CIT v. Nestle India Ltd.

14 Taxmann 99High Court1983#834 most cited

What is CIT v. Nestle India Ltd. authority for?

Club entrance fees, if incurred wholly and exclusively for business purposes, are allowable as revenue expenditure under Section 37(1). Furthermore, an order holding a deductor liable for TDS defaults under Section 201 must be preceded by an inquiry into the deductee's actual tax payment.

125

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2009 to 2025.

Also referred to as

CIT v. Nestle India Ltd. · Section 37(1) · Section 201 · 296 ITR 682 · club entrance fees · business expenditure · revenue expenditure · TDS default · assessee-in-default · deductee tax payment · Delhi High Court

Also reported as

296 ITR 68211 Taxmann.com 106263 CTR 241

Sections most often in play

Section 10(38)Section 115JBSection 14ASection 37(1)Section 43(1)

Issues it is cited on

indiacompanytotal incomebusinessinterest

Judgments citing CIT v. Nestle India Ltd.

Vic Enterprises Pvt. Ltd., New Delhi vs. ACIT Circle 26(2), New Delhi

In the result, all the issues raised in the captioned appeals are decided

ITA 3417/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Aug 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri M.P. Rastogi CAFor Respondent: Shri Ramdhan Meena, Sr.D.R
Section 143(3)Section 14ASection 271(1)(c)Section 94(7)

…6, 3417 & 3418/Del/2019 4 mean that the assessee has concealed any income or furnished inaccurate particulars per se. It was contended that the club expenses incurred were allowed as revenue expenditure in many cases i.e., 195 ITR 682 (Bombay) Otis Elevator; 296 ITR 682 (Delhi) Nestle India Ltd.; 180 Taxman 82 (Delhi) Samtel Colour Ltd.; 239 ITR 237 (Delhi) Engineers India Ltd.; 209 ITR 649 (Gujarat) Gujarat State Export Ltd. 7. We find considerable merit in the plea of assessee. In the light of plethora of judicial precedents, the question of allowability of club expenses, in itself, is a debatable issue and v…

Vic Enterprises Pvt. Ltd., New Delhi vs. ACIT Circle 26(2), New Delhi

In the result, all the issues raised in the captioned appeals are decided

ITA 3416/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Aug 2022AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri M.P. Rastogi CAFor Respondent: Shri Ramdhan Meena, Sr.D.R
Section 143(3)Section 14ASection 271(1)(c)Section 94(7)

…6, 3417 & 3418/Del/2019 4 mean that the assessee has concealed any income or furnished inaccurate particulars per se. It was contended that the club expenses incurred were allowed as revenue expenditure in many cases i.e., 195 ITR 682 (Bombay) Otis Elevator; 296 ITR 682 (Delhi) Nestle India Ltd.; 180 Taxman 82 (Delhi) Samtel Colour Ltd.; 239 ITR 237 (Delhi) Engineers India Ltd.; 209 ITR 649 (Gujarat) Gujarat State Export Ltd. 7. We find considerable merit in the plea of assessee. In the light of plethora of judicial precedents, the question of allowability of club expenses, in itself, is a debatable issue and v…

State Bank of India, Na

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

ITA 38/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.37 & 38/Srt/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtualcourt Hearing) State Bank Of India Income Tax Officer (Tds-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1St Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacs 8577 K (Appellant ) (Respondent)

For Appellant: Shri Divyang J. Shah, C.AFor Respondent: Shri Sita Ram Meena,– Sr-DR
Section 201Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.37 & 38/SRT/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (VirtualCourt Hearing) State Bank of India Income Tax Officer (TDS-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1st Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACS 8577 K (Appellant ) (Respondent) Assessee by :Shri Divyang J. Shah, C.A Respondent by :Shri Sita Ram Meena,– Sr-DR सुनवाईकीतारीख/ Date of Heari…

M/S Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the results appeal filed by assessee for assessment year

ITA 2826/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore vs. M/S Lifestyle International Pvt Ltd, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2473/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

M/S.Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2334/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

M/S.Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2333/BANG/2016[2009-10]Status: DisposedITAT Bangalore11 Oct 2021AY 2009-10

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S. Lifestyle International (P) Ltd., Bangalore

