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

disallowance under Section 40(a)(i), the Petitioner raised two fold arguments before the first Appellate authority i.e., 11 (a) the freight charges payable to non-residents outside India are not chargeable tax in India, hence, the Petitioner is not liable to deduct tax source under IT Act and, (b) without prejudice, those payees of freight charges who are residents

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

disallowance was made under Section 40(a)(ia) for identical expenses. In fact he has also stated, for the assessment year 2012-13, the Assessing Officer has rendered a finding that the payments do not require tax deduction at source. He has relied upon the judgment of the Hon’ble Supreme Court in the case of Radhasoami Satsang

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

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 80JJAA. 17. Answer to Question No.2: Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside the disallowance

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

disallowance of interest under Section 36(1)(iii) of the Act. Similarly twin issues arise for consideration in this appeal viz., whether loan processing and other charges can be allowed as revenue expenditure or has to be treated as capital in nature and whether the tribunal has acted in contravention of the provision of Section 254(2) 17

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

disallowance of interest under Section 36(1)(iii) of the Act. Similarly twin issues arise for consideration in this appeal viz., whether loan processing and other charges can be allowed as revenue expenditure or has to be treated as capital in nature and whether the tribunal has acted in contravention of the provision of Section 254(2) 17

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 of interest under Section 36(1)(iii) of the Act. Similarly twin issues arise for consideration in this appeal viz., whether loan processing and other charges can be allowed as revenue expenditure or has to be treated as capital in nature and whether the tribunal has acted in contravention of the provision of Section 254(2) 17

HINDUSTAN AERONAUTICS LIMITED vs. ASSISTANT COMMISSIONER

In the result, the order of the

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowed a sum of Rs.570.61 Lakhs on the ground that the same was made out of the grants given by Government of India. The expenses incurred by the assessee were towards research and development and therefore, the same were revenue in nature and ought to have been allowed as deduction under Section 37 of the Act. The fact that

THE PR COMMISSIONER OF INCOME TAX vs. M/S HINDUSTAN AERONAUTICS LTD

In the result, the order of the

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowed a sum of Rs.570.61 Lakhs on the ground that the same was made out of the grants given by Government of India. The expenses incurred by the assessee were towards research and development and therefore, the same were revenue in nature and ought to have been allowed as deduction under Section 37 of the Act. The fact that

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

Disallowance was only when the payment was either rate or tax and when it is fee, cess, royalty, these further items have been brought in only by the Finance Act, 2013 with effect from the assessment year 2014-15. Section 10(4) of the 1922 Act was similarly worded as Section 40(a)(ii) with one 17

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

17 - on any such sum but is not deemed to be an assessee in default under the first proviso to sub- section (1) of section 201, then, for the purpose of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income

M/S DELHI INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER

Bench: S.SUJATHA,S VISHWAJITH SHETTY

17 - on any such sum but is not deemed to be an assessee in default under the first proviso to sub- section (1) of section 201, then, for the purpose of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

17 - on any such sum but is not deemed to be an assessee in default under the first proviso to sub- section (1) of section 201, then, for the purpose of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

17 - on any such sum but is not deemed to be an assessee in default under the first proviso to sub- section (1) of section 201, then, for the purpose of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

17 - on any such sum but is not deemed to be an assessee in default under the first proviso to sub- section (1) of section 201, then, for the purpose of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

17 - on any such sum but is not deemed to be an assessee in default under the first proviso to sub- section (1) of section 201, then, for the purpose of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income

THE COMMISSIONER OF INCOME-TAX vs. M/S BOSCH LTD

The appeal is dismissed

Bench: B M SHYAM PRASAD,T.M.NADAF

17 of the Act contrary to Section 115WB (3) of the Act. ii. Whether, in the facts and in the circumstances of the case, the Tribunal was correct in setting aside the order passed under section 263 of the Act on the ground that the order of assessment was not erroneous and prejudicial to the interest of the revenue when

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

The appeal stands disposed of as

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

disallowed the same under provisions of Section 14A of the Act?" 12. So far as the substantial question of law No.1 is concerned, it stands concluded as the same has already been answered in favour of the assessee by this Court in ITA No.27/2017 connected with ITA No.28/2017 (The Commissioner of Income-Tax and another vs. M/s. Canara Bank) decided

PR.COMMISSIONER OF INCOMETAX-2 vs. M/S.EYGBS (INDIA) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

disallowance was founded on the proviso to Section 92C(4) of the Act. - 12 - HC-KAR NC: 2025:KHC:36360-DB ITA No. 107 of 2025 C/W ITA No. 106 of 2025 17