CLASSIC LINENS INTERNATIONAL PVT. LTD.,,CHENNAI vs. ACIT (OSD), COMPANY RANGE-I,, CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.3341/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 M/S. Classic Linens International Pvt. The Assistant Commissioner Of Ltd., Unit 13 & 14, Sdf, Ii Phase Vs. Income Tax, Osd, Company Range-I, Mepz, Tambaram, Chennai 600 045. Nungambakkam High Road, Chennai 600 034. [Pan: Aabcc3510F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Raghunathan & Shri S. Sankar Narayanan, Advocates ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 09.11.2021 घोषणा की तारीख /Date Of Pronouncement : 23.11.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 4, Chennai, Dated 30.09.2019 Relevant To The Assessment Year 2014-15. The Effective Ground Raised In The Appeal Of The Assessee Relates To Confirmation Of Disallowance Of Deduction Of ₹.52,61,428/- Claimed Under Section 10Aa Of The Income Tax Act, 1961 [“Act” In Short].

disallowed for impugned ay: 2011-12. However, it is matter of record that learned CIT(A) was pleased to allow benefit of deduction u/s 10AA to the assessee for immediately succeeding ay’s: 2012-13 and 2013-14 while adjudicating first appeal of the assessee. This is purely a legal issue which requires interpretation of law applied to as facts

ACIT, CHENNAI vs. M/S STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

Section 80-IA of the Act was not complied with. Merely because the power was ITA No.1020,1665 & 1386/Mds/10 utilised for captive consumption that cannot be a reason for disallowing

ACIT, CHENNAI vs. M/S STERLITE INDUSTRIES (INDIA) LTD., CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

Section 80-IA of the Act was not complied with. Merely because the power was ITA No.1020,1665 & 1386/Mds/10 utilised for captive consumption that cannot be a reason for disallowing

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

Section 80-IA of the Act was not complied with. Merely because the power was ITA No.1020,1665 & 1386/Mds/10 utilised for captive consumption that cannot be a reason for disallowing

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

Section 80-IA of the Act was not complied with. Merely because the power was ITA No.1020,1665 & 1386/Mds/10 utilised for captive consumption that cannot be a reason for disallowing

M/S. STERLITE INDUSTRIES (INDIA) LTD.,MADURAI vs. ADDITIONAL CIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

Section 80-IA of the Act was not complied with. Merely because the power was ITA No.1020,1665 & 1386/Mds/10 utilised for captive consumption that cannot be a reason for disallowing

M/S STERLITE INDUSTRIES (INDIA) LTD.,TUTICORIN vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

Section 80-IA of the Act was not complied with. Merely because the power was ITA No.1020,1665 & 1386/Mds/10 utilised for captive consumption that cannot be a reason for disallowing

ANGALAKSHMI SPINNING MILL,COIMBATORE vs. DCIT, NON CORPORATE CIRCLE-4, COIMBATORE

The Appeal is dismissed qua the issue of the extent of deduction under Section 80-IA of the Act

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2260/Chny/2025 िनधा#रण वष# /Assessment Year: 2018-19

disallowance warranted. The A.O however did not accept the submissions of the assessee and held that interest income which is to be taxed under the head income from other sources cannot be included in the gross total income against which deduction under section 80IA of the Act is to be claimed. Accordingly the AO restricted the deduction u/s.80IA and made

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

disallowance made u/s 80-IC of the Act, by holding as under:- “5.9 We have heard the rival submissions and perused the material placed on our record. The AO in the impugned order is noted to have observed that, the assessee operates an eligible manufacturing undertaking in Pantnagar and the profits of this eligible unit has been computed

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 80-IA(7) of the Act. The IA(7) of the Act. The AO in the assessment completed u/s 143(3)/153C of the Act disallowed

CLASSIC LINEN INTERNATIONAL PVT LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 1(2), CHENNAI

In the result, the appeal filed by assessee in iTA

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा$रण वष$ /Assessment Year: 2011-12

80-IB in relation to the profits and gains of the undertaking; and (iv) in computing the depreciation allowance under section 32, the written down value of any asset used for the purposes of the business of the undertaking shall be computed as if the assessee had claimed and been actually allowed the deduction in respect of depreciation for each

DOSHI ESTATES,CHENNAI vs. ACIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.3463/Chny/2016 "नधा"रण वष" /Assessment Year : 2013-14 & आयकर अपील सं./Ita No.966/Chny/2017 "नधा"रण वष" /Assessment Year : 2012-13 M/S Doshi Estates, The Assistant Commissioner Of 3H, Century Plaza, V. Income Tax, 560, Anna Salai, Teynampet, Non-Corporate Circle – 3, Chennai - 600 018. Chennai - 600 034. Pan : Aagfd 4592 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 80-IB(10) of the Act. The Assessing Officer disallowed the claim of the assessee under Section 80-IB(10) of the Act that

DOSHI ESTATES,,CHENNAI vs. ACIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.3463/Chny/2016 "नधा"रण वष" /Assessment Year : 2013-14 & आयकर अपील सं./Ita No.966/Chny/2017 "नधा"रण वष" /Assessment Year : 2012-13 M/S Doshi Estates, The Assistant Commissioner Of 3H, Century Plaza, V. Income Tax, 560, Anna Salai, Teynampet, Non-Corporate Circle – 3, Chennai - 600 018. Chennai - 600 034. Pan : Aagfd 4592 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 80-IB(10) of the Act. The Assessing Officer disallowed the claim of the assessee under Section 80-IB(10) of the Act that

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

ARUNA ALLOY STEELS PRIVATES LIMITED,MADURAI vs. ACIT,CORP. CIRCLE-1, MADURAI, MADURAIQ

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

80-IE; (ii) …. no such deduction shall be allowed to him unless he furnishes a return of his income for such assessment year on or before the due date specified under sub-section (1) of section 139.] Section 80IA(7) in the Income Tax Act, 1961: (7) [The deduction] [ Substituted by Act 20 of 2002, Section 33, for " Where