M/S. SUPER AUTO FORGE PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-3(1), CHENNAI

Appeal of the assessee is allowed

Bench: Shri George George K & Ms Padmavathy S, Am

disallowed under section 37(1) towards CSR whether can be claimed as a deduction under section 80G is a M/s Super Auto Forge Pvt. Ltd. debatable issue though the issue is reasonably settled at Tribunal level. The Hon'ble Supreme Court in the case of Malabar Industries Co. Ltd. [(2000) 243 ITR 83 (SC)] has laid down the ratio that

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

80G of the Act without adducing any reasons or providing an opportunity to the Appellant. 10.1 At the outset, the ld.counsel for the assessee stated that the AO while computing income has disallowed the claim of deduction claimed by assessee u/s.80G of the Act amounting to Rs.20.60 lakhs. The ld.counsel stated that the AO has not discussed this issue

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

80G of the Act without adducing any reasons or providing an opportunity to the Appellant. 10.1 At the outset, the ld.counsel for the assessee stated that the AO while computing income has disallowed the claim of deduction claimed by assessee u/s.80G of the Act amounting to Rs.20.60 lakhs. The ld.counsel stated that the AO has not discussed this issue

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

80G of the Act without adducing any reasons or providing an opportunity to the Appellant. 10.1 At the outset, the ld.counsel for the assessee stated that the AO while computing income has disallowed the claim of deduction claimed by assessee u/s.80G of the Act amounting to Rs.20.60 lakhs. The ld.counsel stated that the AO has not discussed this issue

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

80G of the Act without adducing any reasons or providing an opportunity to the Appellant. 10.1 At the outset, the ld.counsel for the assessee stated that the AO while computing income has disallowed the claim of deduction claimed by assessee u/s.80G of the Act amounting to Rs.20.60 lakhs. The ld.counsel stated that the AO has not discussed this issue

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

80G of the Act without adducing any reasons or providing an opportunity to the Appellant. 10.1 At the outset, the ld.counsel for the assessee stated that the AO while computing income has disallowed the claim of deduction claimed by assessee u/s.80G of the Act amounting to Rs.20.60 lakhs. The ld.counsel stated that the AO has not discussed this issue

ACIT, CIRCLE LTU-1,, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

5) Depreciation on know-how fees 24,652/- 6) Brand value depreciation 83,057/- 7) Disallowance of export commission u/s. 40(a)(і) 1,40,83,245/- 8) Disallowance of excess depreciation: Printer, UPS, Scanner 3,66,828/- & Router 10,32,028/- Software 6,20,000/- 9) Excess deduction u/s.35(2AB) 10) Disallowance of Principal amount

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE LTU-1, , CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

5) Depreciation on know-how fees 24,652/- 6) Brand value depreciation 83,057/- 7) Disallowance of export commission u/s. 40(a)(і) 1,40,83,245/- 8) Disallowance of excess depreciation: Printer, UPS, Scanner 3,66,828/- & Router 10,32,028/- Software 6,20,000/- 9) Excess deduction u/s.35(2AB) 10) Disallowance of Principal amount

ACIT, LTU CIRCLE 1 CHENNAI, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

5) Depreciation on know-how fees 24,652/- 6) Brand value depreciation 83,057/- 7) Disallowance of export commission u/s. 40(a)(і) 1,40,83,245/- 8) Disallowance of excess depreciation: Printer, UPS, Scanner 3,66,828/- & Router 10,32,028/- Software 6,20,000/- 9) Excess deduction u/s.35(2AB) 10) Disallowance of Principal amount

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

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

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section 37 of the Act. since

M/S. ANAND TRANSPORT,CHENNAI vs. DCIT, CHENNAI

In the result, the Revenue’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

5 I.T.A. Nos.2293 & 2294/Mds/16 I.T.A. Nos.2298 & 2299/Mds/16 I.T.A. No.1269/Mds/13 7. Dr. Milind Madhukar Bhusari, the Ld. Departmental Representative, submitted that the assessee advanced a sum of `20 Crores to M/s MGM Logistics and Shipping Pvt. Ltd., therefore, the Assessing Officer found that the borrowed funds were diverted for non-business purpose. Accordingly, he disallowed `1.36 Crores. On further appeal

M/S. ANAND TRANSPORT,CHENNAI vs. DCIT, CHENNAI

In the result, the Revenue’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

5 I.T.A. Nos.2293 & 2294/Mds/16 I.T.A. Nos.2298 & 2299/Mds/16 I.T.A. No.1269/Mds/13 7. Dr. Milind Madhukar Bhusari, the Ld. Departmental Representative, submitted that the assessee advanced a sum of `20 Crores to M/s MGM Logistics and Shipping Pvt. Ltd., therefore, the Assessing Officer found that the borrowed funds were diverted for non-business purpose. Accordingly, he disallowed `1.36 Crores. On further appeal

ACIT, CHENNAI vs. M/S. ANAND TRANSPORT, CHENNAI

In the result, the Revenue’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

5 I.T.A. Nos.2293 & 2294/Mds/16 I.T.A. Nos.2298 & 2299/Mds/16 I.T.A. No.1269/Mds/13 7. Dr. Milind Madhukar Bhusari, the Ld. Departmental Representative, submitted that the assessee advanced a sum of `20 Crores to M/s MGM Logistics and Shipping Pvt. Ltd., therefore, the Assessing Officer found that the borrowed funds were diverted for non-business purpose. Accordingly, he disallowed `1.36 Crores. On further appeal