Andhra PRadesh Pradesh Fibres Limited vs. Assistant commissioner of Income Tax

In the result, the order passed by the

Bench: V.V.S.RAO,SANJAY KUMAR

1) to the assessee. The assessing officer by an order dated 26.03.1999 passed an order of assessment and inter alia quantified the total taxable income at Rs.8,38,38,080/-. 100% Depreciation claimed by the assessee on pollution control equipment worth Rs.4,93,00,000/- was 6 disallowed and 80% interest on the amount advanced to Madhya Pradesh State Electricity

M/s.CCL Products [India] Limited vs. The Commissioner of Income Tax-I

1,77,48,529/- on account of unexplained sales and ` 3,49,65,324/- on account of unexplained purchases. Feeling aggrieved against the order of CIT under Section GURBACHAN SINGH 2014.09.04 10:50 I attest to the accuracy and integrity of this document High Court Chandigarh ITA No. 360 of 2011 -4- 263 of the Act, the assessee filed

The Commissioner of Income Tax -V, vs. M/S Secunderabad Club

Bench: V.V.S.RAO,RAMESH RANGANATHAN

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year): Provided that where an assessment under sub-section (3) of section 148 or this section has been made for the relevant assessment year, no action shall

Commissioner of Income Tax (TDS) vs. M/s. Yashoda Super Speciality Hospital

In the result, the appeal fails

1. THE COMMISSIONER OF INCOME-TAX C.R.BUILDING QUEENS ROAD BANGALORE. 2. THE ASST. COMMISSIONER OF INCOME TAX CIRCLE - 11 (5) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE. ... APPELLANTS (BY Mr.K.V.ARAVIND, ADV.,) AND: KARNATAKA POWER TRANSMISSION CORPORATION LTD., 7TH FLOOR, KAVERI BHAVAN K.G.ROAD BANGALORE - 560 009 ... RESPONDENT (BY Mr.K.K.CHYTHANYA, ADV.) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING

M/s. CCL Products (India) Ltd., vs. The Commissioner of Income Tax -1

In the result, the appeals are dismissed

1. THE COMMISSIONER OF INCOME-TAX C R BUILDING, QUEENS ROAD, BANGALORE. 2. THE COMMISSIONER OF INCOME TAX -I CIRCLE-1, C R BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI DILIP, ADV. FOR SRI K V ARAVIND, ADV.) AND M/S INFOSYS BPO LTD., 26/3, 26/4 & 26/6 ELECTRONIC CITY HOSUR ROAD, BANGALORE-560100. ... RESPONDENT (BY SRI T.SURYANARAYANA, ADV.) 3 THIS

Commissioner of IncomeTax-II, vs. M/S RK Hair Products Pvt Limited,

In the result, the appeals are dismissed

1. THE COMMISSIONER OF INCOME-TAX C R BUILDING, QUEENS ROAD, BANGALORE. 2. THE COMMISSIONER OF INCOME TAX -I CIRCLE-1, C R BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI DILIP, ADV. FOR SRI K V ARAVIND, ADV.) AND M/S INFOSYS BPO LTD., 26/3, 26/4 & 26/6 ELECTRONIC CITY HOSUR ROAD, BANGALORE-560100. ... RESPONDENT (BY SRI T.SURYANARAYANA, ADV.) 3 THIS

The Commissioner of income Tax-II vs. M/s.Ideal Industrial Explosives Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

1) which reads: “(g) the amount or amounts set aside as provision for diminution in the value of any asset” is not disallowance of Rs.8,61,53,052/- towards provision for bad debts made under section 36(ii) (viia) while calculating the book profit under section 115JA in accordance with law?” In fact, the specific stand of the Assessing Officer

M/SVISWARUPA BUILDERS AND DEVELOPERS P LTD/. vs. INCOME TAX OFFICER,WARD/3(I) HYDERABAD

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 148 of the Income Tax Act, 1961 (for short, “the Act”), the assessee has filed returns disclosing “nil” income, claiming the rental income and maintenance charges as “income from business source”. The assessee has claimed the expenditure and depreciation on building, and maintenance. The Assessing Officer (AO), on consideration of the accounts and the legal position, treated the rental