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INCOME TAX APPELLATE TRIBUNAL (BANGALORE BENCH)
Beena Pillai, J, Chandra Poojaari, ACJ
INFOSYS LTD BANGALORE – Appellant
Versus
THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1) BANGALORE – Respondent
| Table of Content |
|---|
| 1. final conclusions on miscellaneous petitions. (Para 1) |
| 2. software expenditure as revenue or capital. (Para 3 , 4) |
| 3. verification on foreign currency expenditure. (Para 5) |
| 4. clarification sought on previous adjudications. (Para 6) |
| 5. verification of state tax deductions. (Para 7) |
| 6. disallowance under rule 8d not apparent. (Para 8) |
| 7. deduction on interest income verification. (Para 9) |
| 8. set off losses and reconstruction issues. (Para 10) |
| 9. correction on deduction computation. (Para 11) |
| 10. recovery of it refund interest in assessments. (Para 12) |
ORDER
PER BEENA PILLAI, JUDICIAL MEMBER
Present miscellaneous petitions arise out of consolidated order passed by this Tribunal dated 30.11.2022 passed in the appeals filed by the assessee as well as revenue for assessment years 2007-08 to 2011-12.
2. He submitted that the impugned order has relied on the order passed by this Tribunal in assessee’s own case in ITA No. 718/Bang/2017, for assessment year 2012-13 facts being admittedly same, and also as largely the issues were common. He submitted that the common issues have been tabulated specifying the paras considering identical issue in AY 2012-13 at page 2- 7 of the impugned or
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