Nagarjuna Fertilizers & Chemicals Ltd. v. Assistant Commissioner of Income-tax, Circle-15 (1), Hyderabad

78 Taxmann.com 264Reported decision2017#4879 most cited

What is Nagarjuna Fertilizers & Chemicals Ltd. v. Assistant Commissioner of Income-tax, Circle-15 (1), Hyderabad authority for?

If a Double Taxation Avoidance Agreement (DTAA) provides for a lower tax rate than Section 206AA, tax at source must be deducted at the lower DTAA rate, even if the non-resident deductee fails to provide their PAN. Section 206AA does not override the beneficial provisions of a DTAA.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2021.

Also referred to as

Nagarjuna Fertilizers · Section 206AA · DTAA · PAN · TDS rate · lower rate · tax treaty · withholding tax · non-resident

Judgments citing Nagarjuna Fertilizers & Chemicals Ltd. v. Assistant Commissioner of Income-tax, Circle-15 (1), Hyderabad

Deputy Commissioner of Income Tax, (International Taxation), Circle-1(2), Bangalore vs. M/S. Infosys Limited, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 155/BANG/2021[2016-17]Status: DisposedITAT Bangalore24 Jun 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Muzaffar Hussain, CIT(DR)(ITAT), BengaluruFor Respondent: Shri B.R. Sudheendra, Advocate
Section 115Section 200ASection 206ASection 248Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 658 & 659/Bang/2020 & 152 to 155/Bang/2021 Assessment years : 2012-13 to 2016-17 The Deputy Commissioner Vs. M/s. Infosys Ltd., Of Income Tax, Plot No.44 & 97A, Circle 1(2), Konappana Agrahara, Bangalore. Hosur Road, Electronics City, Phase I, Bangalore – 560 100. PAN: AAACI 4798L APPELLANT RESPONDENT Appellant by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri B.R. Sudheendra, Advocate Date of hearing : 24.06.2021 Date of Pronou…

Deputy Commissioner of Income Tax, (International Taxation), Circle-1(2), Bangalore vs. M/S. Infosys Limited, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 154/BANG/2021[2015-16]Status: DisposedITAT Bangalore24 Jun 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Muzaffar Hussain, CIT(DR)(ITAT), BengaluruFor Respondent: Shri B.R. Sudheendra, Advocate
Section 115Section 200ASection 206ASection 248Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 658 & 659/Bang/2020 & 152 to 155/Bang/2021 Assessment years : 2012-13 to 2016-17 The Deputy Commissioner Vs. M/s. Infosys Ltd., Of Income Tax, Plot No.44 & 97A, Circle 1(2), Konappana Agrahara, Bangalore. Hosur Road, Electronics City, Phase I, Bangalore – 560 100. PAN: AAACI 4798L APPELLANT RESPONDENT Appellant by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri B.R. Sudheendra, Advocate Date of hearing : 24.06.2021 Date of Pronou…

Deputy Commissioner of Income Tax, (International Taxation), Circle-1(2), Bangalore vs. M/S. Infosys Limited, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 153/BANG/2021[2014-15]Status: DisposedITAT Bangalore24 Jun 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Muzaffar Hussain, CIT(DR)(ITAT), BengaluruFor Respondent: Shri B.R. Sudheendra, Advocate
Section 115Section 200ASection 206ASection 248Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 658 & 659/Bang/2020 & 152 to 155/Bang/2021 Assessment years : 2012-13 to 2016-17 The Deputy Commissioner Vs. M/s. Infosys Ltd., Of Income Tax, Plot No.44 & 97A, Circle 1(2), Konappana Agrahara, Bangalore. Hosur Road, Electronics City, Phase I, Bangalore – 560 100. PAN: AAACI 4798L APPELLANT RESPONDENT Appellant by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri B.R. Sudheendra, Advocate Date of hearing : 24.06.2021 Date of Pronou…

