ACIT, CHENNAI vs. GREEN HOUSE PROMOTERS P. LTD., CHENNAI

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 40A(3) of the Act. 20. The Assessing Officer further disallowed Rs.12,390/- invoking Section 40A(3) of the Act on the brokerage

ACIT, CHENNAI vs. GREEN HOUSE PROMOTERS PRIVATE LTD., CHENNAI

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 40A(3) of the Act. 20. The Assessing Officer further disallowed Rs.12,390/- invoking Section 40A(3) of the Act on the brokerage

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

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

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

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

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 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) 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 Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 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 The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

Section 40A(3),entire payments made by cash by the assessee-company M/s, VVD & Sons (P) Ltd. to the above concerns during the financial year : 2011-12 relevant to the Assessment Year: 2012-13 amounting to Rs.l,61,15,268/- are disallowed

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

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 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) 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 Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 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 The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

Section 40A(3),entire payments made by cash by the assessee-company M/s, VVD & Sons (P) Ltd. to the above concerns during the financial year : 2011-12 relevant to the Assessment Year: 2012-13 amounting to Rs.l,61,15,268/- are disallowed

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

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 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) 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 Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 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 The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

Section 40A(3),entire payments made by cash by the assessee-company M/s, VVD & Sons (P) Ltd. to the above concerns during the financial year : 2011-12 relevant to the Assessment Year: 2012-13 amounting to Rs.l,61,15,268/- are disallowed