BRAKES INDIA LIMITED,,CHENNAI vs. DCIT (LTU), CHENNAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.758/Chny/2012 ("नधा"रणवष" / Assessment Year: 2002-03) M/S. Brakes India Ltd. Vs Deputy Commissioner Of Income Tax, (Ltu) Padi, Chennai-600 101. Chennai-600 050. Pan: Aaacb 2533Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

b) Interest uls.244A should be computed on the outstanding tax as adjusted in the manner specified in the grounds above. c) Under Section 140A, the amount paid as self assessment tax is first adjusted against the interest payable by the Assessee and only the balance is adjusted against the tax payable. d) This is the manner of adjustment prescribed

THE LAKSHMI VILAS BANK LIMITED,KARUR vs. ACIT CIRCLE 2(1), TRICHY

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

b) Deduction u/s. 36(1) (viia) (not quantified) 2. He failed to appreciate that the revised return was filed on 21.03.2014, within the due date prescribed under the Act and that, therefore, the revised return should have been adopted, in place of the original return. 3. CIT(A) erred in treating the letters received from

DCIT CIRCLE 2(1), TRICHY vs. THE LAKSHMI VILAS BANK LTD., KARUR

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

b) Deduction u/s. 36(1) (viia) (not quantified) 2. He failed to appreciate that the revised return was filed on 21.03.2014, within the due date prescribed under the Act and that, therefore, the revised return should have been adopted, in place of the original return. 3. CIT(A) erred in treating the letters received from

IDUMBEN KNITTERS, ,TIRUPUR CHENNAI vs. ACIT, CIRCLE-1TIRUPUR, TIRUPUR, CHENNAI

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

Bench: Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 711/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Idumban Knitters Assistant Commissioner Of S.F. No. 440, 443, Sbi Colony, V. Income Tax, Gandhi Nagar Post, Circle-1, Tirupur – 641 603. Tirupur. [Pan: Aaafi-7635-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M A Srinivasan, Fca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 01.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.08.2023

B(SMC)’ BENCH, CHENNAI "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 711/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Idumban Knitters Assistant Commissioner of S.F. No. 440, 443, SBI Colony, v. Income tax, Gandhi Nagar Post, Circle-1, Tirupur – 641 603. Tirupur. [PAN: AAAFI-7635-P] (अपीलाथ

THINKSYNQ CONSULTING LLP,CHENNAI vs. ITO NCW E, CHENNAI

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

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1530/Chny/2018 "नधा"रण वष" / Assessment Year : 2014-15 M/S Thinksynq Consulting Llp, The Income Tax Officer, 17 (Old No.9), Seethamma Road, V. Non Corporate Ward 12(3), Alwarpet, Chennai - 600 018. Chennai - 600 006. Pan : Aagft 6098 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1530/chny/2018 "नधा"रण वष" / Assessment Year : 2014-15 M/s Thinksynq Consulting LLP, The Income Tax Officer, 17 (Old No.9), Seethamma Road, v. Non Corporate

M/S. SPENCER TRAVEL SERVICES LTD.,CHENNAI vs. DCIT, CHENNAI

The appeal stand partly allowed in terms of our above order

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.3387/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2008-09) M/s. Spencer Travel Services Ltd. DCIT बनाम/ Sudarsan Building, 6th Floor, Company Circle

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

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council Of India, Vs. The Joint Commissioner Of Income Gf Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [Pan: Aaatc 1433B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Manu Kumar Giri ()

B’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी अिमताभ शु"ा . लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council of India

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

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council Of India, Vs. The Joint Commissioner Of Income Gf Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [Pan: Aaatc 1433B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Manu Kumar Giri ()

B’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी अिमताभ शु"ा . लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council of India

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

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council Of India, Vs. The Joint Commissioner Of Income Gf Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [Pan: Aaatc 1433B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Manu Kumar Giri ()

B’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी अिमताभ शु"ा . लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council of India