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4,599 results for “disallowance”+ Deductionclear

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Key Topics

Disallowance71 Section 14A67 Deduction61 Addition to Income60 Section 143(3)47 Section 4044 Section 10B37 Section 80I30 Section 115J27 Section 195

CONFERENCE CALL SERVICES INDIA PRIVATE LTD.,BANGALORE vs. ACIT CORPORATE CIRCLE 1(3), CHENNAI

In the result, the assessee’s appeal is partly allowed

ITA 2655/CHNY/2018[2007-08]Status: DisposedITAT Chennai17 Oct 2019AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri Pradhan Dass, ACAFor Respondent: Dr.S. Pandian, JCIT

Section 143(3)Section 40Section 40A

deduction of TDS, such amounts cannot be disallowed U/s.40(a)(i). With regard to domestic payments only, non-deduction of TDS can be disallowed

BHARAT ENGINEERING CONSTRUCTION CO. PVT. LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 1(2), CHENNAI

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

Showing 1–20 of 4,599 · Page 1 of 230

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ITA 905/CHNY/2018[2011-12]Status: DisposedITAT Chennai07 Feb 2024AY 2011-12

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकर अपील सं./Ita No.: 905/Chny/2018 िनधा"रण वष" / Assessment Year: 2011-12 M/S. Bharat Engineering The Assistant Commissioner Of Construction Co. Pvt. Ltd., V. Income Tax, No. 1A, Jhaver Plaza,6Th Floor, Corporate Circle -1(2), Nungambakkam High Road, No. 121, Nungambakkam High Chennai – 600 034. Road, Nungambakkam, [Pan: Aaccb-8705-G] Chennai – 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 07.02.2024 आदेश /O R D E R

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. P. Sajit Kumar, JCIT

Section 80Section 8O

disallowed deduction claimed u/s. 80-IA(4) of the Act on the basis of disallowance of deduction for assessment year

DCIT, CENTRAL CIRCLE-2(1), CHENNAI vs. M/S CAVINCARE PVT LTD., CHENNAI

The appeals stand allowed for statistical purposes

ITA 767/CHNY/2023[2011-12]Status: DisposedITAT Chennai24 Feb 2025AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.765/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2. आयकरअपील सं. / Ita No.766/Chny/2023 (िनधा)रण वष) / Assessment Year: 2010-11) & 3. आयकरअपील सं. / Ita No.767/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) & 4. आयकरअपील सं. / Ita No.768/Chny/2023 (िनधा)रण वष) / Assessment Year: 2012-13) Dcit M/S Cavinkare Private Limited बनाम/ 12, Cavin Ville, Cenotaph Road Central Circle-2(1) Vs. Teynampet, Chennai-600 018. Chennai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaacb-3754-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri A. Sasikumar (Cit) - Ld. Dr ""थ"कीओरसे/Respondent By : Shri T. Banusekar (Advocate) – Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 15-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 24-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri A. Sasikumar (CIT) - Ld. DRFor Respondent: Shri T. Banusekar (Advocate) – Ld.AR

Section 133ASection 143(3)Section 35Section 36(1)(ii)Section 40aSection 80Section 80I

disallowance of excess claim of deduction u/s.80IC, Disallowance u/s.40a(ia) for non deduction of TDS, addition towards inflation of purchases

DCIT, CENTRAL CIRCLE-2(1), CHENNAI vs. M/S CAVINCARE PVT LTD., CHENNAI

The appeals stand allowed for statistical purposes

ITA 765/CHNY/2023[2009-10]Status: DisposedITAT Chennai24 Feb 2025AY 2009-10

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.765/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2. आयकरअपील सं. / Ita No.766/Chny/2023 (िनधा)रण वष) / Assessment Year: 2010-11) & 3. आयकरअपील सं. / Ita No.767/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) & 4. आयकरअपील सं. / Ita No.768/Chny/2023 (िनधा)रण वष) / Assessment Year: 2012-13) Dcit M/S Cavinkare Private Limited बनाम/ 12, Cavin Ville, Cenotaph Road Central Circle-2(1) Vs. Teynampet, Chennai-600 018. Chennai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaacb-3754-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri A. Sasikumar (Cit) - Ld. Dr ""थ"कीओरसे/Respondent By : Shri T. Banusekar (Advocate) – Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 15-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 24-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri A. Sasikumar (CIT) - Ld. DRFor Respondent: Shri T. Banusekar (Advocate) – Ld.AR

