UNITED INDIA INSURANCE CO.LTD,CHENNAI vs. PCIT-3,, CHENNAI

142(1) of the Act, the Assessing Officer specifically sought for\nexplanation vide question No. 12(1) of the notice and dealt the issue\nextensively. Thus, the question of no enquiry by the Assessing Office\ndoes not arise at all. In view of the above, we find that the Id. PCIT is not\ncorrect in invoking the provisions of section

UNITED INDIA INSURANCE CO.LIMITED,CHENNAI vs. PCIT-3, CHENNAI

142(1) of the Act, the Assessing Officer specifically sought for\nexplanation vide question No. 12(1) of the notice and dealt the issue\nextensively. Thus, the question of no enquiry by the Assessing Office\ndoes not arise at all. In view of the above, we find that the Id. PCIT is not\ncorrect in invoking the provisions of section

UNITED INDIA INSUANCE CO LIMITED,CHENNAI vs. PCIT 3, CHENNAI

142(1) of the Act, the Assessing Officer specifically sought for\nexplanation vide question No. 12(1) of the notice and dealt the issue\nextensively. Thus, the question of no enquiry by the Assessing Office\ndoes not arise at all. In view of the above, we find that the Id. PCIT is not\ncorrect in invoking the provisions of section

UNITED INDIA INSURANCE CO LTD,CHENNAI vs. PCIT, CHENNAI

142(1) of the Act, the Assessing Officer specifically sought for\nexplanation vide question No. 12(1) of the notice and dealt the issue\nextensively. Thus, the question of no enquiry by the Assessing Office\ndoes not arise at all. In view of the above, we find that the Id. PCIT is not\ncorrect in invoking the provisions of section

M/S. CASTLEWICK FZE,DUBAI vs. ACIT,INTERNATIONAL TAXATION, CIRCLE-1(1), CHENNAI

In the result, the appeal filed by the assessee is allowed

TDS u/s.195 of the Income\nTax Act, 1961.\nIt is clear that the Tribunal has given the finding after considering the\ndecision of the co-ordinate bench as well as decision of Hon'ble\nMadras High Court in the case of Bangkok Glass Industry Co. Ltd. Vs.\nACIT (supra). In view of the above discussion and by following the\ndecision

UCAL LIMITED,CHENNAI vs. PCIT, CHENNAI-3,, CHENNAI

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

2) of the Act 171 dated 29.06.2021 6. - Details of creditors 179 7. - Details of depreciation 180 8. - Detail of default statement 181 9. - Details of donation for scientific research 182 10. 08.12.2021 Notice under Section 142(1) of the Act 282 11. 20.01.2022 Notice under Section 142(1) of the Act 285 12. 09.02.2022 Reply to the Notice under

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

TDS, through its financial and submissions made during assessment proceedings. The Ld. AO thus had clearly considered the same and applied his mind before arriving at his orders dated 24.12.2010 and 27.12.2011 supra. In the light of the same the initiation of reassessment proceedings on the same set of material evidences falls under the mischief of first proviso to section

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

TDS, through its financial and submissions made during assessment proceedings. The Ld. AO thus had clearly considered the same and applied his mind before arriving at his orders dated 24.12.2010 and 27.12.2011 supra. In the light of the same the initiation of reassessment proceedings on the same set of material evidences falls under the mischief of first proviso to section

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

TDS, through its financial and submissions made during assessment proceedings. The Ld. AO thus had clearly considered the same and applied his mind before arriving at his orders dated 24.12.2010 and 27.12.2011 supra. In the light of the same the initiation of reassessment proceedings on the same set of material evidences falls under the mischief of first proviso to section

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

TDS, through its financial and submissions made\nduring assessment proceedings. The Ld. AO thus had clearly\nconsidered the same and applied his mind before arriving at his orders\ndated 24.12.2010 and 27.12.2011 supra. In the light of the same the\ninitiation of reassessment proceedings on the same set of material\nevidences falls under the mischief of first proviso to section

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

TDS, through its financial and submissions made\nduring assessment proceedings. The Ld. AO thus had clearly\nconsidered the same and applied his mind before arriving at his orders\ndated 24.12.2010 and 27.12.2011 supra. In the light of the same the\ninitiation of reassessment proceedings on the same set of material\nevidences falls under the mischief of first proviso to section

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

TDS, through its financial and submissions made\nduring assessment proceedings. The Ld. AO thus had clearly\nconsidered the same and applied his mind before arriving at his orders\ndated 24.12.2010 and 27.12.2011 supra. In the light of the same the\ninitiation of reassessment proceedings on the same set of material\nevidences falls under the mischief of first proviso to section

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

TDS, through its financial and submissions made\nduring assessment proceedings. The Ld. AO thus had clearly\nconsidered the same and applied his mind before arriving at his orders\ndated 24.12.2010 and 27.12.2011 supra. In the light of the same the\ninitiation of reassessment proceedings on the same set of material\nevidences falls under the mischief of first proviso to section

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

TDS, through its financial and submissions made\nduring assessment proceedings. The Ld. AO thus had clearly\nconsidered the same and applied his mind before arriving at his orders\ndated 24.12.2010 and 27.12.2011 supra. In the light of the same the\ninitiation of reassessment proceedings on the same set of material\nevidences falls under the mischief of first proviso to section

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

TDS, through its financial and submissions made\nduring assessment proceedings.\nThe Ld. AO thus had clearly\nconsidered the same and applied his mind before arriving at his orders\ndated 24.12.2010 and 27.12.2011 supra. In the light of the same the\ninitiation of reassessment proceedings on the same set of material\nevidences falls under the mischief of first proviso to section

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

TDS, through its financial and submissions made\nduring assessment proceedings.\nThe Ld. AO thus had clearly\nconsidered the same and applied his mind before arriving at his orders\ndated 24.12.2010 and 27.12.2011 supra. In the light of the same the\ninitiation of reassessment proceedings on the same set of material\nevidences falls under the mischief of first proviso to section

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

TDS, through its financial and submissions made\nduring assessment proceedings.\nThe Ld. AO thus had clearly\nconsidered the same and applied his mind before arriving at his orders\ndated 24.12.2010 and 27.12.2011 supra. In the light of the same the\ninitiation of reassessment proceedings on the same set of material\nevidences falls under the mischief of first proviso to section

M/S. TRIVITRON HEALTHCARE PVT. LTD.,CHENNAI vs. PCIT, , CHENNAI-3

In the result, the appeal filed by the assessee is partly\nallowed

TDS\nvi.\nExpenses incurred for earning Exempt income\nDeduction on account of donation for Scientific Research\nThe issued statutory notices to the assessee and assessee filed its\nreply from time to time and the AO completed the assessment and\npassed an order u/s.143(3) r.w.s. 143(3A) & 143(3B) of the Act\nvide order dated 05.04.2021 by accepting the returned