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Suriya reveals Jyothika made 3X more money than him: showers praises on wife [details]

Suriya revealed how Jyothika's career skyrocketed but it took a good couple of years to stabilize and reach that level.






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One dead after two reported explosions near Brazil’s Supreme Court - Al Jazeera English

  1. One dead after two reported explosions near Brazil’s Supreme Court  Al Jazeera English
  2. Brazil: 1 killed in explosions outside Supreme Court; judges safely evacuated  Hindustan Times
  3. Video: Explosions Go Off Near Brazil’s Government Offices  The New York Times
  4. One dead following blasts at Brazil Supreme Court  BBC.com
  5. One dead after explosion takes place outside Brazil's Supreme Court  The Times of India





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Businesses Are Reviving This 1800s Holiday Tradition With a 'Surprise and Delight' Factor That Drives Sales — Here's How One Buzzy Brand Is Making It Work

Brands like Straightaway Cocktails are putting their own spin on a practice you might remember from childhood.




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How This Professional Poker Player Became an AI Pioneer

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Commissioner Of Income Tax (Tds)-1 vs M/S Adma Solutions Pvt. Ltd.(Formerly ... on 12 November, 2024

RAVINDER DUDEJA, J.

1. The instant appeal, at the instance of the Revenue, impugns order dated 28.05.2018 passed by the Income Tax Appellate Tribunal ["ITAT"], whereby, the ITAT ruled in favour of the respondent/Assessee and dismissed the appeal preferred against the order passed by Commissioner of Income Tax (Appeals) ["CITA"]. The appeal has been admitted on the following substantial questions of law:-

"A. Did the Income Tax Appellate Tribunal ["ITAT"] fall into error in holding that the entity assessed was no longer in existence having regard to the circumstance that M/s. Infovision Information Services Pvt. Ltd. merely underwent a name change and had responded to the Revenue's notices, having regard to Section 292B of the Income Tax Act, 1961 ["Act"]?




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M/S. Cadila Pharmaceuticals Ltd. ... vs The Dy.Commissioner Of Income Tax, ... on 12 November, 2024

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.




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The Dy.Commissioner Of Income Tax, ... vs M/S. Cadila Pharmaceuticals Ltd. , ... on 12 November, 2024

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.




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The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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Shri Karimbhai Kamrudinbhai ... vs The Assistant Commissioner Of Income ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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Shri Karimbhai Kamrudinbhai ... vs The Assistant Commissioner Of Income ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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Shri Karimbhai Kamrudinbhai ... vs The Assistant Commissioner Of Income ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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Suzlon Energy Ltd.,,Ahmedabad vs The Dy. Commissioner Of Income Tax ... on 12 November, 2024

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.




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The Dy. Commissioner Of Income Tax ... vs Suzlon Energy Ltd.,, Ahmedabad on 12 November, 2024

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.




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Suzlon Energy Ltd.,,Ahmedabad vs The Dy. Commissioner Of Income Tax ... on 12 November, 2024

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.




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Kodakara Hawala Money Case: കൊടകര കുഴൽപ്പണകേസ്; പുനര:ന്വേഷണത്തിന് സർക്കാർ, ചുമതല കൊച്ചി ഡിസിപി കെ. സുദർശന്

Kodakara Hawala Money Case: ബിജെപി തൃശൂർ ജില്ലാ കമ്മിറ്റി മുൻ ഓഫീസ് സെക്രട്ടറി തിരൂർ സതീഷിന്റെ വെളിപ്പെടുത്തലിന് പിന്നാലെയാണ് തുടരന്വേഷണത്തിന് സർക്കാർ തയാറെടുക്കുന്നത്. 




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This actor lived on a rooftop, starved for days, gatecrashed film sets for food; became one of India's biggest OTT stars

This actor, who once used to starve for days, gatecrash film sets for food, later became a superstar.




