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 FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

293. The Division Bench of Bombay High Court held that the expression ‘thereon’ occurring in Section 33(4) of the 1922 Act means ‘on the subject matter of appeal’ before the Tribunal and reading the relevant Rules 22 and 27 of the Income Tax Rules governing the procedure before the Tribunal, the subject matter of appeal before the Tribunal

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

In the result, the order passed by the Income Tax

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowed the claim of set off of loss of M/s Tulip Apparel Private Limited under Section 72(A) of the Act. The assessee filed an appeal before the Commissioner of Income Tax (Appeals), who by an order dated 21.12.2010 inter alia held that effective date of amalgamation is 31.03.2008 and the addition made by the Assessing Officer was deleted

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. SRI.SATISH RAJAPUR,

Appeal stands allowed in part

Bench: This Court Assailing The Order Dated 24.09.2015 Passed By The Income Tax Appellate Tribunal, Bengaluru (Hereinafter Referred To As The ‘The Tribunal’).

disallowed the expenditure. The first Appellate Authority had also confirmed the same. It is against such conclusion, the respondent-assessee was before the Tribunal assailing the said assessment orders. The : 5 : Tribunal however arriving at the conclusion that such consideration would arise only in respect of the amount which is payable and not in respect of the amount which

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

disallowed. 6. Aggrieved by the order of Respondent No.1, the appellant preferred an appeal before the Tribunal challenging the jurisdiction of Respondent No.1 to initiate Revisionary Proceedings under Section 263 of - 8 - ITA No. 433 of 2018 the IT Act. The said appeal being the appeal in ITA No.611/Bang/2014, the Tribunal vide its impugned order dated 02.02.2018, dismissed the appeal