Section 133ASection 143(3)Section 35Section 36(1)(ii)Section 40aSection 80Section 80I

disallowance of excess claim of deduction u/s.80IC, Disallowance u/s.40a(ia) for non deduction of TDS, addition towards inflation of purchases

DCIT, CENTRAL CIRCLE-2(1), CHENNAI vs. M/S CAVINCARE PVT LTD., CHENNAI

The appeals stand allowed for statistical purposes

ITA 768/CHNY/2023[2012-13]Status: DisposedITAT Chennai24 Feb 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.765/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2. आयकरअपील सं. / Ita No.766/Chny/2023 (िनधा)रण वष) / Assessment Year: 2010-11) & 3. आयकरअपील सं. / Ita No.767/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) & 4. आयकरअपील सं. / Ita No.768/Chny/2023 (िनधा)रण वष) / Assessment Year: 2012-13) Dcit M/S Cavinkare Private Limited बनाम/ 12, Cavin Ville, Cenotaph Road Central Circle-2(1) Vs. Teynampet, Chennai-600 018. Chennai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaacb-3754-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri A. Sasikumar (Cit) - Ld. Dr ""थ"कीओरसे/Respondent By : Shri T. Banusekar (Advocate) – Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 15-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 24-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri A. Sasikumar (CIT) - Ld. DRFor Respondent: Shri T. Banusekar (Advocate) – Ld.AR

Section 133ASection 143(3)Section 35Section 36(1)(ii)Section 40aSection 80Section 80I

disallowance of excess claim of deduction u/s.80IC, Disallowance u/s.40a(ia) for non deduction of TDS, addition towards inflation of purchases

DCIT, CENTRAL CIRCLE-2(1), CHENNAI vs. M/S CAVINCARE PVT LTD., CHENNAI

The appeals stand allowed for statistical purposes

ITA 766/CHNY/2023[2010-11]Status: DisposedITAT Chennai24 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.765/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2. आयकरअपील सं. / Ita No.766/Chny/2023 (िनधा)रण वष) / Assessment Year: 2010-11) & 3. आयकरअपील सं. / Ita No.767/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) & 4. आयकरअपील सं. / Ita No.768/Chny/2023 (िनधा)रण वष) / Assessment Year: 2012-13) Dcit M/S Cavinkare Private Limited बनाम/ 12, Cavin Ville, Cenotaph Road Central Circle-2(1) Vs. Teynampet, Chennai-600 018. Chennai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaacb-3754-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri A. Sasikumar (Cit) - Ld. Dr ""थ"कीओरसे/Respondent By : Shri T. Banusekar (Advocate) – Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 15-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 24-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri A. Sasikumar (CIT) - Ld. DRFor Respondent: Shri T. Banusekar (Advocate) – Ld.AR

Section 133ASection 143(3)Section 35Section 36(1)(ii)Section 40aSection 80Section 80I

disallowance of excess claim of deduction u/s.80IC, Disallowance u/s.40a(ia) for non deduction of TDS, addition towards inflation of purchases