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Synthesis of multisubstituted carbazol-4-amines from tetrahydrocarbazol-4-one oximes

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00386A, Research Article
Jiahua Wang, Dandan Gao, Aanuoluwapo O. Oyejobi, Na Ji, Xiang-Ying Tang, Long Wang
A sequential synthetic method toward 1,3-disubstituted carbazol-4-amines is reported and an interesting C–S metathesis process is disclosed.
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Diazenylation of active methyne compounds via arylazo sulfones

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00343H, Research Article
Ruiqing Wang, Lingkai Kong, Xinyu Zong, Minghui Zhang, Wenyi Chen, Yaxin Liu, Lingjuan Ma, Yulei Zhao
An interesting diazenylation reaction is demonstrated, which enables the efficient synthesis of hydrazones using active methyne compounds and arylazo sulfones.
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Palladium-catalyzed [4 + 4] cycloaddition of 2-pyrones with 2-alkylidenetrimethylene carbonates: access to bridged eight-membered oxygen heterocycles

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00329B, Research Article
Huawei Lin, Biming Mao, Bing Han, Jiayi Luo, Yanqing Ge, Xuerui Zhang, Chang Wang, Hongchao Guo, Chunhao Yuan
A novel palladium-catalyzed [4 + 4] cycloaddition of 2-pyrones with 2-alkylidenetrimethylene carbonates has been developed for the synthesis of bridged eight-membered oxygen heterocycles in good yields and with excellent stereoselectivities.
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Chiral guanidine catalyzed cyclization reactions of 1,3-enynes for lactone synthesis: switchable H-bond catalysis

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00374H, Research Article
Yongyan Zhang, Lichao Ning, Tianxin Zhu, Zheng Xie, Shunxi Dong, Xiaoming Feng, Xiaohua Liu
Cyclization and 1,4-conjugate addition/cyclization between 2-activated 1,3-enynes and azlactones were achieved with chiral guanidine-amides for enol-type activation to yield a range of δ-lactone derivatives.
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Enantioselective synthesis of 8-membered lactone derivatives via organocatalytic cascade reactions

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00148F, Research Article
Dong-Sheng Ji, Rui Zhang, Xu-Yan Han, Hai-Long Chai, Yucheng Gu, Xiu-Qin Hu, Peng-Fei Xu
The challenging 8-membered lactone derivatives bearing two vicinal chiral stereocenters were synthesized via a cascade reaction mediated by the chiral squaramide.
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Review of application of the I2 and dimethyl sulfoxide combined reagent system to aryl methyl ketones for diverse transformations

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00396A, Review Article
Dong-Sheng Yang, Xiang-Long Chen, An-Xin Wu
The synthesis of small molecules and complex scaffolds is one of the most important topics in organic synthesis.
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Organocatalytic formal [4 + 2] cycloaddition of o-quinone-methyl derivatives and 2-isocyanatomalonate diesters for the construction of chroman derivatives with adjacent quaternary chiral centers

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00141A, Research Article
Tong Xiong, Yi-Zhao Xu, Yao Wang, You-Cai Xiao, Fen-Er Chen
An asymmetric organocatalytic formal [4 + 2] cycloaddition/annulation cascade of ortho-quinone methides with 2-isocyanatomalonate diesters has been reported.
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Stereodivergent synthesis of chiral spiropyrazolones through Pd-catalyzed asymmetric sequential hydroalkylation of 1,3-enynes: unusual solvent effects on the enantioselectivity

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00358F, Research Article
Shan Wang, Long Li, Yifei Zheng, Luqing Li, Yingcheng Wang, Fangzhi Peng, Zhihui Shao
Chiral spiropyrazolones were constructed through Pd-catalyzed asymmetric sequential hydroalkylation of 1,3-enynes. Four stereoisomers could be obtained through substrate control and chiral ligand control.
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Three-component Friedel–Crafts-type difunctionalization of ynamides with (hetero)arenes and iodine(III) electrophile

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00489B, Research Article
Open Access
Jun Kikuchi, Toya Nagata, Shingo Ito, Naohiko Yoshikai
A three-component Friedel–Crafts type difunctionalization of ynamides with an iodine(III) electrophile and electron-rich (hetero)arenes has been developed, enabling regio- and stereoselective synthesis of densely functionalized enamides.
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Metal-Free Cascade O-H Double Insertion Between I(III)/S(VI)-Ylides, Carboxylic Acids, and Alcohols: Modular Access to Unsymmetrical α,α-O,O-Substituted Ketones

Org. Chem. Front., 2024, Accepted Manuscript
DOI: 10.1039/D4QO00453A, Research Article
Shang-Shi Zhang, Jiaohang Wei, Wen-Xuan Zou, Qiong Hu, Mei-Zhu Bao, Dan-Ting Shen, Lin Xiao, Jia-Lin Song, Xiang Liu
The synthesis of unsymmetrical α,α-O,O-substituted ketones via O-H double insertion is appealing but remains constrained due to the lack of compatible coupling partners or uncontrollable selectivity. Herein, we present a...
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Stereoselective skeletal modification of tryptanthrins to install chiral piperidine-2-ones enabled by Brønsted acid catalysis

