COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

disallowances were made to the income of the assessee. (i) disallowance of claim under Section 14A of the Act for a sum of Rs.77

KARNATAKA STATE BEVERAGES CORPORTION LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No.12872 Of 2013 (T-It) Connected With Writ Petition No.14687 Of 2014 (T-It), Writ Petition No.15910 Of 2015 (T-It) & Writ Petition No.17514 Of 2015 (T-It) In W.P.No.12872 Of 2013 Between: Karnataka State Beverages Corporation Limited, Represented By It’S Executive Director (Finance), Sri. Shrikant B Vanahalli, Aged About 57 Years, No.78, Seethalakshmi Towers, Mission Road, Bangalore 560 027. …Petitioner

disallowed the Privilege Fee of Rs.570,14,37,000/- and made disallowance under Section 14-A of the Act in a sum of Rs.36

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

disallowed this amount u/s 40(a)(ia). The AO has not made this disallowance even though a similar disallowance has been

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

disallowed what is considered as for personal expenses. Disallowance is not maintainable on law and facts and evidence and requires

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

disallowances i.e., 1) Disallowance of Transportation charges, and 2) Disallowance of Expenses under Explanation to section 37(1) and in respect

SHRI. SHANKARLAL GILADA vs. THE INCOME TAX OFFICER,

Bench: G.NARENDAR,M.NAGAPRASANNA

disallowance under Section 14A of the Act read with Rule 8D of Income Tax Rules, 1962, (hereinafter referred to as ‘the Rules

COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. GMR ENERGY LTD

In the result, the appeal is dismissed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

disallowed the disallowed Rs.7.58 crores under section 14A read with Rule 8D in accordance parameters of section 14A and as such

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

disallowed and added back to the total income of the Assessee under Section 40(a)(ia) on the ground that

INGERSOLL-RAND (INDIA) LIMITED vs. THE COMMISSIONER OF INCOME TAX 1

In the result, the appeals are

Bench: ALOK ARADHE,M.NAGAPRASANNA

disallowance of Rs.10 Lakhs out of expenditure incurred for entertainment, business, meals, gifts fees for association etc. and disallowing Rs.5

M/S. EVERGREEN HARDWARE STORES vs. THE ASSISTANT COMMISSIONER OF

Appeal is allowed

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

disallowance of Rs.3,33,333/- being the disallowance of premium paid on Keymen Insurance Policy taken in the name of the partner

M/S SWAN SILK PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Disallowance of 50% of credit card expenses - Rs.6,50,921/-. 5 (b) Disallowance of business development expenses - Rs.7,61,200/-. (c) Disallowance

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S HASSAN HAJEE & CO.

Appeals are allowed in part

Bench: S.SUJATHA,RAVI V HOSMANI

disallowed the amounts paid to the employees through sub-contractors which were accounted under the total speed money payment, 10% disallowance

THE PR COMMISSIONER OF INCOME TAX vs. M/S HASSAN HAJEE & CO

Appeals are allowed in part

Bench: S.SUJATHA,RAVI V HOSMANI

disallowed the amounts paid to the employees through sub-contractors which were accounted under the total speed money payment, 10% disallowance

THE PR COMMISSIONER OF INCOME TAX vs. M/S HASSAN HAJEE & CO

Appeals are allowed in part

Bench: S.SUJATHA,RAVI V HOSMANI

disallowed the amounts paid to the employees through sub-contractors which were accounted under the total speed money payment, 10% disallowance

THE PR COMMISSIONER OF INCOME TAX vs. M/S HASSAN HAJEE & CO

Appeals are allowed in part

Bench: S.SUJATHA,RAVI V HOSMANI

disallowed the amounts paid to the employees through sub-contractors which were accounted under the total speed money payment, 10% disallowance

THE PR COMMISSIONER OF INCOME TAX vs. M/S HASSAN HAJEE & CO

Appeals are allowed in part

Bench: S.SUJATHA,RAVI V HOSMANI

disallowed the amounts paid to the employees through sub-contractors which were accounted under the total speed money payment, 10% disallowance

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S HASSAN HAJEE & CO.

Appeals are allowed in part

Bench: S.SUJATHA,RAVI V HOSMANI

disallowed the amounts paid to the employees through sub-contractors which were accounted under the total speed money payment, 10% disallowance

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S HASSAN HAJEE & CO.

Appeals are allowed in part

Bench: S.SUJATHA,RAVI V HOSMANI

disallowed the amounts paid to the employees through sub-contractors which were accounted under the total speed money payment, 10% disallowance