CIT v. ITI Ltd.

313 ITR 1Supreme Court of India2009#714 most cited

What is CIT v. ITI Ltd. authority for?

An employer is not statutorily obligated to collect evidence from employees regarding the actual utilization of amounts paid towards leave travel concession or conveyance allowance, unless specific requirements are mandated by law or a CBDT circular.

142

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. ITI Ltd. · 313 ITR 1 · Section 10(5) · Section 10(14)(i) · employer obligation · leave travel concession · LTC · conveyance allowance · employee utilization · evidence collection · Supreme Court · 2009

Also reported as

183 Taxmann 219

Sections most often in play

Section 143(3)Section 10(14)(i)Section 10(5)Section 192Section 37(1)Section 10B(8)Section 139(1)Section 139(5)

Issues it is cited on

section 36(l)(va)section 2(24)(x)section 2(24)section 36(1)(va)section 43bsection 36(1)section 43section 36section 139(1)section 154section 10section 143

Judgments citing CIT v. ITI Ltd.

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

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

ITA 726/BANG/2019[2012-13]Status: DisposedITAT Bangalore14 Aug 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3rd Block, Rajajinagar, Bangalore – 560 010. TAN : BLRS 00880 F PAN: AACCS 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12th Main Road, Commissioner of 3rd Block, Jayanagar, Income Tax (TDS), Bangalore-560 011. TAN : BLRS 16148 G Range 3, PAN: AACCS 4699E Bangalore. 711/Bang…

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

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

ITA 725/BANG/2019[2012-13]Status: DisposedITAT Bangalore14 Aug 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3rd Block, Rajajinagar, Bangalore – 560 010. TAN : BLRS 00880 F PAN: AACCS 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12th Main Road, Commissioner of 3rd Block, Jayanagar, Income Tax (TDS), Bangalore-560 011. TAN : BLRS 16148 G Range 3, PAN: AACCS 4699E Bangalore. 711/Bang…

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

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

ITA 724/BANG/2019[2012-13]Status: DisposedITAT Bangalore14 Aug 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3rd Block, Rajajinagar, Bangalore – 560 010. TAN : BLRS 00880 F PAN: AACCS 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12th Main Road, Commissioner of 3rd Block, Jayanagar, Income Tax (TDS), Bangalore-560 011. TAN : BLRS 16148 G Range 3, PAN: AACCS 4699E Bangalore. 711/Bang…

M/ Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

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

ITA 715/BANG/2019[2011-12]Status: DisposedITAT Bangalore14 Aug 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3rd Block, Rajajinagar, Bangalore – 560 010. TAN : BLRS 00880 F PAN: AACCS 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12th Main Road, Commissioner of 3rd Block, Jayanagar, Income Tax (TDS), Bangalore-560 011. TAN : BLRS 16148 G Range 3, PAN: AACCS 4699E Bangalore. 711/Bang…

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

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

ITA 710/BANG/2019[2011-12]Status: DisposedITAT Bangalore14 Aug 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3rd Block, Rajajinagar, Bangalore – 560 010. TAN : BLRS 00880 F PAN: AACCS 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12th Main Road, Commissioner of 3rd Block, Jayanagar, Income Tax (TDS), Bangalore-560 011. TAN : BLRS 16148 G Range 3, PAN: AACCS 4699E Bangalore. 711/Bang…

M/S. Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS), Range - 3, Bangalore

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

ITA 709/BANG/2019[2012-13]Status: DisposedITAT Bangalore14 Aug 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3rd Block, Rajajinagar, Bangalore – 560 010. TAN : BLRS 00880 F PAN: AACCS 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12th Main Road, Commissioner of 3rd Block, Jayanagar, Income Tax (TDS), Bangalore-560 011. TAN : BLRS 16148 G Range 3, PAN: AACCS 4699E Bangalore. 711/Bang…

M/S. Syndicate Bank, Gandhinagar vs. Additional Commissioner of Income Tax (TDS), Range- 3, Bangalore

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

ITA 1601/BANG/2019[2013-14]Status: DisposedITAT Bangalore14 Aug 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3rd Block, Rajajinagar, Bangalore – 560 010. TAN : BLRS 00880 F PAN: AACCS 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12th Main Road, Commissioner of 3rd Block, Jayanagar, Income Tax (TDS), Bangalore-560 011. TAN : BLRS 16148 G Range 3, PAN: AACCS 4699E Bangalore. 711/Bang…

M/S. Syndicate Bank, Gandhinagar vs. Additional Commissioner of Income Tax (TDS), Range- 3, Bangalore

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

ITA 1600/BANG/2019[2012-13]Status: DisposedITAT Bangalore14 Aug 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3rd Block, Rajajinagar, Bangalore – 560 010. TAN : BLRS 00880 F PAN: AACCS 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12th Main Road, Commissioner of 3rd Block, Jayanagar, Income Tax (TDS), Bangalore-560 011. TAN : BLRS 16148 G Range 3, PAN: AACCS 4699E Bangalore. 711/Bang…

