CIT v. Infosys Technologies Ltd.

297 ITR 167Supreme Court of India2008#924 most cited

What is CIT v. Infosys Technologies Ltd. authority for?

Allotment of shares to employees under an Employee Stock Option Plan (ESOP) before April 1, 2000, is not a taxable perquisite if the benefit's value is unascertainable at the time of option exercise due to conditions like a lock-in period.

115

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Infosys Technologies Ltd. · Infosys Technologies Ltd. · ESOP · Employee Stock Option Plan · section 17(2) · section 17 · perquisite value · share allotment · pre-Finance Act 1999 · unascertainable benefit · lock-in period

Also reported as

166 Taxmann 204

Sections most often in play

Section 143(3)Section 147Section 40(a)(i)Section 9(1)(vii)Section 37(1)Section 36(1)(vii)Section 17(2)(vi)Section 133(6)
Read the full judgment

Issues it is cited on

section 17(2)(iiia)section 2(15a)perquisite valuesection 17(2)section 17fees for included servicesmercantile system of accountingprofits and gains of business or professionsection 9(1)(vii)section 201section 30section 194a

Judgments citing CIT v. Infosys Technologies Ltd.

M/S. Life Insurance Corporation of India, Haveri 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 551/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, Haveri 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 550/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, Haveri 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 549/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, Haveri 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 548/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, Haveri 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 547/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, Haveri 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 546/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, Haveri 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 545/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, Haveri 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 544/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, Haveri 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 543/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, Shivamogga 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 542/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, Shivamogga 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 541/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, Shivamogga 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 540/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, Shivamogga 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 539/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, Shivamogga 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 538/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, Shivamogga 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 537/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, Shivamogga 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 536/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, Shivamogga 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 535/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, Shivamogga 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 534/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, Shivamogga 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 533/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, Shivamogga 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 532/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…