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

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

disallowed by the AO. The claim of the Assessee is this that if the worker is employed on permanent basis then only because in the present year, working days are less than 300 days because he was employed after 66 days from the start of the previous year then no deduction will be available under this section in respect

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

Disallowance of Expenses under Explanation to section 37(1) and in respect of third issue i.e., addition made on account of sale of Land, the ITAT set-aside the order of CIT (A) on that issue and restored the matter to A.O. for a fresh decision with the same directions as were given by the tribunal

PR COMMISSIONER OF INCOME TAX-5 vs. M/S PAGE INDUSTRIES LTD

In the result, the appeal fails and is hereby dismissed

Bench: ALOK ARADHE,R. NATARAJ

disallowance of Rs.74,08,964/- under the provisions of Section 80JJAA of the Act were proposed. The 5 assessee thereupon filed objections before the Dispute Resolution Panel contesting all the additions. The Dispute Resolution Panel, however rejected the objections preferred by the assessee. The assessee thereupon filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred

THE COMMISSIONER OF INCOME TAX vs. SYNDICATE BANK

Bench: ALOK ARADHE,RAVI V HOSMANI

249/-. The assessee declared Rs.2,06,92,53,033/- as book profit under Section 115JA of the Act. The return was processed under Section 143(1) of the Act resulting in refund of Rs.10,62,37,618/-. Thereafter a notice was issued under Section 143(2) of the Act. The Assessing Officer by an order dated 31.12.2002 inter alia held

THE COMMISSIONER OF INCOME TAX vs. M/S. ASTRA ZENECA PHARMA

In the result, the order passed by the

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

2) and 143(1) to the assessee. The assessing officer by an order dated 26.03.1999 passed an order of assessment and inter alia quantified the total taxable income at Rs.8,38,38,080/-. 100% Depreciation claimed by the assessee on pollution control equipment worth Rs.4,93,00,000/- was 6 disallowed and 80% interest on the amount advanced to Madhya

THE COMMISSIONER OF INCOME TAX, vs. M/S BAHUBALI NEMINATH MUTTIN,

The appeals are dismissed

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

Disallowance under Section 40A (3) of the I.T. Act being undisclosed income Rs.24,216/- (v) Gross profit on suppressed sales being undisclosed income at Rs.19,45,509/- (vi) Addition on account of cessation of liability under Section 41 (1) of the I.T. Act at Rs.2,37,818/-. 3. The assessee had filed an appeal before the Commissioner of Income

APPLE INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

SECTION 260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED:03.08.2018 PASSED IN ITA NOS.422 AND 423/BANG/2018 (ANNEXURE-A), FOR THE ASSESSMENT YEAR:2013-2014 AND 2014-2015, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED THEREIN AND ETC. THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 13.12.2022 COMING ON FOR PRONOUNCEMENT