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

In the result, the appeals are allowed

ITA 656/BANG/2019[2013-14]Status: DisposedITAT Bangalore19 Jul 2019AY 2013-14

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

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 651/Bang/2019 2011-12 Syndicate Bank, NGV 653/Bang/2019 2012-13 Koramangala, Bangalore, NGHC Kormangala, Flat No.20, Block No.1, Sharavathi, NGHC, Koramangala, Bangalore-560 047. TAN : BLRS 15794 C PAN: AACCS 4699E 652/Bang/2019 2011-12 Syndicate Bank, NGV 655/Bang/2019 2013-14 Yelhanka, Bangalore, The Assistant 1st Floor, No.864 & Commissioner of 966, Income Tax (TDS), 16th B Cross, 2nd Phase, Range 3, Yelhanka New Town, Ba…

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

In the result, the appeals are allowed

ITA 655/BANG/2019[2013-14]Status: DisposedITAT Bangalore19 Jul 2019AY 2013-14

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

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 651/Bang/2019 2011-12 Syndicate Bank, NGV 653/Bang/2019 2012-13 Koramangala, Bangalore, NGHC Kormangala, Flat No.20, Block No.1, Sharavathi, NGHC, Koramangala, Bangalore-560 047. TAN : BLRS 15794 C PAN: AACCS 4699E 652/Bang/2019 2011-12 Syndicate Bank, NGV 655/Bang/2019 2013-14 Yelhanka, Bangalore, The Assistant 1st Floor, No.864 & Commissioner of 966, Income Tax (TDS), 16th B Cross, 2nd Phase, Range 3, Yelhanka New Town, Ba…

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

In the result, the appeals are allowed

ITA 654/BANG/2019[2012-13]Status: DisposedITAT Bangalore19 Jul 2019AY 2012-13

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

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 651/Bang/2019 2011-12 Syndicate Bank, NGV 653/Bang/2019 2012-13 Koramangala, Bangalore, NGHC Kormangala, Flat No.20, Block No.1, Sharavathi, NGHC, Koramangala, Bangalore-560 047. TAN : BLRS 15794 C PAN: AACCS 4699E 652/Bang/2019 2011-12 Syndicate Bank, NGV 655/Bang/2019 2013-14 Yelhanka, Bangalore, The Assistant 1st Floor, No.864 & Commissioner of 966, Income Tax (TDS), 16th B Cross, 2nd Phase, Range 3, Yelhanka New Town, Ba…

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

In the result, the appeals are allowed

ITA 653/BANG/2019[2012-13]Status: DisposedITAT Bangalore19 Jul 2019AY 2012-13

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

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 651/Bang/2019 2011-12 Syndicate Bank, NGV 653/Bang/2019 2012-13 Koramangala, Bangalore, NGHC Kormangala, Flat No.20, Block No.1, Sharavathi, NGHC, Koramangala, Bangalore-560 047. TAN : BLRS 15794 C PAN: AACCS 4699E 652/Bang/2019 2011-12 Syndicate Bank, NGV 655/Bang/2019 2013-14 Yelhanka, Bangalore, The Assistant 1st Floor, No.864 & Commissioner of 966, Income Tax (TDS), 16th B Cross, 2nd Phase, Range 3, Yelhanka New Town, Ba…

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

In the result, the appeals are allowed

ITA 652/BANG/2019[2011-12]Status: DisposedITAT Bangalore19 Jul 2019AY 2011-12

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

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 651/Bang/2019 2011-12 Syndicate Bank, NGV 653/Bang/2019 2012-13 Koramangala, Bangalore, NGHC Kormangala, Flat No.20, Block No.1, Sharavathi, NGHC, Koramangala, Bangalore-560 047. TAN : BLRS 15794 C PAN: AACCS 4699E 652/Bang/2019 2011-12 Syndicate Bank, NGV 655/Bang/2019 2013-14 Yelhanka, Bangalore, The Assistant 1st Floor, No.864 & Commissioner of 966, Income Tax (TDS), 16th B Cross, 2nd Phase, Range 3, Yelhanka New Town, Ba…

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

In the result, the appeals are allowed

ITA 651/BANG/2019[2011-12]Status: DisposedITAT Bangalore19 Jul 2019AY 2011-12

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

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER In ITA Nos. A.Y. APPELLANT(S) VS. RESPONDENT 651/Bang/2019 2011-12 Syndicate Bank, NGV 653/Bang/2019 2012-13 Koramangala, Bangalore, NGHC Kormangala, Flat No.20, Block No.1, Sharavathi, NGHC, Koramangala, Bangalore-560 047. TAN : BLRS 15794 C PAN: AACCS 4699E 652/Bang/2019 2011-12 Syndicate Bank, NGV 655/Bang/2019 2013-14 Yelhanka, Bangalore, The Assistant 1st Floor, No.864 & Commissioner of 966, Income Tax (TDS), 16th B Cross, 2nd Phase, Range 3, Yelhanka New Town, Ba…

