M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI

The appeal of the assessee is allowed in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

26,60,000/- under section 201(1) and interest liability of ₹ 12,236,400/- under section 201(1A) of the act. 4. Aggrieved with the assessment order, the assessee carried the matter with the CIT appeal has confirmed the addition by holding that sufficient opportunity has been afforded to the assessee appellant and since the appellant assessee has nothing

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

26. The ld. Counsel of the assessee apropos ground No.4(a) and (b) submitted that the ld.CIT(A) has grossly erred in confirming the disallowance made by the AO in the sum of Rs.1,17,09,419/- incurred abroad on account of supervision charges at discharge port and rs.5,77,23,014.18 incurred abroad on professional and consultancy fees

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

26. The ld. Counsel of the assessee apropos ground No.4(a) and (b) submitted that the ld.CIT(A) has grossly erred in confirming the disallowance made by the AO in the sum of Rs.1,17,09,419/- incurred abroad on account of supervision charges at discharge port and rs.5,77,23,014.18 incurred abroad on professional and consultancy fees

SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI

In the result, the appeal of the assessee is allowe

Bench: Dr. M. L. Meena & Shri Anikesh Banerjee

10%) Rs.80,72,228 Rs.8,11,007 Rs.1,63,847 Rs.1,63,847 Contract (1%) Rs.13,77,717 Rs.15,585 Rs.5919 Consultancy Rs.33,95,000 Rs.39,500 Rs.1,527 Total Rs.98,44,945 As per the provisions of section 40(a)(ia) of the Income Tax Act, As per the provisions of section 40(a)(ia) of the Income

GUALA CLOSURES (INDIA) PVT. LTD.,PANAJI vs. THE INCOME TAX OFFICER, WARD - 1(1), PANAJI

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A.No.344/Pan/2017 (A.Y.2013-14 ) Guala Closures(India) Vs. I T O Ward1(1), Private Limited, Aaykar Bhavan, D-1, Sesa Ghor, Edc, Patto, 20,Edc Complex, Panjim-403001. Patto, Goa. Panaji-403001, Goa Pan/Gir No.:Aaacg4447J Appellant .. Respondent

10% under Article 11 of the India -UK Tax Treaty. Upon the said question being answered the Department is at liberty to gross up the tax rate in an appropriate manner.” (Emphasis suppled) . Thus, 5. We considering the facts, submissions and ratio of the judicial decision restore this disputed issue for limited purpose to the file of the Assessing officer

THE TISK USGAO URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,PONDA vs. INCOME TAX OFFICER, WARD - 2(3), PANAJI

In the result, the appeal filed by the assessee in ITA

Bench: Shri Satbeer Singh Godara

26,610/- under the provisions of section 40(a)(ia) of the Act. 6. Being aggrieved by the above assessment order, an appeal was filed before the ld. CIT(A), who vide impugned order held that the appellant is not a co-operative bank but a mere co-operative society carrying on the business of providing credit facilities

INFRASTRUCTURE LOGISTICS PVT. LTD.,DONA PAULA vs. JOINT COMM. OF INCOME TAX, RANGE - 1, PANAJI

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 380/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 Infrastructure Logistics Pvt. Ltd. Cidade De Goa, Vainguinim Beach, Dona Paula, Goa-403 004. Pan : Aaaci9107R .......अपीलाथ" / Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Range-1, Panaji-Goa, ……""यथ" / Respondent आयकर अपील सं. / Ita No. 381/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 The Assistant Commissioner Of Income Tax, Central Circle, Panaji-Goa, .......अपीलाथ" / Appellant बनाम / V/S.

disallowance of 18 Infrastructure Logistics Pvt. Ltd. ITA Nos.380 & 381/PAN/2017 the assessee’s claim for deduction of Rs.10,89,334/-, we uphold the same. Thus, the Ground of appeal No.1 raised by the revenue is dismissed in terms of our aforesaid observations. 17. We shall now advert to the grievance of the Revenue that the CIT(Appeals) had erred

