MANGALORE REFINERY AND PETROCHEMICALS LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Disallowance under section 14A of the IT Act 9,03,79,391 7 8. Being aggrieved by the aforesaid assessment

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

9. He has also stated, without prejudice and in any event, it is submitted that an order giving effect to the order under Section 263 is not passed, even as on date, to the best of the knowledge of the respondent. It is submitted that in terms of Section 153(3) of the Act, an order giving effect

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

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 40A(9) of the Act. In other words, the AO disallowed the deduction of the donation made to Khandesh

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

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

9. We find no merit in these civil appeals filed by the Department for the following reasons: firstly, as stated above, Section 43- B [main section], which stood inserted by Finance Act, 1983, with effect from 1st April, 1984, expressly commences with a non-obstante clause, the underlying object being to disallow

PR. COMMISSIONER OF vs. M/S TALLY SOLUTIONS PVT LTD.,

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowed by invoking the provisions of Section 40(a)(ia) of the Act. In the aforesaid factual background, the revenue has filed these appeals. 6. Learned counsel for the revenue submitted that the assessee had purchased the software from non 9

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowed by invoking the provisions of Section 40(a)(ia) of the Act. In the aforesaid factual background, the revenue has filed these appeals. 6. Learned counsel for the revenue submitted that the assessee had purchased the software from non 9

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

disallowed by invoking the provisions of Section 40(a)(ia) of the Act. In the aforesaid factual background, the revenue has filed these appeals. 6. Learned counsel for the revenue submitted that the assessee had purchased the software from non 9

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

disallowance under Section 14A of the Act, to the extent of Rs.7,35,920/- under Rule 8D(2)(iii) 9

COFFEEDAY GLOBAL LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

In the result, the orders dated 21

Bench: ALOK ARADHE,ASHOK S.KINAGI

disallowance under Section 14A of the Act, to the extent of Rs.7,35,920/- under Rule 8D(2)(iii) 9

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

disallowance under Section 14A of the Act, to the extent of Rs.7,35,920/- under Rule 8D(2)(iii) 9

M/S DELHI INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section

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

Bench: S.SUJATHA,S VISHWAJITH SHETTY

9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru, wherein the order of the assessing officer came to be confirmed. On further appeal before the Tribunal on the issue of disallowance of collection charges under Section

THE COMMISSIONER OF INCOME TAX vs. M/S. TRIDENT MINERALS (100% EOU)

The appeal is dismissed

Bench: H.T.NARENDRA PRASAD,B.VEERAPPA

9 and 9A of Section 10B of the Act do not exist from 1.4.2004 and : 11 : therefore, the conclusion of the assessing officer that deduction under section 10B of the Act cannot be granted on the merger of firms is not correct. 10. The Tribunal after recording a finding that in view of the CBDT Circular

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

Bench: CHIEF JUSTICE,C M JOSHI

disallowance of 10% of the exempt income under Section 14A of the Act. 9. The Assessee appealed the assessment orders