PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

COMMISSIONER OF INCOME TAX vs. SRI DEVI GRANITES

Bench: The Hon'Ble Mr. Justice Ravi Malimath

block assessment order is not justified just because a notice under section 142(1) was issued prior to the search and the proceeding so initiated remained to be concluded, when the assessee has neither filed a return of income in response to notice under section 4 142(1) so issued nor has paid any taxes by way of advance

COMMISSIONER OF INCOME TAX vs. SRI DEVI GRANITES

Bench: The Hon'Ble Mr. Justice Ravi Malimath

block assessment order is not justified just because a notice under section 142(1) was issued prior to the search and the proceeding so initiated remained to be concluded, when the assessee has neither filed a return of income in response to notice under section 4 142(1) so issued nor has paid any taxes by way of advance

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

blocks, i.e. the assessment year or financial year, the Assessee would be entitled to the benefit of Section 80JJ-AA I.T.A. NO.141 OF 2020 c/w I.T.A. NO.151 OF 2020 57 in the next assessment year and so on so forthwith for a period of three years. The Income-tax Appellate Tribunal, having held to that effect, in our considered opinion

J SOMASHEKAR vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav Writ Petition No.6217/2019 (T-It) Between: J. Somashekar S/O Sri C. Jayaraj Aged About 46 Years Residing At No.2223, 39Th 'F' Cross 4Th 'T' Block, Jayanagar Bengaluru - 560 041.

BLOCK NEW DELHI - 110 001 THROUGH THE SECRETARY. 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4(1), INCOME TAX DEPARTMENT UNITY BUILDING ANNEXE MISSION ROAD BENGALURU - 560 027. 3. M/S. INNOVATIVE STUDIOS PRIVATE LIMITED NO.135, OUTER RING ROAD VARTHUR HOBLI, MARATHALLI BENGALURU - 560 037 2 REPRESENTED BY ITS DIRECTOR MR. SARAVANA PRASAD. ALSO AT: INNOVATIVE FILM CITY PLOT NO.24

FIREFLY CREATIVE STUDIO PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

TDS WARD-3(1), 4TH FLOOR, HMT BHAVAN, BELLARY ROAD, BENGALURU – 560 032. 4 . DEPUTY COMMISSIONER OF THE INCOME TAX CIRCLE 14(1), 6TH FLOOR, C BLOCK, IT TOWERS HYDERABAD – 500 004. 5 . ROCKLINE ENTERTAINMENTS PRIVATE LIMITED NO.96, DR. RAJ KUMAR ROAD RAJAJI NAGAR, BANGALORE – 560 096 REPRESENTED BY ITS MANAGING DIRECTOR ALSO AT MALL NO.8 KATHA NO.320, JALAHALLI CROSS

THE COMMISSIONER OF INCOME TAX vs. M/S. HM EXPORTS

The appeal stands dismissed

Bench: B.MANOHAR,VINEET SARAN

block period and subjected it to tax @ 60% plus surcharge of 2%, along with interest. Challenging the said order, the assessee filed an appeal before the Commissioner of Income Tax, which was dismissed by order dated 15.03.2007. Aggrieved by the said order of the Appellate Commissioner, the assessee filed a further appeal before the ITAT, which has been allowed

THE COMMISSIONER OF INCOME TAX vs. SRI PETER KENNEDY

The appeals are dismissed

Bench: B.VEERAPPA,N.KUMAR

BLOCK ASSESSMENT 5 YEAR 2006-07, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA No.682/BANG/2008, DATED 07.11.2008 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER (TDS

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA vs. SHRI G GIRISH

In the result, Civil Petition stands allowed

Bench: S.SUJATHA,JAYANT PATEL

Block Jayanagar Bangalore-560011 ….Respondent ( Vide order dated 23.09.2015 – Service of Notice held Sufficient) This Petition is filed under Section 21(5) of the Chartered Accountants Act 1949, praying to pass necessary order in accordance with Section 21(6) of the said Act. This Petition having been heard and reserved for Orders on 14th January 2016, coming on for pronouncement