M/S. SUN EDITION SOLAR POWER INDIA PVT. LTD.,,CHENNAI vs. DCIT, CORPORATE CIRCLE - 6 (2),, CHENNAI

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunatha

Section 391 to 394 and all other applicable provisions, if any, of the Act and without any further act or deed shall stand transferred to and vested in and/or be deemed to be transferred to and vested in the Resulting Company as a going concern so as to vest in the Resulting Company all rights, title and interest pertaining

M/S SUN EDISON SOLAR POWER INDIA PVT LTD,CHENNAI vs. DCIT CORPORATE CIRCLE 6 (2), CHENNAI

In the result, the appeals filed by the assessee for the assessment years 2013-14, 2014-15 and 2015-16 are allowed and the appeal filed by the Revenue for the assessment year 2015-16 is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunatha

Section 391 to 394 and all other applicable provisions, if any, of the Act and without any further act or deed shall stand transferred to and vested in and/or be deemed to be transferred to and vested in the Resulting Company as a going concern so as to vest in the Resulting Company all rights, title and interest pertaining

M/S. V.V.VANNIAPERUMAL & SONS,VIRUDHUNAGAR vs. PCIT-2, CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation benefit on the above. However, due to lack of sanction from the statutory authorities to run the school within the factory premises, being an industrial area, the school was shifted to other place. Even now, the said premises is under the occupation of the company and it is used as godown for 50 I.T.A. Nos.2275-2281/Chny/2019 & the business

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation benefit on the above. However, due to lack of sanction from the statutory authorities to run the school within the factory premises, being an industrial area, the school was shifted to other place. Even now, the said premises is under the occupation of the company and it is used as godown for 50 I.T.A. Nos.2275-2281/Chny/2019 & the business

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation benefit on the above. However, due to lack of sanction from the statutory authorities to run the school within the factory premises, being an industrial area, the school was shifted to other place. Even now, the said premises is under the occupation of the company and it is used as godown for 50 I.T.A. Nos.2275-2281/Chny/2019 & the business

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation benefit on the above. However, due to lack of sanction from the statutory authorities to run the school within the factory premises, being an industrial area, the school was shifted to other place. Even now, the said premises is under the occupation of the company and it is used as godown for 50 I.T.A. Nos.2275-2281/Chny/2019 & the business

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation benefit on the above. However, due to lack of sanction from the statutory authorities to run the school within the factory premises, being an industrial area, the school was shifted to other place. Even now, the said premises is under the occupation of the company and it is used as godown for 50 I.T.A. Nos.2275-2281/Chny/2019 & the business

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation benefit on the above. However, due to lack of sanction from the statutory authorities to run the school within the factory premises, being an industrial area, the school was shifted to other place. Even now, the said premises is under the occupation of the company and it is used as godown for 50 I.T.A. Nos.2275-2281/Chny/2019 & the business

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation benefit on the above. However, due to lack of sanction from the statutory authorities to run the school within the factory premises, being an industrial area, the school was shifted to other place. Even now, the said premises is under the occupation of the company and it is used as godown for 50 I.T.A. Nos.2275-2281/Chny/2019 & the business

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation benefit on the above. However, due to lack of sanction from the statutory authorities to run the school within the factory premises, being an industrial area, the school was shifted to other place. Even now, the said premises is under the occupation of the company and it is used as godown for 50 I.T.A. Nos.2275-2281/Chny/2019 & the business

SELLA SYNERGY INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.2052/Mds/2011 "नधा"रण वष" /Assessment Year: 2007-08

133(6) of the Act by the TPO at the time of assessment proceedings, as it is not in accordance with law and in violation of the principles of equity and natural justice. 5. The Honorable DRP and Ld.AO have erred in law and on facts in applying additional filters without appreciating that the Appellant had itself applied adequate

HOSPIRA HEALTHCARE INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.469/Chny/2017 िनधा<रण वष< /Assessment Year: 2012-13 M/S. Hospira Healthcare India The Dy. Commissioner Of Pvt. Ltd., Vs. Income Tax, Sri-Nivas, New No.86 (Old No.89), Corporate Circle-2(2), Gn Chetty Road, T Nagar, Chennai. Chennai – 600 017. [Pan: Aaabco 2190F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Sriram Seshadri, C.A Jkथ" की ओर से /Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/Date Of Hearing : 25.04.2024 घोषणा की तारीख /Date Of Pronouncement : 22.07.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Appeal Filed By The Assessee Against The Assessment Order Passed By The Dcit, Corporate Circle-2(2), Chennai U/S.143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”) For The Assessment Year 2012-13, In Pursuance Of The Directions Issued By The Dispute Resolution Panel, Bengalore (Hereinafter ‘Drp’) Vide Directions Dated 09.11.2016. :- 2 -:

depreciation as per law in force. In view of the above, ground No.2 is allowed for statistical purposes. 6. Ground No 3.1 has not been pressed. 7. Ground No 3.2 is against non consideration of TDS credit while computing the demand. The Ld AR has submitted that the Ld AO has not given credit of TDS and prayed for direction

