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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

17) dealing with computation of deduction under Section 80HHC in respect of profits from export of tea held that Section 10 groups in one place various incomes which are exempt from tax. In respect of incomes on which deductions under Chapter VI-A are allowed, such incomes are wholly or partly tax free incomes. Section 10-A provides deduction

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

17) dealing with computation of deduction under Section 80HHC in respect of profits from export of tea held that Section 10 groups in one place various incomes which are exempt from tax. In respect of incomes on which deductions under Chapter VI-A are allowed, such incomes are wholly or partly tax free incomes. Section 10-A provides deduction

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

d) for costs of this Petition. “ 2. Both the petitions are by the same petitioner – assessee seeking identical reliefs. While W.P.No.10551/2022 is in relation to the assessment year 2008-09, W.P.No.10523/2022 is in relation to the assessment year 2009-10. Since common issues arise for consideration in both the matters, they are taken up together and disposed

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

d) for costs of this Petition. “ 2. Both the petitions are by the same petitioner – assessee seeking identical reliefs. While W.P.No.10551/2022 is in relation to the assessment year 2008-09, W.P.No.10523/2022 is in relation to the assessment year 2009-10. Since common issues arise for consideration in both the matters, they are taken up together and disposed

THE COMMISSIONER OF INCOME TAX vs. M/S QUEST GLOBAL ENGINEERING SERVICES PVT. LTD.,

In the result, we don to find any

Bench: ALOK ARADHE,R. NATARAJ

disallowance under Section 14A of the Act, the Commissioner of Income Tax (Appeals) upheld the order of the Assessing Officer. In the result, the appeal preferred by the assessee was partly allowed. The assessee as well as the revenue filed appeals before the Income Tax Appellate Tribunal against the order of Commissioner of Income Tax (Appeals). The Tribunal

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

d) State of Kerala and others vs. Kurian Abraham Private Limited and another, [2008] 303 ITR 284 (SC). Hence, the attempt to disallow the privilege fee in respect of the assessment years prior to 2014-15, is clearly without reference to any legal provision. The opinion expressed by the Assessing Officer is that the amendment to Section

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

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

D G M E N T 1. The respondent is in the business of manufacture and export of computer software. It filed returns of income for the Assessment Year 2008-09 on 30.09.2008, declaring an income of Rs.98,03,41,570/- which was processed on 8.06.2011, determining the total income of the same amount. Returns were taken up for scrutiny

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

17 as per section 92A of the I.T. Act and his decision is on this basis that Sri G. J. Reddy, a director of the assessee company was appointed as a director of (GLATIPL) on 19.12.2007 and thereafter, on 21.12.2007, the entire share capital of (GLATIPL) being only one share of the value of 1 Singapore Dollar was transferred

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. It is material to note that the TP adjustments are made pursuant to the APA entered into by the Assessee with CBDT. Section 92CC

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

D E R Petitioner is seeking for quashing of the assessment order passed by first respondent under 143(3) r/w Section 144C(13) of the Income Tax Act, 1961 (for short ‘Act’) dated 31.01.2013 - Annexure-R and consequential demand notice dated 31.01.2014 at Annexure-R1 issued by first respondent. By consent of learned Advocates appearing for parties matter is taken

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

D) TO THE EXTENT QUESTIONED & ETC. THESE I.T.As. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: COMMON JUDGMENT These appeals under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) have been filed by the assessee as well as the revenue. I.T.A.No.313/2018 and I.T.A.No.315/2018 have been filed

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

D) TO THE EXTENT QUESTIONED & ETC. THESE I.T.As. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: COMMON JUDGMENT These appeals under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) have been filed by the assessee as well as the revenue. I.T.A.No.313/2018 and I.T.A.No.315/2018 have been filed

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

D) TO THE EXTENT QUESTIONED & ETC. THESE I.T.As. COMING ON FOR ORDERS, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: COMMON JUDGMENT These appeals under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) have been filed by the assessee as well as the revenue. I.T.A.No.313/2018 and I.T.A.No.315/2018 have been filed

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

D G M E N T The appeals in ITA Nos.513 to 515/2018 are filed by the assessee under Section 260A of the Income Tax Act, 1961 (‘Act’ for short) challenging the common order dated 19.04.2018 passed by the Income Tax Appellate Tribunal, Bangalore Bench “C”, Bengaluru (‘Tribunal’ for short) in ITA NOs.596, 622 and 636/Bang/2017 relating to the Assessment

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

D G M E N T The appeals in ITA Nos.513 to 515/2018 are filed by the assessee under Section 260A of the Income Tax Act, 1961 (‘Act’ for short) challenging the common order dated 19.04.2018 passed by the Income Tax Appellate Tribunal, Bangalore Bench “C”, Bengaluru (‘Tribunal’ for short) in ITA NOs.596, 622 and 636/Bang/2017 relating to the Assessment

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

D G M E N T The appeals in ITA Nos.513 to 515/2018 are filed by the assessee under Section 260A of the Income Tax Act, 1961 (‘Act’ for short) challenging the common order dated 19.04.2018 passed by the Income Tax Appellate Tribunal, Bangalore Bench “C”, Bengaluru (‘Tribunal’ for short) in ITA NOs.596, 622 and 636/Bang/2017 relating to the Assessment

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

D G M E N T The appeals in ITA Nos.513 to 515/2018 are filed by the assessee under Section 260A of the Income Tax Act, 1961 (‘Act’ for short) challenging the common order dated 19.04.2018 passed by the Income Tax Appellate Tribunal, Bangalore Bench “C”, Bengaluru (‘Tribunal’ for short) in ITA NOs.596, 622 and 636/Bang/2017 relating to the Assessment

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

D G M E N T The appeals in ITA Nos.513 to 515/2018 are filed by the assessee under Section 260A of the Income Tax Act, 1961 (‘Act’ for short) challenging the common order dated 19.04.2018 passed by the Income Tax Appellate Tribunal, Bangalore Bench “C”, Bengaluru (‘Tribunal’ for short) in ITA NOs.596, 622 and 636/Bang/2017 relating to the Assessment