DCIT, VILLUPURAM vs. D.SANTHA, KALLAKURICHI

In the result, the assessee’s appeal in ITA No

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

202. [PAN: ACGPS 4584H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ%क&ओरसे/Appellant by : Shri. T. Vasudevan, Advocate )*यथ%क&ओरसे/Respondent by : Shri. Nataraja, JCIT सुनवाईक&तार"ख/Date of Hearing : 03.07.2017 घोषणाक&तार"ख/Date of Pronouncement : 27.09.2017 :-2-: ITA Nos. 1593, 1828 & 1829& 1803/Mds/2016 आदेश/ O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: The assessee filed

D.SHANTHA,VILLUPURAM vs. ITO, VILLUPURAM

In the result, the assessee’s appeal in ITA No

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

202. [PAN: ACGPS 4584H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ%क&ओरसे/Appellant by : Shri. T. Vasudevan, Advocate )*यथ%क&ओरसे/Respondent by : Shri. Nataraja, JCIT सुनवाईक&तार"ख/Date of Hearing : 03.07.2017 घोषणाक&तार"ख/Date of Pronouncement : 27.09.2017 :-2-: ITA Nos. 1593, 1828 & 1829& 1803/Mds/2016 आदेश/ O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: The assessee filed

M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, all the appeals of the assessee are partly allowed

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

u/s 131 of the Act, in our view, the same cannot be used against the , in our view, the same cannot be used against the , in our view, the same cannot be used against the assessee. As rightly pointed out by ointed out by Ld. AR, in our view, the assessee is R, in our view, the assessee is being

M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, all the appeals of the assessee are partly allowed

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

u/s 131 of the Act, in our view, the same cannot be used against the , in our view, the same cannot be used against the , in our view, the same cannot be used against the assessee. As rightly pointed out by ointed out by Ld. AR, in our view, the assessee is R, in our view, the assessee is being

M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, all the appeals of the assessee are partly allowed

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

u/s 131 of the Act, in our view, the same cannot be used against the , in our view, the same cannot be used against the , in our view, the same cannot be used against the assessee. As rightly pointed out by ointed out by Ld. AR, in our view, the assessee is R, in our view, the assessee is being

ACIT, CHENNAI vs. JOHNSON LIFTS PVT. LTD., CHENNAI

In the result the appeal is partly allowed

Bench: Shri Aby T. Varkey, Jm & Shri Amitabh Shuklaआयकर अपील सं./Ita No.47/Chny/2024 & Ita No.48/Chny/2024 निर्धारण वर्ा /Assessment Year: 2016-17 & 2017-18

202 ITR 393, that in Mercantile system profit arises/ accurse on the date of transaction i.e, the receipt of income refers to the first occasion when the recipient gets the money under his own control. ITA No.47/Chny/2024 & ITA No.48/Chny/2024 :- 3 -: 5. The CIT(A) erred in deleting the disallowance u/s 40(a)(i) in respect of overseas commission paid without

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola Beverages

VODAFONE CELLULAR LIMITED,COIMBATORE vs. ACIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola Beverages

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola Beverages

VODAFONE SOUTH LIMITED,CHENNAI vs. ITO TDS, CHENNAI

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola Beverages

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola Beverages

VODAFONE SOUTH LIMITED,CHENNAI vs. ITO TDS, CHENNAI

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola Beverages

VODAFONE MOBILE SERVICES LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola Beverages

VODAFONE MOBILE SERVICES LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola Beverages

P.P. ENTERPRISES,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

penalty ought to be levied. From the language of the object "that instead of allowing people to find illegal ways of converting their black money into black again", it is evident that the government is intended to impose the same for future transactions. Especially the use of word "again" in the object would clearly indicate it is for future transactions

SELLAMUTHU KABILAN,BENGALURU vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

penalty ought to be levied. From the language of the object "that instead of allowing people to find illegal ways of converting their black money into black again", it is evident that the government is intended to impose the same for future transactions. Especially the use of word "again" in the object would clearly indicate it is for future transactions

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

penalty ought to be levied. From the language of the object "that instead of allowing people to find illegal ways of converting their black money into black again", it is evident that the government is intended to impose the same for future transactions. Especially the use of word "again" in the object would clearly indicate it is for future transactions

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

penalty ought to be levied. From the language of the object "that instead of allowing people to find illegal ways of converting their black money into black again", it is evident that the government is intended to impose the same for future transactions. Especially the use of word "again" in the object would clearly indicate it is for future transactions