DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

reassess any other\nincome which has escaped assessment and which comes to his notice during the\ncourse of the proceedings. However, if after issuing a notice under section 148, he\naccepted the contention of the assessee and holds that the income which he has\ninitially formed a reason to believe had escaped assessment, has as a matter of fact\nnot

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

reassess any other\nincome which has escaped assessment and which comes to his notice during the\ncourse of the proceedings. However, if after issuing a notice under section 148, he\naccepted the contention of the assessee and holds that the income which he has\ninitially formed a reason to believe had escaped assessment, has as a matter of fact\nnot

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

29A)", "147" ], "issues": "Whether disallowance under section 14A is justified when voluntary disallowance is made or no exempt income is earned. Whether additional depreciation is allowable for the process of converting raw coffee beans into liquid coffee. The validity of reassessment

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

reassess any other\nincome which has escaped assessment and which comes to his notice during the\ncourse of the proceedings. However, if after issuing a notice under section 148, he\naccepted the contention of the assessee and holds that the income which he has\ninitially formed a reason to believe had escaped assessment, has as a matter of fact\nnot

GLOBE TELESERVICES LIMITED,HONG KONG vs. THE DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE-2(1), BANGALORE, BANGALORE

In the result, both the appeals filed by the assessee for both\nthe years under consideration stands partly allowed

29A) of section 366 of the Constitution. The\nquestion arose whether a transaction of providing mobile phone\nservice or telephone connection amounted to sale of goods in the\nspecial sense of transfer of right to use the goods. It was\nanswered in the negative. The underlying basis of the decision is\nthat there was no delivery of goods

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess any other income which has escaped assessment and which comes to his notice during the course of the proceedings. However, if after issuing a notice under section 148, he accepted the contention of the assessee and holds that the income which he has initially formed a reason to believe had escaped assessment, has as a matter of fact

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY ENTERPRISES, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess any other income which has escaped assessment and which comes to his notice during the course of the proceedings. However, if after issuing a notice under section 148, he accepted the contention of the assessee and holds that the income which he has initially formed a reason to believe had escaped assessment, has as a matter of fact

DEPUTY COMMISSIONER OF INCOME-TAX, , BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess any other income which has escaped assessment and which comes to his notice during the course of the proceedings. However, if after issuing a notice under section 148, he accepted the contention of the assessee and holds that the income which he has initially formed a reason to believe had escaped assessment, has as a matter of fact

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BANGALORE

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess any other income which has escaped assessment and which comes to his notice during the course of the proceedings. However, if after issuing a notice under section 148, he accepted the contention of the assessee and holds that the income which he has initially formed a reason to believe had escaped assessment, has as a matter of fact

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

reassess any other\nincome which has escaped assessment and which comes to his notice during the\ncourse of the proceedings. However, if after issuing a notice under section 148, he\naccepted the contention of the assessee and holds that the income which he has\ninitially formed a reason to believe had escaped assessment, has as a matter of fact\nnot

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

reassess any other\nincome which has escaped assessment and which comes to his notice during the\ncourse of the proceedings. However, if after issuing a notice under section 148, he\naccepted the contention of the assessee and holds that the income which he has\ninitially formed a reason to believe had escaped assessment, has as a matter of fact\nnot

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY GLOBAL LIMITED, BANGALORE

In the result, all the COs by assessee in CO\nNos

reassess any other\nincome which has escaped assessment and which comes to his notice during the\ncourse of the proceedings. However, if after issuing a notice under section 148, he\naccepted the contention of the assessee and holds that the income which he has\ninitially formed a reason to believe had escaped assessment, has as a matter of fact\nnot

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, JAPAN

In the result, all the three appeals filed by assessee stands\npartly allowed

29A) of section 366 of the Constitution. The\nquestion arose whether a transaction of providing mobile phone\nservice or telephone connection amounted to sale of goods in the\nspecial sense of transfer of right to use the goods. It was\nanswered in the negative. The underlying basis of the decision is\nthat there was no delivery of goods

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, BANGALORE

In the result, all the three appeals filed by assessee stands\npartly allowed

29A) of section 366 of the Constitution. The\nquestion arose whether a transaction of providing mobile phone\nservice or telephone connection amounted to sale of goods in the\nspecial sense of transfer of right to use the goods. It was\nanswered in the negative. The underlying basis of the decision is\nthat there was no delivery of goods