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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 154. Notice u/s 142(1) was issued on 21.12.2001 with a questionnaire. Further notices u/s 142 (1) were issued on various dates beginning from 7.10.2003 to 8.3.2004. The assessee- company filed written replies along with enclosures from time to time. The return furnished on 30.10.2001 was processed u/s 143(3) of the I.T.Act on 24.03.2004 and order was passed

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 vs. SMT. G. LAKSHMI ARUNA

Bench: K.SOMASHEKAR,UMESH M ADIGA

Disallowed (Rs.) (I) (II) (III) 2009-10 28,76,23,325 9,95,82,217 2010-11 2,29,05,056 1,46,91,363 Of these, the Assessing Officer found that to the extent given in column 3 above, the appellant was unable to substantiate the said expense claimed before the Assessing Officer. 16. In respect of assessment

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

Bench: K.SOMASHEKAR,UMESH M ADIGA

disallowed(Rs) (I) (II) (III) 2009-10 28,76,23,325 9,95,82,217 2010-11 2,29,05,056 1,46,91,363 15. Of these the assessing officer found that to the extent given in column (III) above, the appellant was unable to substantiate the said expenses claimed before the assessing officer. 16.In respect of assessment

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

1)(iii) which was brought into force with effect from 01.04.2004. (iv) In respect of claim for disallowance of processing and other charges, the matter was remitted to the Commissioner of Income Tax (Appeals). 4. The assessee thereafter filed a miscellaneous petition under Section 254(2) of the Act which was disposed of by an order dated

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

1)(iii) which was brought into force with effect from 01.04.2004. (iv) In respect of claim for disallowance of processing and other charges, the matter was remitted to the Commissioner of Income Tax (Appeals). 4. The assessee thereafter filed a miscellaneous petition under Section 254(2) of the Act which was disposed of by an order dated

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

1)(iii) which was brought into force with effect from 01.04.2004. (iv) In respect of claim for disallowance of processing and other charges, the matter was remitted to the Commissioner of Income Tax (Appeals). 4. The assessee thereafter filed a miscellaneous petition under Section 254(2) of the Act which was disposed of by an order dated

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

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

31. Learned counsel appearing for the Revenue invited our attention to Clause (vii) in Section 36(1) of the Act, as it stood in the year 1986-87 and submitted that no efforts were made by the assessee of whatsoever nature to establish that the debt to the extent of Rs.28,166/- had rendered bad. Clause (vii) of sub-Section

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

31,80,919/- sy 50% on rumors, gossips and conjectures is wholly unjustified especially where the appellant itself had disallowed what is considered as for personal expenses. Disallowance is not maintainable on law and facts and evidence and requires to be deleted. The grounds of appeal, the addition of entire sale consideration and taxing the same amounts to levy

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

31. In the result, I proceed to pass the following: ORDER (1) Writ Petition is hereby allowed. (2) Assessment order dated 31.01.2013 (Annexure-R) and the consequential demand notice dated 31.01.2014 (Annexure-R1) are hereby quashed to the extent of addition made by the assessing Officer by disallowing the deduction under Section

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

1, 2004, the said amount shall be refunded to the LESSEE and / or adjusted by the LESSEE against proceeds of the said Instruments.” x x x (iv) Notwithstanding anything contained to the contrary, the rent payable shall be [(Actual Plinth Area + (27% of Actual Plinth Area)) multiplied by Rs.22/-] for the first three years and thereafter

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

1, 2004, the said amount shall be refunded to the LESSEE and / or adjusted by the LESSEE against proceeds of the said Instruments.” x x x (iv) Notwithstanding anything contained to the contrary, the rent payable shall be [(Actual Plinth Area + (27% of Actual Plinth Area)) multiplied by Rs.22/-] for the first three years and thereafter

THE COMMISIONER OF INCOME-TAX vs. M/S IBC KNOWLEDGE PARK PVT LTD

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

1, 2004, the said amount shall be refunded to the LESSEE and / or adjusted by the LESSEE against proceeds of the said Instruments.” x x x (iv) Notwithstanding anything contained to the contrary, the rent payable shall be [(Actual Plinth Area + (27% of Actual Plinth Area)) multiplied by Rs.22/-] for the first three years and thereafter

THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

31-3-1997, on 28th November 1997 under Section 139, declaring a total income of Rs.1,26,50,375/- as applicable u/s 115JA of the Act. The return of income was processed and accordingly an intimation to the assessee, under Section 143(1) of the Act was given. On 8.9.1998 it was taken up for scrutiny under Section

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 J K INDUSTRIES LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

In the result, all questions are answered against the

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

disallowed as notional and not real, for the purpose of computation under Section 80HHC of the Act, the tribunal not having taken a contrary view, it is to be deemed as rejected. 17. Be that as it may, what we find is that in respect of the first item of incentive viz., premium sale exim scrips amount as claimed

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

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside the disallowance of Rs.7,57,22,069 made under section 80JJAA of the Act by holding that the employees in software industry are covered by definition of ‘Workman’ in Explanation (iii) to section 80JJAA of the Act read with

M/S ANS CONSTRUCTIONS LTD vs. DEPUTY COMMISSIONER OF COMMERCIAL

Bench: The Hon’Ble Mrs.Justice S.Sujatha

disallowed the claim of input tax credit. It is beneficial to refer to the relevant paragraphs which reads thus: “12. It is contended on behalf of the assessee that, once input tax has been paid, by virtue of Section 10 the assessee is entitled to the rebate of the tax against the output tax notwithstanding the fact that such