M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

Bench: Shri Aby T. Varkey & Shri Jagadish

disallowance, by observing as under:- “The submissions of the appellant have been perused. The appellant has not been able to counter the findings of the Ld. AO that the critical component of the engine cooling system viz. radiator, intercoolers and oil coolers are manufactured only at Chennai unit and not in the other two units at ITA Nos.1946-1950/Chny/2025

M/S.ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

Bench: Shri Aby T. Varkey & Shri Jagadish

disallowance, by observing as under:- “The submissions of the appellant have been perused. The appellant has not been able to counter the findings of the Ld. AO that the critical component of the engine cooling system viz. radiator, intercoolers and oil coolers are manufactured only at Chennai unit and not in the other two units at ITA Nos.1946-1950/Chny/2025

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

Bench: Shri Aby T. Varkey & Shri Jagadish

disallowance, by observing as under:- “The submissions of the appellant have been perused. The appellant has not been able to counter the findings of the Ld. AO that the critical component of the engine cooling system viz. radiator, intercoolers and oil coolers are manufactured only at Chennai unit and not in the other two units at ITA Nos.1946-1950/Chny/2025

SUNDARAM HOME FINANCE LIMITED,CHENNAI vs. PCIT - 3, CHENNAI

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

disallowed in this order is only to the\nextent of Rs.65,14,656/- which has not been considered by the Assessing\nOfficer in his order as per the provisions of Section 36(1)(vii) of the\nIncome-tax Act, 1961.\nAggrieved, assessee came in appeal before the Tribunal.\n4.\nBefore us, the Id.counsel for the assessee argued and drawn\nour