ASSTT. COMM. OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. INFRASTRUCTURE LOGISTICS PVT. LTD., DONA PAULA

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 380/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 Infrastructure Logistics Pvt. Ltd. Cidade De Goa, Vainguinim Beach, Dona Paula, Goa-403 004. Pan : Aaaci9107R .......अपीलाथ" / Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Range-1, Panaji-Goa, ……""यथ" / Respondent आयकर अपील सं. / Ita No. 381/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 The Assistant Commissioner Of Income Tax, Central Circle, Panaji-Goa, .......अपीलाथ" / Appellant बनाम / V/S.

disallowance of 18 Infrastructure Logistics Pvt. Ltd. ITA Nos.380 & 381/PAN/2017 the assessee’s claim for deduction of Rs.10,89,334/-, we uphold the same. Thus, the Ground of appeal No.1 raised by the revenue is dismissed in terms of our aforesaid observations. 17. We shall now advert to the grievance of the Revenue that the CIT(Appeals) had erred

VIRUPAXAPPA SIDRAMAPPA BEMBALGI,BELAGAVI vs. INCOME TAX OFFICER, BELGAVU

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 011/Pan/2025 Assessment Year : 2017-18 M/S Virupakaxappa Sidramappa Bembalgi 580, Saraf Katta, Shahapur, Belgaum-590003. Pan : Aadfv3936F . . . . . . . Appellant

26,41,526/- from which the appellant earned a gross profit of ₹54,63,881/- & net profit of ₹7,65,092/-. For purpose said trading business, the assessee maintained regular books of account as prescribed u/s 44AA of the Act and subjected them to audit u/s 44AB of the Act. With the former details the appellant filed NIL return

INCOME TAX OFFICER, WARD -2(2), , BELGAVI vs. SHIVA CREDIT SOUHARDA SAHAKARI NIYAMIT, BELGAVI

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

26,310/- under section 143(3) of the I.T. Act, 1961. 2.2. Aggrieved by the order of the A.O. the assessee society carried the matter in appeal before the Ld. CIT(A). Despite several opportunities/adjournments provided to the assessee-society to put-forth its submissions, the assessee society did not appear before the Ld. CIT(A) nor filed any documentary

M/S NERLI PRATHAMIK KRISHI PATTIN SAHAKARI BANK NIYAMIT,NERLI vs. THE INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

26 days, ITA No. 181/PAN/2018 is delay in 32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018

SHRI ADINATH PATTIN SOUHARDA SAHAKARI NIYAMIT,HEBBAL vs. THE INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

26 days, ITA No. 181/PAN/2018 is delay in 32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018

SHRI MALLIKARJUN URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 1(2), , BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

26 days, ITA No. 181/PAN/2018 is delay in 32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

26 days, ITA No. 181/PAN/2018 is delay in 32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018

SHRI MAHALAXMI URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,NANDAGAON vs. THE INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, all the grounds of appeal of the assessee related ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

26 days, ITA No. 181/PAN/2018 is delay in 32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018

THE KARNATAKA STATE GOVERNMENT EMPLOYEES MULTIPURPOSE CO-OPERATIVE SOCIETY LIMITED,ATHANI vs. INCOME TAX OFFICER, WARD - 1(1), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

26 days, ITA No. 181/PAN/2018 is delay in 32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

26 days, ITA No. 181/PAN/2018 is delay in 32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018

M/S PRATHMIK KRUSHI SAHAKARI BANK NIYAMIT,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELGAUM

In the result, all the grounds of appeal of the assessee related ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

26 days, ITA No. 181/PAN/2018 is delay in 32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018

THE NUTAN MAHILA URBAN CO-OP CREDIT SOCIETY LTD.,MUNAVALLI vs. THE INCOME TAX OFFICER, WARD - 1 (1), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

26 days, ITA No. 181/PAN/2018 is delay in 32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018