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

section 144C of the Income-tax Act, 1961 (“Act”) is not in accordance with the law, contrary to the facts and circumstances of the present case and is in violation of principle of equity and natural justice. Validity of the Assessment Proceedings 2. The AO erred in passing the assessment order in the name of a non-existent company

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

section 144C of the Income-tax Act, 1961 (“Act”) is not in accordance with the law, contrary to the facts and circumstances of the present case and is in violation of principle of equity and natural justice. Validity of the Assessment Proceedings 2. The AO erred in passing the assessment order in the name of a non-existent company

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

section 144C of the Income-tax Act, 1961 (“Act”) is not in accordance with the law, contrary to the facts and circumstances of the present case and is in violation of principle of equity and natural justice. Validity of the Assessment Proceedings 2. The AO erred in passing the assessment order in the name of a non-existent company

M/S. EID PARRY INDIA LTD.,CHENNAI vs. DCIT, LTU-1,, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 144C r.w.s. 92CA of the Act by making disallowance of ₹.7,35,900/-. 8. Aggrieved by the assessment order

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. E I D PARRY INDIA LIMITED, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 144C r.w.s. 92CA of the Act by making disallowance of ₹.7,35,900/-. 8. Aggrieved by the assessment order

YCH LOGISTICS (INDIA) PRIVATE LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

disallowance of deduction u/s.10AA of the Act. 3. Now before us, the ld.AR for the assessee stated that the assessee has filed additional grounds on the issue of jurisdiction of AO in framing the final assessment order u/s.143(3) r.w.s. 92CA(3) r.w.s. 144C(5) of the Act, dated 12.01.2016 and according to assessee, the assessment order is contrary

KELLER GROUND ENGINEERING INDIA PRIVATE LTD,CHENNAI vs. ACIT, CORPORATE CIRCLE 4(2), CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

section 144C of the Act is invalid in law and should be struck down as much. 2. The draft assessment order, which is in essence the final assessment order, given that the notice of demand had also been issued and penalty has also been initiated, is a patent violation of the provisions of the Act and therefore, the assessment deserved

ASSISSTANT COMMISSIONER OF INCOME CORPORATE CIRCLE 1-1, CHENNAI vs. FL SMIDTH PRIVATE LIMITED, KANCHIPURAM

144C", "Section 43(1)", "Section 43(6)", "Section 14A", "Rule 8D", "Section 32(1)(ii)", "Section 92CA(3)", "Section 92C(3)" ], "issues": "1. Whether depreciation on goodwill arising from amalgamation is allowable.\n2. Whether transfer pricing adjustments made by the AO/TPO are justified.\n3. Whether disallowance

M/S. SAINT GOBAIN GLASS INDIA PRIVATE LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

section 144C(5) r.w.s 144C(8) of the Act. 2. The assessee has raised in its appeal several elaborate grounds, however the cruxes of the issues are as follows:- 2 i) The learned DRP as well as the learned Assessing Officer has erred in disallowing

EATON POWER QUALITY PRIVATE LIMITED,PONDICHERRY vs. DCIT, PONDICHERRY

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1010/Chny/2017 िनधा"रण वष" / Assessment Year: 2012-13 Eaton Power Quality Private The Deputy Commissioner Of Limited, V. Income Tax, No.2, Evr Street Sedarapet, Pondicherry Circle, Puducherry 605 111, Pondicherry. Puducherry (Ut). [Pan: Aacc-6943-R] आयकर अपील सं./It(Tp)A No.: 35/Chny/2021 िनधा"रण वष" / Assessment Year: 2016-17 Eaton Power Quality Private The Assessing Officer, Limited, V. National E-Assessment Centre, No.2, Evr Street Sedarapet, Delhi. Puducherry 605 111, Puducherry (Ut). [Pan: Aacc-6943-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vishal Kalra, Advocate : Shri. S. Maruthu Pandian, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 01.05.2023 घोषणा क" तारीख/Date Of Pronouncement : 03.05.2023 आदेश /O R D E R

144C(13) and 1448 of the Act is contrary to law, facts and circumstances of the case and thus, liable to be quashed. 3. That on the facts and circumstances of the case and in law, the order dated November 1, 2019 passed by the TPO under section 92CA(3) of the Act is barred by limitation

DCIT, CHENNAI vs. REDINGTON (INDIA) LTD., CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

Section 143(3) r.w.s. 92CA and 144C(1) of the Act on 23.03.2015 along with disallowance under Section 14A of the Act of `5,95,44,737/-. Against

