Deputy CIT v. Angel Broking Ltd.

Textron India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal filed by the assessee stands allowed on the grounds argued by assessee and other issues that has not been pressed is kept open

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 711/Bang/2017 Assessment Year : 2012-13 M/s. Textron India Pvt. Ltd., 1st & 2nd Floor, B Block (Tower 2), The Deputy SEZ Campus, Commissioner of Global Village, Income Tax, RVCE Post, Circle – 7(1)(1), Mylasandra, Vs. Bangalore. Off Mysore Road, Bangalore – 560 059. PAN: AACCT0118M APPELLANT RESPONDENT Assessee by : Shri Sumit Khurana, CA Revenue by : Shri V.S. Chakrapani, CIT-DR Date of Hearing : 02-06-2022 Date of Pronouncement : 26-08-2022 ORDER PER BEENA…

Textron India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is treated as allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.678/Bang/2016 Assessment Year: 2011-12

…ection provided, through ports is not liable for deduction of tax at source. The Delhi High Court emphasized that the services do not involve any human interface. Similar view was expressed by the Mumbai Bench of the Hon'ble Tribunal in [14 ITR (Trib) 349] & [3 ITR (Trib) 294]. After examining the facts and circumstances of the instant case, I find that the assessee has simply obtained broadband / Internet facility from the service provider M/s. Tata Indicom. It is not a case where a service contract has been entered into. The facility is open to all and sundry and any member of the public can avail of it. In suc…

DCIT, Bangalore vs. M/S Textron India Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee is treated as allowed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.678/Bang/2016 Assessment Year: 2011-12

…ection provided, through ports is not liable for deduction of tax at source. The Delhi High Court emphasized that the services do not involve any human interface. Similar view was expressed by the Mumbai Bench of the Hon'ble Tribunal in [14 ITR (Trib) 349] & [3 ITR (Trib) 294]. After examining the facts and circumstances of the instant case, I find that the assessee has simply obtained broadband / Internet facility from the service provider M/s. Tata Indicom. It is not a case where a service contract has been entered into. The facility is open to all and sundry and any member of the public can avail of it. In suc…