CIT v. Symphony Marketing Solutions India Pvt.Ltd.

388 ITR 457Reported decision2016#1869 most cited

What is CIT v. Symphony Marketing Solutions India Pvt.Ltd. authority for?

Ad-hoc disallowances of employee per diem allowances are not permissible solely due to non-collation of bills if the expenditure is actually incurred.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2021.

Also referred to as

CIT v. Symphony Marketing Solutions India Pvt.Ltd. · 388 ITR 457 · Karnataka High Court · ad-hoc disallowance · employee per diem allowance · non-collation of bills · actual incurrence of expenditure · medical reimbursement · cash medical benefit · deductibility of employee expenses · proof of expenditure

Judgments citing CIT v. Symphony Marketing Solutions India Pvt.Ltd.

M/S Xchanging Solutions Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 3358/BANG/2018[2014-15]Status: DisposedITAT Bangalore01 Nov 2021AY 2014-15

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.3358/Bang/2018 : Asst.Year 2014-2015 M/S.Xchanging Solutions Limited The Dy.Commissioner Of Plot No.13, 14, 15 Sjr I-Park Income-Tax, Circle 7(1)(2) V. Bangalore. Epip Industrial Area, Phase I Whitefield, Bangalore – 560066. Pan : Aafcs9303L. (Appellant) (Respondent) Appellant By : Sri.Chavali Narayanan, Ca Respondent By : Sri.Sumer Singh Meena, Cit(Osd)-Dr Date Of Pronouncement : 01.11.2021 Date Of Hearing : 28.10.2021 O R D E R Per George George K, Jm This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 22.10.2018 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2014-2015. 2. The Assessee Has Raised Various Grounds & Sub- Grounds. However, During The Course Of Hearing, The Learned Ar Limited His Submission To Grounds No.4.6(D), 4.11 To 4.14, 5.1 & 5.2. The Surviving Grounds Read As Follows:-

For Appellant: Sri.Chavali Narayanan, CAFor Respondent: Sri.Sumer Singh Meena, CIT(OSD)-DR
Section 143(3)Section 28Section 37(1)Section 92C

…oc disallowance of 10% of the per diem allowance granted to the employees computed at INR 7,97,471 due to non-collation of bills, without having regard to the jurisdictional High Court decision in the case of CIT v. Symphony Marketing Solutions India (P) Ltd (388 ITR 457) and the fact of actual incurrence of expenditure by the Appellant through reimbursement to employees.” 3. The brief facts of the case are as follows: The assessee is a private limited company having its registered office in Bangalore. The assessee has operating 3 IT(TP)A No.3358/Bang/2018. M/s Xchanging Solutions Limited. subsidiaries in USA,…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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 558/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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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 557/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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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 556/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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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 555/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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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 554/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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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 553/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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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 552/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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…

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)

…n.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 Page 31 of 74 ITA No.507 to 566 /Bang/2020  Decision of Hon’ble Karnataka High Court in case of CIT vs Symphony Marketing Solutions India Pvt.Ltd., reported in (2016) 388 ITR 457 • He also submitted that assessee has been granting medical reimbursement from decades together, initially as per reimbursement of medical expenses scheme 1980 which was subsequently replaced by Cash medical benefit at a particular rates applicable for Class I Officers and Class III & IV employees. It has been submitted that assessee has been pay…