ACIT, CHENNAI vs. M/S. TAMILNADU GENERATION AND DISTRIBUTION CORPN. LTD., CHENNAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.2323/Chny/2016 ("नधा"रणवष" / Assessment Year: 2005-06) Assistant Commissioner Of Income Tax, Vs M/S.Tamil Nadu Generation & Corporate Circle-3(1) Distribution Corporation Ltd. Chennai-600 034. 800, Npkrr Maligai, Electricity Avenue, Anna Salai, Chennai-600 002. Pan: Aacct 1245M (अपीलाथ"/Appellant) (""यथ"/Respondent)

260A was filed before the Hon’ble High Court. The appeal was dismissed by the Hon’ble High Court with the direction to obtain the Committee of Dispute and to file the appeal afresh to decide the issue on merit and hence the issue has not reached finality. 2.3 It is also submitted that as per Board’s letter

ACIT CENTRAL CIRCLE 3(4), CHENNAI vs. ARVIND SRINIVASAN, CHENNAI

In the result, appeal filed by Revenue is dismissed

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकर अपील सं./I.T.A.No. 1765/Chny/2017 ("नधा"रणवष" / Assessment Year: 2008-09) The Assistant Commissioner Of Vs Mr. Arvind Srinivasan Income Tax, Central Circle-3(4), 61, Oliver Road, Mylapore, Chennai-600 034. Chennai-600 004. Pan: Adcpa0371R (अपीलाथ"/Appellant) ""यथ"/Respondent/

260A of the IT Act has been preferred before the Hon’ble High Court. 3.2 The ld.CIT(A) ought to have appreciated that the original MoU was signed on 29.08.2007 and the supplementary agreement on 27.02.2013 which is much after the date of original assessment which was 29.12.2010 and even after search i.e. on 12.06.2011 and that the whole supplementary

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

condone the delay. We required the ld DR to present the case. The ld DR submitted on the issue of ITA Nos.1040/Chny/2014 & 1392, 1393, 1390, 1391, 1973/Chny/2016 ITA Nos.1075/Chny/2014, 663/Chny/2015 (CO No.51/Chny/2014 in ITA No.1075/Chny/2014) - 33 -: ITA Nos.1417 & 1421/Chny/2016 disallowance of interest on loan under section 14A r w r 8D that the AO has disallowed the interest on loans

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

condone the delay. We required the ld DR to present the case. The ld DR submitted on the issue of ITA Nos.1040/Chny/2014 & 1392, 1393, 1390, 1391, 1973/Chny/2016 ITA Nos.1075/Chny/2014, 663/Chny/2015 (CO No.51/Chny/2014 in ITA No.1075/Chny/2014) - 33 -: ITA Nos.1417 & 1421/Chny/2016 disallowance of interest on loan under section 14A r w r 8D that the AO has disallowed the interest on loans

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

condone the delay. We required the ld DR to present the case. The ld DR submitted on the issue of ITA Nos.1040/Chny/2014 & 1392, 1393, 1390, 1391, 1973/Chny/2016 ITA Nos.1075/Chny/2014, 663/Chny/2015 (CO No.51/Chny/2014 in ITA No.1075/Chny/2014) - 33 -: ITA Nos.1417 & 1421/Chny/2016 disallowance of interest on loan under section 14A r w r 8D that the AO has disallowed the interest on loans

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

condone the delay. We required the ld DR to present the case. The ld DR submitted on the issue of ITA Nos.1040/Chny/2014 & 1392, 1393, 1390, 1391, 1973/Chny/2016 ITA Nos.1075/Chny/2014, 663/Chny/2015 (CO No.51/Chny/2014 in ITA No.1075/Chny/2014) - 33 -: ITA Nos.1417 & 1421/Chny/2016 disallowance of interest on loan under section 14A r w r 8D that the AO has disallowed the interest on loans

INCOME TAX OFFICER, CORPORATE WARD-3(1), CHENNAI, CHENNAI vs. TSL TECHNO SERVICES LIMITED(TTK HEALTHCARE PRIVATE LIMITED ), CHENNAI

