GEENA GARMENTS,TIRUPPUR vs. ACIT, CIRCLE-1, TIRUPPUR, TIRUPPUR

In the result, the appeal of the assessee is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

disallowance on weighted deduction under section 35(2AB) of the Act, accordingly, the Assessing Officer determined the income of the assessee at ₹.36,61,77,500/- vide order dated 04.07.2019 passed under section 143(3) of the Act. 6. Aggrieved by the said order of the Assessing Officer, the assessee challenged the same before

GATES WEARS,TIRUPPUR vs. DCIT CIRCLE 1, TIRUPPUR

In the result, ITA Nos. 3326/Chny/2019, 326/Chny/2024 &\n768/Chny/2022 are dismissed; ITA No

disallowance on weighted deduction under\nsection 35(2AB) of the Act, accordingly, the Assessing Officer determined\nthe income of the assessee at ₹.36,61,77,500/- vide order dated\n04.07.2019 passed under section 143(3) of the Act.\n6.\nAggrieved by the said order of the Assessing Officer, the assessee\nchallenged the same before

SAN TEX INC.,TIRUPUR vs. ACIT CIRCLE 1, TIRUPUR

disallowance on weighted deduction under\nsection 35(2AB) of the Act, accordingly, the Assessing Officer determined\nthe income of the assessee at ₹.36,61,77,500/- vide order dated\n04.07.2019 passed under section 143(3) of the Act.\n6.\nAggrieved by the said order of the Assessing Officer, the assessee\nchallenged the same before

DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-1, TIRUPPUR vs. EASTMAN EXPORTS GLOBAL CLOTHING P LTD, TIRUPPUR,TAMILNADU

In the result, the appeal of the assessee is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

disallowance on weighted deduction under section 35(2AB) of the Act, accordingly, the Assessing Officer determined the income of the assessee at ₹.36,61,77,500/- vide order dated 04.07.2019 passed under section 143(3) of the Act. 6. Aggrieved by the said order of the Assessing Officer, the assessee challenged the same before

ACIT, CIRCLE-1, , TIRUPUR vs. EASTMAN EXPORTS GLOBAL CLOTHING (P) LTD., TIRUPUR

In the result, the appeal of the assessee is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

disallowance on weighted deduction under section 35(2AB) of the Act, accordingly, the Assessing Officer determined the income of the assessee at ₹.36,61,77,500/- vide order dated 04.07.2019 passed under section 143(3) of the Act. 6. Aggrieved by the said order of the Assessing Officer, the assessee challenged the same before

MECCA IQBAL AHMED,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

ISRAR AHMED,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

MECCA IQBAL AHMED,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

ASHFAQUE AHMED MECCA,CHENNAI vs. ACIT, CENTRAL CIRCLE 1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

ISRAR AHMED,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

MECCA IQBAL AHMED,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

ASHFAQUE AHMED MECCA,CHENNAI vs. ACIT, CENTRAL CIRCLE 1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

ISRAR AHMED,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

MECCA RAFEEEQUE AHMED,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1),, CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

MECCA RAFEEQUE AHMED,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

MECCA RAFEEQUE AHMED,CHENNAI vs. ACIT, CORPORATE CIRCLE-1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

ASHFAQUE AHMED MECCA,CHENNAI vs. ACIT, CENTRAL CIRCLE 1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed

MECCA RAFEEQUE AHMED,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

section 2(24)(iv), 17(2)(iv) and 28(iv) of the Act. 9. The First Appellate Authority in the impugned order erred in ITA Nos.3085 to 3100/CHNY/2024 confirming the addition made by the assessing officer towards credit card payments u/s 2(24)(iv) of the Act. As mentioned earlier, the company had already disallowed