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

disallowance and this is clearly contrary to law. 6. In view of the above discussion, the assessee's reply cannot be accepted. 7. In Cochin International Airport Ltd. (92 taxmann.com 277), the Hon'ble ITAT Cochin have explained the provisions of section 263 and observed as follows: 7.1 In order to ascertain whether an order sought to be revised under

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

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

88 TAXMANN.COM 477 (KARNATAKA), 'CIT VS. BRIGADE ENTERPRISES LTD.', (2021) 124 TAXMANN.COM 237 (KARNATAKA), 'CIT VS. MONNET INDUSTRIES LTD', (2009) 176 TAXMAN 81 (DELHI), 'CIT VS. MONNET INDUSTRIES LTD.', (2012) 25 TAXMANN.COM 236 (SC). 7. On the other hand, learned counsel for the revenue while inviting the attention of this court to Section 254(2) of the Act submitted that

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

88 TAXMANN.COM 477 (KARNATAKA), 'CIT VS. BRIGADE ENTERPRISES LTD.', (2021) 124 TAXMANN.COM 237 (KARNATAKA), 'CIT VS. MONNET INDUSTRIES LTD', (2009) 176 TAXMAN 81 (DELHI), 'CIT VS. MONNET INDUSTRIES LTD.', (2012) 25 TAXMANN.COM 236 (SC). 7. On the other hand, learned counsel for the revenue while inviting the attention of this court to Section 254(2) of the Act submitted that

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

88 TAXMANN.COM 477 (KARNATAKA), 'CIT VS. BRIGADE ENTERPRISES LTD.', (2021) 124 TAXMANN.COM 237 (KARNATAKA), 'CIT VS. MONNET INDUSTRIES LTD', (2009) 176 TAXMAN 81 (DELHI), 'CIT VS. MONNET INDUSTRIES LTD.', (2012) 25 TAXMANN.COM 236 (SC). 7. On the other hand, learned counsel for the revenue while inviting the attention of this court to Section 254(2) of the Act submitted that

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

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

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

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 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

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. BRIGADE ENTERPRISES LTD.

In the result, we do not find any merit in this

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowed by assessing authority as the assessee had filed to establish the claim under said provision? (iii) Whether on the facts and in the circumstances of the case, the Tribunal was justified setting aside Assessing Officer's action in restricting the claim of deduction under section 80IB(10) to the extent of Rs.8,88

THE PR COMMISSIONER OF INCOME TAX CIT (A) vs. M/S BRIGADE ENTERPRISES LTD

In the result, we do not find any merit in this

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowed by assessing authority as the assessee had filed to establish the claim under said provision? (iii) Whether on the facts and in the circumstsances of the case, the tribunal was justified setting aside Assessing Officer's action in restricting the claim of d.. under Section 80IB(10) to the extent of Rs.8,88

CGI INFORMATION SYSTEMS vs. THE INCOME TAX OFFICER

Appeals are allowed

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

disallowed the benefit under Section 10A of the IT Act for A.Y.1998-99. For the said reason among others, ITAT has dismissed the appeal concurring with the finding of the CIT(A). 7 (2017)88

CGI INFORMATION SYSTEMS vs. DEPUTY COMMISSIONER OF

Appeals are allowed

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

disallowed the benefit under Section 10A of the IT Act for A.Y.1998-99. For the said reason among others, ITAT has dismissed the appeal concurring with the finding of the CIT(A). 7 (2017)88

CGI INFORMATION SYSTEMS vs. THE INCOME TAX OFFICER

Appeals are allowed

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

disallowed the benefit under Section 10A of the IT Act for A.Y.1998-99. For the said reason among others, ITAT has dismissed the appeal concurring with the finding of the CIT(A). 7 (2017)88

M/S GRANITE MART LIMITED vs. THE INCOME-TAX OFFICER

In the result the order passed by the

Bench: ALOK ARADHE,M.NAGAPRASANNA

disallowed the claim for deduction under Section 10B of the Act in respect of the sales made through third parties i.e., export houses and inter unit transfers. The Assessing Officer determined the income of the appellant as Rs.1,09,72,680/- as against the income declared by the appellant of Rs.1,88