SUJATHA PUGAZENDHI,CHENNAI vs. ADIT CPC, BANGALORE

In the result, appeal filed by the assessee is partly allowed

ITA 113/CHNY/2023[2018-19]Status: DisposedITAT Chennai06 Apr 2023AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 113/Chny/2023 िनधा"रण वष" / Assessment Year: 2018-19 Sujatha Pugazendhi, Assistant Commissioner Of No. 275D (Old 249), J.J. Road, V. Income Tax, Kasthuri Estate, Teynampet, Non-Corporate Ward 3(3), Chennai – 600 018. No. 121, Mahatma Gandhi [Pan: Bidps-3602-L] Road, Chennai 600 034.. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. A. Mahesh, FCAFor Respondent: Shri. P. Sajit Kumar, JCIT

Section 143Section 143(1)Section 143(1)(a)Section 234ASection 36Section 80ASection 80J

disallowance towards deduction claimed u/s. 80JJAA of the Act for Rs. 4,26,197/- and disallowance of employees contribution to PF & ESI u/s.36

YCH LOGISTICS INDIA PRIVATE LIMITED,KANCHIPURAM, TAMILNADU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE -3(2), CHENNAI, CHENNAI

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

ITA 1330/CHNY/2023[2012-13]Status: DisposedITAT Chennai19 Mar 2025AY 2012-13

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1330/Chny/2023 िनधा"रणवष" / Assessment Year: 2012-13 Ych Logistics India Private Ltd., Assistant Commissioner Of Plot D V 1, Hi-Tech Sez Phase Ii, V. Income Tax, Sirumangadu Village, Sriperumbudur Corporate Circle -3(2), Taluk, Tamil Nadu 602 105. Chennai. [Pan: Aaacy-2873-L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Ajit Kumar Jain, CA by VirtualFor Respondent: Shri. A. Sasikumar, CIT

Section 10ASection 250Section 92C(3)Section 92D

Disallowance of deduction u/s.10AA- Ground No. 4 8. The next issue raised by the assessee is disallowance of deduction u/s.10AA

M/S. TRIVITRON HEALTHCARE PVT. LTD.,CHENNAI vs. PCIT, , CHENNAI-3

In the result, the appeal filed by the assessee is partly\nallowed

ITA 1745/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 Dec 2024AY 2018-19

Section 115JSection 143(3)Section 263Section 35

disallow the deduction u/s.35(2AB) of\nthe Act of Rs.1,21,28,068/- subject to production of Form 3CL\nby the assessee

HANDY WATERBASE INDIA PRIVATE LIMITED,CHENNAI vs. DCIT COMPANY CIRCLE 2(2), CHENNAI

In the result, appeals filed by the assessee for assessment year

ITA 672/CHNY/2018[2010-11]Status: DisposedITAT Chennai21 Apr 2021AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 422/Chny/2020, 672 & 1228/Chny/2018 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12

For Appellant: Shri T. Banusekar, CA &For Respondent: Shri Suresh Periasamy, JCIT

Section 10BSection 2

deduction u/s.10B of the Act and hence disallowed deduction claimed towards profit of ineligible undertaking amounting to Rs.2,07,40,554/- and added

HANDY WATERBASE INDIA PRIVATE LIMITED,CHENNAI vs. ACIT CORPORATE CIRCLE 2 (2), CHENNAI

In the result, appeals filed by the assessee for assessment year

ITA 1228/CHNY/2018[2011-12]Status: DisposedITAT Chennai21 Apr 2021AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 422/Chny/2020, 672 & 1228/Chny/2018 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12

For Appellant: Shri T. Banusekar, CA &For Respondent: Shri Suresh Periasamy, JCIT

Section 10BSection 2

deduction u/s.10B of the Act and hence disallowed deduction claimed towards profit of ineligible undertaking amounting to Rs.2,07,40,554/- and added

HANDY WATERBASE INDIA PRIVATE LIMITED,CHENNAI vs. DCIT COMPANY CIRCLE 2(2), CHENNAI

In the result, appeals filed by the assessee for assessment year

ITA 422/CHNY/2020[2009-10]Status: DisposedITAT Chennai21 Apr 2021AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 422/Chny/2020, 672 & 1228/Chny/2018 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12