Deputy Commissioner of Income Tax, (International Taxation), Circle-1(2), Bangalore vs. M/S. Infosys Limited, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 152/BANG/2021[2013-14]Status: DisposedITAT Bangalore24 Jun 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Muzaffar Hussain, CIT(DR)(ITAT), BengaluruFor Respondent: Shri B.R. Sudheendra, Advocate
Section 115Section 200ASection 206ASection 248Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 658 & 659/Bang/2020 & 152 to 155/Bang/2021 Assessment years : 2012-13 to 2016-17 The Deputy Commissioner Vs. M/s. Infosys Ltd., Of Income Tax, Plot No.44 & 97A, Circle 1(2), Konappana Agrahara, Bangalore. Hosur Road, Electronics City, Phase I, Bangalore – 560 100. PAN: AAACI 4798L APPELLANT RESPONDENT Appellant by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri B.R. Sudheendra, Advocate Date of hearing : 24.06.2021 Date of Pronou…

Deputy Commissioner of Income Tax (International Taxation), Circle- 1(2), Bangalore vs. M/S.Infosys Limited, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 659/BANG/2020[2016-17]Status: DisposedITAT Bangalore24 Jun 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Muzaffar Hussain, CIT(DR)(ITAT), BengaluruFor Respondent: Shri B.R. Sudheendra, Advocate
Section 115Section 200ASection 206ASection 248Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 658 & 659/Bang/2020 & 152 to 155/Bang/2021 Assessment years : 2012-13 to 2016-17 The Deputy Commissioner Vs. M/s. Infosys Ltd., Of Income Tax (IT), Plot No.44 & 97A, Circle 1(2), Konappana Agrahara, Bangalore. Hosur Road, Electronics City, Phase I, Bangalore – 560 100. PAN: AAACI 4798L APPELLANT RESPONDENT Appellant by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri B.R. Sudheendra, Advocate Date of hearing : 24.06.2021 Date of P…

Deputy Commissioner of Income Tax (International Taxation), Circle- 1(2), Bangalore vs. M/S. Infosys Limited, Bangalore

In the result, all the appeals by the revenue are dismissed

ITA 658/BANG/2020[2012-13]Status: DisposedITAT Bangalore24 Jun 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Muzaffar Hussain, CIT(DR)(ITAT), BengaluruFor Respondent: Shri B.R. Sudheendra, Advocate
Section 115Section 200ASection 206ASection 248Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 658 & 659/Bang/2020 & 152 to 155/Bang/2021 Assessment years : 2012-13 to 2016-17 The Deputy Commissioner Vs. M/s. Infosys Ltd., Of Income Tax, Plot No.44 & 97A, Circle 1(2), Konappana Agrahara, Bangalore. Hosur Road, Electronics City, Phase I, Bangalore – 560 100. PAN: AAACI 4798L APPELLANT RESPONDENT Appellant by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri B.R. Sudheendra, Advocate Date of hearing : 24.06.2021 Date of Pronou…

Cgi Information Systems and Management Consultants Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle-1(2), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 737/BANG/2020[2013-14]Status: DisposedITAT Bangalore05 Apr 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Shri. Ramesh Kumar, Addl. CIT(DR)(ITAT), Bengaluru
Section 154Section 201Section 201(1)Section 206ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.735 to 737/Bang/2020 Assessment Years : 2011-12 to 2013-14 M/s. CGI Information Systems and Deputy Commissioner of Income Tax Management Consultants Private Ltd., (International Taxation), No.95/1 and 95/2, E-City Tower-2, Vs. Circle-1(2), Electronic City Phase-1, West, Bengaluru. Bengaluru-560100. PAN : AAACI 1994 C APPELLANT RESPONDENT Assessee by : Shri. Chavali Narayan, CA Revenue by : Shri. Ramesh Kumar, Addl. CIT(DR)(ITAT), Bengaluru Date of hearing : 01.0…

Deputy Commissioner of Income Tax, (International Taxation), Circle- 1(1), Bangalore vs. M/S. Edgeverve Systems Limited, Bangalore

In the result, the appeals are dismissed

ITA 12/BANG/2020[2017-18]Status: DisposedITAT Bangalore10 Sept 2020AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Smt.R.Premi, JCIT , DR(ITAT)
Section 195Section 206ASection 248

