THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

221, or for which he might have been convicted under sub-section (2) thereof. (2) A person acquitted or convicted of any offense may be afterwards tried, with the consent of the State Government, for any distinct offense for which a separate charge might have been made against him at the former trial under sub-section (1) of section

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

1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. ...APPELLANTS (BY SRI. SUSHAL TIWARI N, ADVOCATE) AND: M/S. TE CONNECTIVITY INDIA PVT. LTD., TE PARK, 22B, DODDENAKUNDI CORPORATION, 2ND PHASE, INDUSTRIAL AREA, WHITEFIELD ROAD, BENGALURU - 560 048. PAN: AABCT7474C …RESPONDENT (BY SRI. K. SURYANARAYANA, SENIOR ADVOCATE FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE) THIS ITA IS FILED UNDER SECTION

PR. COMMISSIONER OF INCOME TAX - 5 vs. M/S NAM ESTATES PRIVATE LIMITED

The appeal stands dismissed

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

1) of section 143, as the case may be, and the provisions of section 154 shall, so far as may be, apply thereto: Provided that the credit of tax which was under dispute shall be allowed for the year in which such income is offered to tax or assessed to tax in India.” ITA 273/2019 5 5. Learned Counsel

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

221 (MAD.) AND KEM INVEST LTD. VS. CIT, (2015) 16 TAXMANN.COM 118 (DELHI) and held 25 that since no exempt income has accrued to the assessee therefore, the provisions of Section 14A of the Act do not apply to the fact situation of the case. Therefore, it has become necessary for us to clarify the view taken

PR COMMISSIONER OF INCOME TAX-5 vs. M/S NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT.LTD.

In the result, we do not find any merit in this appeal

Bench: ALOK ARADHE,R. NATARAJ

disallowance made under Section 14A of the Act as the assessee had not incurred any exempt income. In support of aforesaid submissions, reliance has been placed on the decision of the Supreme Court in 'CIT Vs. CHETTINAD LOGISTICS (P) LTD.' (2018) 95 TAXMANN.COM 250 (SC), decisions of Madras High Court in 'CIT Vs. CHITTANAD LOGISTICS (P) LTD.' (2017) 80 TAXMANN.COM

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

In the result, we don to find any

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

221 (MAD.) AND KEM INVEST LTD. VS. CIT, (2015) 16 TAXMANN.COM 118 (DELHI) and held that since no exempt income has accrued to the assessee therefore, the provisions of Section 14A of the Act do not apply to the fact situation of the case. Therefore, it has become necessary for us to clarify the view taken in the two decisions

PR. COMMISSIONER OF INCOME-TAX-4 vs. KARNATAKA STATE FINANCIAL CORPORATION LTD

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

221 (MAD.) AND KEM INVEST LTD. VS. CIT, (2015) 16 TAXMANN.COM 118 (DELHI) and held that since no exempt income has accrued to the assessee therefore, the provisions of Section 14A of the Act do not apply to the fact situation of the case. Therefore, it has become necessary for us to clarify the view taken in the two decisions

PRINCIPAL COMMISSIONER OF INCOME TAX-5 vs. M/S. NADATHUR ESTATES PVT. LTD.,

Appeal stands dismissed

Bench: SATISH CHANDRA SHARMA,RAVI V HOSMANI

221 (MAD.) AND KEM INVEST LTD. VS. CIT, (2015) 16 TAXMANN.COM 118 (DELHI) and held that since no exempt income has accrued to the assessee therefore, the provisions of Section 14A of the Act do not apply to the fact situation of the case. Therefore, it has become necessary for us to clarify the view taken in the two decisions

PRINCIPAL COMMISSIONER OF INCOME TAX - 7 vs. M/S UNIVERSAL POWER TRANSFORMERS PVT LTD

The appeal stands dismissed accordingly

Bench: SATISH CHANDRA SHARMA,RAVI V HOSMANI

1. Whether on the facts and circumstances of the case and in law, the Tribunal was right in law in dismissing the appeal of the Revenue by holding that assessing authority is not right in making disallowance under Section 14A of the Income Tax Act, 1961, without considering the CBDT Circular No.5/2014 which clarifies that Rule 8D read with Section