In the result, the appeals filed by the Revenue are dismissed

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

condone the delay and admit the appeals for adjudication. 3. The first common issue in these three appeals of Revenue is as regards to the order of CIT(A) deleting the addition made by the AO towards logo charges by following the Tribunal’s decision in assessee’s own case, which has been challenged in further appeal u/s.260A

INCOME TAX OFFICER, CORPORATE WARD-3(1), CHENNAI, NUNGAMBAKKAM vs. TSL TECHNO SERVICES LIMITED(TTK HEALTHCARE PRIVATE LIMITED ), CHENNAI

In the result, the appeals filed by the Revenue are dismissed

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

condone the delay and admit the appeals for adjudication. 3. The first common issue in these three appeals of Revenue is as regards to the order of CIT(A) deleting the addition made by the AO towards logo charges by following the Tribunal’s decision in assessee’s own case, which has been challenged in further appeal u/s.260A

INCOME TAX OFFICER, CORPORATE WARD -3(1), CHENNAI, NUNGAMBAKKAM, CHENNAI vs. TSL TECHNO SERVICES LIMITED(TTK HEALTHCARE PRIVATE LIMITED ), CHENNAI

In the result, the appeals filed by the Revenue are dismissed

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

condone the delay and admit the appeals for adjudication. 3. The first common issue in these three appeals of Revenue is as regards to the order of CIT(A) deleting the addition made by the AO towards logo charges by following the Tribunal’s decision in assessee’s own case, which has been challenged in further appeal u/s.260A

DCIT, CHENGALPUT vs. BEST & CROMPTON ENGG. PROJECTS LTD., CHENNAI

The appeal of the Revenue is partly allowed

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No. 646/Mds/2016 िनधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of M/S. Best & Crompton Engg. Income Tax, V. Projects Ltd., Pgp House, 2Nd Floor, Corporate Circle – 1 (2), Chennai – 34. No.57, Sterling Road, Nungambakkam, Chennai – 34. Pan : Aabcb5248H (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No. 647/Mds/2016 िनधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of M/S. Best & Crompton Engg. Ltd., Income Tax, V. No.28, Sidco Industrial Estate, Corporate Circle – 1 (2), Ambattur, Chennai - 58. Chennai – 34. Pan : Aaacb2753N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Shiva Srinivas, Jcit ""यथ" क" ओर से/Respondent By : None सुनवाई क" तारीख/Date Of Hearing : 11.01.2017 घोषणा क" तारीख/Date Of Pronouncement : 28.02.2017 आदेश आदेश /O R D E R आदेश आदेश

condone the delay and admit the appeal. 3. Let us first take ITA No.646/Mds/2016 for consideration: The only issue arises for consideration is depreciation on pre- qualification rights and technical know-how. 4. No-one appeared for the assessee inspite of service of notice through the Assessing Officer. The Ld. Departmental Representative has placed on record the copy

DCIT, CHENGALPUT vs. BEST & CROMPTON ENGG. PROJECTS LTD., CHENNAI

The appeal of the Revenue is partly allowed

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No. 646/Mds/2016 िनधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of M/S. Best & Crompton Engg. Income Tax, V. Projects Ltd., Pgp House, 2Nd Floor, Corporate Circle – 1 (2), Chennai – 34. No.57, Sterling Road, Nungambakkam, Chennai – 34. Pan : Aabcb5248H (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No. 647/Mds/2016 िनधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of M/S. Best & Crompton Engg. Ltd., Income Tax, V. No.28, Sidco Industrial Estate, Corporate Circle – 1 (2), Ambattur, Chennai - 58. Chennai – 34. Pan : Aaacb2753N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Shiva Srinivas, Jcit ""यथ" क" ओर से/Respondent By : None सुनवाई क" तारीख/Date Of Hearing : 11.01.2017 घोषणा क" तारीख/Date Of Pronouncement : 28.02.2017 आदेश आदेश /O R D E R आदेश आदेश

condone the delay and admit the appeal. 3. Let us first take ITA No.646/Mds/2016 for consideration: The only issue arises for consideration is depreciation on pre- qualification rights and technical know-how. 4. No-one appeared for the assessee inspite of service of notice through the Assessing Officer. The Ld. Departmental Representative has placed on record the copy

