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

8. According to him, the order passed by the PCIT under Section 263 does not dispute the fact that the amount of Rs.36,34,10,000/- represents discounts. In that view of the matter, the only plausible view is that Section 194H does not stand attracted and therefore the conclusion that there ought to be a disallowance

PR. COMMISSIONER OF INCOME TAX-2 vs. M/S.J.J.GLASTRONICS PVT LTD

The appeal stands dismissed

Bench: S.SUJATHA,J.M.KHAZI

8. Section 115JB of the Act is a complete code in itself. The controversy relating to disallowance under Section 14A of the Act for determining

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

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

8. The Assessee has filed an appeal as regards disallowance in respect of Section 80JJ(AA); the Revenue filed an appeal

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

8. We have considered the submissions made by learned counsel for the parties and have perused the record. Twin issues arise for consideration in the appeal preferred by the assessee viz., disallowance of interest on borrowed capital insofar as it pertains to investment made in the foreign subsidiary of the assessee and disallowance of interest under Section

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

8. We have considered the submissions made by learned counsel for the parties and have perused the record. Twin issues arise for consideration in the appeal preferred by the assessee viz., disallowance of interest on borrowed capital insofar as it pertains to investment made in the foreign subsidiary of the assessee and disallowance of interest under Section

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

8. We have considered the submissions made by learned counsel for the parties and have perused the record. Twin issues arise for consideration in the appeal preferred by the assessee viz., disallowance of interest on borrowed capital insofar as it pertains to investment made in the foreign subsidiary of the assessee and disallowance of interest under Section

THE DIRECTOR OF INCOME TAX vs. INDIA HERITAGE FOUNDATION

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

8) of the Act, thereby traversing beyond the scope of the appeal without appreciating the facts and circumstances and recorded a perverse finding? 2. Facts leading to filing of this appeal briefly stated are that assessee is a Trust engaged in the business of construction and real estate activities and is registered under Section 12AA

THE PR COMMISSIONER OF INCOME TAX vs. M/S HINDUSTAN AERONAUTICS LTD

In the result, the order of the

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowance of its claim under Section 14A of the Act was made. The revenue has filed an appeal being aggrieved by the order of the tribunal granting the alternate relief to the assessee for Research and Development expenses under Section 35(1)(iv) of the Act. 8

HINDUSTAN AERONAUTICS LIMITED vs. ASSISTANT COMMISSIONER

In the result, the order of the

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowance of its claim under Section 14A of the Act was made. The revenue has filed an appeal being aggrieved by the order of the tribunal granting the alternate relief to the assessee for Research and Development expenses under Section 35(1)(iv) of the Act. 8

KARNATAKA STATE BEVERAGES CORPORTION LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No.12872 Of 2013 (T-It) Connected With Writ Petition No.14687 Of 2014 (T-It), Writ Petition No.15910 Of 2015 (T-It) & Writ Petition No.17514 Of 2015 (T-It) In W.P.No.12872 Of 2013 Between: Karnataka State Beverages Corporation Limited, Represented By It’S Executive Director (Finance), Sri. Shrikant B Vanahalli, Aged About 57 Years, No.78, Seethalakshmi Towers, Mission Road, Bangalore 560 027. …Petitioner

disallowance of privilege fees in the assessment order is in violation of the powers of the State to have its Statute as per Entry 8 of list-II of Seventh Schedule and being within its powers under Article 245(1) and 246(3) of the Constitution of India and etc; These Writ Petitions coming on for orders, this

M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowing the claim under section 40(a)(ia) of the Act. 6. Learned counsel appearing for the Revenue, justifying the impugned order of the Tribunal submitted that, the Airlines Operators while paying Passenger Service Fees [PSF (SC & FC) were retaining the amount - 12 - of 2.5% of the invoice value on account of prompt payment by them to the assessee before

M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowing the claim under section 40(a)(ia) of the Act. 6. Learned counsel appearing for the Revenue, justifying the impugned order of the Tribunal submitted that, the Airlines Operators while paying Passenger Service Fees [PSF (SC & FC) were retaining the amount - 12 - of 2.5% of the invoice value on account of prompt payment by them to the assessee before

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowing the claim under section 40(a)(ia) of the Act. 6. Learned counsel appearing for the Revenue, justifying the impugned order of the Tribunal submitted that, the Airlines Operators while paying Passenger Service Fees [PSF (SC & FC) were retaining the amount - 12 - of 2.5% of the invoice value on account of prompt payment by them to the assessee before

M/S DELHI INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowing the claim under section 40(a)(ia) of the Act. 6. Learned counsel appearing for the Revenue, justifying the impugned order of the Tribunal submitted that, the Airlines Operators while paying Passenger Service Fees [PSF (SC & FC) were retaining the amount - 12 - of 2.5% of the invoice value on account of prompt payment by them to the assessee before

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowing the claim under section 40(a)(ia) of the Act. 6. Learned counsel appearing for the Revenue, justifying the impugned order of the Tribunal submitted that, the Airlines Operators while paying Passenger Service Fees [PSF (SC & FC) were retaining the amount - 12 - of 2.5% of the invoice value on account of prompt payment by them to the assessee before

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

disallowing the claim under section 40(a)(ia) of the Act. 6. Learned counsel appearing for the Revenue, justifying the impugned order of the Tribunal submitted that, the Airlines Operators while paying Passenger Service Fees [PSF (SC & FC) were retaining the amount - 12 - of 2.5% of the invoice value on account of prompt payment by them to the assessee before

COMMISSIONER OF INCOME TAX vs. SHRI V.MADHUSUDHAN

In the result, the petition stands dismissed

Bench: ALOK ARADHE,R. NATARAJ

Section 8 of the State Act. In addition to the coffee income, the petitioner also admitted the income on pepper and cardamom and declared loss of Rs.49,791/-. The Assessing Officer disallowing

SMT LATHA H M vs. DR RAVINDRANATH H M

In the result, the petition stands dismissed

Bench: H.B.PRABHAKARA SASTRY

Section 8 of the State Act. In addition to the coffee income, the petitioner also admitted the income on pepper and cardamom and declared loss of Rs.49,791/-. The Assessing Officer disallowing