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44 results for “depreciation”+ Section 234Cclear

Sorted by relevance

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Key Topics

Section 14A61Section 143(3)27Disallowance25Addition to Income23Section 10B18Deduction18Section 3516Section 4012Section 80I11Depreciation

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

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

ITA 1085/CHNY/2015[2010-11]Status: DisposedITAT Chennai29 Nov 2016AY 2010-11
Section 143(3)Section 42(2)Section 42(2)(b)

234C of the Act. I.T.A. No. 1085/CHNY/2015 Assessment year: 2010-11 Page 7 of 21 [9] We will take up all these grounds of appeal as all these grounds are on the same issue and interconnected. In substance, in our considered view, the questions actually required to be adjudicated by us are as follows: - Whether the CIT(A) ought

HARLAND CLARKE HOLDING SOFTWARE INDIA PRIVATE LIMITED,CHENNAI vs. DCIT COMPANY CIRCLE 2(2), CHENN

In the result, the appeal of the assessee is partly allowed

ITA 113/CHNY/2018[2013-14]Status: DisposedITAT Chennai

Showing 1–20 of 44 · Page 1 of 3

10
Section 234A8
Transfer Pricing8
30 Oct 2018
AY 2013-14

Bench: Shri George Mathan & Shri S.Jayaraman

For Appellant: Mr.V.Vikram VijayaraghavanFor Respondent: Mr.Srinivasa Rao Vara,CIT,D.R

depreciation at the rate of 25% or 60%. 4.3 It was a submission that Grounds Nos.13 relating to MAT Credit was not argued by ld.A.R. Consequently, the same is dismissed as not pressed. 4.4 It was a submission that Ground Nos.14 was consequential in nture in levying of interest under sections 234B & 234C

ACIT, MADURAI vs. G.SHANMUGARAJ (HUF), SIVAKASI

In the result, both appeals of the Revenue in ITA Nos

ITA 947/CHNY/2014[2009-10]Status: DisposedITAT Chennai09 Mar 2015AY 2009-10

Bench: Shri Chandra Poojari & Shri S.S. Godara

For Appellant: Shri. Durgesh Sumrott, IRS, CITFor Respondent: Shri. K.V. Raman, C.A
Section 132(4)(b)Section 132(5)Section 132BSection 132B(1)(i)Section 143(3)Section 234A

234C has to be calculated when the provisions of Section 132B provide for adjustment of cash seized only against the existing liability and such existing liability arises on completion of the assessment and demand is created’’. 3. The facts of the case as narrated in ITA No.947/2014 is as below. There was a search conducted in the business and residential

ACIT, MADURAI vs. A.N.PALANISAMY (HUF), SIVAKASI

In the result, both appeals of the Revenue in ITA Nos

ITA 1759/CHNY/2014[2009-10]Status: DisposedITAT Chennai09 Mar 2015AY 2009-10

Bench: Shri Chandra Poojari & Shri S.S. Godara

For Appellant: Shri. Durgesh Sumrott, IRS, CITFor Respondent: Shri. K.V. Raman, C.A
Section 132(4)(b)Section 132(5)Section 132BSection 132B(1)(i)Section 143(3)Section 234A

234C has to be calculated when the provisions of Section 132B provide for adjustment of cash seized only against the existing liability and such existing liability arises on completion of the assessment and demand is created’’. 3. The facts of the case as narrated in ITA No.947/2014 is as below. There was a search conducted in the business and residential

GIL SHARED SERVICES PRIVATE LTD.,,CHENNAI vs. ACIT (OSD), CHENNAI

In the result, the appeal of the assessee is partly allowed

ITA 3485/CHNY/2016[2012-13]Status: DisposedITAT Chennai26 Apr 2016AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Respondent: Mr.Pathlavath Peerya, CIT
Section 143(3)Section 92C

depreciation on account of change in useful life of asset as an operating expense and rejecting the adjustment claimed by the appellant to treat the same as an extraordinary expense and non-operating in nature, for the purpose of computing the operating margin of the Appellant. Other grounds of objections Ground of objection 9 — Non-granting of working capital adjustment