Org. Chem. Front., 2024, 11,2171-2177
DOI: 10.1039/D3QO02029K, Research Article
Rong Zeng, Xiang Zhang, Yuan-Yuan Lei, Zhuo-Zhuo Zhang, Min Jiang, Qing-Zhu Li, Jun-Long Li, Bo Han
An asymmetric formal [4 + 2] cyclisation between azlactones and aza-dienes derived from simple tryptanthrins has been developed. With this established protocol, yielding a series of novel piperidine-2-one-fused tryptanthrins with up to >99 : 1 er under mild conditions.
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Iron(III)/quinoxaline-derived N,N-ligand catalyzed oxygen transfer reaction of N-vinyl nitrones through selective 4π-electrocyclization and N–O bond cleavage

Org. Chem. Front., 2024, 11,2277-2282
DOI: 10.1039/D3QO01999C, Research Article
Yan-Jiao Lu, Feng-Lan Lu, Jin-Qi Zhang, Chun-Hua Chen, Cui Liang, Xiao-Pan Ma, Dong-Liang Mo
We describe an iron(III)/quinoxaline-derived N,N-ligand promoted O-transfer reaction of N-vinyl nitrones through selective O-4π-electrocyclization and N–O bond cleavage to prepare a variety of 2,5-dihydrooxazoles in good yields.
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Dynamic kinetic resolution of α-F-β-ketone amides (esters) via Ir/f-diaphos-catalyzed asymmetric hydrogenation

Org. Chem. Front., 2024, 11,2201-2207
DOI: 10.1039/D4QO00125G, Research Article
Pengtao Yang, Dingguo Song, Lingxin Chen, Xianghua Zhao, Yirui Chen, Feiyang Shen, Fei Ling, Weihui Zhong
Highly reactive and highly stereoselective asymmetric hydrogenation of α-F-β-ketone amides (esters) via Ir/f-diaphos-catalyzed dynamic kinetic resolution is reported.
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A dearomatization–rearomatization strategy for construction of 4H-quinolizin-4-ones via C–H bond functionalization of pyridines

Org. Chem. Front., 2024, 11,2319-2325
DOI: 10.1039/D3QO01990J, Research Article
Dong Qiu, Yijin Su
Herein, the synthesis of 4H-quinolizin-4-ones from N-(2-methoxy-2-oxoethyl) pyridinium salts and alkenes through dearomative cycloaddition and rearomative ring expansion has been developed.
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Photoinduced alkylation of pyrazolones via β-scission of unstrained aliphatic alcohol derivatives

Org. Chem. Front., 2024, 11,2289-2296
DOI: 10.1039/D4QO00077C, Research Article
Xinxin Geng, Pan Tao, Yujun Li, Ke Zheng
An efficient radical approach was reported for the transformation of unstrained aliphatic alcohols through the β-scission of alkoxyl radicals.
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Prins cyclization of 1,3-dioxinone: synthesis of 11-epi-badkhysin

Org. Chem. Front., 2024, 11,2332-2338
DOI: 10.1039/D4QO00162A, Research Article
Xiaoliang Xu, Ping Hua, Yiren Xu, Baoqing He, Jingfeng Zhao, Liang Li, Wen Chen, Hongbin Zhang
The asymmetric synthesis of highly functional 11-epi-badkhysin has been accomplished using a structure-unit based approach.
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Selective deletion of one carbon atom from C60 through benzylamine mediated reactions

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00449C, Research Article
Yaqiong Wang, Yiran Wu, Yuming Yu, Jie Su, Yi Qiu, Liangbing Gan
Benzylamine selectively adds to one of the two carbonyl groups on the 9-membered orifice to form an N,O-aminal moiety. Subsequent oxidation and hydrogen atom transfer lead to a decarboxylation process and formation of a nor [59]fullerene derivative.
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Aculeatones A and B, epimeric lovastatin derivatives with a 6/6/3-tricyclic carbon skeleton from Aspergillus aculeatus and their chemical transformation

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00351A, Research Article
Fei Liu, Fengqing Wang, Qin Li, Bingbing Dai, Weiguang Sun, Jianguo Li, Chunmei Chen, Yonghui Zhang, Hucheng Zhu
Lovastatin derivatives aculeatones A–F (1–6) with lipid-lowering activity were isolated from Aspergillus aculeatus. 1 and 2 represent the first examples with a 6/6/3-tricyclic scaffold and the biomimetic formation of 1 was achieved starting from 3.
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Metal-free photoinduced denitrogenative alkylation of vinyl azides with alkyl radicals toward ketones

