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Section 26016 Section 115J16 Section 1486 Section 1475 Section 260A4 Section 2634 Addition to Income4 Section 143(1)2 Section 143(2)2 Deduction

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

Depreciation on Goodwill on Slump Sale of Rs 11,26,05,318/-. 2. It has been observed that the amount of Rs.36,34,10,000/- towards commission on Sales debited by the assessee to P & L account without TDS, was not disallowed u/s 40(a)(ia) in the assessment order. Failure to do so has resulted in short computation

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

M/S KILARA POWER PVT. LTD., vs. THE INCOME -TAX OFFICER

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

M/S KILARA POWER PVT. LTD., vs. THE INCOME -TAX OFFICER

SRI C M MAHADEVA S/O SRI MANCHE GOWDA vs. THE COMMISSIONER OF INCOME TAX

M/S. ICDS LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

M/S YOKOGAWA INDIA LTD vs. THE DEPUTY COMMISSIONER

THE COMMISSIONER OF INCOME TAX vs. M/S. GOKALDAS IMAGES PVT.LTD

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

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

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