SHRIRAM TRANSPORT FINANCE CO. LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, appeal of the assessee is partly allowed and the

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

234D of the Act on the excess amount refunded to the assessee while processing a return under Section 143(1) of the Act. Even though it is an interest levied on the amount refunded to the assessee, in fact, it is an interest for delayed payment of tax. In other words, the amount refunded to the assessee while processing return

DCIT, CHENNAI vs. SHRIRAM TRANSPORT FINANCE CO. LTD., CHENNAI

In the result, appeal of the assessee is partly allowed and the

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

234D of the Act on the excess amount refunded to the assessee while processing a return under Section 143(1) of the Act. Even though it is an interest levied on the amount refunded to the assessee, in fact, it is an interest for delayed payment of tax. In other words, the amount refunded to the assessee while processing return

DCIT, CHENNAI vs. EXTREME NETWORKS INDIA PVT. LTD., CHENNAI

Accordingly, we find no question of law much less any substantial question of law arises for consideration in these appeals. Accordingly, both the Tax Case (Appeals) stand dismissed

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A .No.434/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011

Transfer Pricing Adjustment is uncalled for and deserves to be deleted. 8. The AO erred in adding Employees' contribution to PF of Rs.5,74,941/- invoking section 2(24)(x) r.w.s 36(1 )(va) of the Act. 9. The AO I DRP failed to see that the said amount had been paid before the due date for furnishing the return

EXTREME NETWORKS INDIA PVT LTD.,CHENNAI vs. DCIT, CHENNAI

Accordingly, we find no question of law much less any substantial question of law arises for consideration in these appeals. Accordingly, both the Tax Case (Appeals) stand dismissed

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A .No.434/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011

Transfer Pricing Adjustment is uncalled for and deserves to be deleted. 8. The AO erred in adding Employees' contribution to PF of Rs.5,74,941/- invoking section 2(24)(x) r.w.s 36(1 )(va) of the Act. 9. The AO I DRP failed to see that the said amount had been paid before the due date for furnishing the return

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

234D and levy correct amount of interest. 21. In the result, the appeal of the assessee is partly allowed. 22. Now, coming to Revenue’s appeal I.T.A.No.2077/Mds/2016, the only issue is addition made by the Assessing Officer towards advance fee of 64,39,989/-. 23. During assessment proceedings, the Assessing Officer found that the assessee is following the cash

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

234D and levy correct amount of interest. 21. In the result, the appeal of the assessee is partly allowed. 22. Now, coming to Revenue’s appeal I.T.A.No.2077/Mds/2016, the only issue is addition made by the Assessing Officer towards advance fee of 64,39,989/-. 23. During assessment proceedings, the Assessing Officer found that the assessee is following the cash

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

234D and levy correct amount of interest. 21. In the result, the appeal of the assessee is partly allowed. 22. Now, coming to Revenue’s appeal I.T.A.No.2077/Mds/2016, the only issue is addition made by the Assessing Officer towards advance fee of 64,39,989/-. 23. During assessment proceedings, the Assessing Officer found that the assessee is following the cash

SMT. SUDHA EASHWAR,,CHENNAI vs. ITO, NCW - 14 (3),, CHENNAI

In the result, the appeal filed by the assessee in ITA

Bench: Shri George Mathan & Shri Ramit Kocharआयकर अपील सं./Ita No.2342/Chny/2019 "नधा"रण वष" /Assessment Year: 2014-15 V. Smt. Sudha Eashwar, The Income Tax Officer No.23A, P.T.Rajan Salai, Non-Corporate Ward-14(3) K.K.Nagar, Chennai Chennai-600 078. [Pan: Alxps 0601 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Ms.Sumathi Venkatraman, Jcit सुनवाई क" तार"ख/Date Of Hearing : 09.10.2019 घोषणा क" तार"ख /Date Of Pronouncement : 02.01.2020 आदेश / O R D E R Per Ramit Kochar:

234D of the Act. 10.That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other. The appellant prays that on the above grounds, the Hon. Income-tax Appellate tribunal may kindly delete the additions and pass such