SREE KANYAKA MUTUALLY AIDED CO-OP THRIFT CREDIT AND MARKETG. SOCIETY LIMITED,HINDUPUR vs. INCOME TAX OFFICER, WARD 1, HINDUPUR

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia

24)(viia) has been inserted and the definition of income, inter-alia, has also been defined as “the profit and gains of any business of Banking (including providing credit facilities) carried on by a co-operative society with its members”. This amendment makes it abundantly clear that if a co-operative society (and not a cooperative bank) undertakes any banking

MADHUSUDHAN JAJU,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

In the result, the C.O. of the Revenue is allowed for statistical\npurposes

68,697/-) contending that no evidence in support of these\nexpenses were produced by the assessee. As there was difference in\nthe value of sale consideration shown by the assessee and the value as\nper SDV, at the request of the assessee, the Ld. AO referred the issue\nto the Learned Departmental Valuation Officer (“Ld. DVO\") for\nvaluation

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

24,940/- towards levy of interest U/s. 234A of the Act. 28. At the outset, the Ld. AR submitted that the due date of filing of the income tax return for the AY 2003-04 was extended up to 30.11.2003 as per section 119 of the Act and the assessee had filed the return of income within such

BIOLOGICAL E LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

68,75,09,065/- by making an addition of Rs. 4,66,80,700/- by disallowing Page 2 of 19 the excess deduction under section 35 (1) (2AB) of the Act and a sum of Rs. 1,69,108/- by making disallowance under section 14A of the Act read with Rule 8D of the Rules. 5. Aggrieved

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

68,345 Ciment Francais SA Software Lincense fees paid 48,89,635 CTG SpA Consultancy service fee paid 4,47,17,617 CTG SpA Consultancy service fee paid 5,28,26,169 (CWIP) Itlacementi Fabbriche IT services 2,35,51,829 Riunite Cemento SpA Zuari Cement Limited, Kadapa Itlacementi Fabbriche Reimbursement of expenses paid 6,95,167 Riunite Cemento

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KADAPA

Accordingly, this issue is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

68,345 Ciment Francais SA Software Lincense fees paid 48,89,635 CTG SpA Consultancy service fee paid 4,47,17,617 CTG SpA Consultancy service fee paid 5,28,26,169 (CWIP) Itlacementi Fabbriche IT services 2,35,51,829 Riunite Cemento SpA Zuari Cement Limited, Kadapa Itlacementi Fabbriche Reimbursement of expenses paid 6,95,167 Riunite Cemento

ZUARI CEMENT LIMITED ,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

68,345 Ciment Francais SA Software Lincense fees paid 48,89,635 CTG SpA Consultancy service fee paid 4,47,17,617 CTG SpA Consultancy service fee paid 5,28,26,169 (CWIP) Itlacementi Fabbriche IT services 2,35,51,829 Riunite Cemento SpA Zuari Cement Limited, Kadapa Itlacementi Fabbriche Reimbursement of expenses paid 6,95,167 Riunite Cemento

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

68,345 Ciment Francais SA Software Lincense fees paid 48,89,635 CTG SpA Consultancy service fee paid 4,47,17,617 CTG SpA Consultancy service fee paid 5,28,26,169 (CWIP) Itlacementi Fabbriche IT services 2,35,51,829 Riunite Cemento SpA Zuari Cement Limited, Kadapa Itlacementi Fabbriche Reimbursement of expenses paid 6,95,167 Riunite Cemento