M/S SUBEX LIMITED vs. THE DEPUTY COMMISSIONER OF

Appeal is allowed

Bench: P.S.DINESH KUMAR,M G UMA

1 'Act' for short 2 Assessment Year I.T.A No.42/2017 3 The AO3 passed his order on August 31, 2009 under Section 143(3) of the Act. Assessee challenged the same before CIT(A)4 and the appeal was allowed in part vide order dated October 20, 2010. Assessee challenged CIT(A)'s order before ITAT5. By order dated November

THE COMMISSIONER OF INCOME TAX vs. M/S SHRIRAM CHITS

Appeal is allowed

Bench: ARAVIND KUMAR,JAYANT PATEL

1 'Act' for short 2 Assessment Year I.T.A No.42/2017 3 The AO3 passed his order on August 31, 2009 under Section 143(3) of the Act. Assessee challenged the same before CIT(A)4 and the appeal was allowed in part vide order dated October 20, 2010. Assessee challenged CIT(A)'s order before ITAT5. By order dated November

HERBALIFE INTERNATIONAL INDIA PVT LTD vs. THE COMMISSIONER OF INCOME TAX

In the result, the assessee's appeal for

Bench: V KAMESWAR RAO,S RACHAIAH

1,50,68,567 Herbalife Logo & Letters Re-fabrication on Wall surface Kolkata 11,17,125 Interior and other related works (including partitions, false ceilings, sign board, display units, etc.) Kolkata 29,12,000 Leasehold Equipment Mumbai 24,78,074 Interior & other related works Guwahati 12,75,451 Total 2,28,51,221 4. It is the case

THE COMMISSIONER OF INCOME-TAX vs. M/S GOLF VIEW HOMES LTD

Bench: P.S.DINESH KUMAR,JAYANT PATEL

1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING QUEENS ROAD BANGALORE 2. THE DY. COMMISSIONER OF INCOME-TAX CIRCLE-11(3), C.R.BUILDING, QUEENS ROAD, BANGALORE. ...APPELLANTS (BY SRI.K V ARAVIND, ADVOCATE) 3 AND: M/S GOLF VIEW HOMES LTD SHERIFF CENTRE, 5TH FLOOR NO.731, ST.MARKS ROAD, BANGALORE. ...RESPONDENT (BY SRI.A SHANKAR & M LAVA, ADVOCATES) THIS ITA IS FILED U/S.260-A OF I.T.ACT

THE COMMISSIONER OF INCOME-TAX vs. M/S GOLF VIEW HOMES LTD.,

Bench: P.S.DINESH KUMAR,JAYANT PATEL

1. THE COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE, C.R.BUILDING QUEENS ROAD BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-11(2) C.R.BUILDING, QUEENS ROAD, BANGALORE ...APPELLANTS (BY SRI.K V ARAVIND, ADVOCATE) AND: M/S GOLF VIEW HOMES LTD., NO.73/1, 5TH FLOOR, SHERIFF CENTRE ST. MARK’S ROAD, BANGALORE ...RESPONDENT (BY SRI.A SHANKAR & M LAVA, ADVOCATES) 2 THIS ITA IS FILED

THE COMMISSIONER OF INCOME-TAX vs. M/S GOLF VIEW HOMES LTD

Bench: P.S.DINESH KUMAR,JAYANT PATEL

1. THE COMMISSIONER OF INCOME – TAX C.R. BUILDING, QUEENS ROAD BANGALORE 2. THE ASST. COMMISSIONER OF INCOME – TAX CIRCLE – 11(2), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE – 560 001 ...APPELLANTS (BY SRI.K.V. ARAVIND, ADVOCATE) AND: M/S. GOLF VIEW HOMES LTD NO.73/1, 5TH FLOOR SHERIFF CENTRE ST.MARK’S ROAD BANGALORE ...RESPONDENT (BY SRI.A.SHANKAR & SRI.M. LAVA, ADVOCATES) 2 THIS ITA IS FILED UNDER