HYUNDAI MOTOR INDIA LTD.,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, the appeal filed by assessee in ITA No

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2011-12 V. Hyundai Motor India Limited The Deputy Commissioner Of Plot No. H-1, Sipcot Industrial Park Income Tax, Irrungattukottai, 1775, Jawaharlal Nehru Inner Sriperumbudur Taluk, Ring Road, Kancheepuram District, Anna Nagar Western Tamil Nadu-602117 Extension, Chennai-600101 [Pan: Aaach2364M] (अपीलाथ+/Appellant) (,-यथ+/Respondent)

TDS, the learned :- 4 -: DRP directed AO to verify details and allow credit as per law, vide its directions dated 28.12.2015 passed u/s 144C(5) of the 1961 Act. The AO while passing assessment order dated 28.01.2016 u/s 143(3) read with Section 144C(13) of the 1961 Act, levied interest on ‘assessed income’ instead of ‘returned income’. We have

SIVA INDUSTRIES AND HOLDINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

3) of the Act. 22. The Honorable DRP, TPC and the AC have erred in law and on facts in holding that the provisions of section 92 of the Act would be applicable to the transaction of extending guarantee by the appellant to its AE. 23. The Honorable DRP, TPO and the AC failed to take cognizance to that fact

DCIT, CHENNAI vs. SIVA VENTURES LIMITED, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

3) of the Act. 22. The Honorable DRP, TPC and the AC have erred in law and on facts in holding that the provisions of section 92 of the Act would be applicable to the transaction of extending guarantee by the appellant to its AE. 23. The Honorable DRP, TPO and the AC failed to take cognizance to that fact

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

3) of the Act. 22. The Honorable DRP, TPC and the AC have erred in law and on facts in holding that the provisions of section 92 of the Act would be applicable to the transaction of extending guarantee by the appellant to its AE. 23. The Honorable DRP, TPO and the AC failed to take cognizance to that fact

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

3) of the Act. 22. The Honorable DRP, TPC and the AC have erred in law and on facts in holding that the provisions of section 92 of the Act would be applicable to the transaction of extending guarantee by the appellant to its AE. 23. The Honorable DRP, TPO and the AC failed to take cognizance to that fact

THE CRAFTS COUNCIL OF INDIA,CHENNAI vs. JCIT(EXEMPTIONS), CHENNAI

3) of the Income Tax Act, the Joint\nCommissioner of Income Tax (JCIT) invoked proviso to section 2(15) in respect\nof certain income which in herview were in the nature of trade and commerce\nand by denying the exemption available u/s 11, charged to tax the net surplus\nfor the year aggregating to Rs 5.53.933/-as a chargeable income

E2E SUPPLY CHAIN SOLUTIONS LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal for AY 2008-09 is treated as allowed for statistical purposes in terms of above order

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos. 3100 & 3101/Chny/2025 "नधा"रण वष"/Assessment Years: 2008-09 & 2013-14 M/S. E2E Supply Chain V. Assistant Commissioner Solutions Limited, Of Income Tax, 4Th Floor, East Coast Centre, Corporate Circle -1(1), 534, Anna Salai, Teynampet, Chennai. Chennai – 600 018. [Pan: Aabce 7932 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. S. Dwarakesh, C.A. ""यथ" क" ओर से /Revenue By : Ms. R. Anitha, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 02.03.2026 घोषणाक"तार"ख /Date Of : 09.03.2026 Pronouncement आदेश / O R D E R Per Manu Kumar Giri, Jm:

234B of the Act which is consequential. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, before commencement of/ during proceedings before the Hon'ble Tribunal. 4. Brief facts of the case are that the assessee, E2E Supply Chain Solutions Limited, ('the Company' or 'the Appellant') is engaged in the business

E2E SUPPLY CHAIN SOLUTIONS LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal for AY 2008-09 is treated as allowed for statistical purposes in terms of above order