DEPUTY COMMISSIONER OF INCOME-TAX, CHENNAI vs. M/S. EMRALD REALTY PVT LTD, HYDERABAD

In the result, the appeals of the Revenue are decided as under:-

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2956/Chny/2024, Assessment Years: 2007-08 आयकर अपील सं./Ita No.2957/Chny/2024, Assessment Years: 2008-09

260A. All these activities contributed to the delay which was neither willful nor wanton. The Revenue submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the Revenue and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying

DEPUTY COMMISSIONER OF INCOME-TAX, CHENNAI vs. M/S. EMRALD REALTY PVT LTD, HYDERABAD

In the result, the appeals of the Revenue are decided as under:-

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2956/Chny/2024, Assessment Years: 2007-08 आयकर अपील सं./Ita No.2957/Chny/2024, Assessment Years: 2008-09

260A. All these activities contributed to the delay which was neither willful nor wanton. The Revenue submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the Revenue and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. RAMASUBBU MINNALKODI, TIRUNELVELI

In the result, the appeal of the Revenue is dismissed

delay of three days in filing the appeal\nis hereby condoned and the appeal is admitted for adjudication on merits.\n3. The brief facts of the case are that the assessee, an individual, is the\nproprietrix of the concern M/s.Maries Blue Metals, which is engaged in the\nbusiness of quarrying and crushing of blue metals. A survey action u/s.133A

THIRUCHENGODE AGRICULTURAL CO-OP.MARKETING SOCIETY LTD.,THIRUCHENGODE vs. ITO,WARD 5, NAMAKKAL

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:2954, 2955 & 2956/Chny/2017 िनधा"रण वष" /Assessment Years: 2009-10, 2013-14 & 2014-15 The Income Tax Officer, M/S. The Tiruchengode Agricultural Producers Co- Ward-5, Vs. Operative Marketing Society Ltd., Namakkal – 637 001. No.9, Katchery Street, Velur Road, Tiruchengode Taluk, Namakkal – 637 211. Pan: Aaaat 2058C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:298, 299 & 300/Chny/2021 िनधा"रण वष" /Assessment Years: 2009-10, 2013-14 & 2014-15 M/S. The Tiruchengode The Income Tax Officer, Agricultural Producers Co- Vs. Ward-5, Operative Marketing Society Namakkal – 637 001. Ltd., No.9, Katchery Street, Velur Road, Tiruchengode Taluk, Namakkal – 637 211. Pan: Aaaat 2058C अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Y. Sridhar, Advocate राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 12.07.2022 घोषणा क" तार"ख/Date Of Pronouncement : 13.07.2022

260A of the Income Tax Act, 1961, in T.C.A. Nos. 735, 755 of 2014 and 460 of 2015 before this Court. By judgment dated 05.07.2016, the appeals were dismissed, on the following reasoning: 3. Sub-section (4) of Section 80P of the Income Tax Act, 1961 is extracted below : (4) The provisions of this section shall not apply in relation

ITO WARD 5, NAMAKKAL vs. THE TIRHCHENGODE AGRICULTURAL PRODUCERS CO-OPERATIVE MARKETING SOCIETY LTD., NAMAKKAL

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:2954, 2955 & 2956/Chny/2017 िनधा"रण वष" /Assessment Years: 2009-10, 2013-14 & 2014-15 The Income Tax Officer, M/S. The Tiruchengode Agricultural Producers Co- Ward-5, Vs. Operative Marketing Society Ltd., Namakkal – 637 001. No.9, Katchery Street, Velur Road, Tiruchengode Taluk, Namakkal – 637 211. Pan: Aaaat 2058C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:298, 299 & 300/Chny/2021 िनधा"रण वष" /Assessment Years: 2009-10, 2013-14 & 2014-15 M/S. The Tiruchengode The Income Tax Officer, Agricultural Producers Co- Vs. Ward-5, Operative Marketing Society Namakkal – 637 001. Ltd., No.9, Katchery Street, Velur Road, Tiruchengode Taluk, Namakkal – 637 211. Pan: Aaaat 2058C अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Y. Sridhar, Advocate राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 12.07.2022 घोषणा क" तार"ख/Date Of Pronouncement : 13.07.2022

