M/S. BRITISH AGRO PRODUCTS (INDIA) PVT. LTD.,CHENNAI vs. PCIT-1, CHENNAI

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1146/Chny/2025

Transfer Pricing Officer, as the case may be,] shall include- (i) an order of assessment made by the Assistant Commissioner 41[or Deputy Commissioner] or the Income-tax Officer on the basis of the directions issued by the 42[Joint] Commissioner under section 144A

AADARSH SURANA, CHENNAI,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

144A of the Income-tax Act, 1961 may be invoked in suitable cases. Further, to prevent fishing and roving enquiries in these cases, it is desirable that these cases are invariably picked up for Review/Inspection by the administrative authorities. v. The above directive shall be applicable from the date of its issue and shall apply to the cases selected

DCIT, CHENNAI vs. V.A. TECH WABAG LIMITED, CHENNAI

Appeal is allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

transfer pricing adjustment, the TPO noted from the audit report in Form No.3CEB that there is a claim of revenue expenditure on account of usage of brand name amounting to Rs. 45 Lakhs and payment of Rs. 155 Lakhs for purchase of brand name and capitalize the same in the books of accounts claiming depreciation. The TPO noted the facts

VA TECH WABAG LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal is allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

transfer pricing adjustment, the TPO noted from the audit report in Form No.3CEB that there is a claim of revenue expenditure on account of usage of brand name amounting to Rs. 45 Lakhs and payment of Rs. 155 Lakhs for purchase of brand name and capitalize the same in the books of accounts claiming depreciation. The TPO noted the facts

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

144A of the Income Tax Act, no direction can be given by the JCIT / ACIT under any other provisions of the Act. The process of approval u/s.153D cannot Kailash Gahlot be said to be similar with v DCIT assessment and starts only ITA No.3431 / after the draft assessment Del / 2023 order is forwarded to the Para 25: Section 153D JCIT

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

144A of the Income Tax Act, no direction can be given by the JCIT / ACIT under any other provisions of the Act. The process of approval u/s.153D cannot Kailash Gahlot be said to be similar with v DCIT assessment and starts only ITA No.3431 / after the draft assessment Del / 2023 order is forwarded to the Para 25: Section 153D JCIT

M/S. 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

144A of the Income Tax Act, no direction can be given by the JCIT / ACIT under any other provisions of the Act. The process of approval u/s.153D cannot Kailash Gahlot be said to be similar with v DCIT assessment and starts only ITA No.3431 / after the draft assessment Del / 2023 order is forwarded to the Para 25: Section 153D JCIT

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

144A of the Income Tax Act, no direction can be given by the JCIT / ACIT under any other provisions of the Act. The process of approval u/s.153D cannot Kailash Gahlot be said to be similar with v DCIT assessment and starts only ITA No.3431 / after the draft assessment Del / 2023 order is forwarded to the Para 25: Section 153D JCIT

P. PALANISAMY,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

144A of the Income Tax Act, no direction can be given by the JCIT / ACIT under any other provisions of the Act. The process of approval u/s.153D cannot Kailash Gahlot be said to be similar with v DCIT assessment and starts only ITA No.3431 / after the draft assessment Del / 2023 order is forwarded to the Para 25: Section 153D JCIT

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

144A of the Income Tax Act, no direction can be given by the JCIT / ACIT under any other provisions of the Act. The process of approval u/s.153D cannot Kailash Gahlot be said to be similar with v DCIT assessment and starts only ITA No.3431 / after the draft assessment Del / 2023 order is forwarded to the Para 25: Section 153D JCIT

PALANISAMY RAGHUPATHY,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

144A of the Income Tax Act, no direction can be given by the JCIT / ACIT under any other provisions of the Act. The process of approval u/s.153D cannot Kailash Gahlot be said to be similar with v DCIT assessment and starts only ITA No.3431 / after the draft assessment Del / 2023 order is forwarded to the Para 25: Section 153D JCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P P ENTERPRISES, BENGALURU

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

144A of the Income Tax Act, no direction can be given by the JCIT / ACIT under any other provisions of the Act. The process of approval u/s.153D cannot Kailash Gahlot be said to be similar with v DCIT assessment and starts only ITA No.3431 / after the draft assessment Del / 2023 order is forwarded to the Para 25: Section 153D JCIT

L KARUPPUSAMY,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

144A of the Income Tax Act, no direction can be given by the JCIT / ACIT under any other provisions of the Act. The process of approval u/s.153D cannot Kailash Gahlot be said to be similar with v DCIT assessment and starts only ITA No.3431 / after the draft assessment Del / 2023 order is forwarded to the Para 25: Section 153D JCIT

P. PALANISAMY,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

144A of the Income Tax Act, no direction can be given by the JCIT / ACIT under any other provisions of the Act. The process of approval u/s.153D cannot Kailash Gahlot be said to be similar with v DCIT assessment and starts only ITA No.3431 / after the draft assessment Del / 2023 order is forwarded to the Para 25: Section 153D JCIT

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 िनधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 िनधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 िनधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 िनधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

144A of the Income Tax Act, no direction can be given by the JCIT / ACIT under any other provisions of the Act. The process of approval u/s.153D cannot be said to be similar with assessment and starts only after the draft assessment order is forwarded to the JCIT / ACIT Paras 8 & 9 (Pages 82 and 83 of CL Book

DCIT, CHENNAI vs. MADRAS STOCK EXCHANGE LTD., CHENNAI

In the result, the appeal filed by the revenue is treated as allowed for statistical purposes and the cross objection filed by the assessee is dismissed

Bench: Shri B.R. Baskaran & Shri S.S. Godaraआयकर अपील सं./Ita No.2546/Mds/2014 & C.O. No. 126/Mds/2014 "नधा"रण वष" /Assessment Year : 2010-11

144A of the Income- tax Act, 1961 (in short 'the Act'). The Ld. JCIT held that the entire listing fee of `2.49 Crores has to be assessed in the hands of the assessee on accrual basis, since the assessee is following mercantile system of account. Thus, the Ld JCIT concurred with the view taken by the Assessing Officer

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

144A of the Income\nTax Act, no direction can be\ngiven by the JCIT / ACIT\nunder any other provisions\nof the Act. The process of\napproval u/s.153D cannot\nbe said to be similar with\nassessment and starts only\nafter the draft assessment\norder is forwarded to the\nJCIT / ACIT\nParas 8 & 9 (Pages 82 and\n83 of CL Book

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P P ENTERPRISES, BENGALURU

In the result, appeal filed by the assessee and department are\nallowed or dismissed as per chart below

144A of the Income\nTax Act, no direction can be\ngiven by the JCIT / ACIT\nunder any other provisions\nof the Act. The process of\napproval u/s.153D cannot\nbe said to be similar with\nassessment and starts only\nafter the draft assessment\norder is forwarded to the\nJCIT / ACIT\nParas 8 & 9 (Pages 82 and\n83 of CL Book