REKHA KRISHNARAJ vs. THE INCOME TAX OFFICER

The appeal is dismissed accordingly

Bench: B.MANOHAR,N.KUMAR

68 of the Income Tax Act, 1961 (for short hereinafter referred to as the `Act') is not attracted to the facts of the case. 2. The assessee is the proprietrix of M/s.Krishna Hardware, Hospet, which was started from April, 1996. The capital investment was of Rs.50,000/-. A survey under Section 133A of the Act was conducted on 29th

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands dismissed

Bench: S.G.PANDIT,K. V. ARAVIND

68 of the Act, under the facts and in the circumstances of the appellant's case. - 10 - ITA No. 166 of 2025 2.1 The addition made by the learned A.O. u/s.68 of the Act is purely on suspicion and surmise, assumptions and presumptions and is contrary on the materials available on record and the addition made requires to be deleted

THE COMMISSIONER OF INCOME TAX vs. SRI N LEELA KUMAR

Bench: N.KUMAR,RATHNAKALA

144 or section 147 have been concluded prior to the date of commencement of the search or the date of requisition, on the basis of such assessments; - 9 - (b) where returns of income have been filed under section 139 or in response to a notice issued under sub-section (1) of section 142 or section

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

144 C (5) of the Income Tax Act, 1961, the Assessee Company preferred an appeal before the learned Income Tax Appellate Tribunal (ITAT), who disposed of the said appeal by the impugned Order dated 22/02/2017. Date of Judgment :23-07-2018 I.T.A.No.512/2017 M/s. Fidelity Business Services India Pvt. Ltd., Vs. Assistant Commissioner of Income-Tax, & Anr. 7/86

SHRI HARISH WADHWA vs. THE INCOME TAX OFFICER,

Appeal is allowed

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

68 of the Income Tax Act, 1961? (iv) Whether the Tribunal was right in law in confirming the addition of Rs.28,71,972/- (credit card expenses) towards unexplained expenditure under Section 69C of the Act, without considering that the assessee had declared income under the provisions of Section 44AD of the Act? (v) Whether the Tribunal was right

M/S. DEEPAK EXTRUSIONS PVT. LTD., vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Dr.Justice Vineet Kothari W.P.No.33125/2017 (T-It) Between

Section 144 of the Income Tax Act, 1961, for A.Y. 2014-15. 2. The impugned additions have been made in the declared income of the petitioner-assessee inter alia Date of Order 20-02-2018 W.P.No.33125/2017 M/s. Deepak Extrusions Pvt. Ltd., Vs. The Deputy Commissioner of Income Tax 3/7 on the ground of ‘unexplained cash credits’ U/s. 68

THE COMMISIONER OF INCOME-TAX vs. M/S INTEVA PRODUCTS INDIA AUTOMATIVE PVT LTD.,

Appeals are dismissed with costs

Bench: S.SUJATHA,VINEET KOTHARI

144 of C.P.C. Scope of provision was wide enough to cover all kinds of variations, reversal, setting aside or modification of decree or order. The successful party can demand restitution of what it has lost. 10 (2004) 2 SCC 783 Karnataka Rare Earth and anr. v/s Senior Geologist, Department of Mines and Geology and anr. Held – principle of restitution

THE COMMISIONER OF INCOME-TAX vs. M/S ESSAR DIGITRONICS PVT LTD

Appeals are dismissed with costs

Bench: S.SUJATHA,VINEET SARAN

144 of C.P.C. Scope of provision was wide enough to cover all kinds of variations, reversal, setting aside or modification of decree or order. The successful party can demand restitution of what it has lost. 10 (2004) 2 SCC 783 Karnataka Rare Earth and anr. v/s Senior Geologist, Department of Mines and Geology and anr. Held – principle of restitution

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68. What follows is, if the provisions contained in Section 90 is more beneficial to the assessee as compared to the - 85 - terms in the agreement by India with the Government of any country outside India then, notwithstanding such agreement, the provisions of the Act to the extent they are beneficial to that assesseee apply. The benefit claimed

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68. What follows is, if the provisions contained in Section 90 is more beneficial to the assessee as compared to the - 85 - terms in the agreement by India with the Government of any country outside India then, notwithstanding such agreement, the provisions of the Act to the extent they are beneficial to that assesseee apply. The benefit claimed

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles

M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles