T.RAJENDRAN,CHENNAI vs. ACIT NON CORPORATE CIRCLE 20, CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 2032/Chny/2019 िनधा"रण वष" / Assessment Year: 2012-13

section 40A(3) makes it clear that no disallowance under subsection (3) to section 40A should be made

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

In the result, all the three appeals filed by the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri S. R. Raghunathaआयकर अपीलसं/.Ita Nos.:3315, 3316 & 3321/Chny/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2018-19

section 80IA(3)(ii) based on the facts proved through the additional evidence. The AO did not agree with the legal contentions of the assesseethat no disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

In the result, all the three appeals filed by the Revenue are\nOrder pronounced in the court on 05th June, 2025 at Chennai

section 801A(3)(ii) based on the facts proved through the\nadditional evidence. The AO did not agree with the legal contentions of the\nassesseethat no disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

In the result, all the three appeals filed by the Revenue are\nOrder pronounced in the court on 05th June, 2025 at Chennai

section 801A(3)(ii) based on the facts proved through the\nadditional evidence. The AO did not agree with the legal contentions of the\nassesseethat no disallowance

DCIT, OOTY vs. N.PURUSHOTHAMAN, COIMBATORE

In the result appeal of the assessee is party allowed

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.76/Chny/2017 & C.O. No.34/Chny/2017 [In Ita No.76/Chny/2017] ("नधा"रणवष" / Assessment Year: 2011-12)

disallowed expenses by invoking provisions of section 40A(3) as well as provisions of section 37 of the Act amounting

N.PURUSHOTHAMAN,COIMBATORE vs. DCIT, COIMBATORE

In the result appeal of the assessee is party allowed

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.76/Chny/2017 & C.O. No.34/Chny/2017 [In Ita No.76/Chny/2017] ("नधा"रणवष" / Assessment Year: 2011-12)

disallowed expenses by invoking provisions of section 40A(3) as well as provisions of section 37 of the Act amounting

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD.,, CHENNAI

In the result, all the five appeals of the Revenue are dismissed

section 40A(3) of the Act has occurred. It was therefore urged that\nno disallowance u/s.40A(3) of the Act is warranted

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD.,, CHENNAI

In the result, all the five appeals of the Revenue are dismissed

section 40A(3) of the Act has occurred. It was therefore urged that\nno disallowance u/s.40A(3) of the Act is warranted

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD.,, CHENNAI

In the result, all the five appeals of the Revenue are dismissed

section 40A(3) of the Act has occurred. It was therefore urged that\nno disallowance u/s.40A(3) of the Act is warranted

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD, CHENNAI

In the result, all the five appeals of the Revenue are dismissed

section 40A(3) of the Act has occurred. It was therefore urged that\nno disallowance u/s.40A(3) of the Act is warranted

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD.,, CHENNAI

In the result, all the five appeals of the Revenue are dismissed

section 40A(3) of the Act has occurred. It was therefore urged that\nno disallowance u/s.40A(3) of the Act is warranted

GOLD AK,TENKASI vs. ITO 3(3), CHENNAI

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

Bench: Shri Mahavir Singhand Shri Jagadish

section 40A (3)warranting disallowance of entire amount. The AO is directed to disallow cash payment made during the year

GOLD AK,TENKASI vs. ITO 3(3), CHENNAI

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

Bench: Shri Mahavir Singhand Shri Jagadish

section 40A (3)warranting disallowance of entire amount. The AO is directed to disallow cash payment made during the year

GOLD AK,TENKASI vs. ITO 3(3), CHENNAI

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

Bench: Shri Mahavir Singhand Shri Jagadish

section 40A (3)warranting disallowance of entire amount. The AO is directed to disallow cash payment made during the year

GOLD AK,TENKASI vs. ITO 3(3), CHENNAI

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

Bench: Shri Mahavir Singhand Shri Jagadish

section 40A (3)warranting disallowance of entire amount. The AO is directed to disallow cash payment made during the year

GOLD AK,TENKASI vs. ITO 3(3), CHENNAI

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

Bench: Shri Mahavir Singhand Shri Jagadish

section 40A (3)warranting disallowance of entire amount. The AO is directed to disallow cash payment made during the year

GOLD AK,TENKASI vs. ITO 3(3), CHENNAI

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

Bench: Shri Mahavir Singhand Shri Jagadish

section 40A (3)warranting disallowance of entire amount. The AO is directed to disallow cash payment made during the year

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

disallowance while completing the assessment under section 143(3) r.w.s. 147 for AY 2009-10 on 31/12/2016 and under

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

disallowance while completing the assessment under section 143(3) r.w.s. 147 for AY 2009-10 on 31/12/2016 and under