IBM India (P.) Ltd. v. ITO (TDS) LTU

EMBASSY PROPERTY DEVELOPMENTS PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-1(1), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

…ITA No.1031/Bang/2025 Embassy Property Developments Private Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Embassy Property Developments Private Limited No.150, Embassy Point, CIT Infantry Road Vs. TDS Circle-1(1) Bengaluru 560 001 Bengaluru PAN NO :AAACD6927A APPELLANT RESPONDENT Appellant by : Ms. Nimashri K.A., A.R. Respondent by : Sri Shivanand H Kalakeri, D.R. Date of Hearing : 02.12.2025 Date of Pronouncement : 23.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMB…

INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-1(2), BENGLAURU, BENGALURU vs. UNITEDLEX INDIA PVT. LTD. (EARLIER KNOWN AS I-RUNWAY INDIA PRIVATE LIMITED), BENGALURU

In the result, appeal of the revenue is dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year :2015-16

…ITA No.1243/Bang/2024 Unitedlex India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year :2015-16 ITO Unitedlex India Pvt. Ltd. International Taxation (Earlier known as I-Runway India Ward-1(2) Pvt. Ltd.) Bangalore 1st Floor, AMR Tech Park 1 Annexe, No.23 & 24 Vs. Hongasandra, Husur Road Bangalore 560 068 Karnataka PAN NO :AABCI5613D APPELLANT RESPONDENT Assessee by : Smt. Manasa Ananthan, A.R. Revenue by : Ms. Neha Sahay, D.R. Date of Hearing : 07.01.2025 Date of Pronouncement…

M/S UNITED BREWERIES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.481/Bang/2018 : Asst.Year 2012-2013 M/s.United Breweries Limited The Deputy Commissioner of Level-4, UB Tower, UB City Income-tax, Circle 7(1)(1) v. No.24, Vittal Mallya Road Bangalore. Bangalore – 560 001. PAN : AAACU6053C. (Assessee) (Respondent) Assessee by : Sri.K.R.Vasudevan, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT –DR Date of Pronouncement : 11.11.2022 Date of Hearing : 02.11.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is dir…

M/S. VOLVO GROUP INDIA PRIVATE LIMITED (EARLIER KNOWN AS VOLVO INDIA PRIVATE LIMITED),BENGALURU vs. INCOME TAX OFFICER (OSD) LARGE TAX PAYERS UNIT, BANGALORE

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2014-15 M/s. Volvo Group India Pvt. Ltd. Vs. The Income Tax Officer (OSD), [earlier known as Volvo India LTU, Pvt. Ltd.], Bengaluru. Yalachahally Village, Tavareke Post, Hoskote Taluk, Bengaluru – 561 122. PAN: AAACV 6747N APPELLANT RESPONDENT Appellant by : Shri Neeraj K. Jain, Advocate Respondent by : Shri Bijoy Kumar Panda, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.08.2022 Date of Pronouncement : 25.08.2022 O R D E R Per Padmavathy S., Ac…

M/S IRUNWAY INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2015-16 M/S. Irunway India Private Limited, Dcit, Vs. Regus Business Center, Office Circle – 3(1)(1), No.1015, Bengaluru. 10Th Floor, Tower-B, Unitech Cyber Park, Sector 39, Gurugram, Gurgaon, Haryana – 122 003. Pan : Aabci 5613 D Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year : 2015-16 M/s. IRunway India Private Limited, DCIT, Vs. Regus Business Center, Office Circle – 3(1)(1), No.1015, Bengaluru. 10th Floor, Tower-B, Unitech Cyber Park, Sector 39, Gurugram, Gurgaon, Haryana – 122 003. PAN : AABCI 5613 D APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Senior Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.04.2022 Date of Pronouncement : 27.04.2022 O R D E R Per N. V. Vasudev…

INCOME TAX OFFICER, BANGALORE vs. M/S.DELL INDIA PVT.LTD.,, BANGALORE

In the result the appeals filed by assessee and revenue for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result the appeals filed by assessee and revenue for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

DELL INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), LTU, BANGALORE

In the result the appeals filed by assessee and revenue for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIAVTE LIMITED ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD LTU , BANGALORE

In the result, both the appeals filed by assessee stands allowed for statistical purposes

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1689 & 1690/Bang/2017 Assessment Years : 2012-13 & 2013-14 M/s. Robert Bosch Engineering and Business The Income Tax Officer Solutions Pvt. Ltd., (TDS)/(OSD) LTU, Hosur Road, Koramangala, Bangalore. Bangalore. Vs. PAN: AAACR7108R APPELLANT RESPONDENT : Shri Percy Padiwala, Sr. Assessee by Advocate Revenue by : Shri Sankarganesh K, JCIT (DR) Date of Hearing : 04-01-2022 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PVT LTD ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD , BANGALORE

In the result, both the appeals filed by assessee stands allowed for statistical purposes

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1689 & 1690/Bang/2017 Assessment Years : 2012-13 & 2013-14 M/s. Robert Bosch Engineering and Business The Income Tax Officer Solutions Pvt. Ltd., (TDS)/(OSD) LTU, Hosur Road, Koramangala, Bangalore. Bangalore. Vs. PAN: AAACR7108R APPELLANT RESPONDENT : Shri Percy Padiwala, Sr. Assessee by Advocate Revenue by : Shri Sankarganesh K, JCIT (DR) Date of Hearing : 04-01-2022 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

