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DEPUTY COMMISSIONER OF INCOME TAX VS MPS INFOTECNICS PVT. LTD. (Formerly Known as Visesh Infotecnic Ltd.)
DELHI TRIBUNAL, Jan 21, 2021

1. The Deputy Commissioner of Income Tax, Circle-17 (1), files this appeal, New Delhi (The Learned AO) for Assessment Year 2011-12, against the order Of the Commissioner of...

1. The Deputy Commissioner of Income Tax, Circle-17 (1), files this appeal, New Delhi (The Learned AO) for Assessment Year 2011-12, against the order Of the Commissioner of Income Tax (Appeals) - 33, New Delhi (The Learned CIT (A)) dated 16 August 2017 allowing partly the appeal of the assessee. 2. The learned AO has raised following grounds of appeal:- "1. Whether on the facts and in circumstances of the case, the Ld. CIT(A) is legally justified

Legislation Referred To : Section 68, 32(1), 143(3)

ASSISTANT COMMISSIONER OF INCOME TAX & ANR. VS C. ASWATHANARAYANA & ANR.
BANGALORE TRIBUNAL, Jan 20, 2021

Per Bench 1. ITA Nos.1700 to 1702/Bang/2018 are appeals by the Revenue against the order dated 4.12.2017 of CIT(A)-6, Bengaluru, relating to Assessment Years 2005-06 to...

Per Bench 1. ITA Nos.1700 to 1702/Bang/2018 are appeals by the Revenue against the order dated 4.12.2017 of CIT(A)-6, Bengaluru, relating to Assessment Years 2005-06 to 2007-08. The assessee has filed C.O. against the very same order of CIT(A). 3. In the appeals filed by the Revenue, there is a delay of one day in the filing of appeal which has been explained as due to administrative reasons. The delay being not inordinate is condoned accepting t

Legislation Referred To : Section 153A, 271(1)(c), 274

VODAFONE IDEA LTD. (Earlier Known Vodafone Mobile Services Ltd.) VS INCOME TAX OFFICER
DELHI TRIBUNAL, Jan 20, 2021

Discount offered on some of the prepaid services did not partake the character of commission under Section 194H and hence there is no obligation to withhold tax on such...

TDS—Commission, brokerage etc.—A survey was carried out on premises of assessee it was found that assessee was providing services of post-paid mobile connections as well as prepaid mobile connections through its distributors—In respect of post-paid mobile services, assessee was deducting tax at source under Section 194H while making payments of discount/commission to its distributors—However, assessee was not deducting any

Subject : TDS
Legislation Referred To : Section 194H, 201(1A)
In Favour Of : Assessee

HAVELLS INDIA LTD. VS DEPUTY COMMISSIONER OF INCOME TAX (LTU)
DELHI TRIBUNAL, Jan 19, 2021

1. Both the appeals by the assessee are preferred against the order of the Commissioner of Income Tax (Appeals)-22 & 44, New Delhi dated 23.10.2015 & 29.10.2015...

1. Both the appeals by the assessee are preferred against the order of the Commissioner of Income Tax (Appeals)-22 & 44, New Delhi dated 23.10.2015 & 29.10.2015 respectively pertaining to Assessment Year 2009-10. Appeal No 6194/Del/2015 is against the quantum additions confirmed by CIT(A) and appeal No ITA No.463/Del/2016 is against the order passed u/s 154 of the Act. 2. The relevant facts as culled from the material on records are as un

Legislation Referred To : Section 36(1)(iii), 92CA, 80IC, 35D, 143(2)

ASHOK B SUREBAN VS ASSISTNAT COMMISSIONER OF INCOME TAX
BANGALORE TRIBUNAL, Jan 19, 2021

Penalty u/s 271AAb cannot be sustained where the assessee was not a person who was subjected to search u/s. 132.

