ACIT v. Infosys BPO Ltd.

150 ITD 132Income Tax Appellate Tribunal2014#666 most cited

What is ACIT v. Infosys BPO Ltd. authority for?

The employer's obligation under Section 192 of the Income Tax Act is to make a bona fide estimate of salary income for TDS purposes. Employers are permitted to adjust TDS amounts for future excess or deficiencies in payments.

149

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2021.

Also referred to as

ACIT v. Infosys BPO Ltd. · 150 ITD 132 · Section 192 · TDS on salary · bona fide estimate of income · employer's obligation · adjustment of TDS

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Judgments citing ACIT v. Infosys BPO Ltd.

M/S Kptcl, Doddaballapura vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2427/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2426/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Belgaum vs. ITO(OSD)(Tdsltpu, Bangalore

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

ITA 2424/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Belgaum vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2423/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2422/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2421/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2420/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2419/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Munirabad vs. ITO(Sd)(TDS)Ltpu, Bangalore

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

ITA 2418/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Munirabad vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2417/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2416/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2415/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Kolar vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2414/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Kolar vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2413/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Mangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2412/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Mangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2411/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Karkala vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2410/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Karkala vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2409/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bagalkot vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2408/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bagalkot vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2407/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…