254 ITR 121 (Guj) ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd.

243 ITR 435High Court2000#557 most cited
173

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2025.

Also referred to as

ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd. · 254 ITR 121 · 243 ITR 435 · section 201(1A) · section 192 · section 195 · withholding tax · TDS default · interest for non-deduction · tax residency certificate · section 40(a)(i)

Sections most often in play

Section 201(1A)Section 10(5)Section 192Section 201(1)Section 194JSection 195Section 201Section 40(a)(i)

Issues it is cited on

section 201(1)(1a)section 192(1)place of effective managementsection 10(5)section 221section 195(2)tax residency certificatetrcsection 194hsection 194jwithholding taxsection 192

Judgments citing 254 ITR 121 (Guj) ITO v. Gujarat Narmada Valley Fertilizers Co. Ltd.

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 518/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 517/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 516/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

M/S. Life Insrance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 515/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 514/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 513/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 512/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 511/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 510/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 509/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 508/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

M/S. Life Insurance Corporation of India, Thirthahalli vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 507/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.507 to 518/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India, CR Building Devraj Urs No.13, Jeevan Jyothi Building, Layout, Market Road, ‘C’ Block, Soppugudde, (TDS) Ward, Thirthahalli-577 432. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.519 to 530/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Corporation Vs. Income Tax Officer of India CR Building Devr…

ACIT (Ltu), New Delhi vs. M/S Havells India Ltd., New Delhi

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…e belief that tax was not deductible at source, disallowance made under section 40(a)(ia) of the Act could not be sustained for non-deduction of tax at source. He also referred to following decisions to support his above argument: i. CIT vs. Nestle India Ltd: 243 ITR 435 (Del. HC) ii. CIT vs. ITC Ltd: 263 CTR 241 (All) iii. ACIT vs. M/s. UBS Securities India Pvt. Ltd.: iv. ITA No. 6451 of 2011 (Del) - Bharti Airtel Ltd. vs. ACIT: MA No. 27 and 28 of 2017 (Del Tri.) v. DCIT vs. Satellite Television Asian Region Ltd: 23 taxmann.com 100 (Mum Tri.) vi. ACIT vs. Priyasha Meven Finance Ltd: ITA No. 115/Mum/2012 (Mum) v…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…e belief that tax was not deductible at source, disallowance made under section 40(a)(ia) of the Act could not be sustained for non-deduction of tax at source. He also referred to following decisions to support his above argument: i. CIT vs. Nestle India Ltd: 243 ITR 435 (Del. HC) ii. CIT vs. ITC Ltd: 263 CTR 241 (All) iii. ACIT vs. M/s. UBS Securities India Pvt. Ltd.: iv. ITA No. 6451 of 2011 (Del) - Bharti Airtel Ltd. vs. ACIT: MA No. 27 and 28 of 2017 (Del Tri.) v. DCIT vs. Satellite Television Asian Region Ltd: 23 taxmann.com 100 (Mum Tri.) vi. ACIT vs. Priyasha Meven Finance Ltd: ITA No. 115/Mum/2012 (Mum) v…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…e belief that tax was not deductible at source, disallowance made under section 40(a)(ia) of the Act could not be sustained for non-deduction of tax at source. He also referred to following decisions to support his above argument: i. CIT vs. Nestle India Ltd: 243 ITR 435 (Del. HC) ii. CIT vs. ITC Ltd: 263 CTR 241 (All) iii. ACIT vs. M/s. UBS Securities India Pvt. Ltd.: iv. ITA No. 6451 of 2011 (Del) - Bharti Airtel Ltd. vs. ACIT: MA No. 27 and 28 of 2017 (Del Tri.) v. DCIT vs. Satellite Television Asian Region Ltd: 23 taxmann.com 100 (Mum Tri.) vi. ACIT vs. Priyasha Meven Finance Ltd: ITA No. 115/Mum/2012 (Mum) v…

Employees State Insurance Corporation, Bangalore vs. Income Tax Oficer TDS Ward-1(2), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2170/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Aug 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri R.G. Balasubramanyam, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru
Section 13Section 201Section 201(1)

