SIVAKARTHICK RAMAN,MADURAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE MADURAI

In the result, the appeal of the assessee is allowed in terms of our above order

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

D decision in own case of the Appellant for AY 2020-21 in the case of Nanthakumar Murugesan and Sivakarthick Raman [2024] 165 taxmann.com 304 (Chennai - Trib.) in decision dated 10 June 2024 in Para 8 enclosed as Annexure A held as follows: “After deliberating upon the paper book which includes China tax return, Copy of passport showing total

ASSISSTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1 1, CHENNAI vs. FL SMITH PRIVATE LIMITED, KANCHIPURAM

In the result, the appeals of the revenue in ITA

D' BENCH, CHENNAI\nBEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND\nSHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No.: 1682/Chny/2024 &\nCO No.71/Chny/2024 (in ITA No.: 1682/Chny/2024)\nनिर्धारण वर्ष / Assessment Year: 2015-16\nAssistant Commissioner of\nIncome Tax,\nCorporate Circle-1(1)\nChennai.\nFLSmidth Private Limited,\nvs. 34th Egatoor, FLSmidth House,\nRajiv Gandhi Salai,\nKelambakkam,\nKanchipuram

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

ACIT, CHENNAI vs. UNITED INDIA INSURANCE COMPANY, CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

ACIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

RAMESH KUMAR ,CHENNAI vs. ITO INTERNATIONAL TAXATION , TUTICORIN

In the result, the appeal of assessee is dismissed

Bench: Shri Chandra Poojari

TDS as per Tax Return ` 10,67,415/- Tax Refund claimed as per Tax Return ` 8,76,030/- 3.1 During the course of assessment proceedings, the case was selected for limited scrutiny assessment through issue of notice under section 143(2) of the Act and assessment order was passed on September 29, 2016 assessing income

INNO ESTATES PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the assessees are allowed for statistical purposes as indicated herein above and both the stay petitions filed by the assessees are dismissed as infructuous

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonystay Petition No.152/Mds/2017 (आयकर अपील सं./ In I.T.A.No.1021/Mds/2017 ("नधा"रण वष" / Assessment Year:2015-16) & आयकरअपीलसं./I.T.A.No.1021/Mds/2017 M/S. Inno Real Private Limited, V. The Deputy Commissioner Of No.5, Giri Road, Income Tax, T.Nagar, Chennai – 600 017. International Taxation I(2), Chennai Pan: Aacci1726N (अपीलाथ"/Appellant) (""यथ"/Respondent) & Stay Petition No.153/Mds/2017 (आयकर अपील सं./ In I.T.A.No.1022/Mds/2017 ("नधा"रण वष" / Assessment Year:2015-16) & आयकरअपीलसं./I.T.A.No.1022/Mds/2017 M/S. Inno Estates Private Limited, V. The Deputy Commissioner Of No.4, Giri Road, Income Tax, T.Nagar, Chennai – 600 017. International Taxation I(2), Chennai Pan: Aacci1592A (""यथ"/Respondent) (Petitioner) Applicant By : Shri R. Sivaraman, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Suresh Kumar, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 02.05.2017 घोषणा क" तारीख/Date Of Pronouncement : 04.07.2017 आदेश आदेश /O R D E R आदेश आदेश

D E R आदेश आदेश PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: These stay petitions are filed by the M/s. Inno Real Pvt. Ltd. and M/s. Inno Estates Pvt. Ltd., seeking stay of their outstanding 2 SP. Nos.152&153/Mds/2017 & ITA Nos.1021&1022/Mds/2017 demand of Rs.16,53,496/- & Rs.2,05,32,747/- respectively. When the stay petitions came up for hearing

INNO REAL PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the assessees are allowed for statistical purposes as indicated herein above and both the stay petitions filed by the assessees are dismissed as infructuous