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00280F, Research Article
Hui Yin, Siqi Jian, Xiujuan Feng, Ming Bao, Xuan Zhang
A metal-free method for the synthesis of ketones via a visible-light induced denitrogenative alkylation of vinyl azides with alkyl radicals is presented.
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Copper-catalyzed oxidative sulfenylation and alkylation of indolin-2-ones for direct construction of sulfur-substituted quaternary carbons

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00491D, Research Article
Yun-Hao Zhang, Yi-Nuo Wang, Zi-Yu Liu, Si-Han Zheng, Guang-Lin Li, Dexin Feng, Da-Zhen Xu
A rapid and green one-pot access to S-substituted quaternary carbon centers from commercially available feedstock chemicals has been established, providing complex molecules with high chemoselectivity by the use of air as the terminal oxidant.
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A retro-Mannich mediated transformation of Morita–Baylis–Hillman ketones to saturated imidazo[1,2-a]pyridines

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00352G, Research Article
Sachin Sharma, Ajit Kumar Jha, Srinivasan Easwar
Two fruits felled with one stone! – a proof of mechanism and a synthetic method that delivers a privileged heterocyclic motif.
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Development of a photoenzymatic one-pot hybrid system for the direct synthesis of 3,3-disubstituted indole-2-ketones from N-methyl indoles

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00371C, Research Article
Yao Yao, Yuan Yu, Ming-Liang Shi, Xin-Yue Fan, Ru-De Lin, Kun Li, Wen-Dian Li, Fei-Yan Tao, Na Wang
The effective combination of photocatalysis and enzyme catalysis has been widely utilized for the synthesis of high-value-added products.
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Substituent-controlled divergent cyclization reactions of benzo[c][1,2]dithiol-3-ones and hexahydro-1,3,5-triazines

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00356J, Research Article
Bohao Zhang, Sifan He, Na Dong, Antong Zhu, Haojie Duan, Dunjia Wang, Yao Zhou
An unprecedented metal-free divergent cyclization reaction of benzo[c][1,2]dithiol-3-ones with hexahydro-1,3,5-triazines to assemble six- and eight-membered N-containing heterocycles has been developed.
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Halogen-Bond-Promoted Direct Cross-Coupling of Ethyl 3-bromo-3-alkyl-2,2-difluoropropanoate with Coumarins/Quinolinones

Org. Chem. Front., 2024, Accepted Manuscript
DOI: 10.1039/D4QO00484A, Research Article
Guoliang Pu, Shi-Yuan Song, Jian Yang, Peng Guo, Jia Jia, Peijun Liu, Xuefei Li, Ping Liu, Chun-Yang He
Herein, we developed a practical method for the direct cross-coupling of ethyl 3-bromo-3-alkyl-2,2-difluoropropanoate with coumarins/quinolinones, leveraging a halogen bond as the pivotal non-covalent interaction. Employing this protocol, a library of...
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NHC-Catalyzed Stereoselective Synthesis of Spirooxindole Lactones by in situ Generated Oxindole-embedded o-Quinone Methides and Aldehydes

Org. Chem. Front., 2024, Accepted Manuscript
DOI: 10.1039/D4QO00347K, Research Article
Zhengqiang Cao, Fang Hu, Yunpeng Chu, Jiaxue Pei, Xin-Ping Hui
A novel N-heterocyclic carbene-catalyzed asymmetric [4 + 2] annulation of in situ generated oxindole-embedded o-quinone methides with aldehydes has been developed for the assembly of complicated spirooxindoles. The methodology provides...
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Palladium-catalyzed and ligand-controlled divergent cycloadditions of vinylidenecyclopropane-diesters with para-quinone methides enabled by zwitterionic π-propargyl palladium species

Org. Chem. Front., 2024, Advance Article
DOI: 10.1039/D4QO00368C, Research Article
Jia-Hao Shen, Yong-Jie Long, Min Shi, Yin Wei
A palladium-catalyzed and ligand-controlled divergent synthesis of spiro-cyclohexadienones from p-quinone methides and VDCP-diesters was realized via zwitterionic π-propargyl palladium species and the mechanism was clarified by DFT calculations.
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