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583 results for “section 68”+ Section 234B(3)clear

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Key Topics

Addition to Income81Section 234B58Section 143(3)48Section 6845Section 153C34Disallowance33Section 10A32Deduction29Section 25027Transfer Pricing

SHRI. BANGALORE NARAYAN DAS,BENGALURU vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION-1(1), BENGALURU

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 120/BANG/2022[2014-15]Status: DisposedITAT Bangalore17 Mar 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

234B and 234C of the Act on the facts and circumstance of the case. 8. The appellant craves for leave of this Hon'ble Tribunal, to add, alter, delete, amend or substitute any or all of the above grounds of appeal as may be necessary at the time of hearing. 9. For these and other grounds that may be urged

Showing 1–20 of 583 · Page 1 of 30

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Section 4023
Natural Justice23

SHRI. BANGALORE NARAYAN DAS,BENGALURU vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION-1(1), BENGALURU

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 121/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 Mar 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

234B and 234C of the Act on the facts and circumstance of the case. 8. The appellant craves for leave of this Hon'ble Tribunal, to add, alter, delete, amend or substitute any or all of the above grounds of appeal as may be necessary at the time of hearing. 9. For these and other grounds that may be urged

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

ITA 1743/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

234B 2011-12 5 4 3. It is submitted that the above issues that are common are on identical facts for A.Ys. 2010-11 to 2013-14 in case of GMR Infrastructure Ltd. In case of GMR Highways Ltd. for A.Ys. 2015-16 and 2016-17 following are the common issues alleged by assessee. Assessment Issues Ground No. Year Disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

ITA 1742/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

234B 2011-12 5 4 3. It is submitted that the above issues that are common are on identical facts for A.Ys. 2010-11 to 2013-14 in case of GMR Infrastructure Ltd. In case of GMR Highways Ltd. for A.Ys. 2015-16 and 2016-17 following are the common issues alleged by assessee. Assessment Issues Ground No. Year Disallowance

GMR HIGHWAYS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1643/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 May 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

234B 2011-12 5 4 3. It is submitted that the above issues that are common are on identical facts for A.Ys. 2010-11 to 2013-14 in case of GMR Infrastructure Ltd. In case of GMR Highways Ltd. for A.Ys. 2015-16 and 2016-17 following are the common issues alleged by assessee. Assessment Issues Ground No. Year Disallowance

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S GMR INFRASTRUCTURE LTD , BANGALORE

In the result, Ground no. 1 raised for A

ITA 1741/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

234B 2011-12 5 4 3. It is submitted that the above issues that are common are on identical facts for A.Ys. 2010-11 to 2013-14 in case of GMR Infrastructure Ltd. In case of GMR Highways Ltd. for A.Ys. 2015-16 and 2016-17 following are the common issues alleged by assessee. Assessment Issues Ground No. Year Disallowance

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1600/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

234B 2011-12 5 4 3. It is submitted that the above issues that are common are on identical facts for A.Ys. 2010-11 to 2013-14 in case of GMR Infrastructure Ltd. In case of GMR Highways Ltd. for A.Ys. 2015-16 and 2016-17 following are the common issues alleged by assessee. Assessment Issues Ground No. Year Disallowance

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1622/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

234B 2011-12 5 4 3. It is submitted that the above issues that are common are on identical facts for A.Ys. 2010-11 to 2013-14 in case of GMR Infrastructure Ltd. In case of GMR Highways Ltd. for A.Ys. 2015-16 and 2016-17 following are the common issues alleged by assessee. Assessment Issues Ground No. Year Disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

ITA 1744/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

234B 2011-12 5 4 3. It is submitted that the above issues that are common are on identical facts for A.Ys. 2010-11 to 2013-14 in case of GMR Infrastructure Ltd. In case of GMR Highways Ltd. for A.Ys. 2015-16 and 2016-17 following are the common issues alleged by assessee. Assessment Issues Ground No. Year Disallowance

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1705/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

234B 2011-12 5 4 3. It is submitted that the above issues that are common are on identical facts for A.Ys. 2010-11 to 2013-14 in case of GMR Infrastructure Ltd. In case of GMR Highways Ltd. for A.Ys. 2015-16 and 2016-17 following are the common issues alleged by assessee. Assessment Issues Ground No. Year Disallowance

GMR HIGHWAYS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE- 3(1)(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 495/BANG/2020[2016-17]Status: DisposedITAT Bangalore25 May 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

234B 2011-12 5 4 3. It is submitted that the above issues that are common are on identical facts for A.Ys. 2010-11 to 2013-14 in case of GMR Infrastructure Ltd. In case of GMR Highways Ltd. for A.Ys. 2015-16 and 2016-17 following are the common issues alleged by assessee. Assessment Issues Ground No. Year Disallowance