M/S INFOSYS BPM LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

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

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year:2009-10

…held that the provision for expenses is liable to be disallowed u/s 40(a)(i) of the Act for non-deduction of tax at source. In this regard, the Ld. CIT(A) followed the decision rendered by Bangalore bench of Tribunal in the case of IBM India Pvt. Ltd. (2015) 59 Taxmann.com 107 wherein it was held that the TDS provisions will also apply to provision for expenses created by the assessee. 11. The Ld. A.R. submitted that the provision for software expenses is created by the assessee as at the yearend as per the accounting standards prescribed by Income Tax department as well as ICAI. As per the accounting standars,…

M/S INFOSYS BPM LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

…held that the provision for expenses is liable to be disallowed u/s 40(a)(i) of the Act for non-deduction of tax at source. In this regard, the Ld. CIT(A) followed the decision rendered by Bangalore bench of Tribunal in the case of IBM India Pvt. Ltd. (2015) 59 Taxmann.com 107 wherein it was held that the TDS provisions will also apply to provision for expenses created by the assessee. 11. The Ld. A.R. submitted that the provision for software expenses is created by the assessee as at the yearend as per the accounting standards prescribed by Income Tax department as well as ICAI. As per the accounting standars,…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS BPM LTD , BANGALORE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri George George K.And Shri B.R. Baskaranassessmentyear:2011-12

…held that the provision for expenses is liable to be disallowed u/s 40(a)(i) of the Act for non-deduction of tax at source. In this regard, the Ld. CIT(A) followed the decision rendered by Bangalore bench of Tribunal in the case of IBM India Pvt. Ltd. (2015) 59 Taxmann.com 107 wherein it was held that the TDS provisions will also apply to provision for expenses created by the assessee. 11. The Ld. A.R. submitted that the provision for software expenses is created by the assessee as at the yearend as per the accounting standards prescribed by Income Tax department as well as ICAI. As per the accounting standars,…

M/S. IBM INDIA PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(2), BENGALURU

In the result appeal filed by assessee stands partly allowed

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

…that assessee was consistently following similar procedure of accounting even in preceding assessment years. In support, assessee placed before us order passed by this Tribunal in assessee’s own case for assessment year 2006-07 to 2009-10, reported in (2015) 59 Taxmann.com 107, passed in context to section 201(1) and 201(1A). On perusal of the order passed Hon’ble Bench, we note that this Tribunal directed assessee to file various details before Income tax officer for verification. 7.14.1. From written submissions filed by assessee, we note that provisions in the books of account for assessment years 2012-13 75…

M/S. TIMKEN ENGINEERING AND RSEARCH INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(4), BENGALURU

In the result, both the appeals of the assessee are treated as partly allowed

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

…ITA Nos.161 & 162/Bang/2019 Timken Engineering and Research India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.161&162/Bang/2019 AssessmentYears:2009-10 & 2010-11 M/s. Timken Engineering & Research India Pvt. Ltd. #39-42, Phase II, Deputy Commissioner of Electronic City Vs. Income-tax Circle 12(4) Bangalore-560100 Bangalore PAN NO : AABCT2265L APPELLANT RESPONDENT Appellant by : Shri AliasgarRampurwala, A.R. Respondent by : Shri Priyadarshi Mishra, D.R. Date of Hearing : 13.03.2020…

M/S. TIMKEN ENGINEERING AND RESEARCH INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(4),, BENGALURU

In the result, both the appeals of the assessee are treated as partly allowed

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

…ITA Nos.161 & 162/Bang/2019 Timken Engineering and Research India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.161&162/Bang/2019 AssessmentYears:2009-10 & 2010-11 M/s. Timken Engineering & Research India Pvt. Ltd. #39-42, Phase II, Deputy Commissioner of Electronic City Vs. Income-tax Circle 12(4) Bangalore-560100 Bangalore PAN NO : AABCT2265L APPELLANT RESPONDENT Appellant by : Shri AliasgarRampurwala, A.R. Respondent by : Shri Priyadarshi Mishra, D.R. Date of Hearing : 13.03.2020…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BENGALURU vs. M/S BANK OF INDIA , BENGALURU

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Bank Of India, The Assistant Commissioner Cantonment Branch, Of Income Tax (Tds), No. 49, Jyothi Mahal, Vs. Circle – 1 (1), St. Marks Road, Bangalore. Bangalore – 560 001. Tan: Blrb00968C Appellant Respondent Assessee By : None Revenue By : Shri T.N. Prakash, Addl. Cit (Dr)

…istinction in the TDS Page 2 of 3 provisions between sec.194A & sec. 195, when such distinction has already been considered by Hon'ble Supreme Court in the case of GE Technology (7 Taxmann.com18) & the Hon'ble ITAT, Bangalore in the case of IBM India Pvt Ltd (59 Taxmann.com 107) 5) The Ld. CIT(A) erred in not appreciating the fact that without obtaning a certificate of Nil deduction u/s. 197, registration u/s 12A does not itself take the assessee out of the ambit of section 194A. The CIT(A) ought to have appreciated the fact that the payee i.e. KIADB had not obtained a NIL deduction certificate u/s 197 for the ye…

TOYOTA KIRLOSKAR MOTOR P LTD,RAMANAGAR vs. INCOME TAX OFFICER(TDS), BANGALORE

In the result, the appeal filed by the assessee is dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORESHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year :2012-13 M/s. Toyota Kirloskar Motors Pvt. Ltd., The Income Tax Officer (TDS), Plot No. 1, Bidadi Industrial Area, Vs. Large Taxpayer Unit, Ramanagar District – 562 109. Bangalore. APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Revenue by : Shri G.R. Reddy, CIT (DR-I) Date of hearing : 11.09.2017 Date of Pronouncement : 31.10.2017 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee which is…