CIT v. Eli Lilly & Co.(India) Pvt. Ltd.

178 Taxmann 505Supreme Court of India2009#560 most cited
172

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v Eli Lilly & Co India · foreign salary payment · expatriate salary · deductibility of foreign salary · Section 192 · Section 201 · assessee in default · tax deduction at source · international taxation · DTAA · tax treaty

Also reported as

312 ITR 2235

Sections most often in play

Section 90Section 139(1)Section 143(1)Section 154Section 1961Section 90ASection 10A(5)Section 10B(5)
Read the full judgment

Issues it is cited on

section 295section 90aazadi bachao andolansection 91foreign tax creditsection 90(2)section 80acsection 139(5)section 80atax treatysection 90section 29

Judgments citing CIT v. Eli Lilly & Co.(India) Pvt. Ltd.

State Bank of India vs. The Assistant Commissioner

Appeals stand dismissed

ITA/649/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770…

State Bank of India vs. The Assistant Commissioner

Appeals stand dismissed

ITA/670/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770…

State Bank of India vs. The Assistant Commissioner

Appeals stand dismissed

ITA/665/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770…

State Bank of India vs. The Assistant Commissioner

Appeals stand dismissed

ITA/663/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770…

State Bank of India vs. The Assistant Commissioner

Appeals stand dismissed

ITA/644/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770…

State Bank of India vs. The Assistant Commissioner

Appeals stand dismissed

ITA/666/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770…

State Bank of India vs. The Assistant Commissioner

Appeals stand dismissed

ITA/766/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770…

State Bank of India vs. The Assistant Commissioner

Appeals stand dismissed

ITA/770/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770…

State Bank of India vs. The Assistant Commissioner

Appeals stand dismissed

ITA/768/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770…

State Bank of India vs. The Assistant Commissioner

Appeals stand dismissed

ITA/646/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770…

Brinda Ramakrishna, Bangalore vs. Income Tax Officer, Ward-5(3)(1), Bangalore

In the result, the appeal is allowed

ITA 454/BANG/2021[2018-19]Status: DisposedITAT Bangalore17 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevan, Vice-

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Counsel
Section 139Section 139(1)Section 139(5)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “SMC-B” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT ITA. No. 454/Bang/2021 Assessment Year: 2018-19 Ms. Brinda RamaKrishna, 106, Eshwari Emerald, The Income Tax Officer, 6th E Main, Gauravnagar, Ward 5(3)(1), JP Nagar 7th Phase, Bangalore. Bangalore. vs. PAN: AFNPR6614P (Appellant) (Respondent) Assessee by : Shri Narendra Kumar Jain, Advocate Shri Ganesh R Ghale, Standing Revenue by : Counsel Date of Hearing : 10.11.2021 Date of Pronouncement : 17.11.2021 ORDER PER N.V. VASUDEVAN, VICE-PRESIDENT This is an appeal by the assessee against th…

M/S Hosmat Hospital Private Ltd vs. The Assistant Commissioner of

Appeal is allowed in part

ITA/676/2016HC Karnataka07 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 192Section 194JSection 201Section 260Section 260A

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.676/2016 BETWEEN : M/s HOSMAT HOSPITAL PRIVATE LTD., REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR, Dr. THOMAS A. CHANDY NO.45, MAGRATH ROAD, BANGALORE-560 025. ...APPELLANT (BY SRI S.ANNAMALAI, ADV. A/W SRI M.LAVA, ADV.) AND : THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), CIRCLE -18(1), 4TH FLOOR, HMT BHAVAN, 59, BELLARY ROAD, BANGALORE-560 032. …RESPONDENT (B…

Bangalore Metro Rail Corporation vs. Deputy Commissioner of Income Tax

The appeals are allowed in part

ITA/673/2016HC Karnataka28 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12ASection 194JSection 260Section 260A

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.673/2016 C/W I.T.A.No.671/2016 & I.T.A.No.672/2016 IN I.T.A.No.673/2016: BETWEEN : BANGALORE METRO RAIL CORPORATION LIMITED, 3RD FLOOR, BMTC COMPLEX, K.H.ROAD, SHANTI NAGAR, BENGALURU-560027 ...APPELLANT (BY SRI A.SHANKAR, SENIOR COUNSEL A/W SRI BHAIRAV KUTTAIAH, ADV.) AND : DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(1) 4TH FLOOR, HMT BHAVAN, BENGALURU-560032…

M/S Biocon Limited, Bangalore vs. Income Tax Officer(TDS) Ltu, Bangalore

In the result appeal filed by assessee stands dismissed

ITA 2865/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Jun 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri P.C Khincha, C.AFor Respondent: Smt. R Premi, JCIT
Section 201Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2865 & 2866/Bang/2018 Assessment Year : 2013-14 & 2014-15 Biocon Ltd., The Income-Tax Officer 20th KM, Hosur Road, (TDS), Electronic City, LTU, Bengaluru-560 100. Vs. Bengaluru. PAN – AAACB 7416 R APPELLANT RESPONDENT Revenue by : Smt. R Premi, JCIT Assessee by : Shri P.C Khincha, C.A Date of Hearing : 06-04-2021 Date of Pronouncement : 14-06-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee against order dated 10/08/201…

Assistant Commissioner of Income Tax, TDS, Circle- 3(1), Bangalore vs. M/S. Wipro Ge Healthcare Private Limited, Bangalore