…alore. It was his submission that whenever there is a bona fide estimation of income under the head 'salary', there cannot be any liability u/s. 200(1) of the Act. In this regard, our attention was drawn to the following decisions:- CIT v. Nestle India Ltd., 243 ITR 435 Gwalior Rayon Silks v. CIT, 140 ITR 832 MP ITA Nos. 2163 to 2170/Bang/2018 Page 12 of 17 13. Besides the above, decision of the Bangalore Bench of the Tribunal in ACIT v. Infosys BPO Ltd. 150 ITD 132 was also cited on behalf of the assessee. In all the aforesaid decisions, the view expressed is that the assessee’s obligation is only to make an…

Employees State Insurance Corporation, Bangalore vs. Income Tax Officer TDS Ward-1(2), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2169/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Aug 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri R.G. Balasubramanyam, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru
Section 13Section 201Section 201(1)

…alore. It was his submission that whenever there is a bona fide estimation of income under the head 'salary', there cannot be any liability u/s. 200(1) of the Act. In this regard, our attention was drawn to the following decisions:- CIT v. Nestle India Ltd., 243 ITR 435 Gwalior Rayon Silks v. CIT, 140 ITR 832 MP ITA Nos. 2163 to 2170/Bang/2018 Page 12 of 17 13. Besides the above, decision of the Bangalore Bench of the Tribunal in ACIT v. Infosys BPO Ltd. 150 ITD 132 was also cited on behalf of the assessee. In all the aforesaid decisions, the view expressed is that the assessee’s obligation is only to make an…

Employees State Insurance Corporation, Bangalore vs. Income Tax Officer TDS Ward-1(2), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2168/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Aug 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri R.G. Balasubramanyam, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru
Section 13Section 201Section 201(1)

…alore. It was his submission that whenever there is a bona fide estimation of income under the head 'salary', there cannot be any liability u/s. 200(1) of the Act. In this regard, our attention was drawn to the following decisions:- CIT v. Nestle India Ltd., 243 ITR 435 Gwalior Rayon Silks v. CIT, 140 ITR 832 MP ITA Nos. 2163 to 2170/Bang/2018 Page 12 of 17 13. Besides the above, decision of the Bangalore Bench of the Tribunal in ACIT v. Infosys BPO Ltd. 150 ITD 132 was also cited on behalf of the assessee. In all the aforesaid decisions, the view expressed is that the assessee’s obligation is only to make an…

Employees State Insurance Corporation, Bangalore vs. Income Tax Officer TDS Ward-1(2), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2167/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Aug 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri R.G. Balasubramanyam, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru
Section 13Section 201Section 201(1)

…alore. It was his submission that whenever there is a bona fide estimation of income under the head 'salary', there cannot be any liability u/s. 200(1) of the Act. In this regard, our attention was drawn to the following decisions:- CIT v. Nestle India Ltd., 243 ITR 435 Gwalior Rayon Silks v. CIT, 140 ITR 832 MP ITA Nos. 2163 to 2170/Bang/2018 Page 12 of 17 13. Besides the above, decision of the Bangalore Bench of the Tribunal in ACIT v. Infosys BPO Ltd. 150 ITD 132 was also cited on behalf of the assessee. In all the aforesaid decisions, the view expressed is that the assessee’s obligation is only to make an…

Employees State Insurance Corporation, Bangalore vs. Income Tax Officer TDS Ward-1(2), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2166/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Aug 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri R.G. Balasubramanyam, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru
Section 13Section 201Section 201(1)

…alore. It was his submission that whenever there is a bona fide estimation of income under the head 'salary', there cannot be any liability u/s. 200(1) of the Act. In this regard, our attention was drawn to the following decisions:- CIT v. Nestle India Ltd., 243 ITR 435 Gwalior Rayon Silks v. CIT, 140 ITR 832 MP ITA Nos. 2163 to 2170/Bang/2018 Page 12 of 17 13. Besides the above, decision of the Bangalore Bench of the Tribunal in ACIT v. Infosys BPO Ltd. 150 ITD 132 was also cited on behalf of the assessee. In all the aforesaid decisions, the view expressed is that the assessee’s obligation is only to make an…