INTIMATE FASHIONS (INDIA) PVT. LTD.,KANCHIPURAM vs. DCIT CORPORATE CIRCLE 2(2), CHENNAI

In the result, appeal filed by the assessee in IT (TP) A No

ITA 2725/CHNY/2019[2015-16]Status: DisposedITAT Chennai31 May 2023AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleit (Tp) A No.48/Chny/2019 It (Tp) A No.54/Chny/2018 & िनधा"रण वष" /Assessment Years: 2009-10, 2011-12, 2014-15 & 2015-16 M/S.Intimate Fashions (India)- V. The Dcit / Jcit, Pvt. Ltd., Corporate Circle-2(2), 517-519, Chennai. Tirupporur Kottamedu High Road, Nandhivaram Village, Guduvancheri-603 202. Kanchipuram District.

Section 143(3)Section 144C(5)

234C of the Act. 12. The learned AO has erred in initiating penalty proceedings under section 271(1)(c) of the Act The Appellant craves leave to add to / alter / amend / substitute any of the above grounds of appeal, at the time, before or at the time of hearing of the appeal, so as to enable the Appellate authority

INTIMATE FASHIONS (INDIA) PVT. LTD.,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, appeal filed by the assessee in IT (TP) A No

ITA 802/CHNY/2016[2011-12]Status: DisposedITAT Chennai31 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleit (Tp) A No.48/Chny/2019 It (Tp) A No.54/Chny/2018 & िनधा"रण वष" /Assessment Years: 2009-10, 2011-12, 2014-15 & 2015-16 M/S.Intimate Fashions (India)- V. The Dcit / Jcit, Pvt. Ltd., Corporate Circle-2(2), 517-519, Chennai. Tirupporur Kottamedu High Road, Nandhivaram Village, Guduvancheri-603 202. Kanchipuram District.

Section 143(3)Section 144C(5)

234C of the Act. 12. The learned AO has erred in initiating penalty proceedings under section 271(1)(c) of the Act The Appellant craves leave to add to / alter / amend / substitute any of the above grounds of appeal, at the time, before or at the time of hearing of the appeal, so as to enable the Appellate authority

DCIT, CHENNAI vs. SECOVA E SERVICES PVT LTD., CHENNAI

Accordingly the same is dismissed

ITA 1172/CHNY/2015[2011-12]Status: DisposedITAT Chennai28 Feb 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No. 1035/Mds/2015 िनधा"रण वष" / Assessment Year : 2010-11 M/S. Secova Eservices Pvt. Ltd., The Deputy Commissioner Of Rr Tower Iii, Second Floor, V. Income Tax, Tvk Industrial Estate Guindy, Corporate Circle – 6(1), Chennai – 600 032. Chennai – 600 034. Pan : Aahcs3174R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 1171 & 1172/Mds/2015 िनधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & Co No. 76/Mds/2015 िनधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of M/S. Secova Eservices Pvt. Ltd., Income Tax, V. Rr Tower Iii, Second Floor, Corporate Circle – 6(1), Tvk Industrial Estate Guindy, Chennai – 600 034. Chennai – 600 032. Pan : Aahcs3174R (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri R. Vijayaraghavan, Advocate राज"व क" ओर से /Revenue By : Shri N. Madhavan, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2017 घोषणा क" तारीख/Date Of Pronouncement : 28.02.2017

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri N. Madhavan, JCIT
Section 10ASection 10B

Section 234C of the Act, after giving a reasonable opportunity to the assessee in accordance with law. 8. Now coming to the Revenue’s appeal, the first ground of appeal is with regard to exclusion of communication charges and foreign travel expenses from the export turnover and the total turnover. 10 I.T.A. No.1035/Mds/2015 I.T.A. Nos.1171 & 1172 /Mds/2015 CO. No.76 /Mds/2015