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos. 3100 & 3101/Chny/2025 "नधा"रण वष"/Assessment Years: 2008-09 & 2013-14 M/S. E2E Supply Chain V. Assistant Commissioner Solutions Limited, Of Income Tax, 4Th Floor, East Coast Centre, Corporate Circle -1(1), 534, Anna Salai, Teynampet, Chennai. Chennai – 600 018. [Pan: Aabce 7932 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. S. Dwarakesh, C.A. ""यथ" क" ओर से /Revenue By : Ms. R. Anitha, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 02.03.2026 घोषणाक"तार"ख /Date Of : 09.03.2026 Pronouncement आदेश / O R D E R Per Manu Kumar Giri, Jm:

234B of the Act which is consequential. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, before commencement of/ during proceedings before the Hon'ble Tribunal. 4. Brief facts of the case are that the assessee, E2E Supply Chain Solutions Limited, ('the Company' or 'the Appellant') is engaged in the business

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

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

3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter\ncalled 'the Act'). The relevant Assessment Year is 2018-19.\n2.\nBrief facts of the case are as follows: The assessee is a\ncompany incorporated in UAE. During the assessment year 2018-19,\nthe assessee was in receipt of income of Rs.90 lakhs from an Indian\ncustomer named

VNC STEEL DISTRIBUTORS,,KARUR vs. DCIT, CIRCLE-1(1), TRICHY

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1937/Chny/2024 & Stay Petition No: 40/Chny/2024 [In Ita No: 1937/Chny/2024)] िनधा"रणवष" / Assessment Year: 2017-18 Vnc Steel Distributors, Deputy Commissioner Of No.2, Industrial Estate, V. Income Tax, S. Vellalapatti, Circle -1(1), Karur – 639 004. Trichy. [Pan: Aadfv-9137-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Abhinov Vaidyanathan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 21.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 14.11.2024 आदेश /O R D E R

234B and Section 234C are not sustainable in law and merits to be set aside. 15.The Appellant prays for leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before, or at, the time of hearing of the appeal.” 3. The brief facts of the case are that, the assessee is a partnership

J RAY MCDERMOTT ENGINEERING SERVICES PRIVATE LIMITED ,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), CHENNAI

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

Bench: Shri George George Kand Shri Jagadish

3) read with section 147 of the Act is bad in law and liable to be quashed as the same was passed manually without the issuance of the Document Identification Number ("DIN"), as mandated by the CBDT Circular No. 19/2019. 6. That on the facts and circumstances of the case and in law, the AO/ CIT(A) have erred

EMPEE DISTILLERIES LTD.,CHENNAI vs. ADDL. CIT CORPORATE RANGE 2(1), CHENNAI

In the result, the order passed by the tribunal dated 9-1-2015 insofar as it pertains to the findings recorded against the assessee is hereby quashed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2334, 2335 & 2336/Chny/2017 िनधा"रण वष"/Assessment Years:2008-09, 2009-10 & 2010-11 M/S. Empee Distilleries Ltd., The Assistant Commissioner Of Empee Tower, No. 59, Harris Road, Vs. Income Tax, Company Range Ii, Pudupet, Chennai 600 002. Chennai Presently Corporate [Pan:Aaace1687N] Circle 2(1), Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Raveendra Benakatti, Jcit सुनवाई की तारीख/ Date Of Hearing : 05.07.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Dated 28.07.2017, Relevant To The Assessment Years 2008-09, 2009-10 & 2010-11. Since The Facts Are Identical & Common Issues Have Been Raised, All The Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity. The Assessee Has Raised The Following Common Grounds: 1. The Common Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 28.07.2017 In I.T.A.No.20/2010-11/Cit(A)-9 For The Above

TDS was made. On appeal, by considering the submissions of the assessee, the ld. CIT(A) has observed as under: “7.3.1 I have considered the AO's observation in para 7.1 and the appellant’s submission in para. 7.2. The appellant is selling its liquor products to TASMAC, a public sector undertaking of the Government of Tamil Nadu and also