In the result appeal filed by revenue stands dismissed

ITA 409/BANG/2020[2011-12]Status: DisposedITAT Bangalore07 Apr 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2011-12

For Respondent: Shri. Ramesh Kumar, Addl. CIT(DR)(ITAT)
Section 201Section 201(1)Section 271CSection 273BSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2011-12 The Additional Commissioner Wipro GE Healthcare Pvt.Ltd., of Income Tax, TDS, Plot:4, Sadaramangala 4, Range-3, Vs. Kadugodi Industrial Area, Bengaluru. Bengaluru – 560 067. PAN NO : AAAW 1685 J APPELLANT RESPONDENT Revenue by : Shri. Ramesh Kumar, Addl. CIT(DR)(ITAT) Assessse by : Shri. K. R. Pradeep and Ms. G. P. Girija, Advocates : 01.04.2021 Date of Hearing : 07.04.2021 Date of Pronouncement O R D E R Per Beena Pillai, Judicial Member:…

Sahara India Financial Corpn. Ltd., Lucknow vs. Addl. CIT, New Delhi

In the result, appeal filed by assessee is dismissed

ITA 3510/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Nov 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Satyen Sethi, Adv. and Shri A.T. Panda, AdvFor Respondent: Shri Sanjog Kapoor, Sr. DR
Section 131Section 272ASection 272A(1)(c)Section 273B

…ITA Nos.- 3510 & 3511/Del/2012 Sahara India Financial Corpn. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 3510 and 3511/Del/2012 (Assessment Year: 2005-06) Sahara India Financial Corpn. Vs. The Addl. Commissioner of Ltd., Income Tax, 1-Kapoorthala Complex, Central Range-I, Aliganj, Lucknow. New Delhi. PAN No: AADCS8698C APPELLANT RESPONDENT Assessee by : Shri Satyen Sethi, Adv. and Shri A.T. Panda, Adv. Revenue by : Shri Sanjog Kapoor, Sr. DR, ORDER PER: ANADEE NATH MISSHRA, AM (A…

Sahara India Financial Corpn. Ltd., Lucknow vs. Addl. CIT, New Delhi

In the result, appeal filed by assessee is dismissed

ITA 3511/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Nov 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Satyen Sethi, Adv. and Shri A.T. Panda, AdvFor Respondent: Shri Sanjog Kapoor, Sr. DR
Section 131Section 272ASection 272A(1)(c)Section 273B

…ITA Nos.- 3510 & 3511/Del/2012 Sahara India Financial Corpn. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 3510 and 3511/Del/2012 (Assessment Year: 2005-06) Sahara India Financial Corpn. Vs. The Addl. Commissioner of Ltd., Income Tax, 1-Kapoorthala Complex, Central Range-I, Aliganj, Lucknow. New Delhi. PAN No: AADCS8698C APPELLANT RESPONDENT Assessee by : Shri Satyen Sethi, Adv. and Shri A.T. Panda, Adv. Revenue by : Shri Sanjog Kapoor, Sr. DR, ORDER PER: ANADEE NATH MISSHRA, AM (A…

Assistant Commissioner of Income-Tax, (It) -Circle -1, Pune vs. Koso India Pvt.Ltd, Nashik

In the result, the appeal of Revenue is dismissed

ITA 1650/PUN/2017[2016-17 (27Q-Q4)]Status: DisposedITAT Pune04 Sept 2019

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1650/Pun/2017 यििाारण वषा / Assessment Year : 2016-17

For Appellant: Shri Shashank DeogadkarFor Respondent: Shri Mehul Shah
Section 200ASection 201Section 206ASection 90(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1650/PUN/2017 यििाारण वषा / Assessment Year : 2016-17 The Asst. Commissioner of Income Tax अऩीऱाथी/Appellant (International Taxation)- Circle I, Pune. …. Vs. Koso India Pvt. Ltd., H-33/J-1, MIDC Ambad, …. प्रत्यथी / Respondent Nashik – 422010 PAN: AACCK3621N अऩीऱाथी की ओर से / Appellant by : Shri Shashank Deogadkar प्रत्यथी की ओर से / Respondent by : S…

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

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

ITA 2301/BANG/2017[2014-15]Status: DisposedITAT Bangalore04 Jun 2019AY 2014-15

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri V Chandrashekhar, AdvocateFor Respondent: Shri K.V Arvind, Advocate and Shri Dilip, Advocate (Standing counsels)
Section 10Section 17(1)(va)Section 192Section 200Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2301 & 2302/Bang/2017 2014-15 M/s Karnataka Power Transmission PAN – AABCk 7281 M Corporation Ltd. The ITO (KPCTL), Hubli (OSD), (TDS), LTU, 3-4 2303 & 2304/Bang/2017 2014-15 M/s KPCTL, Hassan Bengaluru. 5-6 2305 & 2306/Bang/2017 2014-15 M/s KPTCL, Talguppa 2307 & 2308/Bang/2017 7-8 2014-15 M/s KPCTL, Bangalore 2309 & 2310/Bang/2017 9-10 2014-15 M/s KPCTL, Bangalore 11- 2311 & 2312/Bang/2017 2014-15 M/s KPCTL,…

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

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

ITA 2458/BANG/2017[2013-14]Status: DisposedITAT Bangalore08 Feb 2019AY 2013-14

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…