Karnataka Power Transmission Corporation Ltd. v. Dy. CIT

67 Taxmann.com 259High Court2016#4902 most cited

What is Karnataka Power Transmission Corporation Ltd. v. Dy. CIT authority for?

Tax is deductible at source under Section 194A only on interest that has 'partaken the character of income' in the hands of the recipient.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Karnataka Power Transmission Corporation · Section 194A · TDS on interest · interest partaking character of income · income accrual · tax deduction liability · Section 194A(1) · Dy. CIT

Also reported as

238 Taxmann 287

Sections most often in play

Section 1961Section 194ASection 2(28A)Section 201(1A)Section 132Section 190 of the Income Tax ActSection 191 of the Income Tax ActSection 194A of the Income Tax Act

Issues it is cited on

tds on commissionsection 40a(i)section 4(2)section 4(1)interest under section 201(1a)section 191section 2(28a)section 192section 194a(1)section 210section 194hprincipal officer

Judgments citing Karnataka Power Transmission Corporation Ltd. v. Dy. CIT

FUJI ELECTRIC INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI

In the result the appeal of the Assessee is partly allowed for statistical purposes

ITA 701/CHNY/2025[2020-21]Status: DisposedITAT Chennai01 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Siddhesh Chaugula, C.AFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 92C

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:701/Chny/2025 "नधा%रण वष% / Assessment Year: 2020-21 Fuji Electric India Private Limited, DCIT, A-329-A, Old Mahabalipuram Road, vs. Corporate Circle 1(1), Kottivakam, Chennai. Chennai – 600 041. [PAN:AABCC-2553-Q] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Siddhesh Chaugula, C.A. (Virtual Hearing)…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, MUMBAI

ITA 5357/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5305/Mum/2024 (A.Y: 2016-17) ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5357/Mum/2024 (A.Y: 2018-19) ITA No. 5356/Mum/2024 (A.Y: 2019-20) ITA No. 5354/Mum/2024 (A.Y: 2020-21) KD Lite Developers Pvt Ltd Vs. DCIT, TDS CTS No. 470 (PT), NG Acharya Nagar, off Eastern Express Highway, Swastik Park, Chembur – 400071. Circle 1(3) Room No. 420, 4th Floor, MTNL TE Bldg Pedder Road, PAN/…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI

ITA 5356/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5305/Mum/2024 (A.Y: 2016-17) ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5357/Mum/2024 (A.Y: 2018-19) ITA No. 5356/Mum/2024 (A.Y: 2019-20) ITA No. 5354/Mum/2024 (A.Y: 2020-21) KD Lite Developers Pvt Ltd CTS No. 470 (PT), NG Acharya Nagar, off Eastern Express Highway, Swastik Park, Chembur – 400071. Vs. DCIT, TDS Circle 1(3) Room No. 420, 4th Floor, MTNL TE Bldg Pedder Road,…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3),, MUMBAI

ITA 5354/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Nov 2024AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5305/Mum/2024 (A.Y: 2016-17) ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5357/Mum/2024 (A.Y: 2018-19) ITA No. 5356/Mum/2024 (A.Y: 2019-20) ITA No. 5354/Mum/2024 (A.Y: 2020-21) KD Lite Developers Pvt Ltd Vs. DCIT, TDS CTS No. 470 (PT), NG Acharya Nagar, off Eastern Express Highway, Swastik Park, Chembur – 400071. Circle 1(3) Room No. 420, 4th Floor, MTNL TE Bldg Pedder Road, Cumb…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI

In the result, all the five appeals filed by the assessee are allowed

ITA 5325/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5356/Mum/2024 (A.Y: 2019-20) KD Lite Develpers Pvt Ltd Vs. DCIT, TDS Circle 1(3) CTS No. 470 (PT), NG Room No. 420, 4th Acharya Nagar, off Eastern Floor, MTNL TE Bldg Express Highway, Swastik Pedder Road, Park, Chembur – 400071. Cumballa Hill, Mumbai. PAN/GIR No. MUMK22845E (Applicant) (Respondent) Assessee by Shri Vimal Punmiya Revenue by S…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, MUMBAI

