Judgements by Poojitha Raam
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Treatment of salary and incentives paid to the Directors u/s 40A(2)(a) of the IT Act
Poojitha Raam 11 September 2021 at 21:30
The present appeal has been filed by the assessee against the order of ld. CIT(A)-2, New Delhi dated 11.05.2018.
Reopening of case after recording reasons under section 147 of the I.T. Act, 1961
Poojitha Raam 11 September 2021 at 21:30
This appeal filed by the Assessee is directed against the Order Dated 29.07.2019 of the Ld. CIT(A)-10, New Delhi, relating to the A.Y. 2010-2011.
Disallowance of excess claim of development expenses by AO
Poojitha Raam 11 September 2021 at 21:30
This appeal filed by the Revenue is directed against the order passed by the learned CIT(A)-14, Chennai dated 26.03.2018 and pertains to assessment year 2008-09.
Is a manufacturer and exporter of computer software eligible for deduction u/s 10A of the I.T. Act?
Poojitha Raam 10 September 2021 at 09:37
This appeal was restored to the I.T.A.T. by the Hon�ble High Court in ITA No.338/2014 (judgment dated 18.01.2021).
Ld. CIT(A) excludes comparables like size and turnover & RPT for treating a company as a comparable
Poojitha Raam 10 September 2021 at 09:36
These cross appeals are directed against the order dated 23- 08-2013 passed by Ld CIT(A), Large Taxpayers Unit, Bangalore and they relate to the assessment year 2008-09.
Transfer u/s. 2(47)(v) of the IT Act so as to bring the capital gain to tax
Poojitha Raam 10 September 2021 at 09:36
This appeal by the assessee is directed against the order of the CIT(Appeals)-1, Bangalore dated 28.12.2015 for the assessment year 2006-07.
TP adjustment made in software development segment and in respect of ITES segment
Poojitha Raam 10 September 2021 at 09:36
Both these appeals filed by the assessee are directed against CIT(A) - 1 , Hyderabad’s separate orders dated 19/05/2017 for AY 2012-13 involving proceedings u/s 143(3) and 271(1)(c) of the Income- Tax Act, 1961; in short “the Act”.
Criteria for a service being either �Royalty� or �Fee for technical services� under DTAA
Poojitha Raam 10 September 2021 at 09:33
The assessee has filed this appeal challenging the decision of Ld. CIT(A) in confirming the addition made by the A.O. u/s 40(a)(i) of the Income-tax Act,1961 ['the Act' for short] and it relates to assessment year 2013-14.
Petition on restricting the disallowance made on account of agriculture income by CIT(A)
Poojitha Raam 10 September 2021 at 09:33
This appeal by the assessee against the order dated 27-06-2016 passed by the Commissioner of Income Tax (Appeals)-9, Pune [�CIT(A)?] for assessment year 2009-10.
The assessee has filed this appeal challenging the order dated 14.03.2019 passed by Ld CIT(A), Mangalore and it relates to the assessment year 2016-17.
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