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

disallowance of Rs.74,08,964/- under the provisions of Section 80JJAA of the Act were proposed. The 5 assessee thereupon filed objections before the Dispute Resolution Panel contesting all the additions. The Dispute Resolution Panel, however rejected the objections preferred by the assessee. The assessee thereupon filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred

SKF TECHNOLOGIES (INDIA) P. LTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

The Appeal is disposed of

Bench: S.SUJATHA,VINEET KOTHARI

92C of the Act required further investigation and therefore the learned Tribunal remanded the matter back to the Assessing Officer. Date of Judgment 19-06-2018, ITA No.83/2017 SKF Technologies [India] P. Ltd. Vs. Deputy Commissioner of Income Tax 3/9 4. The other issue raised for the said Assessment Years above was also about the disallowance under Section

PR COMMISSIONER OF vs. M/S TELELOGIC INDIA PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

2] Whether on the facts and in the circumstances of the case, that the Tribunal is right in law in including the expenditure incurred in foreign currency attributed to providing technical services outside India by relying upon the decision of this Hon’ble High Court in the case of CIT V/s. Tata Elaxy even when the said decision

THE PR. COMMISSIONER OF INCOME TAX vs. M/S EDS ELECTRONICS DATA SYSTEMS INDIA PVT.LTD.

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

Bench: ALOK ARADHE,R. NATARAJ

2. Facts leading to filing of this appeal briefly stated are that the respondent provides its technical consultancy services to third parties and operate as entrepreneur. The business of providing technical consultancy services is an independent business segment. The parent company of the assessee is EDS Sweden and another Swedish company i.e., SKF AB had entered into a Master Service

PR COMMISSIONER OF vs. M/S LUWA INDIA PRIVATE LIMITED

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

2. Facts leading to filing of this appeal briefly stated are that the assessee filed the return of income for the Assessment Year 2007-08 declaring a total income of Rs.3,87,19,390/-. The Assessing Officer initiated proceeding under Section 148 of the Act. As the assessee had entered certain international transactions, the Assessing Officer made a reference