DCIT, CHENNAI vs. M/S. AREVA T & D INDIA LTD., CHENNAI

In the result, the appeal filed by the Revenue stands dismissed and

Bench: Shri Abraham P.George & Shri George Mathan

133 ITR 559) any amount transferred by the assessee to the General Reserve is treated as profits of the assessee, the Learned CIT(A) ought to have upheld the action of the Assessing Officer. 5. For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of the learned

AREVA T & D LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the Revenue stands dismissed and

Bench: Shri Abraham P.George & Shri George Mathan

133 ITR 559) any amount transferred by the assessee to the General Reserve is treated as profits of the assessee, the Learned CIT(A) ought to have upheld the action of the Assessing Officer. 5. For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of the learned

CATERPILLAR INDIA PRIVATE LIMITED,CHENNAI vs. DCIT LTU-1, CHENNAI

The appeal stands partly allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.2749/Chny/2017 (िनधा;रणवष; / Assessment Year: 2013-14) M/S. Caterpillar India P. Ltd. Dcit 7Th Floor, International Tech Park, बनाम/ Large Taxpayer Unit-1 Taramani Road, Taramani, Chennai. Vs. Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (अपीलाथ"/Appellant) : (" थ" / Respondent) & Cross Objection No.22/Chny/2023 (In Ita No.2749/Chny/2017) (िनधा;रण वष; / Assessment Year: 2013-14) Dcit M/S. Caterpillar India P. Ltd. बनाम/ 7Th Floor, International Tech Park, Central Circle-3(3), Chennai-34. Taramani Road, Taramani, Vs. Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (Cross-Objector) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri S.P.Chidambaram (Advocate)- Ld. Ar " थ"कीओरसे/Revenue By : Shri A.Sasikumar (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 29-05-2024 घोषणा की तारीख /Date Of Pronouncement : 11-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

section 133(6) of the Act without granting the Appellant the reasonable opportunity of hearing. The learned AO and the Hon'ble DRP have erred in concluding that the said expenditures resulted in enduring benefit to the Appellant. 23. Ground on Disallowance of stamp duty charges Rs.27,27,050 The learned AO and the Hon'ble DRP have erred

M.ARUNACHALAM AND COMPANY,CHENNAI vs. JCIT, CHENNAI

In the result, both the appeals of the assessee are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1352 & 1353/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 M/S M. Arunachalam & Company, The Joint / Assistant No.117/79, Lloyds Road, V. Commissioner Of Income Tax, Royapettah, Chennai - 600 014. Business Range Viii, Chennai - 600 006. Pan : Aaafm 6851 F (अपीलाथ"/Appellant) (""यथ"/Respondent)

depreciation on the very same asset is not justified. 10. Now coming to assessment year 2010-11 in I.T.A. No.1353/Mds/2015, the first issue arises for consideration is with regard to disallowance under Section 40(a)(ia) of the Act. 11. Shri J. Chandrasekaran, the Ld. representative for the assessee, submitted that the assessee made payment to sub- contractors

M.ARUNACHALAM AND COMPANY,CHENNAI vs. JCIT, CHENNAI

In the result, both the appeals of the assessee are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1352 & 1353/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 M/S M. Arunachalam & Company, The Joint / Assistant No.117/79, Lloyds Road, V. Commissioner Of Income Tax, Royapettah, Chennai - 600 014. Business Range Viii, Chennai - 600 006. Pan : Aaafm 6851 F (अपीलाथ"/Appellant) (""यथ"/Respondent)

depreciation on the very same asset is not justified. 10. Now coming to assessment year 2010-11 in I.T.A. No.1353/Mds/2015, the first issue arises for consideration is with regard to disallowance under Section 40(a)(ia) of the Act. 11. Shri J. Chandrasekaran, the Ld. representative for the assessee, submitted that the assessee made payment to sub- contractors

MOSBACHER INDIA LLC,CHENNAI vs. ADDL. DIT, CHENNAI

In the result, the appeal is partly allowed in the terms indicated above

133 DTR 1 (Mum)] and Capsugel Healthcare Ltd Vs ACIT [(2015) 152 ITD 142 (Del)], is that all these precedents pertain to the situations in which applicability of Section 144C was not in slightest doubt and yet the Assessing Officer did not issue the draft assessment order- as is required to under the scheme of Section 144C. That