260A of the Income Tax Act, 1961, in T.C.A. Nos. 735, 755 of 2014 and 460 of 2015 before this Court. By judgment dated 05.07.2016, the appeals were dismissed, on the following reasoning: 3. Sub-section (4) of Section 80P of the Income Tax Act, 1961 is extracted below : (4) The provisions of this section shall not apply in relation

ITO WARD 5, NAMAKKAL vs. THE TIRHCHENGODE AGRICULTURAL PRODUCERS CO-OPERATIVE MARKETING SOCIETY LTD., NAMAKKAL

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:2954, 2955 & 2956/Chny/2017 िनधा"रण वष" /Assessment Years: 2009-10, 2013-14 & 2014-15 The Income Tax Officer, M/S. The Tiruchengode Agricultural Producers Co- Ward-5, Vs. Operative Marketing Society Ltd., Namakkal – 637 001. No.9, Katchery Street, Velur Road, Tiruchengode Taluk, Namakkal – 637 211. Pan: Aaaat 2058C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:298, 299 & 300/Chny/2021 िनधा"रण वष" /Assessment Years: 2009-10, 2013-14 & 2014-15 M/S. The Tiruchengode The Income Tax Officer, Agricultural Producers Co- Vs. Ward-5, Operative Marketing Society Namakkal – 637 001. Ltd., No.9, Katchery Street, Velur Road, Tiruchengode Taluk, Namakkal – 637 211. Pan: Aaaat 2058C अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Y. Sridhar, Advocate राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 12.07.2022 घोषणा क" तार"ख/Date Of Pronouncement : 13.07.2022

260A of the Income Tax Act, 1961, in T.C.A. Nos. 735, 755 of 2014 and 460 of 2015 before this Court. By judgment dated 05.07.2016, the appeals were dismissed, on the following reasoning: 3. Sub-section (4) of Section 80P of the Income Tax Act, 1961 is extracted below : (4) The provisions of this section shall not apply in relation

ITO WARD 5, NAMAKKAL vs. THE TIRHCHENGODE AGRICULTURAL PRODUCERS CO-OPERATIVE MARKETING SOCIETY LTD., NAMAKKAL

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:2954, 2955 & 2956/Chny/2017 िनधा"रण वष" /Assessment Years: 2009-10, 2013-14 & 2014-15 The Income Tax Officer, M/S. The Tiruchengode Agricultural Producers Co- Ward-5, Vs. Operative Marketing Society Ltd., Namakkal – 637 001. No.9, Katchery Street, Velur Road, Tiruchengode Taluk, Namakkal – 637 211. Pan: Aaaat 2058C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:298, 299 & 300/Chny/2021 िनधा"रण वष" /Assessment Years: 2009-10, 2013-14 & 2014-15 M/S. The Tiruchengode The Income Tax Officer, Agricultural Producers Co- Vs. Ward-5, Operative Marketing Society Namakkal – 637 001. Ltd., No.9, Katchery Street, Velur Road, Tiruchengode Taluk, Namakkal – 637 211. Pan: Aaaat 2058C अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Y. Sridhar, Advocate राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 12.07.2022 घोषणा क" तार"ख/Date Of Pronouncement : 13.07.2022

260A of the Income Tax Act, 1961, in T.C.A. Nos. 735, 755 of 2014 and 460 of 2015 before this Court. By judgment dated 05.07.2016, the appeals were dismissed, on the following reasoning: 3. Sub-section (4) of Section 80P of the Income Tax Act, 1961 is extracted below : (4) The provisions of this section shall not apply in relation