M/S T T K PRESTIGE LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mrs.Justice S.Sujatha

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year)." On going through the changes, quoted above, made to Section 147 of the Act, we find that, prior to Direct Tax Laws (Amendment) Act, 1987, re-opening

M/S TEJAS NETWORKS LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, I proceed to pass the following:

Bench: The Hon’Ble Mr.Justice Aravind Kumar

depreciation. (5) Where, in a scheme of amalgamation, xxx asset.” Definitions of certain terms relevant to income from profits and gains of business or profession. 43. In sections 28 to 41 and in this section, unless the context otherwise requires— (1) "actual cost" means xxx section 47. (2) "paid" means actually xxx profession. (3) "plant" includes xxx fittings

M/S PADMINI PRODUCTS (P) LTD., vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the aforesaid

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

3 to Section 43(1) and Section 47(xiii) of the Act, which read as under: 32. (1) In respect of depreciation of— (i) buildings, machinery, plant or furniture, being tangible assets; (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after

THE PR. COMMISSIONER OF INCOME TAX vs. M/S CISCO SYSTEMS

The appeals are allowed; the impugned

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

3.—For the purposes of this sub- section, the expression "assets" shall mean— (a) tangible assets, being buildings, machinery, plant or furniture; (b) intangible assets, being know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature. Explanation 4.—For the purposes of this sub- section, the expression "know-how" means any industrial

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

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

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,

Accordingly dispose of the appeal as allowed

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

Section 263 of the Act as under: “The assessee company is engaged in the manufacturing and sale of transmission line hardware and accessories, surge arrestors etc. The assessee had filed return of income on 30.11.2015 declaring total income of Rs.7,35,02,720/-. The scrutiny assessment proceedings u/s 143(3) of the - 22 - ITA No.53

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

depreciation for each of the relevant assessment years. (7) The provisions of sub-section (8) and sub-section (10) of section 80IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA. (7A) Where any undertaking

THE COMMISSIONER OF INCOME-TAX vs. M/S.GE INDIA TECHNOLOGY

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

depreciation for each of the relevant assessment years. (7) The provisions of sub-section (8) and sub-section (10) of section 80IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA. (7A) Where any undertaking