PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

THE PR COMMISSIONER OF INCOME TAX vs. M/S VSL MINING COMPANY PVT LTD

Appeal is dismissed as being

Bench: S.G.PANDIT,C.M. POONACHA

Section 143(3) of the IT Act is erroneous. Hence, it is submitted that the order of the Tribunal is just and proper. Hence, he seeks for dismissal of the above appeal. 9. The submissions of the learned counsel for the Revenue and the learned Senior Counsel for the assessee 7 have been considered and the material on record

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

143(3) read 3 with Section 144C(13) of the Income Tax Act on 31.12.2013, determining total income at Rs.10,86,34,35,052/- by making various additions, which reads as under: Additional / Issues Rs. Transfer pricing adjustments 112,20,92,081/- Claim of bogus transportation expenses of iron ore 40% attributable towards illegal mining. 86,43,47,335/- Disallowance

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

143(3) read with Section 153C of the Act for the assessment years 2004-05 to 2008-09 making several disallowances

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

143(3) read with Section 153C of the Act for the assessment years 2004-05 to 2008-09 making several disallowances

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

143(3) read with Section 153C of the Act for the assessment years 2004-05 to 2008-09 making several disallowances

M/S KARNATAKA STATE INDUSTRIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeal is disposed of

Bench: ALOK ARADHE,M.I.ARUN

Disallowance of estimated expenses under Section 14A of the Act for computation of book profit under Section 115JB iii) no notice under Section 143

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

The appeal stands dismissed

Bench: S.SUJATHA,J.M.KHAZI

Section 143(3) of the Act by making disallowance of an amount of Rs.6,73,101/- under Section 14A of the Act. Being

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

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for brevity) for the Assessment years 2010-11 and disallowed the Privilege Fee of Rs.570,14,37,000/- and made disallowance under Section