STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

1 not offered as income. Disallowance due to re-computation of deduction under section 2 36(1)(viia). Disallowance of depreciation

DY..C.I.T., BANGALORE vs. M/S STATE BANK OF MYSORE, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

1 not offered as income. Disallowance due to re-computation of deduction under section 2 36(1)(viia). Disallowance of depreciation

BRILLPHARMA PVT. LTD.,MUMBAI vs. ACIT, CPC,BANGALORE, BANGALORE

In the result, appeal by the assessee is allowed for statistical purpose

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

KETAN BROTHERS DIAMONDS EXPORTS ,MUMBAI vs. ACIT 23(2) /ACIT 23(1) , MUMBAI

In the result, appeal by the assessee is allowed for statistical purpose

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

M/S. SUPER TILES & MARBLES PVT. LTD,MUMBAI vs. NFAC, NEW DELHI

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

SWAROOPSING BHADURSINGH RATHORE,THANE vs. ASSTT.DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

SWAROOPSINGH BHADURSINGH RATHORE,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX - CPC, BANGLORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

M/S PAPER RECYCLE ,MUMBAI vs. CIT (APPEAL) , DELHI

In the result, appeal of the assessee is allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

SAVANI HERITAGE CONSERVATION PVT. LTD,MUMBAI vs. ADIT, CPC, BENGALURU

In the result, appeal of the assessee is allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

TASKUS INDIA PRIVATE LIMITED,MUMBAI vs. CIRCLE 8(3)(1), MUMBAI

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2022-23 M/S Taskus India Pvt. Ltd., 1. Dy. Director Of Income- Ttc Industrial Area, Tower -9, Tax Central Processing Vs. Gigaplex It Park, 18Th & 19Th Centre Unit, Bengaluru, Floor, Midc, Plot No. 1 I.T.5, 1St Floor, Prestige Alpha Airoli Knowledge Park Rd, Airoli, No 48/1, 48/2 Navi Mumbai-400708. Beratenaagrahara Begur Hosur Rd Uttarahali Hobli, Bengaluru- 560100. 2. The Dy. Cit, Circle 8(3)(1), Mumbai. Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aahct 0980 G Appellant Respondent

section 143(1)(a)(ii) to make a disallowance CPC proposed under section 143(1)(a)(ii) to make a disallowance

DICITEX HOME FURNISHING PVT. LTD,MUMBAI vs. DCIT CIR 1 (3) (1) , MUMBAI

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc) & Could Be Allowed As Deduction.

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

MASTER POLISHERS PRIVATE LIMITED,MUMBAI vs. DCIT, CPC, MUMBAI

In the result, all the appeals are allowed in the terms indicated above

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

T K STEEL ROLLING MILLS PRIVATE LIMITED,MUMBAI vs. DCIT, CPC, BANGALURU, BANGALURU

In the result, all the appeals are allowed in the terms indicated above

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

T K STEEL ROLLING MILLS PRIVATE LIMITED,MUMBAI vs. DCIT, CPC, , BANGALURU

In the result, all the appeals are allowed in the terms indicated above

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

M/S VAISHALI PHARMA LIMITED ,MUMBAI vs. DY CIT CPC, BANGALURU

In the result, all the appeals are allowed in the terms indicated above

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

NILESH V. METHA,MUMBAI vs. DCIT 32(1),MUMBAI, MUMBAI

In the result, all the appeals are allowed in the terms indicated above

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

STG REFRACTORY SERVICES PVT. LTD.,,MUMBAI-400042 vs. DY COMMISSIONER OF INCOME TAX , CENTRAL PROCESSING CENTRE, KARNATAKA-560500

In the result, all the appeals are allowed in the terms indicated above

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1

SURANA MOTORS PRIVATE LIMITED ,MUMBAI vs. DY CIT, CPC, BANGALORE

In the result, all the appeals are allowed in the terms indicated above

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1