M/S. INFANTS TRAVELS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BANGALORE

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ITA 1689/BANG/2019Status: DisposedITAT Bangalore11 March 2020AY 2012-131 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal is hearing the appeals filed by the assessee challenging the orders of the CIT(A) which confirmed the additions made by the assessing officer under Section 40(a)(ia). The specific details of the additions and the assessee's grounds are not fully elaborated in the provided snippet.

What were the facts?

The assessee company is challenging the additions made by the assessing officer under Section 40(a)(ia) of the Income-tax Act for multiple assessment years. This is the second round of proceedings before the tribunal.

What were the issues?

The primary issue revolves around the disallowance of expenses under Section 40(a)(ia) of the Income-tax Act, concerning the assessee's compliance with TDS provisions.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C’’BENCH: BANGALORE

Before: SHRI N.V. VASUDEVANAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER

For Appellant: Shri Ravishankar S.V., A.R
For Respondent: Shri R. Premi, D.R
Hearing: 09.03.2020Pronounced: 11.03.2020

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

All these three appeals have been filed by the assessee challenging the orders passed by Ld. CIT(A)-3, Bengaluru confirming the additions made by the assessing officer u/s 40(a)(ia) of the Income-tax Act,1961 ['the Act' for short] in assessment years 2010-11, 2012-13 & 2013-14.

2.

We heard the parties and perused the record. This is second round of proceedings. The assessee had paid

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