SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

House property. Therefore, claim of appellant that just because AO happened to not make disallowance during previous year, same disallowance can't be made for current year does not sound reasonable. Therefore, I am of considered view that AO has correctly made disallowance of interest Rs.14,94,644/- which has no nexus with earning ITA Nos.1535 & 1801/Chny/2024

ITO CORPORATE WARD 1(3), CHENNAI vs. C.S.HOUSING PROPERTY DEVELOPMENT PVT. LTD., CHENNAI

Accordingly, the order of the learned Commissioner of Income Tax (Appeals) is confirmed and the appeal of the Revenue in I.T.A No.2427/Chny/2018 is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunatha

Housing Property Corporate Ward – 1(3), Vs. Development Private Limited., Room No.612, New No.4, Old No.33, Wanaparthy Road, 6th Floor, Krishna Street, T. Nagar 121, Mahatma Gandhi Road, Chennai – 600 017. Nungambakkam, Chennai – 600 034. PAN :AADCC 8013 B (()थ*/Respondent) (अपीलाथ"/Appellant) अपीलाथ* की ओर से/ Appellant by : Mr. AR.V. Sreenivasan, Addl. CIT ()थ* की ओर से /Respondent

DCIT, CC - 1 (2),, CHENNAI vs. M/S. CHOLAMANDALAM MS RISK SERVICES LTD.,, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.262/Chny/2020 िनधा"रण वष"/Assessment Year: 2015-16 The Deputy Commissioner Of Vs. M/S. Cholamandalam Ms Risk Services Ltd., No. 02, 2Nd Floor, Income Tax, Corporate Circle 1(2), Chennai 600 034. Dare House, N S C Bose Road, Parrys, Chennai 600 001. [Pan:Aabcc6610Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By : Shri P. Murali Mohana Rao, Fca सुनवाई की तारीख/ Date Of Hearing : 12.07.2022 घोषणा की तारीख /Date Of Pronouncement : 16.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 4 (I/C), Chennai, Dated 26.11.2019 Relevant To The Assessment Year 2015-16. 2. The Assessee Company Is Engaged In The Business Of Providing Risk Assessment Services & Filed Its Return Of Income For The Assessment Year 2015-16 On 25.09.2015 Admitting A Total Income Of ₹.2,39,21,070/-. After Following Due Procedure & Considering The 2

House, N S C Bose Road, Parrys, Chennai 600 001. [PAN:AABCC6610Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri M. Rajan, CIT ""थ" की ओर से/Respondent by : Shri P. Murali Mohana Rao, FCA सुनवाई की तारीख/ Date of hearing : 12.07.2022 घोषणा की तारीख /Date of Pronouncement : 16.09.2022 आदेश

ACIT, CHENNAI vs. S & P FOUNDATIONS PVT LTD., CHENNAI

In the result, Cross-objection of the assessee No

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No. 1883/Mds/2014 & C.O.No.93/Mds/2014 (In Ita No.1883/Mds/2014) ("नधा"रण वष" / Assessment Year : 2005-2006)

House, 2nd floor, Income Tax, Vs Central Circle –IV(2), No.3, Cenotaph Road, Chennai. Teynampet, Chennai 600 018. [PAN: AAICS 0224K] (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross Objector) अपीलाथ" क" ओर से / Appellant by : Shri. G.T. Venkateswara Rao, CIT ""यथ" क" ओर से / Respondent by : Shri. G. Baskar, Advocate सुनवाई क" तार"ख/Date of hearing : 19.03.2015 घोषणा क" तार"ख /Date

ACCEL LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed for 38

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

House, Company Circle 1(1) 75, Nelson Manickam Road, Chennai. Aminjikarai, Chennai 600 029. [PAN AAACA 3042P ] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by : Shri. S.T. Prabhu, Director Department by : Shri. A.V. Sreekanth, IRS, JCIT. सुनवाई क" तार"ख/Date of Hearing : 07-03-2016 घोषणा क" तार"ख /Date of Pronouncement

ACCEL LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed for 38

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

House, Company Circle 1(1) 75, Nelson Manickam Road, Chennai. Aminjikarai, Chennai 600 029. [PAN AAACA 3042P ] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by : Shri. S.T. Prabhu, Director Department by : Shri. A.V. Sreekanth, IRS, JCIT. सुनवाई क" तार"ख/Date of Hearing : 07-03-2016 घोषणा क" तार"ख /Date of Pronouncement

DCIT, CHENNAI vs. ACCEL LIMITED, CHENNAI

In the result, the appeal of the assessee is allowed for 38

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

House, Company Circle 1(1) 75, Nelson Manickam Road, Chennai. Aminjikarai, Chennai 600 029. [PAN AAACA 3042P ] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by : Shri. S.T. Prabhu, Director Department by : Shri. A.V. Sreekanth, IRS, JCIT. सुनवाई क" तार"ख/Date of Hearing : 07-03-2016 घोषणा क" तार"ख /Date of Pronouncement

AMBATTUR CLOTHING LIMITED,CHENNAI vs. DCIT COMPANY CIRCLE 1(1), CHENNAI

In the result the appeal of the assessee is allowed

House: Li & Fung India Pvt Ltd)\nwherein it is apparent that pricing of the product has been directly negotiated and\nfixed by Assessee with its third party customer without the involvement of its AE.\nThus, the contention of the Assessee that the international transaction is undertaken\non the basis of back to back invoicing is explicitly clear and factually found