PR. COMMISSIONER OF INCOME TAX-5 vs. M/S. PUMA SPORTS INDIA P., LTD.,

The appeal stands dismissed

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

disallowance made under Section 40(a)(1) of the Act for the sum of Rs.7,29,13,934/- by holding that the income of the non-residents by way of commission cannot be considered as accrued or arisen or deemed to accrue or arise in India as the services of such 4 agents were rendered or utilized outside India

MANGALORE REFINERY AND PETROCHEMICALS LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

13,09,37,839 Disallowance under section 14A of the IT Act 9,03,79,391 7 8. Being aggrieved

MANGALORE REFINERY AND PETROCHEMICALS LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

13,09,37,839 Disallowance under section 14A of the IT Act 9,03,79,391 7 8. Being aggrieved

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

9 and 10, the learned AR of the assessee submitted that three issues are involved in this ground i.e. 1) Disallowance of Transportation charges, 2) Disallowance of Expenses under Explanation to section 37 (1) and 3) Addition made on account of sale of Land. He submitted that all these three issues are covered in favor of the assessee

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

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

9. First, we would consider ITA 133/07 which is arising from the returns filed by the respondent-assessee for the year 1992-93. Substantial questions of law on which this appeal was Admitted are A9, A10 and A11. Insofar as the question of law A9 is concerned, learned counsel appearing for the parties fairly stated that this question is squarely

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

disallow such claim made by the assessee though duly certified by the prescribed authority by taking recourse to the later portion of sub-clause (ii) of sub-section (4) of Section 43 of the Act. He would summarise his 9 submissions by contending the definition of ‘scientific research’ found in Section 43(4) has been imported to Section

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section 40(a)(ia) of the Act, the Tribunal restored

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section 40(a)(ia) of the Act, the Tribunal restored

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section 40(a)(ia) of the Act, the Tribunal restored

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section 40(a)(ia) of the Act, the Tribunal restored

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section 40(a)(ia) of the Act, the Tribunal restored

M/S DELHI INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section 40(a)(ia) of the Act, the Tribunal restored

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

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

9. We find no merit in these civil appeals filed by the Department for the following reasons: firstly, as stated above, Section 43- B [main section], which stood inserted by Finance Act, 1983, with effect from 1st April, 1984, expressly commences with a non-obstante clause, the underlying object being to disallow deductions claimed merely by making a Book entry

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

13 been paid on or before the due date specified in sub-section (1) of section 139 : Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the previous year but paid after the due date specified in sub-section (1) of section 139, thirty per cent

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

13 been paid on or before the due date specified in sub-section (1) of section 139 : Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the previous year but paid after the due date specified in sub-section (1) of section 139, thirty per cent

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

13 been paid on or before the due date specified in sub-section (1) of section 139 : Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the previous year but paid after the due date specified in sub-section (1) of section 139, thirty per cent

THE COMMISSIONER OF INCOME-TAX LTU vs. M/S. CANARA BANK

The appeal stands disposed of as

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

9 the ingredients of Section 14A are satisfied in the case of Assessee? 2. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside the disallowance of claim of deduction on account of commission on locker rent received in advance of Rs.112.84 Crore by following the decision of Apex Court

THE DIRECTOR OF INCOME TAX vs. INDIA HERITAGE FOUNDATION

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallow the deduction as claimed by the assessee under Section 80IB(10) of the Act and to carry out the assessment 5 afresh in accordance with law after affording an opportunity of hearing to the assessee. 3. Being aggrieved, the assessee filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred to as ‘the Tribunal’, for short). The Tribunal