REDINGTON (INDIA) LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

Section 143(3) r.w.s. 92CA and 144C(1) of the Act on 23.03.2015 along with disallowance under Section 14A of the Act of `5,95,44,737/-. Against

DCIT, CHENNAI vs. PARRYWARE ROCA PVT. LTD., CHENNAI

In the result, I.T.A. Nos

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.586/Mds/2014 & आयकर अपील सं./Ita No.610/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

Section 144C of the Income-tax Act, 1961 (in short 'the Act'). 14. Now coming to Revenue’s appeal in I.T.A. No.1169/Mds/2014, the only issue arises for consideration is with regard to disallowance

ROCA BATHROOM PRODUCTS PRIVATE LIMITED,CHENNAI vs. JCIT, CHENNAI

In the result, I.T.A. Nos

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.586/Mds/2014 & आयकर अपील सं./Ita No.610/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

Section 144C of the Income-tax Act, 1961 (in short 'the Act'). 14. Now coming to Revenue’s appeal in I.T.A. No.1169/Mds/2014, the only issue arises for consideration is with regard to disallowance

PANASONIC CORPORATION,HARYANA vs. DCIT, CHENNAI

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

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Section 144C(1) of the Act. According to the Ld. representative, the reimbursement of salary cannot be considered to be income in the hands of the assessee. Therefore, there is no question of any addition or disallowance

SL LUMAX LIMITED,KANCHIPURAM vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

In the result, the appeal filed by assessee in ITA No

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy*नधा,रण वष, /Assessment Year: 2013-14 M/S.Sl Lumax Ltd., V. The Principal Commissioner G-14, 15 & 25, Sipcot Industrial Of Income Tax, Room No.602, Park, Irrungattukottai, Vi Floor, Aayakar Bhawan, Sriperumbudur-602 117. New Block, Mahatama Gandhi Kancheepuram District. Road, Nungambakkam, Chennai-600034. [Pan: Aaacl 1857 B] (अपीलाथ//Appellant) (01यथ//Respondent) : Mr. Vikram Vijayaraghavan, अपीलाथ/ क2 ओर से/ Appellant By Adv. : Mr. A.Sundararajan, Cit 01यथ/ क2 ओर से /Respondent By : 28.11.2019 सुनवाई क2 तार"ख/Date Of Hearing : 10.02.2020 घोषणा क2 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

Section 144C(3) of the 1961 Act by the AO , vide assessment order dated 27.02.2017 assessing the income of the assessee at Rs. 76.04 Crs. The learned PCIT after examining records was of the view that provision for warranty claimed by assessee to the tune of Rs. 1,40,45,352/- for financial year 2012-13 in its Profit

VODAFONE MOBILE SERVICES LIMITED,NEW DELHI vs. DCIT, COIMBATORE

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

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.587/Chny/2017 िनधा:रण वष: /Assessment Year: 2010-11

144C of the Act. Each of the ground is referred to separately, which may kindly be considered independent of each other. 1. Ground No. 1 Assessment order is bad in law and hence, void-ab- initio. 1.1 On the facts and circumstances of the case and in law, the learned CIT(A) has failed to adjudicate the following ground taken

EAST WIND FOOTWEAR COMPANY LIMITED - INDIA BRANCH ,THIRUVANNAMALAI vs. DCIT INTERNATIONAL TAXATION 1(1) & 1(2) , CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No.1655/Chny/2017 िनधा"रण वष"/Assessment Year:2014-15 M/S. East Wind Footwear Company The Deputy Commissioner Of Vs. Limited – India Branch, Plot No. 3, Income Tax, D&E, Sipcot Industrial Park, Mathur, International Taxation 1(1) & 1(2), Mangal Village, Cheyyar T.K., Chennai. Thiruvannamalai, Tamil Nadu 631 701. [Pan: Aacce5043N] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ashik Shah, C.A. ""थ" की ओर से/Respondent By : Shri S. Ramakrishnan, Cit सुनवाई की तारीख/ Date Of Hearing : 29.01.2020 घोषणा की तारीख /Date Of Pronouncement : 31.01.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Passed Under Section 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [“Act” In Short] Dated 28.04.2017 Relevant To The Assessment Year 2014-15. The Effective Grounds Raised In The Appeal Of The Assessee Are That The Assessing Officer & The Drp Have Erred In Law In Not Allowing The Deduction Under Section 10Aa Of The Act & Computation Of Tax Payable & Levy Of Interest Under Section 234D Of The Act.

section 143(3) r.w.s. 144C(1) of the Act by disallowing the claim of exemption under section 10AA of the Act while