THE COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S HEWLETT PACKARD GLOBALSOFT PVT LTD

Appeals are hereby dismissed by

Bench: ARAVIND KUMAR,VINEET SARAN

3) read with Section 147 on 31.12.2007. 12 This was carried in appeal by the assessee and was successful partially. The assessee being aggrieved by the finding recorded by the Appellate Commissioner that reopening being proper, filed further appeal before the Tribunal and the revenue being aggrieved by the grant of partial relief to the assessee by the Appellate Commissioner

COMMISSIONER OF INCOME TAX TDS vs. M/S BHARAT HOTELS LIMITED

Appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

154 of the Act, which provides for rectification of mistake, the Appellate Commissioner corrected its order and held that the impugned order passed by the Assessing Officer was within limitation. However, a finding was also recorded that the amount paid by the assessee to the Recipient was not towards rent and hence the provisions of Section

COMMISSIONER OF INCOME TAX vs. M/S GMR HOLDINGS PVT LTD.,

The appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

3) of the Act. It is also a matter of record that before initiating re- assessment proceedings by issuing notice under Section 148 of the Act, the AO had initiated proceedings under Section 154 of the Act for the same reasons and proceedings initiated under Section 154 were dropped by him after the issuance of notice under Section

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

Bench: CHIEF JUSTICE,C M JOSHI

3. The Revenue had preferred the said appeals before the learned Tribunal assailing orders dated 27.05.2024 passed by the Commissioner of Income Tax (Appeals) [CIT(A)], in respect of the AYs 2015-16 and 2016-17. - 5 - HC-KAR NC: 2025:KHC:36360-DB ITA No. 107 of 2025 C/W ITA No. 106 of 2025 4. The Assessee [EYGBS (India