SECOVA ESERVICES PVT LTD.,CHENNAI vs. DCIT, CHENNAI

Accordingly the same is dismissed

ITA 1035/CHNY/2015[2010-11]Status: DisposedITAT Chennai28 Feb 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No. 1035/Mds/2015 िनधा"रण वष" / Assessment Year : 2010-11 M/S. Secova Eservices Pvt. Ltd., The Deputy Commissioner Of Rr Tower Iii, Second Floor, V. Income Tax, Tvk Industrial Estate Guindy, Corporate Circle – 6(1), Chennai – 600 032. Chennai – 600 034. Pan : Aahcs3174R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 1171 & 1172/Mds/2015 िनधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & Co No. 76/Mds/2015 िनधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of M/S. Secova Eservices Pvt. Ltd., Income Tax, V. Rr Tower Iii, Second Floor, Corporate Circle – 6(1), Tvk Industrial Estate Guindy, Chennai – 600 034. Chennai – 600 032. Pan : Aahcs3174R (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri R. Vijayaraghavan, Advocate राज"व क" ओर से /Revenue By : Shri N. Madhavan, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2017 घोषणा क" तारीख/Date Of Pronouncement : 28.02.2017

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri N. Madhavan, JCIT
Section 10ASection 10B

Section 234C of the Act, after giving a reasonable opportunity to the assessee in accordance with law. 8. Now coming to the Revenue’s appeal, the first ground of appeal is with regard to exclusion of communication charges and foreign travel expenses from the export turnover and the total turnover. 10 I.T.A. No.1035/Mds/2015 I.T.A. Nos.1171 & 1172 /Mds/2015 CO. No.76 /Mds/2015

DCIT, CHENNAI vs. SECOVA E SERVICES PVT LTD., CHENNAI

Accordingly the same is dismissed

ITA 1171/CHNY/2015[2010-11]Status: DisposedITAT Chennai28 Feb 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No. 1035/Mds/2015 िनधा"रण वष" / Assessment Year : 2010-11 M/S. Secova Eservices Pvt. Ltd., The Deputy Commissioner Of Rr Tower Iii, Second Floor, V. Income Tax, Tvk Industrial Estate Guindy, Corporate Circle – 6(1), Chennai – 600 032. Chennai – 600 034. Pan : Aahcs3174R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 1171 & 1172/Mds/2015 िनधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & Co No. 76/Mds/2015 िनधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of M/S. Secova Eservices Pvt. Ltd., Income Tax, V. Rr Tower Iii, Second Floor, Corporate Circle – 6(1), Tvk Industrial Estate Guindy, Chennai – 600 034. Chennai – 600 032. Pan : Aahcs3174R (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri R. Vijayaraghavan, Advocate राज"व क" ओर से /Revenue By : Shri N. Madhavan, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2017 घोषणा क" तारीख/Date Of Pronouncement : 28.02.2017

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri N. Madhavan, JCIT
Section 10ASection 10B

Section 234C of the Act, after giving a reasonable opportunity to the assessee in accordance with law. 8. Now coming to the Revenue’s appeal, the first ground of appeal is with regard to exclusion of communication charges and foreign travel expenses from the export turnover and the total turnover. 10 I.T.A. No.1035/Mds/2015 I.T.A. Nos.1171 & 1172 /Mds/2015 CO. No.76 /Mds/2015

SANTECH SOLUTONS PVT LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee is treated as 9

ITA 1036/CHNY/2016[2008-09]Status: DisposedITAT Chennai07 Dec 2017AY 2008-09

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./I.T.A. No.1036/Mds/2016 "नधा"रण वष" /Assessment Year : 2008-2009

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Dr. S. Pandian, IRS, JCIT
Section 143(3)Section 148Section 28

depreciation for deduction of ₹1,50,74,601/- in place of ₹6,44,589/- is not admissible’’. Thus, the only reasonable conclusion that can be drawn is that ld. Assessing Officer, while framing the original assessment was aware of the recovery of "1,05,93,698/- made by the assessee on its semi finished M/s. Health Q Software product from

