Karnataka Power Corportion Ltd. v. DCIT

383 ITR 599Reported decision2016#20695 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2017 to 2017.

Judgments citing Karnataka Power Corportion Ltd. v. DCIT

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

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

ITA 1329/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…ectivity India Pvt. Ltd. vs. ITO(LTU)(TDS) in ITA No.3/Bang/2015 dated 25/05/2016 (wherein both the Members are parties), after placing reliance on decision of the jurisdiction High Court decision in the case of Karnataka Power Corportion Ltd. vs. DCIT (2016) 383 ITR 599 and its ITA Nos.1229, 1329, 1250 & 1251/Bang/2016 Page 45 earlier decision in the case of M/s. Bosch Ltd. vs. ITO in ITA No.1583/Bang/2014 dated 01/03/2016 held as follows: “6. We heard the rival submissions and perused material on record. The issue in appeal relates to the liability of the assessee- company to deduct tax at source on provisions…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

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

ITA 1251/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…ectivity India Pvt. Ltd. vs. ITO(LTU)(TDS) in ITA No.3/Bang/2015 dated 25/05/2016 (wherein both the Members are parties), after placing reliance on decision of the jurisdiction High Court decision in the case of Karnataka Power Corportion Ltd. vs. DCIT (2016) 383 ITR 599 and its ITA Nos.1229, 1329, 1250 & 1251/Bang/2016 Page 45 earlier decision in the case of M/s. Bosch Ltd. vs. ITO in ITA No.1583/Bang/2014 dated 01/03/2016 held as follows: “6. We heard the rival submissions and perused material on record. The issue in appeal relates to the liability of the assessee- company to deduct tax at source on provisions…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

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

ITA 1250/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…ectivity India Pvt. Ltd. vs. ITO(LTU)(TDS) in ITA No.3/Bang/2015 dated 25/05/2016 (wherein both the Members are parties), after placing reliance on decision of the jurisdiction High Court decision in the case of Karnataka Power Corportion Ltd. vs. DCIT (2016) 383 ITR 599 and its ITA Nos.1229, 1329, 1250 & 1251/Bang/2016 Page 45 earlier decision in the case of M/s. Bosch Ltd. vs. ITO in ITA No.1583/Bang/2014 dated 01/03/2016 held as follows: “6. We heard the rival submissions and perused material on record. The issue in appeal relates to the liability of the assessee- company to deduct tax at source on provisions…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

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

ITA 1229/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…ectivity India Pvt. Ltd. vs. ITO(LTU)(TDS) in ITA No.3/Bang/2015 dated 25/05/2016 (wherein both the Members are parties), after placing reliance on decision of the jurisdiction High Court decision in the case of Karnataka Power Corportion Ltd. vs. DCIT (2016) 383 ITR 599 and its ITA Nos.1229, 1329, 1250 & 1251/Bang/2016 Page 45 earlier decision in the case of M/s. Bosch Ltd. vs. ITO in ITA No.1583/Bang/2014 dated 01/03/2016 held as follows: “6. We heard the rival submissions and perused material on record. The issue in appeal relates to the liability of the assessee- company to deduct tax at source on provisions…