HIMANSHU SHUKLA,RUDRAPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , BANGALORE

In the result, appeal of the assessee is dismissed

disallowance made on account of employee’s contribution to Provident Fund and Employee State Insurance in the facts and circumstances of the instant case. 4. We have heard rival submissions and perused the materials available on record. This issue is no longer res integra in view of the decision of the Hon’ble Supreme court in the case of Checkmate

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT (INTERNATIONAL TAXATION), CIRCLE -1, DEHRADUN

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

x. The factual matrix remaining same and in view of the remand report, the Panel finds no reason to differ with the above directions of the Panel for AY 2012-13. The objections of the assessee are rejected. However, the TPO is directed to restrict the adjustments to international transactions only.” 2.2 The same grounds were also taken

ACIT, CIRCLE- 2, INTERNATIONAL TAXATION, DEHRADUN vs. SOLAR TURBINES INTERNATIONAL CO., BENGALURU

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2014-15 Solar Turbines International Vs Dcit, Company (Singapore Branch Of Circle-2, Solar Turbines International International Taxation, Company, Usa), Dehradun. 14 Tractor Road, Singapore, C/O Delloitte Haskins & Sells Llp, Deloitte Centre Anchorage- Ii, Richmond Road, Bangalore. (Appellant) (Respondent) Pan No. Aajcs3585J Assessment Year: 2014-15

disallowed in the assessments for the year 1962-63 and onwards. 9. On the other hand, the Kolkata ITAT has delivered a judgment in the favour of revenue by relying on the Hon'ble Supreme Court's in the case of K. Srinivasan, 83 ITR 346 held that surcharge or "additional tax" would be included within the meaning of income