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

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

5. The other ground was since the lease rentals was being paid to the vendors under the contract, and therefore, the payment/expenses would be attracting the provisions of Section 194-C of the Act. The CIT-A, as regards the deduction under Section 80JJ(AA) held that the said provision would apply to the workmen of the Assessee but held

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

Disallowance of expenses claimed under section 37(1) towards illegal mining. 387,76,69,992/- 4. Aggrieved by the above additions, the assessee preferred an appeal before the Tribunal against the additions made hereinabove, which came to be allowed. 5. It is stated in the appeal that during the assessment proceedings, it was observed that, M/s GLA Trading International

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

2) was issued on 09.11.2001. The assessee moved a rectification application u/s 154 for having wrongly claimed deduction u/s 80HHC at 100% instead of 80%. Rectification order was passed on - 18 - 19.02.2002 and the income was determined at Rs.114,72,43,817/- u/s 143(1) read with Section 154. Notice u/s 142(1) was issued on 21.12.2001 with a questionnaire

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

2) was issued on 09.11.2001. The assessee moved a rectification application u/s 154 for having wrongly claimed deduction u/s 80HHC at 100% instead of 80%. Rectification order was passed on - 18 - 19.02.2002 and the income was determined at Rs.114,72,43,817/- u/s 143(1) read with Section 154. Notice u/s 142(1) was issued on 21.12.2001 with a questionnaire

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

Bench: S.SUJATHA,VINEET KOTHARI

disallowed the depreciation and the High Court affirmed the decision of the Tribunal. On appeal to the Supreme Court: Held, that under Section 254 (1) of the Income-tax Act, 1961, the Appellate Tribunal had no power to take back the benefit conferred by the assessing Officer or enhance the assessment. Since the Assessing Officer had granted depreciation in respect

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

disallowance under Section 14A of the Act, the Commissioner of Income Tax (Appeals) upheld the order of the Assessing Officer. In the result, the appeal preferred by the assessee was partly allowed. The assessee as well as the revenue filed appeals before the Income Tax Appellate Tribunal against the order of Commissioner of Income Tax (Appeals). The Tribunal

M/S J K CEMENT WORKS vs. THE STATE OF KARNATAKA

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

5. Furniture including slotted angles and ready to assemble parts of furniture, stationery articles including paper, sanitary fittings, cement and other construction materials including bricks, timber, wood, glass, mirrors, roofing materials, stones, tiles and paints, toilet articles. ” Date of Order: 23.03.2017 STRP Nos.100001, 100002, 100003 of 2017 M/s.J.K. Cement Works, Bagalkot Vs. The State of Karnataka 18 / 39 8. Having

THE COMMISSIONER OF INCOME TAX vs. PRAVEEN V DODDANAVAR

Bench: SREENIVAS HARISH KUMAR,VINEET KOTHARI

5. Furniture including slotted angles and ready to assemble parts of furniture, stationery articles including paper, sanitary fittings, cement and other construction materials including bricks, timber, wood, glass, mirrors, roofing materials, stones, tiles and paints, toilet articles. ” Date of Order: 23.03.2017 STRP Nos.100001, 100002, 100003 of 2017 M/s.J.K. Cement Works, Bagalkot Vs. The State of Karnataka 18 / 39 8. Having

THE BAILHONGAL URBAN COOPERATIVE BANK LTD vs. THE COMMISSIONER OF INCOME TAX

Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR

5. Furniture including slotted angles and ready to assemble parts of furniture, stationery articles including paper, sanitary fittings, cement and other construction materials including bricks, timber, wood, glass, mirrors, roofing materials, stones, tiles and paints, toilet articles. ” Date of Order: 23.03.2017 STRP Nos.100001, 100002, 100003 of 2017 M/s.J.K. Cement Works, Bagalkot Vs. The State of Karnataka 18 / 39 8. Having

MADHU SOUHARDA PATHINA SAHAKARI NIYAMITHA vs. THE INCOME TAX OFFICER

The appeal stands dismissed

Bench: S.G.PANDIT,K. V. ARAVIND

2. This appeal is filed by the assessee challenging the order passed by the Income Tax Appellate Tribunal, “B” Bench, Bengaluru (for short, “the Tribunal”) in ITA No. 969/Bang/2023 dated 02.01.2024, relating to the Assessment Year 2017–18. The assessee is assessed in the status of an Association of Persons

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

2)(iii) to the extent of Rs.20,51,175/- and disallowance of Rs.74,08,964/- under the provisions of Section 80JJAA of the Act were proposed. The 5

THE PR. COMMISSIONER OF INCOME TAX, CIT (A) vs. M/S. MANIPAL HEALTH SYSTEMS PVT. LTD.,

Appeal is dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 40A(2) of the Income Tax, Act 19614 for the service charges paid to its holding company, M/s. MEMGIIPL5. On appeal, the CIT(A)6 partly allowed assessee's appeal and confirmed the disallowance. On further appeal, the ITAT has 2Assessment Year 3Assessing Officer 4‘the Act’ for short 5

SRI N GOVINDARAJU vs. THE INCOME TAX OFFICER

Appeal stands disposed of

Bench: S.SUJATHA,VINEET SARAN

5 of 2010 issued by the CBDT (already reproduced above) also makes this position clear. In our view, there is no conflict between the main section 147 and its Explanation 3. This Explanation has been inserted only to clarify the main section and not 26 curtail its scope. Insertion of Explanation 3 is thus clarificatory and is for the benefit

PR.COMMISSIONER OF INCOMETAX-2 vs. M/S.EYGBS (INDIA) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

5 and 6 – relate to the division of disallowance under Section 14A of the Act. 16. As noted above, the AO had denied the exemption under Section 10-AA of the Act on the ground that the same was occasioned by TP adjustment. The said disallowance was founded on the proviso to Section

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 254(2) of the Act which was disposed of by an order dated 06.12.2017 and it was held as under: (i) The claim for disallowance of interest made with regard to investments in the share capital of A.N.Coffeeday, the matter was remitted to the Assessing Officer. (ii) With regard to claim made on interest on borrowed capital attributed

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 254(2) of the Act which was disposed of by an order dated 06.12.2017 and it was held as under: (i) The claim for disallowance of interest made with regard to investments in the share capital of A.N.Coffeeday, the matter was remitted to the Assessing Officer. (ii) With regard to claim made on interest on borrowed capital attributed

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

Section 254(2) of the Act which was disposed of by an order dated 06.12.2017 and it was held as under: (i) The claim for disallowance of interest made with regard to investments in the share capital of A.N.Coffeeday, the matter was remitted to the Assessing Officer. (ii) With regard to claim made on interest on borrowed capital attributed

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