In the result, all the five appeals filed by the assessee are allowed

ITA 5305/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5356/Mum/2024 (A.Y: 2019-20) KD Lite Develpers Pvt Ltd Vs. DCIT, TDS Circle 1(3) CTS No. 470 (PT), NG Room No. 420, 4th Acharya Nagar, off Eastern Floor, MTNL TE Bldg Express Highway, Swastik Pedder Road, Park, Chembur – 400071. Cumballa Hill, Mumbai. PAN/GIR No. MUMK22845E (Applicant) (Respondent) Assessee by Shri Vimal Punmiya Revenue by S…

PRAGATI POWER CORPORATION LTD,NEW DELHI vs. ACIT, CIRCLE 20(1), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1617/DEL/2023[2018-19]Status: DisposedITAT Delhi14 Aug 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 115JSection 145(2)Section 32Section 36Section 36(1)(iii)Section 37Section 43ASection 46ASection 80I

…s investments and at the same time assessee had raised a loan, it can be presumed that the investments were made from the interest free funds available. vii) Various Benches of ITAT have taken a similar view, some of the cases are Tata Sky Ltd. vs ACIT (2020) 119 Taxmann.com 424 (Mum-ITAT) ITO vs Anunay Fab (P) Ltd. (2021) 133 Taxmann.com 412 (Ahd-ITAT) Bhagwati Gases Ltd. vs DCIT (2019) 105 Taxmann.com 183 (Kol-ITAT) Coffeeday Global Ltd. vs Addl CIT (2021) 130 Taxmann.com 277 (Kar-ITAT) ITO vs SEL Manufacturing Company Ltd. (2017) 88 Taxmann.com 822 (Chd-ITAT) viii) Allahabad High Court in the case of CIT vs Mo…

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 133/MUM/2023[2019-20]Status: DisposedITAT Mumbai16 Aug 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 132/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 131/MUM/2023[2017-18]Status: DisposedITAT Mumbai16 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 130/MUM/2023[2016-17]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 129/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 128/MUM/2023[2014-15]Status: DisposedITAT Mumbai16 Aug 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETINGS INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 127/MUM/2023[2013-14]Status: DisposedITAT Mumbai16 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

WIPRO GE HEALTHCARE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

ITA 285/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Feb 2023AY 2016-17

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Shri K.R. Pradeep, A.R. &For Respondent: Shri Sunil Kumar Singh, D.R
Section 143(3)Section 144CSection 36(1)(vii)Section 37Section 92C

…IT(TP)A No.285/Bang/2021 M/s. Wipro GE Healthcare Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER IT(TP)A No.285/Bang/2021 Assessment Year: 2016-17 M/s. Wipro GE Healthcare Pvt. Ltd. No.4, Kadugodi Industrial Area Whitefield Bangalore 560 067 Deputy Commissioner (presently at Prestige of Income-tax Vs. Shanthineketan, 6th Floor, Crescent Circle-7(1)(1) 4, ITPL, Whitefield, Bangalore 560 Bangalore 048) PAN NO : AAACW1685J APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep, A.R. & Sm…

LEMNISK PRIVATE LIMITED (FORMERLY KNOWN AS 'VIZURY INTERACTIVE SOLUTIONS PRIVATE LIMITED'),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2) , BANGALORE

In the result appeal filed by assessee for assessment year

ITA 2129/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

LEMNISK PRIVATE LIMITED (FORMERLY KNOWN AS 'VIZURY INTERACTIVE SOLUTIONS PVT LTD'),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result appeal filed by assessee for assessment year

ITA 1851/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

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

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

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…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

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…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

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…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/…

Showing 1–20 of 24 · Page 1 of 2

Karnataka Power Transmission Corporation Ltd. v. Dy. CIT (67 Taxmann.com 259) — Cited in 24 Judgments | BharatTax