COMMISSIONER OF INCOME TAX vs. SHRI RUPESH

The appeals are dismissed

Bench: ARAVIND KUMAR,JAYANT PATEL

1A) or Explanation 1 of Section 32 of the Act. In our considered view, this being the correct position of law, the conclusions of both the Assessing Officer and the learned CIT(A) in the impugned orders that the expenses incurred on 14 leased premises have to be capitalized and only depreciation can be allowed thereon is not in tune

COMMISSIONER OF INCOME TAX vs. SHRI RUPESH ANAND

The appeals are dismissed

Bench: ARAVIND KUMAR,JAYANT PATEL

1A) or Explanation 1 of Section 32 of the Act. In our considered view, this being the correct position of law, the conclusions of both the Assessing Officer and the learned CIT(A) in the impugned orders that the expenses incurred on 14 leased premises have to be capitalized and only depreciation can be allowed thereon is not in tune

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 under Section 14A has to be adopted while arriving at book profit. Learned counsel further submitted that the Miscellaneous - 6 - Petition filed under Section 254(2) of the Act has been dismissed by the Tribunal without application of mind and hence seeks to answer the substantial question of law in favour of the revenue and against the assessee

M/S TOYOTA KIRLOSKAR MOTOR P LTD vs. INCOME TAX OFFICER

In the result, the appeal is allowed

Bench: ALOK ARADHE,M.G.S. KAMAL

disallowances made under Section 40a(i) and (ia) of the Act. The assessee thereupon furnished the information vide communication dated 12.08.2013. 4. The Assessing Officer initiated the proceeding under Section 201 and 201(1A

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 the claim made by an assessee under Section 35(2AB) which does not include any expenditure incurred in the acquisition of rights, in, or arising out of scientific research would be within the domain of the jurisdictional assessing Officer. In other words, the issue of jurisdiction of assessing officer to examine such claim, is an issue which requires

THE COMMISSIONER OF INCOME TAX vs. M/S SHAMANUR KALLAPPA AND SONS

The appeal is dismissed

Bench: B.VEERAPPA,N.KUMAR

disallowed the said claim on the ground that the STC had declared loss. In other words, they had not earned any profit out of such exports. Secondly on the ground that deduction under Section 80HHC of the Act is permissible only when the realization is in foreign exchange. Aggrieved by the said order, the assessee preferred an appeal

THE COMMISSIONER OF INCOME TAX vs. M/S ASEA BROWN BOVERI LTD

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 201(1A) of the Act. 3. Being aggrieved, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) by an order dated 27.09.2008 upheld the finding of the assessing officer insofar as it pertains to disallowance

THE PR COMMISSIONER OF INCOME TAX vs. SHRI.M. ABDUL ZAHID

Bench: KRISHNA S.DIXIT,PRADEEP SINGH YERUR

1A) prohibits transportation or storing of any mineral otherwise than by licence/permit; a business without licence/permit is made punishable under Section 21 of this Act. (b) Section 37 is in the nature of a residuary provision extending the allowance to items of business expenditure that are not covered by Sections 30 to 36 of the 1961 Act; the word ‘expenditure

THE PR COMMISSIONER OF INCOME TAX vs. SHRI.M ABDUL ZAHID

Bench: KRISHNA S.DIXIT,PRADEEP SINGH YERUR

1A) prohibits transportation or storing of any mineral otherwise than by licence/permit; a business without licence/permit is made punishable under Section 21 of this Act. (b) Section 37 is in the nature of a residuary provision extending the allowance to items of business expenditure that are not covered by Sections 30 to 36 of the 1961 Act; the word ‘expenditure

THE PR COMMISSIONER OF INCOME TAX, vs. M/S JAY MINERALS

Bench: KRISHNA S.DIXIT,PRADEEP SINGH YERUR

1A) prohibits transportation or storing of any mineral otherwise than by licence/permit; a business without licence/permit is made punishable under Section 21 of this Act. (b) Section 37 is in the nature of a residuary provision extending the allowance to items of business expenditure that are not covered by Sections 30 to 36 of the 1961 Act; the word ‘expenditure

COMMISSIONER OF INCOME vs. SRI SCORPIO ENGINEERING

Bench: B.V.NAGARATHNA,JAYANT PATEL

disallowance would be made if after deduction of tax during the previous 7 year, the same has been paid on or before the due date of filing of return of income as specified in sub-section (1) of Section 139. 1’his has been given retrospective effect from 1st April 2010. 16.5:Of course. the Legislature has given the effect

M/S GRANITE MART LIMITED vs. THE INCOME-TAX OFFICER

In the result the order passed by the

Bench: ALOK ARADHE,M.NAGAPRASANNA

disallowed the claim for deduction under Section 10B of the Act in respect of the sales made through third parties i.e., export houses and inter unit transfers. The Assessing Officer determined the income of the appellant as Rs.1,09,72,680/- as against the income declared by the appellant of Rs.1,88,920/- and passed an order under Section

THE COMMISSIONER OF INCOME-TAX vs. M/S LUWA INDIA PVT LTD

Bench: RAVI MALIMATH,N.KUMAR

disallowance of expenditure. The tax, if is deducted at any time during the financial year and paid before the date of filing of the return, the Legislature intended to allow deduction on such expenditure with an intention to permit additional time for most deductors upto September of the next financial year. 17.1: We draw further support from the fact that

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section

THE PR COMMISSIONER OF INCOME TAX vs. M/S GOOGLE INDIA PRIVATE LTD

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section