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 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 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 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

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

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

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, 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

M.P. SANTHOSH KUMAR, ITO, CHENNAI vs. GREENPEACE ENVIRONMENT TRUST, CHENNAI

In the result, appeal filed by the Revenue stands dismissed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 406/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2011-12 Income Tax Officer, Greenpeace Environment Trust, Exemptions, Ward-1, Vs. New No.49, Old No.23, Chennai. Ellaiamman Colony, Gopalapuram, Chennai-600 086. [Pan:Aaatg-3538-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. Kumar Chandan, Jcit. प्रत्यथी की ओर से/Respondent By : Shri. Y.Sridhar, F.C.A. सुनवाई की तारीख/Date Of Hearing : 19.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 25.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am :

5. Before the ld. CIT(A), the assessee submitted the following: I. Application Of Section 13(3) To Charitable Trusts: The AO in his assessment order u/s.143(3) dated 31.03.2014 has invoked section 13(3)(cc) and section 13(3)(e) to disallow air travel expenses of Rs.91,37,031/- and per diem and subsistence of Rs.1

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

Section 80-IA(8) of the Act. According to us, the sale price cannot further be segregated by imputing price attributable to marketing and R&D efforts for the simple reason that there is no such provision contained in law. We agree with the Ld. AR that, the method of computation to be adopted by the assessee, in line with

CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD.,CHENNAI vs. PCIT-4,, CHENNAI

disallowance of deduction u/s. 80G of Act.\nHowever, the same was subsequently dropped by the Learned DCIT.\n3. Pursuant to the aforesaid Assessment Order, the Id.PCIT invoked\nthe provisions u/s. 263 of the Act and issued show cause notice\ndated 27.09.2024 (refer Page no. 356 of Factual Paperbook) and\nsought to set aside the Assessment order regarding the issue

SRIMATHI LAXMI CHARITIES,CHENNAI vs. ACIT(E), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 587/Chny/2022 िनधा"रण वष" / Assessment Year: 2018-19 Srimathi Laxmi Charities, Assistant Commissioner Of 5Th Main Road, V. Income Tax (Exemption), Dr. Subbarayan Nagar, Chennai. Kodambakkam, Chennai – 600 024. [Pan: Aants-4007-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 03.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.08.2023

5. The NFAC failed to appreciate that the findings in para 5.2 of the impugned order were wrong, incorrect, invalid, unjustified, erroneous and not sustainable both on facts and in law. 6. The NFAC failed to appreciate that there was no proper opportunity given before passing of the impugned order as well as before passing the DRP's order

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No.1402/Chny/2024\nनिर्धारण वर्ष/Assessment Year: 2019-20\nM/s. Ashok Leyland Ltd.,\nNo.1, Sardar Patel Road,\nGuindy, Chennai-600 032.\n[PAN: AAAСА 4651 L]\n(अपीलार्थी/Appellant)\nv.\nThe DCIT,\nNCC-8(1),\nLTU-II,\nChennai.\n(प्रत्यर्थी/Respondent)\nआयकर अपील सं./ITA No.1663/Chny/2024\nनिर्धारण वर्ष/Assessment Year: 2019-20\nThe DCIT,\nNCC-8,\nChennai.\n(अपीलार्थी/Appellant)\nv.\nM/s. Ashok Leyl

Section 80-IA(8)\nof the Act. According to us, the sale price cannot further be segregated\nby imputing price attributable to marketing and R&D efforts for the\nsimple reason that there is no such provision contained in law. We agree\nwith the Ld. AR that, the method of computation to be adopted by the\nassessee, in line with

M/S. SOURCE HOV INDIA PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-6(2), CHENNAI

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.2454/Chny/2024 (िनधा:रणवष: / Assessment Year: 2018-19) M/S. Source Hov India Private Limited Dcit बनाम/ New No.59,61 & 63 Corporate Circle-6(2) Dowlath Towers, 8Th To 12Th Floor, Chennai. Vs. Taylors Road, Kilpauk,Chennai-600 010. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcv-3563-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri R. Vijayaraghavan (Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Ms.T.M. Suganthamala (Addl.Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10-12-2024 घोषणा की तारीख /Date Of Pronouncement : 10-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

disallowed the same in statement of total income. However, the assessee claimed deduction thereof u/s 80G at 100% for contribution made to Prime Minister’s National Relief Fund. 3.2 The assessee submitted that there was no such prohibition under the act to claim impugned deduction. It was specifically provided that such contribution would be considered as part of CSR expenditure

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

80G / 80GGB, disallowance u/s 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 3. Aggrieved by the ab Aggrieved by the above order(s) of the AO, the assessee preferred ove order

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

80G / 80GGB, disallowance u/s 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 3. Aggrieved by the ab Aggrieved by the above order(s) of the AO, the assessee preferred ove order

SHRIRAM FINANCE LIMITED,CHENNAI vs. PCIT, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1640/Chny/2024 िनधा9रण वष9 /Assessment Year: 2018-19 Shriram Finance Ltd., The Principal Commissioner Of (Formerly Known As Shriram Vs. Income Tax-3, Transport Finance Company Ltd.,) Chennai. Sri Towers, Plot No.14A, South Phase, Industrial Estate, Guindy,Chennai-600 032. [Pan: Aaacs 7018R]

disallow the claim of deduction u/s. 80G of the Act. :- 3 -: 4. The Ld. Authorized Representative (A.R) of the assessee challenged the assumption of jurisdiction u/s. 263 of the Act as the issue has already been examined by the assessing officer during assessment and the Honorable Tribunals have consistently held that 80G deduction on such donations are allowed