GMR INFRASTRUCTURE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

ITA 1599/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

234B 2011-12 5 4 3. It is submitted that the above issues that are common are on identical facts for A.Ys. 2010-11 to 2013-14 in case of GMR Infrastructure Ltd. In case of GMR Highways Ltd. for A.Ys. 2015-16 and 2016-17 following are the common issues alleged by assessee. Assessment Issues Ground No. Year Disallowance

MR. MOHAMMED HANIF MOHAMMED YUSUF DHARWADKAR,HUBLI vs. INCOME-TAX OFFICER, WARD-1(1), HUBLI

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 135/BANG/2023[2017-18]Status: DisposedITAT Bangalore25 Jul 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Smt. Prathibha R., A.RFor Respondent: Shri Veera Raghavan, D.R
Section 147Section 234ASection 68

section 234A and 234B and 234C of the Act. 8. For these and other grounds that may be urged at the time of hearing of the appeal the appellant prays that the appeal may be allowed. Total tax effect Rs.2,08,12,152/- 2. The registry has noted that there was a delay of 74 in filing the appeal

M/S B B JEWELLERS AND FINANCE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the five appeals of the assessee are allowed for statistical purposes

ITA 1623/BANG/2018[2013-14]Status: DisposedITAT Bangalore11 Sept 2020AY 2013-14

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 132(1)(a)Section 132(2)Section 153ASection 68

68 as it stood for the impugned assessment year did not require the appellant to prove the source of source of the share applications and hence the orders passed are bad in law and needs to be set aside in the interest of equity and justice. 5. The authorities below failed to take cognisance of the various documents/ details/ information

M/S B B JEWELLERS AND FINANCE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the five appeals of the assessee are allowed for statistical purposes

ITA 1620/BANG/2018[2010-11]Status: DisposedITAT Bangalore11 Sept 2020AY 2010-11

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 132(1)(a)Section 132(2)Section 153ASection 68

68 as it stood for the impugned assessment year did not require the appellant to prove the source of source of the share applications and hence the orders passed are bad in law and needs to be set aside in the interest of equity and justice. 5. The authorities below failed to take cognisance of the various documents/ details/ information

M/S B B JEWELLERS AND FINANCE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the five appeals of the assessee are allowed for statistical purposes

ITA 1622/BANG/2018[2012-13]Status: DisposedITAT Bangalore11 Sept 2020AY 2012-13

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 132(1)(a)Section 132(2)Section 153ASection 68

68 as it stood for the impugned assessment year did not require the appellant to prove the source of source of the share applications and hence the orders passed are bad in law and needs to be set aside in the interest of equity and justice. 5. The authorities below failed to take cognisance of the various documents/ details/ information

M/S B B JEWELLERS AND FINANCE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the five appeals of the assessee are allowed for statistical purposes

ITA 1621/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Sept 2020AY 2011-12

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 132(1)(a)Section 132(2)Section 153ASection 68

68 as it stood for the impugned assessment year did not require the appellant to prove the source of source of the share applications and hence the orders passed are bad in law and needs to be set aside in the interest of equity and justice. 5. The authorities below failed to take cognisance of the various documents/ details/ information

M/S B B JEWELLERS AND FINANCE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the five appeals of the assessee are allowed for statistical purposes

ITA 1619/BANG/2018[2007-08]Status: DisposedITAT Bangalore11 Sept 2020AY 2007-08

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 132(1)(a)Section 132(2)Section 153ASection 68

68 as it stood for the impugned assessment year did not require the appellant to prove the source of source of the share applications and hence the orders passed are bad in law and needs to be set aside in the interest of equity and justice. 5. The authorities below failed to take cognisance of the various documents/ details/ information

DINESH KUMAR SINGHI,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2011-12 is partly allowed

ITA 699/BANG/2015[2005-06]Status: DisposedITAT Bangalore10 Apr 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V. Arvind, Standing Counsel for Dept
Section 10BSection 132Section 143(3)Section 148Section 153ASection 154

section 132(4) of the Act. No specific request for cross examination was made by the assessee. xvi. The quarterly and annual performance report submitted to SEZ the assessee declared that the unit has commenced production from the EOU only since 30/5/2006. From the about is clear that EOU was not established till 30/5/2006 and not entitled for deduction

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE vs. M/S. BRINDAVAN BEVERAGES PRIVATE LIMITED, BANGALORE

In the result appeal filed by revenue stands dismissed

ITA 2508/BANG/2019[2008-09]Status: DisposedITAT Bangalore08 Mar 2021AY 2008-09

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2008-09

For Appellant: Shri Pradeep Kumar, CIT(DR)For Respondent: Shri V Srinivasan, Advocate
Section 115Section 132Section 143(2)Section 143(3)Section 153ASection 2Section 234B

3) of the Act made addition to the book profit being investment written off amounting to Rs.98,73,900/-. The Ld.AO also made addition amounting to Rs.59,68,494/- under section 2 (22) (e) of the Act protectively. 5. Aggrieved by additions made by the Ld.AO, assessee preferred appeal before Ld.CIT(A). 6. The Ld.CIT(A) disposed