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

SCORPIO IRON LTD,PANAJI vs. ITO, WARD - 1(4), PANAJI

In the result, both appeals of the assessee are allowed

2 formulated by the revenue in the respective appeals, we proceed to pass the following: ORDER (i)Both the appeals i.e., ITA No. 392/2018 and ITA No.170/2019 are dismissed. (ii)Order dated 22.12.2017 passed by the Income Tax Appellate Tribunal, Bangalore in Taxport Overseas (P.) Ltd. (supra) is affirmed. 10. The above said view was followed by the Delhi Bench

SHREE AMBEY FORGING PRIVAT LIMITED,PANAJI vs. ITO, WARD - (4), PANAJI

In the result, both appeals of the assessee are allowed

2 formulated by the revenue in the respective appeals, we proceed to pass the following: ORDER (i)Both the appeals i.e., ITA No. 392/2018 and ITA No.170/2019 are dismissed. (ii)Order dated 22.12.2017 passed by the Income Tax Appellate Tribunal, Bangalore in Taxport Overseas (P.) Ltd. (supra) is affirmed. 10. The above said view was followed by the Delhi Bench

SIDDHANTH EX - SERVICEMEN SECURITY SERVICES,VASCO vs. DCIT, CPC, BENGALURU

In the result, the appeal of assessee is dismissed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

disallowance made by the CPC, Bangalore for delay in depositing the said employee’s contribution before due dates concerning the relevant Act. The ld. DR placed on record the decision of Hon’ble Supreme Court in batch of the appeals, lead case being Checkmate Services P. Ltd. in Civil Appeal No. 2833 of 2016 and submitted that the assessee