State Bank of India, Jaipur vs. Assistant Commissioner of Income Tax (TDS), Jaipur

In the result, the penalty so levied under section 271C is hereby directed to be deleted

ITA 1135/JPR/2018[2012-13]Status: DisposedITAT Jaipur31 Dec 2018AY 2012-13
For Appellant: Smt. Neelam Ashok (C.A.)For Respondent: Shri J.C. Kulhari (JCIT) a
Section 10(5)Section 192Section 201Section 201(1)Section 271C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,“A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1135/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke State Bank of India The ACIT (TDS), Vs. A-5 Nehru Place, Tonk Road, Jaipur. Jaipur-Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JPRSO 8235 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Smt. Neelam Ashok (C.A.) jktLo dh vksj ls@ Revenue by : Shri J.C. Kulha…

The Asst. Commissioner of Income Tax vs. M/S. Epson India Pvt. Ltd

Appeals stand dismissed

WA/770/2018HC Karnataka24 Apr 2018

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

Section 260

…to. But in the present cases, journey was undertaken prior to 16.02.2015. 24. In the judgment referred to by the learned counsel for the appellant in the case of Commissioner of Income-tax and Another V/s. Larsen and Toubro Ltd., and Another [(2009) 313 ITR 1 (SC)], the question that fell for determination was, whether the assessee[s] was under statutory obligation under the Income Tax Act, 1961, and/or the Rules to collect evidence to show that its employee[s] had actually utilized the amount[s] paid towards leave travel concession[s]/conveyance allowance? In that context, it was held that benef…

M/S. Syndicate Bank, Bangalore vs. Asst. Commissioner of Income-Tax(TDS), Bangalore

In the result, the assessee-Bank’s appeals are dismissed

ITA 1398/BANG/2016[2011-12]Status: DisposedITAT Bangalore06 Apr 2017AY 2011-12

Bench: Sis/Shri George George K., Jm & S.Jayaraman, Am

Section 10(5)Section 133ASection 192Section 201Section 201(1)

…ven if the employee travels to foreign countries, exemption would be limited to the expenditure incurred to the last destination in India. The appellant has relied on the decision of the Hon’ble Supreme Court in the case of CIT vs. Larsen & Toubro Ltd. (2009) 313 ITR 1. The said judgment is not about the claim of LTC/LFC to foreign countries but pertains to the issue as to whether the employee has actually utilized the amount paid towards LTC/LFC., and is, therefore, not applicable to the case of the appellant. 4 I.T.A. Noss.1398 to 1403/Bang/2016 & 1435 to 1477/Bang/2016 On perusal of section 10(5) of the Act…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…and the expenditure cannot be disallowed simply on the ground that declarations of the employees were not backed by invoice/bills of expenses incurred. Reliance, in this regard, is placed on the decision of Supreme Court in the case of CIT v. Larsen & Toubro: 313 ITR 1, wherein it was held that Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page 389 of 484 declaration submitted by the employees, which may not be backed with supporting evidences, is sufficient for the assessee to make re-imburse…

DCIT, New Delhi vs. M/S Xansa India Ltd., Noida

In the result appeal of the revenue is dismissed

ITA 2283/DEL/2011[2004-05]Status: DisposedITAT Delhi26 Sept 2016AY 2004-05

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Ankur Garg, CIT DR
Section 10ASection 40Section 40a

…2577 & 4698/Del/2011/12 A Y 2004-05 and 2008-09 Page 35 of 91 employee while deducting tax at source under section 192 of the Act. It was stated that it has been held likewise by the Supreme Court in the case of CIT vs. Larsen and Toubro Ltd & Ors.: (2009) 313 ITR 1 vide order dated 21.01.2009. He stated that it is not disputed that the payment of subsistence allowance is made to the employees, who were on travel overseas for business purposes of the assessee. Further, payment of subsistence allowance to the employees has been made by Xansa UK on behalf of and as per instructions of the assessee. The payment i…

The Commissioner of Income Tax vs. M/S Symphony Marketing

The appeals are dismissed

ITA/653/2015HC Karnataka01 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 10(14)Section 192Section 260

…o attempt will ordinarily be made to call for details of expenses actually incurred by him with a view to disentitling him to some extent from the exemption. 3.1 Useful reference could also be made to the following decisions: 1. CIT Vs.L&TLtd(2009)313 ITR 1(SCO 2. CIT Vs.ITI Ltd(2009)221 CTR 1(SC)609 3. CIT Vs.Gostino Mario & Others 241 ITR 312(SC) 4. CIT Vs.Micro Land Ltd.(2010)323 ITR 670 (Karnataka) To the question as to whether assessee- employer is bound to collect and verify proof of journey and actual expenditure incurred for section 10(5) before granting exemption under…