EMPEE DISTILLERIES LTD.,CHENNAI vs. ADDL. CIT CORPORATE RANGE 2(1), CHENNAI

In the result, the order passed by the tribunal dated 9-1-2015 insofar as it pertains to the findings recorded against the assessee is hereby quashed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2334, 2335 & 2336/Chny/2017 िनधा"रण वष"/Assessment Years:2008-09, 2009-10 & 2010-11 M/S. Empee Distilleries Ltd., The Assistant Commissioner Of Empee Tower, No. 59, Harris Road, Vs. Income Tax, Company Range Ii, Pudupet, Chennai 600 002. Chennai Presently Corporate [Pan:Aaace1687N] Circle 2(1), Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Raveendra Benakatti, Jcit सुनवाई की तारीख/ Date Of Hearing : 05.07.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Dated 28.07.2017, Relevant To The Assessment Years 2008-09, 2009-10 & 2010-11. Since The Facts Are Identical & Common Issues Have Been Raised, All The Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity. The Assessee Has Raised The Following Common Grounds: 1. The Common Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 28.07.2017 In I.T.A.No.20/2010-11/Cit(A)-9 For The Above

TDS was made. On appeal, by considering the submissions of the assessee, the ld. CIT(A) has observed as under: “7.3.1 I have considered the AO's observation in para 7.1 and the appellant’s submission in para. 7.2. The appellant is selling its liquor products to TASMAC, a public sector undertaking of the Government of Tamil Nadu and also

EMPEE DISTILLERIES LTD.,CHENNAI vs. ADDL. CIT CORPORATE RANGE 2(1), CHENNAI

In the result, the order passed by the tribunal dated 9-1-2015 insofar as it pertains to the findings recorded against the assessee is hereby quashed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2334, 2335 & 2336/Chny/2017 िनधा"रण वष"/Assessment Years:2008-09, 2009-10 & 2010-11 M/S. Empee Distilleries Ltd., The Assistant Commissioner Of Empee Tower, No. 59, Harris Road, Vs. Income Tax, Company Range Ii, Pudupet, Chennai 600 002. Chennai Presently Corporate [Pan:Aaace1687N] Circle 2(1), Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Raveendra Benakatti, Jcit सुनवाई की तारीख/ Date Of Hearing : 05.07.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Dated 28.07.2017, Relevant To The Assessment Years 2008-09, 2009-10 & 2010-11. Since The Facts Are Identical & Common Issues Have Been Raised, All The Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity. The Assessee Has Raised The Following Common Grounds: 1. The Common Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 28.07.2017 In I.T.A.No.20/2010-11/Cit(A)-9 For The Above

TDS was made. On appeal, by considering the submissions of the assessee, the ld. CIT(A) has observed as under: “7.3.1 I have considered the AO's observation in para 7.1 and the appellant’s submission in para. 7.2. The appellant is selling its liquor products to TASMAC, a public sector undertaking of the Government of Tamil Nadu and also

CONFERENCECALL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ACIT, CHENNAI

In the result, appeals filed by the assessee for assessment years 2010-11 & 2012-13 are allowed for statistical purposes

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 584/Chny/2015 & 529/Chny/2017 िनधा"रण वष" / Assessment Year: 2010-11 & 2012-13 Conferencecall Services India Assistant Commissioner Of Private Ltd V. Income Tax, Rmz Titanium, No. 135, Corporate Circle -1(2), 1St Floor, Chennai – 34. Old Airport Road, Bangalore – 560 017. [Pan: Aaccc-6574-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Soumen Adak, Ca & Shri. Ashish Poddar, Ca ""यथ" क" ओर से/Respondent By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 20.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023 आदेश /O R D E R

234B of the Act of Rs. 1,07,06,266/-. 18. That on the facts & circumstances of the case, the Ld. AO on direction issued by the Ld. DRP erred in proposing to levy interest under section 234C of the Act of Rs. 4,56,561/-. C. General That the Appellant craves to add, amend, modify, rescind, supplement or alter

