DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

Section 14A & sales promotion expenses made by the AO. Further, in AY 2018 by the AO. Further, in AY 2018-19, the disallowance made by the AO on nce made by the AO on account of deduction claimed u/s 80G of the Act was deleted and the account of deduction claimed u/s 80G of the Act was deleted

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

Section 14A & sales promotion expenses made by the AO. Further, in AY 2018 by the AO. Further, in AY 2018-19, the disallowance made by the AO on nce made by the AO on account of deduction claimed u/s 80G of the Act was deleted and the account of deduction claimed u/s 80G of the Act was deleted

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

bogus purchases. Apart from the foregoing, the AO is also noted to have made addition(s)/disallowance(s) on account of deduction(s) claimed u/s 80G / 80GGB, disallowance u/s 14A of the Act and disallowance of certain items of expenses. 3. Aggrieved by the above order(s) of the AO, the assessee preferred appeal before

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

bogus purchases. Apart from the gus purchases. Apart from the ITA Nos.1254, 1255, 1258, 1260 1254, 1255, 1258, 1260/Chny/2025 & ITA Nos.1233, 1235, 1237, 1238 1233, 1235, 1237, 1238/Chny/2025 (AYs 2014 s 2014-15 to 2017-18) Southern Agrifurane Industries Pvt. Ltd. M/s. Southern Agrifurane Industries Pvt :: 4 :: foregoing, the AO is also noted to have made addition(s)/disallowance

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

bogus purchases. Apart from the gus purchases. Apart from the ITA Nos.1254, 1255, 1258, 1260 1254, 1255, 1258, 1260/Chny/2025 & ITA Nos.1233, 1235, 1237, 1238 1233, 1235, 1237, 1238/Chny/2025 (AYs 2014 s 2014-15 to 2017-18) Southern Agrifurane Industries Pvt. Ltd. M/s. Southern Agrifurane Industries Pvt :: 4 :: foregoing, the AO is also noted to have made addition(s)/disallowance

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- V. The Dcit, Industries Pvt Ltd Central Circle-2(2), Chennai. Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement (प्रत्यर्थी/Respondent) : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

bogus purchases. Apart from the :: 4 :: ITA Nos.1254, 1255, 1258, 1260/Chny/2025 & ITA Nos.1233, 1235, 1237, 1238/Chny/2025 (AYs 2014-15 to 2017-18) M/s. Southern Agrifurane Industries Pvt. Ltd. foregoing, the AO is also noted to have made addition(s)/disallowance(s) on account of deduction(s) claimed u/s 80G / 80GGB, disallowance u/s 14A of the Act and disallowance of certain

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

bogus purchases. Apart from the\n:: 3 ::\nITA Nos.1254, 1255, 1258, 1260/Chny/2025 &\nITA Nos.1233, 1235, 1237, 1238/Chny/2025\n(AYs 2014-15 to 2017-18)\nM/s. Southern Agrifurane Industries Pvt. Ltd.\nforegoing, the AO is also noted to have made addition(s)/disallowance(s)\non account of deduction(s) claimed u/s 80G / 80GGB, disallowance u/s\n14A of the Act and disallowance

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

bogus purchases. Apart from the\n:: 3 ::\nITA Nos.1254, 1255, 1258, 1260/Chny/2025 &\nITA Nos.1233, 1235, 1237, 1238/Chny/2025\n(AYs 2014-15 to 2017-18)\nM/s. Southern Agrifurane Industries Pvt. Ltd.\nforegoing, the AO is also noted to have made addition(s)/disallowance(s)\non account of deduction(s) claimed u/s 80G / 80GGB, disallowance u/s\n14A of the Act and disallowance

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

bogus purchases. Apart from the foregoing, the AO is also noted to have made addition(s)/disallowance(s) on account of deduction(s) claimed u/s 80G / 80GGB, disallowance u/s 14A of the Act and disallowance of certain items of expenses. 3. Aggrieved by the above order(s) of the AO, the assessee preferred appeal before

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

bogus purchases. Apart from the :: 3 :: ITA Nos.1254, 1255, 1258, 1260/Chny/2025 & ITA Nos.1233, 1235, 1237, 1238/Chny/2025 (AYs 2014-15 to 2017-18) M/s. Southern Agrifurane Industries Pvt. Ltd. foregoing, the AO is also noted to have made addition(s)/disallowance(s) on account of deduction(s) claimed u/s 80G / 80GGB, disallowance u/s 14A of the Act and disallowance of certain

AADARSH SURANA, CHENNAI,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

section 47(xiv) have been fulfilled by the assessee. The Ld.AR has contended that the same is not affected by the provisions of section 49(1)(iii)(e) of the Act. In this view of the matter, the issue is that of interpretation of the proviso to section 47(xiv) of the Act. The revenue has filed this appeal

NARESH PRASAD AGARWAL,CHENNAI vs. DCIT, CHENNAI

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

80G donations, disallowance for personal usage of cars, disallowance u/s.40A(3) of the Act, addition for want of confirmation from loan creditors, disallowance for unpaid liabilities u/s.43B of the Act, disallowance for interest on TDS/Service Tax, disallowance of salary, addition for unexplained investments in properties for various years and addition for low drawings. In the hands of the assessee