Penalty—Penalty where search has not been initiated—Assessment was completed u/s. 143(3) r.w.s. 153C—Later, AO levied penalty u/s. 271AAB on account of undisclosed income declared by assessee during post- survey proceedings—CIT(Appeals) confirmed levy of penalty u/s. 271AAB—Held, identical issue was considered by Coordinate Bench of this Tribunal in case of Shri Suresh H. Kerudi (supra) wherein it was held that a per

Subject : Penalty
Legislation Referred To : Section 271AAb, 132
In Favour Of : Assessee

DAAWAT FOODS LTD. VS ASSISTANT COMMISSIONER OF INCOME TAX
DELHI TRIBUNAL, Jan 19, 2021

1. Both the appeals filed by the assessee are directed against the order dated 28.03.2013 of the Commissioner of Income Tax (A)-XXXIII, New Delhi relating to Assessment...

1. Both the appeals filed by the assessee are directed against the order dated 28.03.2013 of the Commissioner of Income Tax (A)-XXXIII, New Delhi relating to Assessment Years 2007-08 & 2008-09. 2. The relevant facts as culled from the material on records are as under: 3. Assessee is a company stated to be engaged in the business of manufacturing of rice and sale and purchase thereof. Assessee filed its original return of income for AY 2007-08

Legislation Referred To : Section 132, 142(2A), 153A, 143(1)

DEPUTY COMMISSIONER OF INCOME TAX VS AMERICAN SPRING & PRESSING WORKS PVT. LTD.
BOMBAY TRIBUNAL, Jan 18, 2021

1. This is an appeal filed by the Revenue. The relevant assessment year is 2010-11. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-20,...

1. This is an appeal filed by the Revenue. The relevant assessment year is 2010-11. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-20, Mumbai [in short 'CIT(A)'] and arises out of the assessment completed u/s 143(3) r.w.s. 147 the Income Tax Act 1961, (the 'Act'). 2. The grounds of appeal filed by the Revenue read as under : 1. Whether on the facts and circumstances of the caseand in law, Ld. CIT(A) was justi

Legislation Referred To : Section 133(6), 143(3)

BMC SOFTWARE INDIA PRIVATE LIMITED & ANR. VS DEPUTY COMMISSIONER OF INCOEM TAX & ANR.
PUNE TRIBUNAL, Jan 18, 2021

A company engaged in software products as well as Software Development services, income from both of which streams has been clubbed under segment of "Application Software"...

Transfer Pricing—Selection of comparables of software development services—For AY 2010-2011—Assessee is a domestic company engaged in providing Software Development services and Sales support services—Return was filed Assessee initially selected 9 comparables—TPO retained 2 companies from assessee's list and included 7 fresh companies—DRP excluded one company and inducted fresh 3 companies thereby making tally

Subject : Transfer Pricing
Legislation Referred To : Section 143(3)
In Favour Of : Matter remanded

ASSISTANT COMMISSIONER OF INCOME TAX VS GLOBAL FINSOL PVT. LTD.
BANGALORE TRIBUNAL, Jan 18, 2021

Tax effect has to be computed separately in each of the year, even if the CIT(A) has passed a combined order on the common issue.

Appeal—Tax effect—Assessee is a corporate agent of BALIC and is earning commission income—Revenue carried out search and seizure operations—Consequent thereto, present assessments were completed—AO fully disallowed printing expenses incurred by assessee assessment year 2008-09 to 2012-13—Tribunal set aside assessment order for reexamine—Present assessment orders came to be passed by A.O. by disallowing 50

Subject : Appeal
Legislation Referred To : Section 37(1) and Circular No.17/2019 dated 08th August, 2019
In Favour Of : Matter remanded

DEPUTY COMMISSIONER OF INCOME TAX VS MALAVIKA SHIVAKUMAR
CHENNAI TRIBUNAL, Jan 18, 2021

The provisions of section 54F nowhere states that assessee should invest full sale consideration in capital gain account deposit scheme in order to be eligible for...

Capital gains—Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house—Assessee is an individual and director of V filed her return of income—Case was selected for scrutiny—Assessing Officer noticed that assessee has claimed large deduction u/s. 54F—Assessing Officer was of opinion that deduction claimed u/s. 54F is not in accordance with law as construction of b

Subject : Capital gains
Legislation Referred To : Section 54F(4)
In Favour Of : Assessee

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