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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 154. Notice u/s 142(1) was issued on 21.12.2001 with a questionnaire. Further notices u/s 142 (1) were issued on various dates beginning from 7.10.2003 to 8.3.2004. The assessee- company filed written replies along with enclosures from time to time. The return furnished on 30.10.2001 was processed u/s 143(3) of the I.T.Act on 24.03.2004 and order was passed

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

1) Disallowance of Transportation charges, and 2) Disallowance of Expenses under Explanation to section 37(1) and in respect of third

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

Bench: K.SOMASHEKAR,UMESH M ADIGA

1(3), Bangalore dated 31.03.2013, further an appeal was preferred before the Commissioner of Income Tax (Appeals) – VI wherein the appellate order and ground of decision was passed. The assessments under Section 153C read with Section 144 of the IT Act for assessment years 2005-06 to 2010-11 and under Section 153D read with Section 144 for the assessment

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

Bench: K.SOMASHEKAR,UMESH M ADIGA

1(3), Bangalore dated 31.03.2013 an appeal was preferred before the Commissioner of Income Tax (Appeals) – VI wherein the appellate order and ground of decision was passed. The assessments under Section 153C read with Section 144 of the IT Act for assessment years 2005-06 to 2010-11 and under Section 154D read with Section 144 for the assessment year

COMMISSIONER OF INCOME TAX-III vs. M/S SYNDICATE BANK

The appeals are disposed of

Bench: ALOK ARADHE,RAVI V HOSMANI

1) of the Act were issued to the Assessee an order under Section 143(3) of the Act was passed on 28.02.2005 disallowing

M/S SAFINA HOTELS PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Appeal is allowed

Bench: S.SUJATHA,N.K.PATIL

disallowed the claim made by the assessee. Accordingly, assessments were concluded. The Assessing Officer also separately initiated penalty proceedings under Section 271(1

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

disallowance under Section 14A read with Rule8D(2)(ii) of the Rules and therefore, same conclusion ought to have been drawn to Section 36(1

PR. COMMISSIONER OF INCOME TAX vs. M/S AMALGAMATED BEAN COFFEE TRADING CO LTD

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

disallowance under Section 14A read with Rule8D(2)(ii) of the Rules and therefore, same conclusion ought to have been drawn to Section 36(1

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

disallowance under Section 14A read with Rule8D(2)(ii) of the Rules and therefore, same conclusion ought to have been drawn to Section 36(1

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

1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR.B.R.AMBEDKAR ROAD, BELAGAVI. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, BELGAUM. ………..APPELLANTS (BY SRI.Y.V.RAVIRAJ, ADVOCATE) AND : M/S.NIRANI SUGARS LTD., 166, KULALI CROSS, JAMAKHANDI ROAD, MUDHOL, DISTRICT BAGALKOT-587 313, PAN : AABCN2166J. …..RESPONDENT (BY SRI.ASHOK A.KULKARNI AND SHRI.H.R.KAMBIYAVAR, ADVOCATES FOR RESPONDENT) THIS I.T.A. IS FILED UNDER SECTION 260A OF THE INCOME

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

1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DR.B.R.AMBEDKAR ROAD, BELAGAVI. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, BELGAUM. ………..APPELLANTS (BY SRI.Y.V.RAVIRAJ, ADVOCATE) AND : M/S.NIRANI SUGARS LTD., 166, KULALI CROSS, JAMAKHANDI ROAD, MUDHOL, DISTRICT BAGALKOT-587 313, PAN : AABCN2166J. …..RESPONDENT (BY SRI.ASHOK A.KULKARNI AND SHRI.H.R.KAMBIYAVAR, ADVOCATES FOR RESPONDENT) THIS I.T.A. IS FILED UNDER SECTION 260A OF THE INCOME

PR. COMMISSIONER OF INCOME TAX-2 vs. M/S.J.J.GLASTRONICS PVT LTD

The appeal stands dismissed

Bench: S.SUJATHA,J.M.KHAZI

disallowance cannot be made while computing book profit under Section 115JB of the Act ignoring Explanation 1[f] to Section

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

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

disallowed the claim of respondent-assessee, treating a sum of `14,396/- for the assessment year 1986-87, `1,32,315/- for the assessment year 1987-88 and `68,570/- for the assessment year 1992-93 as an expenditure under Section

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

disallowed and same came to be added to the income of assessee-company. Further, a sum of `2,63,68,301/- claimed by the assessee as 100% deduction under Section 35(1

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

1) was attracted to the case of the Assessee/respondent. It is further contended that the Tribunal has grossly erred in not appreciating that as per the provisions of Section 37 of the Act, the expenditure incurred on illegal business is not an allowable expenditure and as such considering the facts of the case the assessing authority has rightly disallowed

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

1. THE COMMISSIONER OF INCOME-TAX, C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE) AND: M/S. IBC KNOWLEDGE PARK PVT. LTD., NO. 150, DIAMOND DISTRICT, TOWER B, PENT HOUSE, AIRPORT ROAD, BANGALORE – 560 038. ... RESPONDENT (BY SRI: K.P. KUMAR, SENIOR COUNSEL

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

1. THE COMMISSIONER OF INCOME-TAX, C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE) AND: M/S. IBC KNOWLEDGE PARK PVT. LTD., NO. 150, DIAMOND DISTRICT, TOWER B, PENT HOUSE, AIRPORT ROAD, BANGALORE – 560 038. ... RESPONDENT (BY SRI: K.P. KUMAR, SENIOR COUNSEL

THE COMMISIONER OF INCOME-TAX vs. M/S IBC KNOWLEDGE PARK PVT LTD

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

1. THE COMMISSIONER OF INCOME-TAX, C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE) AND: M/S. IBC KNOWLEDGE PARK PVT. LTD., NO. 150, DIAMOND DISTRICT, TOWER B, PENT HOUSE, AIRPORT ROAD, BANGALORE – 560 038. ... RESPONDENT (BY SRI: K.P. KUMAR, SENIOR COUNSEL