M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

747.\nThe Appellant prays the learned AO be directed to delete the levy of interest\nunder section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

747.\nThe Appellant prays the learned AO be directed to delete the levy of interest\nunder section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

747.\nThe Appellant prays the learned AO be directed to delete the levy of interest\nunder Section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

747.\nThe Appellant prays the learned AO be directed to delete the levy of interest\nunder section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

747.\nThe Appellant prays the learned AO be directed to delete the levy of interest\nunder Section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

747.\nThe Appellant prays the learned AO be directed to delete the levy of interest\nunder Section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

747.\nPage 3 of 10\nITA Nos.1519, 1520, 1521, 1522, 1523, 1524, 1525, 1526 & 1527/CHNY/2025\nAYs: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 & 2021-22)\nM/s. Redington Distribution Pte Limited.\nThe Appellant prays the learned AO be directed to delete the levy of interest\nunder section

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

747.\nPage 3 of 10\nITA Nos.1519, 1520, 1521, 1522, 1523, 1524, 1525, 1526 & 1527/CHNY/2025\nAYs: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 & 2021-22)\nM/s. Redington Distribution Pte Limited.\nThe Appellant prays the learned AO be directed to delete the levy of interest\nunder section

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

747.\nThe Appellant prays the learned AO be directed to delete the levy of interest\nunder Section 220(2) of the Act\n\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide

TMILNAD MERCANTILE BANK LIMITED,TUTICORIN vs. ACIT, CIRCLE-1, , TIRUNELVELI

In the result, appeal filed by the assessee stands allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.788/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 V. M/S. Tamilnad Mercantile Bank Ltd., The Acit, 57 V E Road, Circle-1, Tuticorin Central Bus Stand, Tirunelveli. S.O. Thoothukudi, Tuticorin-628 002. [Pan: Aaact 5558 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

u/s 147 of the Act, was dismissed by the Ld.CIT(A). According to Ld AR, the impugned action of the Ld.CIT(A) can’t be countenanced per-se for the reason that though the re-opening of assessment has been resorted to by the AO after four (4) years from the end of the Assessment Year, still the AO hasn

C.R.ANAND EDUCATIONAL TRUST,MADURAI vs. ITO, EXEMPTION, MADURAI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri C.M. Garg, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.2802/Chny/2019 (धििाारण वर्ा / Assessment Year : 2009-10) C.R. Anand Educational Trust, V Ito, Exemption, Madurai. No. 34, Ganeshapuram, S K. Pudur, Madurai – 625 007. Pan No. : Aabtc1675J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri S. Sankaralingam, Cit (Rtd) & Shri B. Gopalakrishnan, Advocate Ar िाजस्व की ओर से /Revenue By : Shri G. Johnson, Addl. Cit Dr सुिवाई की तािीख / Date Of Hearing : 15/02/2022 घोषणा की तािीख/Date Of Pronouncement : 22/02/2022 आदेश / O R D E R Per Arun Khodpia, Am:

147 of the Act, the assessee was not in a possession of registration u/s. 12AA of the Act. Accordingly, the AO has disallowed the exemption u/s. 11 & 12 of the IT Act and treated the assessee as an AOP and applied the rates applicable and assessed the income of Rs. 1,43,48,060/- and raised the payment of Rs.70

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD, CHENNAI

In the result, all the five appeals of the Revenue are dismissed

747\n8,00,00,000\n37,85,19,547\n2017-18\n2,59,00,000\n14,73,62,400\n17,32,62,400\nTotal\n21,32,05,510\n20,92,79,984\n31,66,07,147\n24,33,17,110\n98,24,09,751\n5. Considering the facts and circumstances of the case, we deem it\nappropriate to adjudicate upon

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD.,, CHENNAI

In the result, all the five appeals of the Revenue are dismissed

747\n8,00,00,000\n37,85,19,547\n2017-18\n2,59,00,000\n14,73,62,400\n17,32,62,400\nTotal\n21,32,05,510\n20,92,79,984\n31,66,07,147\n24,33,17,110\n98,24,09,751\n5. Considering the facts and circumstances of the case, we deem it\nappropriate to adjudicate upon

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD.,, CHENNAI

In the result, all the five appeals of the Revenue are dismissed

747\n8,00,00,000\n37,85,19,547\n2017-18\n2,59,00,000\n14,73,62,400\n17,32,62,400\nTotal\n21,32,05,510\n20,92,79,984\n31,66,07,147\n24,33,17,110\n98,24,09,751\n5. Considering the facts and circumstances of the case, we deem it\nappropriate to adjudicate upon

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD.,, CHENNAI

In the result, all the five appeals of the Revenue are dismissed

747\n8,00,00,000 37,85,19,547\n2017-18\n2,59,00,000 | 14,73,62,400\n17,32,62,400\nTotal 21,32,05,510 20,92,79,984 31,66,07,147 24,33,17,110 98,24,09,751\n5. Considering the facts and circumstances of the case, we deem it\nappropriate to adjudicate upon

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, MADURAI vs. TRANSWORLD GARNET INDIA PVT LTD.,, CHENNAI

In the result, all the five appeals of the Revenue are dismissed

747 | 16,18,61,715 | 30,21,72,409\n| 2016-17 | - | - | - | 8,00,00,000 | 37,85,19,547\n| 2017-18 | - | 2,59,00,000 | 14,73,62,400 | - | 17,32,62,400\n| Total | 21,32,05,510 | 20,92,79,984 | 31,66,07,147 | 24,33,17,110 | 98,24,09,751\n5. Considering