DCIT, CC-2(1),, CHENNAI vs. M/S. SNJ DISTILLERS PVT. LTD.,, CHENNAI

In the result, the appeals filed by the Revenue for Asst

ITA 2704/CHNY/2019[2015-16]Status: DisposedITAT Chennai04 Nov 2020AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

For Appellant: Shri D. Anand, Advocate
Section 132Section 139Section 143(1)Section 14ASection 234A

234C of the Act. 6. The Appellant craves leave to file additional grounds/arguments at the time of hearing. 4. The brief facts of the case are that the assessee company is engaged in the business of manufacturing and sales of distillery products. The assessee company manufactured and sold goods only to Tamil Nadu State Marketing Corporation. The assessee has filed

DCIT, CC-2(1),, CHENNAI vs. M/S. SNJ DISTILLERS PVT. LTD., CHENNAI

In the result, the appeals filed by the Revenue for Asst

ITA 2703/CHNY/2019[2014-15]Status: DisposedITAT Chennai04 Nov 2020AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

For Appellant: Shri D. Anand, Advocate
Section 132Section 139Section 143(1)Section 14ASection 234A

234C of the Act. 6. The Appellant craves leave to file additional grounds/arguments at the time of hearing. 4. The brief facts of the case are that the assessee company is engaged in the business of manufacturing and sales of distillery products. The assessee company manufactured and sold goods only to Tamil Nadu State Marketing Corporation. The assessee has filed

SNJ DISTILLERS PVT LTD.,CHENNAI vs. ACIT CENTRAL CIRCLE-2(1), CHENNAI

In the result, the appeals filed by the Revenue for Asst

ITA 2993/CHNY/2019[2017-18]Status: DisposedITAT Chennai04 Nov 2020AY 2017-18

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

For Appellant: Shri D. Anand, Advocate
Section 132Section 139Section 143(1)Section 14ASection 234A

234C of the Act. 6. The Appellant craves leave to file additional grounds/arguments at the time of hearing. 4. The brief facts of the case are that the assessee company is engaged in the business of manufacturing and sales of distillery products. The assessee company manufactured and sold goods only to Tamil Nadu State Marketing Corporation. The assessee has filed

SNJ DISTILLERS PVT LTD.,CHENNAI vs. ACIT CENTRAL CIRCLE-2(1), CHENNAI

In the result, the appeals filed by the Revenue for Asst

ITA 2195/CHNY/2019[2016-17]Status: DisposedITAT Chennai04 Nov 2020AY 2016-17

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

For Appellant: Shri D. Anand, Advocate
Section 132Section 139Section 143(1)Section 14ASection 234A

234C of the Act. 6. The Appellant craves leave to file additional grounds/arguments at the time of hearing. 4. The brief facts of the case are that the assessee company is engaged in the business of manufacturing and sales of distillery products. The assessee company manufactured and sold goods only to Tamil Nadu State Marketing Corporation. The assessee has filed

SNJ DISTILLERS PVT LTD.,CHENNAI vs. ACIT CENTRAL CIRCLE-2(1), CHENNAI

In the result, the appeals filed by the Revenue for Asst

ITA 2194/CHNY/2019[2015-16]Status: DisposedITAT Chennai04 Nov 2020AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

For Appellant: Shri D. Anand, Advocate
Section 132Section 139Section 143(1)Section 14ASection 234A

234C of the Act. 6. The Appellant craves leave to file additional grounds/arguments at the time of hearing. 4. The brief facts of the case are that the assessee company is engaged in the business of manufacturing and sales of distillery products. The assessee company manufactured and sold goods only to Tamil Nadu State Marketing Corporation. The assessee has filed

DCIT, CC-2(1),, CHENNAI vs. M/S. SNJ DISTILLERS PVT. LTD.,, CHENNAI

In the result, the appeals filed by the Revenue for Asst

ITA 2705/CHNY/2019[2016-17]Status: DisposedITAT Chennai04 Nov 2020AY 2016-17

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

For Appellant: Shri D. Anand, Advocate
Section 132Section 139Section 143(1)Section 14ASection 234A

