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5 results for “depreciation”+ Section 144C(8)clear

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Key Topics

Section 143(3)6Section 2636Section 1475Section 1485Section 244A5Section 353Addition to Income3Section 144C(13)2Section 144C2

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

Accordingly dispose of the appeal as allowed

ITA/53/2024HC Karnataka05 Jun 2025

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

Section 143(2)Section 143(3)Section 144C(13)Section 260ASection 263Section 40

144C(13) of the Act on 25.10.2019. Subsequently, the PCIT issued a notice under Section 263 of the Act seeking to revise the final assessment order dated 25.10.2019 and rejecting the objections of the respondent, passed the revisionary order dated 30.03.2022 (Annexure E) holding that the assessment - 10 - ITA No.53 of 2024 order was erroneous inasmuch as it was prejudicial

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

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

144C(5) of the Act and in compliance of the directions issued by the DRP, first respondent – assessing Officer concluded the final assessment. The assessing Officer under the assessment order dated 31.01.2013 disallowed the deduction claimed by the assessee under Section 35(2AB) of the Act on the following grounds: 37 (i) assessee has incurred expenditure

HERBALIFE INTERNATIONAL INDIA PVT LTD vs. THE COMMISSIONER OF INCOME TAX

In the result, the assessee's appeal for

ITA/433/2018HC Karnataka20 May 2025

Bench: V KAMESWAR RAO,S RACHAIAH

Section 143(3)Section 144CSection 260Section 263

144C of the IT Act. The Assessing Officer in the assessment order determined the total income of the appellant as Rs.4,42,53,130/- after making adjustments to the returned loss by the appellant in the revised return dated 31.03.2010. The Assessing Officer thereafter issued a notice dated 19.08.2013 under Section 154 of the IT Act proposing to rectify

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/20040/2019HC Karnataka25 Aug 2021

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C

144C(1), to which petitioner filed his Objections before the Dispute Resolution Panel (hereafter 'DRP'); in terms of DRP order dated 17.09.2012, the JCIT assessed the income at Rs.2389,89,57,307/- against the original amount of Rs.588,08,04,584/- supra. (b) Both the Assessee and the Revenue having appealed against the above, the Income Tax Appellate Tribunal (hereafter

DELL INDIA PVT LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/8901/2015HC Karnataka23 Mar 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144CSection 147Section 148

144C of the Act came to be passed on 31.01.2014, Annexure-H. Being aggrieved by the same petitioner is said to have filed an appeal and same is filed before first appellate authority and same is pending. 3. First respondent has issued a notice under section 148 of the Income Tax Act to the petitioner-assessee on 27.03.2014 Annexure