PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in setting aside disallowance made under Section 40[a][ia] for non deduction of TDS

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in setting aside disallowance made under Section 40[a][ia] for non deduction of TDS

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in setting aside disallowance made under Section 40[a][ia] for non deduction of TDS

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in setting aside disallowance made under Section 40[a][ia] for non deduction of TDS

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in setting aside disallowance made under Section 40[a][ia] for non deduction of TDS

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

14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in setting aside disallowance made under Section 40[a][ia] for non deduction of TDS

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in setting aside disallowance made under Section 40[a][ia] for non deduction of TDS

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

14A read with Rule 8D of the Act? 3. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in setting aside disallowance made under Section 40[a][ia] for non deduction of TDS

GMR INFRASTRUCTURE LIMITED vs. THE DY. COMMISSIONER OF INCOME-TAX

In the result, we do not find any merit in the appeal

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

3 was justified in confirming the decision of commissioner of Income-tax (Appeals) order and thereby upholding the disallowance of Rs.4,94,32,158/- under section 14A of the Act?" 2. Facts leading to filing of this appeal briefly stated are that the appellant is a Company incorporated under the Companies Act, 1956 and is engaged in promotion of infrastructure

M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,S VISHWAJITH SHETTY

3) r/w 153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

3) r/w 153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals

M/S DELHI INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER

Bench: S.SUJATHA,S VISHWAJITH SHETTY

3) r/w 153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

3) r/w 153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

3) r/w 153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals

M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,S VISHWAJITH SHETTY

3) r/w 153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals

THE COMMISSIONER OF INCOME-TAX, vs. M/S CORPORATION BANK

In the result, the third substantial question of law is also answered

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

3 (ii) Whether on the facts and in the circumstances of the case, the Tribunal erred in deleting the expenditure relating to earning of exempted income ignoring the provisions of Section 14A(1) of the Income Tax Act read with Rule 8D? (iii) Whether on the facts and in the circumstances of the case, the Tribunal erred in holding that

PR COMMISSIONER OF vs. M/S WIPRO LIMITED

In the result, the appeal is disposed of in terms

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

3. The tribunal by an order dated 04.01.2017 inter alia by placing reliance on its order passed in the earlier Assessment Year with regard to Transfer Pricing Adjustment (TPA) on account of interest free loan provided to the subsidiary held that Transfer Pricing Adjustment is possible only in cases where comparable uncontrolled transactions entered into between two enterprises are established

THE PR. COMMISSIONER OF vs. M/S. CORPORATION BANK

Appeal stands dismissed accordingly

Bench: S.SUJATHA,S RACHAIAH

3. Whether on the facts and in the circumstances of the case, Tribunal is right in law in setting aside the disallowance of expenditure incurred on earning exempt income under Section 14A read with Rule 8D of the Act by following its earlier order passed in assessee’s own case for A.Y.2010- 11 and 2011-12 which has not reached