234C of the Act. 6. The Appellant craves leave to file additional grounds/arguments at the time of hearing. 4. The brief facts of the case are that the assessee company is engaged in the business of manufacturing and sales of distillery products. The assessee company manufactured and sold goods only to Tamil Nadu State Marketing Corporation. The assessee has filed

PLR TEXTILES LTD.,CHENNAI vs. THE ACIT ,CORPORATE CIRCLE-5(2), CHENNAI

In the result the appeal of the assessee is partly allowed

ITA 133/CHNY/2021[2005-06]Status: DisposedITAT Chennai27 Mar 2025AY 2005-06

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकरअपीलसं./Ita No.: 133/Chny/2021 िनधा"रणवष" / Assessment Year: 2005-06 Plr Textiles Ltd., The Acit, 8K, Century Plaza, V. Corporate Circle -5(2), 560-562, Mount Road, Chennai – 641 034. Chennai – 600 018. [Pan: Aaacp-6536-D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरसे/Appellant By : Mr. R. Vijayaraghavan, Advocate ""थ"कीओरसे/Respondent By : Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 06.02.2025 घोषणा की तारीख/Date Of Pronouncement : 27.03.2025 आदेश /O R D E R Per S. R. Raghunatha: This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax (Appeals)-3, Chennai, Vide Ita No.153/Cit(A)-3/2018-19For The Assessment Year 2005-06, Dated 13.03.2020. 2. At The Outset, We Find That There Is A Delay Of 346 Days In Appeal Filed By The Assessee, For Which Petition For Condonation Of Delay Along With Reasons For Delay Has Been Filed. After Considering The Petition Filed By The Assessee, Reason For Delay In Filing The Appeal Was Due To Covid-19 Pandemic & Also Hearing Both The :-2-:

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 143(1)Section 143(3)Section 41(1)

234C are charged as per law. Demand notice u/s 156 is enclosed. 7. Aggrieved by the order of the AO, the assessee preferred an appeal before the ld. CIT(A) – 3, Chennai. Before the ld.CIT(A), the assessee filed a detailed written submission in respect of delay in passing the order giving effect by the AO and hence the order

TITAN INDUSTRIES LIMITED,HOSUR vs. JCIT, CHENNAI

The appeal stands partly allowed in terms of our above order

ITA 2239/CHNY/2012[2008-09]Status: DisposedITAT Chennai09 Sept 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Suryanarayana (Sr. Advocate) for Ms. Manasa Ananthan (Advocate) - Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) –Ld. DR
Section 143(3)Section 14ASection 92A(1)

depreciation on Trademarks to the units claiming deduction under section 80IC of the Act. b. The learned AO erred in not considering the fact that the trademarks are applicable only in the overseas markets and the goods manufactured from units eligible for deduction under section 80IC of the Act are sold in the domestic market only. Ground 5: Disallowance

HANSA VISION INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

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

ITA 3443/CHNY/2019[2014-15]Status: DisposedITAT Chennai05 May 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3443/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 M/S. Hansa Vision India P. Ltd., The Deputy Commissioner Of No. 19, Wheatcroft Road, Vs. Income Tax, Nungambakkam, Chennai 600 034. Corporate Circle 2(2), [Pan:Aabct3770E] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 06.04.2022 घोषणा की तारीख /Date Of Pronouncement : 05.05.2022 आदेश /O R D E R Per V. Durga Rao,: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai, Dated 29.11.2019 Relevant To The Assessment Year 2014-15. 2. The First Ground & Ground No. 12 Raised In The Appeal Are General In Nature & Requires No Adjudication.

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 115JSection 14A

234C of the ct on failure to pay advance tax in respect of tax payable under Section 115JA/ 115JB of the Act and therefore, the aforesaid decision has no impact on the issue involved in this appeal. Similarly, in MAXOPP Investment Ltd., supra the Supreme Court has dealt with Section 14A of the Act and has not dealt with Section