CONFERENCECALL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT,

In the result, appeals filed by the assessee for assessment years 2010-11 & 2012-13 are allowed for statistical purposes

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 584/Chny/2015 & 529/Chny/2017 िनधा"रण वष" / Assessment Year: 2010-11 & 2012-13 Conferencecall Services India Assistant Commissioner Of Private Ltd V. Income Tax, Rmz Titanium, No. 135, Corporate Circle -1(2), 1St Floor, Chennai – 34. Old Airport Road, Bangalore – 560 017. [Pan: Aaccc-6574-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Soumen Adak, Ca & Shri. Ashish Poddar, Ca ""यथ" क" ओर से/Respondent By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 20.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023 आदेश /O R D E R

234B of the Act of Rs. 1,07,06,266/-. 18. That on the facts & circumstances of the case, the Ld. AO on direction issued by the Ld. DRP erred in proposing to levy interest under section 234C of the Act of Rs. 4,56,561/-. C. General That the Appellant craves to add, amend, modify, rescind, supplement or alter

COASTAL ENERGY PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.2305/Chny/2012 िनधा"रण वष"/Assessment Year: 2008-09 Coastal Energy Private Limited, Vs. The Assistant Commissioner Of 5, Buhari Buildings, Moores Road, Income Tax, Thousand Lights, Chennai 600 006. Company Circle I(3), Chennai. [Pan: Aaacc4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, Fca ""थ" की ओर से/Respondent By : Shri A. Sasi Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 06.02.2026 आदेश /O R D E R

3 raised by the assessee is allowed for statistical purposes. 36. Ground No. 4 (4.1 & 4.2) raised by the assessee is with regard to TDS credit to the tune of ₹.1,10,71,615/-. 37. The ld. AR submits that while passing the final assessment order dated 19.10.2012, the Assessing Officer has failed to grant credit for Tax Deducted

SHRIRAM CHITS (INDIA) PRIVATE LIMITED,CHENNAI vs. DCIT CENTRAL CIRCLE 1(4), CHENNAI

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 568/Chny/2024 िनधा"रणवष" / Assessment Year: 2005-06 Shriram Chits (India) Private Deputy Commissioner Of Limited, V. Income Tax, (Formerly Known As Shriram Chits Central Circle -1(4), Karnataka Private Limited), Chennai. 145, Santhome High Road, Mylapore, Chennai – 600 004. [Pan: Aaccs-2078-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. R. Sivaraman, Advocate : Ms. Gouthami Manivasagam, Jcit ""यथ"क"ओरसे/Respondent By सुनवाई क" तारीख/Date Of Hearing : 12.11.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.11.2024 आदेश /O R D E R

234B of the Act is consequential in nature by holding as under: “6.3 It is seen that the present appeal filed before the undersigned is with respect to the order u/s 143(3) r.w.s 260 dated 31.03.2022 and the assessee can only agitate on the additions made in this order only ie. bid loss. It cannot agitate on the issue

SHANMUGASUNDARAM VENKATACHALAPATHY,TIRUNELVELI, TAMILNADU vs. INCOME TAX OFFICER, WARD 4, TIRUNELVELI, TIRUNELVELI

In the result, grounds of appeal raised

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahayshri Shanmugasundaram I.T.O., Venkatachalapathy, Vs. Ward-4, C/O-Durv & Associates Llp, No. Tirunelveli. 10/80, Avm Avenue 3Rd Street, Virugambakkam, Chennai-600092 (Tamil Nadu) Pan No. Acapv 3414 B Appellant/ Assessee Respondent/ Revenue

234B, 234C and 234D of the Act which is consequential. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, before commencement of during proceedings before the Hon'ble Tribunal.” 2. The assessee has also filed additional grounds of appeal which reads as under: 3 ITA2056/Chny/2024 Shri Shanmugaundaram Venkatachalapathy