For Appellant: Shri T. Banusekar, CA &For Respondent: Shri Suresh Periasamy, JCIT

Section 10BSection 2

deduction u/s.10B of the Act and hence disallowed deduction claimed towards profit of ineligible undertaking amounting to Rs.2,07,40,554/- and added

M/S. ASHOK LEYLAND LTD.,CHENNAI vs. DCIT, NCC-8(1), LTU-II,, CHENNAI

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

ITA 2377/CHNY/2024[2017-18]Status: DisposedITAT Chennai12 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Mr.Nathala Ravi Babu, CIT

Section 14ASection 35

disallowance of deduction claimed u/s Ground No.4 is regarding the disallowance of deduction claimed u/s Ground No.4 is regarding the disallowance

DCIT, LTU(APPEAL)-1, CHENNAI vs. TURBO ENERGY PVT. LTD., CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 3044/CHNY/2019[2016-17]Status: DisposedITAT Chennai02 Dec 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT

Section 2(29)(BA)Section 35Section 40Section 80I

disallowance of deduction claimed u/s. 80IC of the Act, disallowance of weighted deduction claimed u/s. 35(2AB) of the Act, excess

DCIT, LTU(APPEAL)-1, CHENNAI vs. TURBO ENERGY PVT. LTD., CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 3043/CHNY/2019[2015-16]Status: DisposedITAT Chennai02 Dec 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT

Section 2(29)(BA)Section 35Section 40Section 80I

disallowance of deduction claimed u/s. 80IC of the Act, disallowance of weighted deduction claimed u/s. 35(2AB) of the Act, excess

TURBO ENERGY PVT. LTD.,CHENNAI vs. DCIT, LTU(APPEAL)-1, CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 2901/CHNY/2019[2015-16]Status: DisposedITAT Chennai02 Dec 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT

Section 2(29)(BA)Section 35Section 40Section 80I

disallowance of deduction claimed u/s. 80IC of the Act, disallowance of weighted deduction claimed u/s. 35(2AB) of the Act, excess

TURBO ENERGY PVT. LTD.,CHENNAI vs. DCIT, LTU(APPEAL)-1, CHENNAI

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 2902/CHNY/2019[2016-17]Status: DisposedITAT Chennai02 Dec 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT

Section 2(29)(BA)Section 35Section 40Section 80I

disallowance of deduction claimed u/s. 80IC of the Act, disallowance of weighted deduction claimed u/s. 35(2AB) of the Act, excess

ACIT (OSD) CORPORATE RANGE 1, CHENNAI vs. DONG WOO SURFACE TECH INDIA PVT. LTD., CHENNAI

In the result, appeals filed by the assessee for

ITA 1920/CHNY/2019[2015-16]Status: DisposedITAT Chennai22 Oct 2021AY 2015-16

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

Section 147Section 148Section 37Section 40

disallowance made by the assessee in earlier years for non-deduction of tax deducted at source and subsequent deduction claimed

ACIT (OSD) CORPORATE RANGE 1, CHENNAI vs. DONG WOO SURFACE TECH INDIA PVT. LTD., CHENNAI

In the result, appeals filed by the assessee for

ITA 1560/CHNY/2019[2014-15]Status: DisposedITAT Chennai22 Oct 2021AY 2014-15

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

Section 147Section 148Section 37Section 40

disallowance made by the assessee in earlier years for non-deduction of tax deducted at source and subsequent deduction claimed

DONGWOO SURFACETECH INDIA LTD.,CHENNAI vs. DCIT,CENTRAL CIRCLE-2(2), CHENNAI

In the result, appeals filed by the assessee for

ITA 940/CHNY/2020[2013-14]Status: DisposedITAT Chennai22 Oct 2021AY 2013-14

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

Section 147Section 148Section 37Section 40

disallowance made by the assessee in earlier years for non-deduction of tax deducted at source and subsequent deduction claimed