PR. COMMISSIONER OF vs. M/S TALLY SOLUTIONS PVT LTD.,

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

depreciation is a statutory deduction available to the assessee on the asset, which is wholly or partly owned by the assessee and used for the purpose of business or profession. It is also pointed out that the Commissioner of Income Tax (Appeals) as well as the tribunal have recorded concurrent findings on the aforesaid issue in favour of the assessee

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

depreciation is a statutory deduction available to the assessee on the asset, which is wholly or partly owned by the assessee and used for the purpose of business or profession. It is also pointed out that the Commissioner of Income Tax (Appeals) as well as the tribunal have recorded concurrent findings on the aforesaid issue in favour of the assessee

COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

Bench: S.SUJATHA,VINEET KOTHARI

201 OF 2015 BETWEEN: 1. COMMISSIONER OF INCOME TAX (EXEMPTIONS) C.R. BUILDINGS, QUEENS ROAD, BANGALORE. 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), UDUPI. …APPELLANTS (BY MR.SANMATHI E I, ADV.) AND: MANIPAL HOTEL & RESTAURANT MANAGEMENT COLLEGE TRUST, VALLEY VIEW INTERNATIONAL, MANIPAL-576104. PAN:AAATM2175J …RESPONDENT (BY MR.S.PARTHASARATHI & SMT.SHEETAL BOARKAR, ADVS.) Date of Judgment 14-08-2018 I.T.A.No.201/2015 Commissioner

M/S DELHI INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER

Bench: S.SUJATHA,S VISHWAJITH SHETTY

depreciation under section 32 on repairs and maintenance for AY 2008-09, AY 2009-10 and AY 2010-11?" - 11 - 5. Learned counsel appearing for the appellant – assessee submitted that the Tribunal erred in setting aside and restoring the issue of disallowance of collection charges under Section 40(a)(ia) of the Act pertaining to Passenger Service Fee (Security Component

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

depreciation under section 32 on repairs and maintenance for AY 2008-09, AY 2009-10 and AY 2010-11?" - 11 - 5. Learned counsel appearing for the appellant – assessee submitted that the Tribunal erred in setting aside and restoring the issue of disallowance of collection charges under Section 40(a)(ia) of the Act pertaining to Passenger Service Fee (Security Component

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

depreciation under section 32 on repairs and maintenance for AY 2008-09, AY 2009-10 and AY 2010-11?" - 11 - 5. Learned counsel appearing for the appellant – assessee submitted that the Tribunal erred in setting aside and restoring the issue of disallowance of collection charges under Section 40(a)(ia) of the Act pertaining to Passenger Service Fee (Security Component

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

depreciation under section 32 on repairs and maintenance for AY 2008-09, AY 2009-10 and AY 2010-11?" - 11 - 5. Learned counsel appearing for the appellant – assessee submitted that the Tribunal erred in setting aside and restoring the issue of disallowance of collection charges under Section 40(a)(ia) of the Act pertaining to Passenger Service Fee (Security Component

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

depreciation under section 32 on repairs and maintenance for AY 2008-09, AY 2009-10 and AY 2010-11?" - 11 - 5. Learned counsel appearing for the appellant – assessee submitted that the Tribunal erred in setting aside and restoring the issue of disallowance of collection charges under Section 40(a)(ia) of the Act pertaining to Passenger Service Fee (Security Component

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

depreciation under section 32 on repairs and maintenance for AY 2008-09, AY 2009-10 and AY 2010-11?" - 11 - 5. Learned counsel appearing for the appellant – assessee submitted that the Tribunal erred in setting aside and restoring the issue of disallowance of collection charges under Section 40(a)(ia) of the Act pertaining to Passenger Service Fee (Security Component

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S NIRANI SUGARS LTD.,

In the result, the impugned orders passed by

Bench: ALOK ARADHE,P.G.M.PATIL

depreciation has to be filed along with the return of income filed under sub- section (1) of Section 139 of the Act. Admittedly, in the instant case, the assessee has not filed the return of income within the time limit prescribed under Section 139(1) of the Act, therefore, the Tribunal grossly erred in holding that the assessee is entitled

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S NIRANI SUGARS LTD.,

In the result, the impugned orders passed by

Bench: ALOK ARADHE,P.G.M.PATIL

depreciation has to be filed along with the return of income filed under sub- section (1) of Section 139 of the Act. Admittedly, in the instant case, the assessee has not filed the return of income within the time limit prescribed under Section 139(1) of the Act, therefore, the Tribunal grossly erred in holding that the assessee is entitled

THE STATE OF KARNATAKA THROUGH THE SECRETARY vs. M/S KARDICOPPAL ESTATE THITHIMATHI

Appeals are allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

201. …APPELLANTS (BY SRI ADITYA SONDHI, ADDL. AG & SMT. SHWETA KRISHNAPPA, GP) AND: SRI. K.V.GANGARAJU 50 YEARS 3 COFFEE PLANTER MADIHALLI ESTATE BHARATHUR POST H. HOSAKOTE HOBLI ALUR TALUK. …RESPONDENT (BY SRI MANMOHAN P.N. ADV.) IN WA NO.3323/2004 BETWEEN: 1. THE STATE OF KARNATAKA THROUGH THE SECRETARY MINISTRY OF FINANCE FINANCE DEPARTMENT VIDHANA SOUDHA, BANGALORE – 1. 2. THE ASST. COMMISSIONER

THE COMMISSIONER OF INCOME-TAX vs. M/S. ING. VYSYA BANK LIMITED

The appeals are disposed of

Bench: ALOK ARADHE,RAVI V HOSMANI

depreciation, shall be the same as have been adopted for the purpose of preparing such accounts including profit and loss account and laid before the company at its annual general meeting in accordance with the provisions 14 of Section 210 of the Companies Act, 1956. 8. From close scrutiny of Section 115JB(2) of the Act, it is axiomatic that

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

201 ITR 674] had held that the power of the Tribunal under Section 254 of the Act can be exercised only in relation to the grounds raised in the appeal and the Tribunal cannot go beyond the scope of the appeal and decide the question which does not form the subject matter of the appeal. In that case, the Assessee

M/S INDUS TOWERS LTD vs. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES

In the result, we pass the following order:

Bench: RAVI MALIMATH,N.KUMAR

201’ DATED 11/04/2011 WL348820i1 T ANos350235i221l BETWEEN M/S WIRELESS TI’ INFO SERVICES LTD IPRESF i\TL\ KNOWN \S \ IOM NEThORK LiD) 5TH FLOORSJR PRIMUS, NO 1 KORAMANGALA INDUSTRIAL LAYOUT 7TH BLOCK, KORAMANGALA. BYNGALORE 560095, REPRESENTED BY ITS ASSISTANT MANAGERAEGAL SHRI GAUTHAM M S ASSISTANT MANAGERLEGAL. (By SEJYLiTHS V LAKSHMI KUMARAN, V SRIDHARAN, SHIV.ADASS, I 1ARISH R & SYED PEERAN. ADV5I STATE