In the results appeal filed by assessee for assessment year

ITA 2260/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

DCIT CC 44, Mumbai vs. Sopariwala Exports, Mumbai

ITA 3039/MUM/2014[2007-08]Status: DisposedITAT Mumbai21 Sept 2021AY 2007-08
Section 132Section 143(2)Section 143(3)Section 153ASection 92

…gnesite Pvt Ltd. (1995) 214 ITR 1 (Bom) ii) Amarjothi Pictures vs CIT (1968) 69 ITR 755 (Mad) iii) CIT vs Rajarani Exports Pvt Ltd. (2013) 217 Taxman 84 (Calcutta) iv) Aluminum Corporation of India Ltd. (1972) 86 ITR 11 (SC) v) CIT vs Nestle India Ltd. (2011) 337 ITR 103 (Delhi) vi)JK Woollen Manufactures vs CIT (1969) 72 ITR 612 In respect of the argument that once the payment is exclusively for business, it is not open to the AO to go into the reasonableness of the payment, the case laws cited were J K Woolen, Aluminum Corporation of India Ltd. and Pheros & Co. Pvt. Ltd. Vs. CIT (1980)124 ITR 188 (Gau). For th…

M/S Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. DCIT, Chandigarh

In the result, the appeal of the assessee is partly allowed

ITA 532/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Jul 2021AY 2006-07
For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Smt. C. Chandrakanta, CIT DR
Section 143(3)Section 250(6)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “ए” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R. L. NEGI, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 2453/Del/2016 "नधा"रण वष" / Assessment Year : 2005-06 M/s GlaxoSmithKline Asia Pvt. Ltd., The D.C.I.T.(LTU) , बनाम 24-25 Floor, One Horizon Centre, New Delhi. Golf Course Road, DLF Phase-5, Gurgaon. "थायी लेखा सं./PAN NO: AABCS3237R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No.532/Chd/2014 "नधा"रण वष" / Assessment Year : 2006-07 M/s GlaxoSmithKline Asia Pvt. Ltd., The D…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S. Lifestyle International (P) Ltd., Bangalore

In the result, the appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

ITA 2259/BANG/2016[2010-11]Status: DisposedITAT Bangalore19 Apr 2021AY 2010-11

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 37Section 40A(2)Section 43(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2258/Bang/2016 : Asst.Year 2008-2009 ITA No.2259/Bang/2016 : Asst.Year 2010-2011 The Asst.Commissioner of Income- M/s.Lifestyle International (P) tax, Circle 4(1)(1) Limited, 77 Town Centre, v. Bangalore. Building No.3, West Wing, Off HALL Airport Road Yamlur P.O. Bangalore – 560 037. PAN : AAACL2937J. (Appellant) (Respondent) CO No.62/Bang/2017 : Asst.Year 2008-2009 CO No.63/Bang/2017 : Asst.Year 2010-2011 M/s.Lifestyle International (P) The Asst.Commissioner of Limited, 77 Town Ce…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S. Lifestyle International (P) Ltd., Bangalore

In the result, the appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

ITA 2258/BANG/2016[2008-09]Status: DisposedITAT Bangalore19 Apr 2021AY 2008-09

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 37Section 40A(2)Section 43(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2258/Bang/2016 : Asst.Year 2008-2009 ITA No.2259/Bang/2016 : Asst.Year 2010-2011 The Asst.Commissioner of Income- M/s.Lifestyle International (P) tax, Circle 4(1)(1) Limited, 77 Town Centre, v. Bangalore. Building No.3, West Wing, Off HALL Airport Road Yamlur P.O. Bangalore – 560 037. PAN : AAACL2937J. (Appellant) (Respondent) CO No.62/Bang/2016 : Asst.Year 2008-2009 CO No.63/Bang/2016 : Asst.Year 2010-2011 M/s.Lifestyle International (P) The Asst.Commissioner of Limited, 77 Town Ce…

M/S. Life Insurance Corporation of India, Chitradurga 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 566/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, Chitradurga 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 565/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, Chitradurga 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 564/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, Chitradurga 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 563/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, Chitradurga 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 562/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, Chitradurga 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 561/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, Chitradurga 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 560/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, Chitradurga 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 559/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…