RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

80G of the Act without adducing any reasons or providing an opportunity to the Appellant. 10.1 At the outset, the ld.counsel for the assessee stated that the AO while computing income has disallowed the claim of deduction claimed by assessee u/s.80G of the Act amounting to Rs.20.60 lakhs. The ld.counsel stated that the AO has not discussed this issue

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

80G of the Act without adducing any reasons or providing an opportunity to the Appellant. 10.1 At the outset, the ld.counsel for the assessee stated that the AO while computing income has disallowed the claim of deduction claimed by assessee u/s.80G of the Act amounting to Rs.20.60 lakhs. The ld.counsel stated that the AO has not discussed this issue

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

80G of the Act without adducing any reasons or providing an opportunity to the Appellant. 10.1 At the outset, the ld.counsel for the assessee stated that the AO while computing income has disallowed the claim of deduction claimed by assessee u/s.80G of the Act amounting to Rs.20.60 lakhs. The ld.counsel stated that the AO has not discussed this issue

ACIT, LTU CIRCLE 1 CHENNAI, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

5) Depreciation on know-how fees 24,652/- 6) Brand value depreciation 83,057/- 7) Disallowance of export commission u/s. 40(a)(і) 1,40,83,245/- 8) Disallowance of excess depreciation: Printer, UPS, Scanner 3,66,828/- & Router 10,32,028/- Software 6,20,000/- 9) Excess deduction u/s.35(2AB) 10) Disallowance of Principal amount

ACIT, CIRCLE LTU-1,, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

5) Depreciation on know-how fees 24,652/- 6) Brand value depreciation 83,057/- 7) Disallowance of export commission u/s. 40(a)(і) 1,40,83,245/- 8) Disallowance of excess depreciation: Printer, UPS, Scanner 3,66,828/- & Router 10,32,028/- Software 6,20,000/- 9) Excess deduction u/s.35(2AB) 10) Disallowance of Principal amount

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE LTU-1, , CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

5) Depreciation on know-how fees 24,652/- 6) Brand value depreciation 83,057/- 7) Disallowance of export commission u/s. 40(a)(і) 1,40,83,245/- 8) Disallowance of excess depreciation: Printer, UPS, Scanner 3,66,828/- & Router 10,32,028/- Software 6,20,000/- 9) Excess deduction u/s.35(2AB) 10) Disallowance of Principal amount

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

VI, Chennai - 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri M. Swaminathan, Sr.Standing Counsel "नधा"रती क" ओर से /Assessee by : Shri G. Baskar, Advocate ITA No.1020,1665 & 1386/Mds/10 सुनवाई क" तार"ख/Date of Hearing : 13.02.2017 घोषणा क" तार"ख/Date of Pronouncement : 29.03.2017 आदेश /O R D E R PER N.R.S. GANESAN

M/S STERLITE INDUSTRIES (INDIA) LTD.,TUTICORIN vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

VI, Chennai - 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri M. Swaminathan, Sr.Standing Counsel "नधा"रती क" ओर से /Assessee by : Shri G. Baskar, Advocate ITA No.1020,1665 & 1386/Mds/10 सुनवाई क" तार"ख/Date of Hearing : 13.02.2017 घोषणा क" तार"ख/Date of Pronouncement : 29.03.2017 आदेश /O R D E R PER N.R.S. GANESAN

ACIT, CHENNAI vs. M/S STERLITE INDUSTRIES (INDIA) LTD., CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

VI, Chennai - 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri M. Swaminathan, Sr.Standing Counsel "नधा"रती क" ओर से /Assessee by : Shri G. Baskar, Advocate ITA No.1020,1665 & 1386/Mds/10 सुनवाई क" तार"ख/Date of Hearing : 13.02.2017 घोषणा क" तार"ख/Date of Pronouncement : 29.03.2017 आदेश /O R D E R PER N.R.S. GANESAN

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

VI, Chennai - 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri M. Swaminathan, Sr.Standing Counsel "नधा"रती क" ओर से /Assessee by : Shri G. Baskar, Advocate ITA No.1020,1665 & 1386/Mds/10 सुनवाई क" तार"ख/Date of Hearing : 13.02.2017 घोषणा क" तार"ख/Date of Pronouncement : 29.03.2017 आदेश /O R D E R PER N.R.S. GANESAN

ACIT, CHENNAI vs. M/S STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

VI, Chennai - 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri M. Swaminathan, Sr.Standing Counsel "नधा"रती क" ओर से /Assessee by : Shri G. Baskar, Advocate ITA No.1020,1665 & 1386/Mds/10 सुनवाई क" तार"ख/Date of Hearing : 13.02.2017 घोषणा क" तार"ख/Date of Pronouncement : 29.03.2017 आदेश /O R D E R PER N.R.S. GANESAN

M/S. STERLITE INDUSTRIES (INDIA) LTD.,MADURAI vs. ADDITIONAL CIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

VI, Chennai - 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri M. Swaminathan, Sr.Standing Counsel "नधा"रती क" ओर से /Assessee by : Shri G. Baskar, Advocate ITA No.1020,1665 & 1386/Mds/10 सुनवाई क" तार"ख/Date of Hearing : 13.02.2017 घोषणा क" तार"ख/Date of Pronouncement : 29.03.2017 आदेश /O R D E R PER N.R.S. GANESAN

NARESH PRASAD AGARWAL,CHENNAI vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

vi) Assessee has manipulated the allocation of expenses in A.Y. 2009-10 to prevent probe into gross loss in gold (vii) Assessee has manipulated in preparing the bill-diary matching chart for July 2011 (viii) Assessee is manipulating its sales bills to circumvent the provisions of Sec.139A (ix) Sales Tax authorities have found that his method of raising

ACIT CENTRAL CIRCLE 3(1), CHENNAI vs. SHIV SAHAI & SONS (INDIA) LTD., CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

vi) Assessee has manipulated the allocation of expenses in A.Y. 2009-10 to prevent probe into gross loss in gold (vii) Assessee has manipulated in preparing the bill-diary matching chart for July 2011 (viii) Assessee is manipulating its sales bills to circumvent the provisions of Sec.139A (ix) Sales Tax authorities have found that his method of raising

SAHAI & SONS (I) LTD.,CHENNAI vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

vi) Assessee has manipulated the allocation of expenses in A.Y. 2009-10 to prevent probe into gross loss in gold (vii) Assessee has manipulated in preparing the bill-diary matching chart for July 2011 (viii) Assessee is manipulating its sales bills to circumvent the provisions of Sec.139A (ix) Sales Tax authorities have found that his method of raising

ACIT, CHENNAI vs. NARESH PRASAD AGARWAL, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

vi) Assessee has manipulated the allocation of expenses in A.Y. 2009-10 to prevent probe into gross loss in gold (vii) Assessee has manipulated in preparing the bill-diary matching chart for July 2011 (viii) Assessee is manipulating its sales bills to circumvent the provisions of Sec.139A (ix) Sales Tax authorities have found that his method of raising