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonystay Petition No.152/Mds/2017 (आयकर अपील सं./ In I.T.A.No.1021/Mds/2017 ("नधा"रण वष" / Assessment Year:2015-16) & आयकरअपीलसं./I.T.A.No.1021/Mds/2017 M/S. Inno Real Private Limited, V. The Deputy Commissioner Of No.5, Giri Road, Income Tax, T.Nagar, Chennai – 600 017. International Taxation I(2), Chennai Pan: Aacci1726N (अपीलाथ"/Appellant) (""यथ"/Respondent) & Stay Petition No.153/Mds/2017 (आयकर अपील सं./ In I.T.A.No.1022/Mds/2017 ("नधा"रण वष" / Assessment Year:2015-16) & आयकरअपीलसं./I.T.A.No.1022/Mds/2017 M/S. Inno Estates Private Limited, V. The Deputy Commissioner Of No.4, Giri Road, Income Tax, T.Nagar, Chennai – 600 017. International Taxation I(2), Chennai Pan: Aacci1592A (""यथ"/Respondent) (Petitioner) Applicant By : Shri R. Sivaraman, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Suresh Kumar, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 02.05.2017 घोषणा क" तारीख/Date Of Pronouncement : 04.07.2017 आदेश आदेश /O R D E R आदेश आदेश

D E R आदेश आदेश PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: These stay petitions are filed by the M/s. Inno Real Pvt. Ltd. and M/s. Inno Estates Pvt. Ltd., seeking stay of their outstanding 2 SP. Nos.152&153/Mds/2017 & ITA Nos.1021&1022/Mds/2017 demand of Rs.16,53,496/- & Rs.2,05,32,747/- respectively. When the stay petitions came up for hearing

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT, INTL, TAX 1(1), CHENNAI

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

d) Further the exclusion of Royalty and fees for technical services from the\nscope of section 44BB will not render section 44BB atiose or redundant.\nThere is a wide range of income falling under section 44BB which will not\nfall within section 44D. the provision to Section 44BB(C) will be\nmeaningless if Royalty and technical service fees arising

ABAN SINGAPORE PTE LIMITED ,CHENNAI vs. DCIT INTL TAX 1(1), CHENNAI

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

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1329/Chny/2023 (िनधा"रण वष" / Assessment Year: 2021-22) & 2. Stay Application No.9/Chny/2024 (In Ita No.1329/Chny/2023) (िनधा"रण वष"/Assessment Year:2021-22) M/S. Aban Singapore Pte. Limited Dcit बनाम/ 113, Pantheon Road, Egmore S.O International Taxation-1(1), Vs. Egmore, Chennai-600 008. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaqca-2845-Q (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Shri Nilay Baran Som (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-04-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2021-22 arises out of final assessment order dated 29-09-2023 passed by Ld. Deputy Commissioner of Income Tax, Intl.Taxation-1(1), Chennai (AO) u/s 143(3) r.w.s. 144C(13) of the Act pursuant to the directions of Ld. Dispute Resolution Panel

THE INDIA CEMENTS LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

D E R Per G. MANJUNATHA, AM: This bunch of 4 appeals and 1 cross objection filed by the Revenue as well as by the assessee are directed against separate but identical orders of learned Commissioner of Income Tax (Appeals)-6, Chennai, even dated 30.06.2017, 14.06.2017, 14.06.2017 & 30.11.2017 and pertains to assessment years

DCIT-2(1), , CHENNAI vs. THE INDIA CEMENTS LTD,, CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

D E R Per G. MANJUNATHA, AM: This bunch of 4 appeals and 1 cross objection filed by the Revenue as well as by the assessee are directed against separate but identical orders of learned Commissioner of Income Tax (Appeals)-6, Chennai, even dated 30.06.2017, 14.06.2017, 14.06.2017 & 30.11.2017 and pertains to assessment years

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

D E R Per G. MANJUNATHA, AM: This bunch of 4 appeals and 1 cross objection filed by the Revenue as well as by the assessee are directed against separate but identical orders of learned Commissioner of Income Tax (Appeals)-6, Chennai, even dated 30.06.2017, 14.06.2017, 14.06.2017 & 30.11.2017 and pertains to assessment years

DCIT, CORPORATE CIRCLE -2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

D E R Per G. MANJUNATHA, AM: This bunch of 4 appeals and 1 cross objection filed by the Revenue as well as by the assessee are directed against separate but identical orders of learned Commissioner of Income Tax (Appeals)-6, Chennai, even dated 30.06.2017, 14.06.2017, 14.06.2017 & 30.11.2017 and pertains to assessment years