…IT(IT)A No.12 to 14/Bang/2020: M/S.Edgeverve Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(IT) A No.12 to 14/Bang/2020 Assessment year :2017-18 to 2019-20 Deputy Commissioner of Income-tax, Vs. M/s. Edgeverse Systems Ltd., International Taxation, Circle-1(1), 44/97A Konappana Agrahara, Hosur Room No.441, 4th Floor, BMTC Building, Road, Electronic City, 80 Feet Road, Koramangala, 6th Block, Bangalore – 560 100. Bangalore-560095. PAN : AADCE6300K TAN: BLRE06897C APPELLANT RESPONDENT Revenue by :…

Deputy Commissioner of Income Tax, (International Taxation), Circle - 1(1), Bangalore vs. M/S. Edgeverve Systems Limited, Bangalore

In the result, the appeals are dismissed

ITA 13/BANG/2020[2018-19]Status: DisposedITAT Bangalore10 Sept 2020AY 2018-19

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. Sudheendra, AdvocateFor Respondent: Smt.R.Premi, JCIT , DR(ITAT)
Section 195Section 206ASection 248

…IT(IT)A No.12 to 14/Bang/2020: M/S.Edgeverve Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(IT) A No.12 to 14/Bang/2020 Assessment year :2017-18 to 2019-20 Deputy Commissioner of Income-tax, Vs. M/s. Edgeverse Systems Ltd., International Taxation, Circle-1(1), 44/97A Konappana Agrahara, Hosur Room No.441, 4th Floor, BMTC Building, Road, Electronic City, 80 Feet Road, Koramangala, 6th Block, Bangalore – 560 100. Bangalore-560095. PAN : AADCE6300K TAN: BLRE06897C APPELLANT RESPONDENT Revenue by :…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(2), Bangalore vs. M/S Honeywell Technologies Solutions Lab Pvt Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 1418/BANG/2018[2014-15]Status: DisposedITAT Bangalore05 Aug 2020AY 2014-15

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

…IT(IT)A Nos.562 to 564 & IT(IT)A No.1418 of 2018 M/s. Honeywell Technology Solutions Pvt. Ltd., Bangalore THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER IT(IT)A Nos.562 to 564/Bang/2017 Assessment Years : 2011-12 to 2013-14 M/s. Honeywell Technology Deputy Commissioner of Solutions Ltd. Income-tax Circle-2(1) 151/1, Bannergatta, International Taxation Vs. Doraisanipalya Bangalore Bangalore-560 076 PAN NO : AAACH4151J APPELLANT RESPONDENT IT(IT)A No.1418/Bang/2018 Assessment Year: 2014-15 Deputy Vs. M/s. Honeywell…

Dy.Commissioner of Income Tax, Bangalore vs. Honeywell Technology Solutions Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 564/BANG/2017[2013-14]Status: DisposedITAT Bangalore05 Aug 2020AY 2013-14

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

…IT(IT)A Nos.562 to 564 & IT(IT)A No.1418 of 2018 M/s. Honeywell Technology Solutions Pvt. Ltd., Bangalore THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER IT(IT)A Nos.562 to 564/Bang/2017 Assessment Years : 2011-12 to 2013-14 M/s. Honeywell Technology Deputy Commissioner of Solutions Ltd. Income-tax Circle-2(1) 151/1, Bannergatta, International Taxation Vs. Doraisanipalya Bangalore Bangalore-560 076 PAN NO : AAACH4151J APPELLANT RESPONDENT IT(IT)A No.1418/Bang/2018 Assessment Year: 2014-15 Deputy Vs. M/s. Honeywell…

Dy.Commissioner of Income Tax, Bangalore vs. Honeywell Technology Solutions Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 562/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Aug 2020AY 2011-12

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

…IT(IT)A Nos.562 to 564 & ITA No.1418 of 2018 M/s. Honeywell Technology Solutions Pvt. Ltd., Bangalore THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER IT(IT)A Nos.562 to 564/Bang/2017 Assessment Years : 2011-12 to 2013-14 M/s. Honeywell Technology Deputy Commissioner of Solutions Ltd. Income-tax Circle-2(1) 151/1, Bannergatta, International Taxation Vs. Doraisanipalya Bangalore Bangalore-560 076 PAN NO : AAACH4151J APPELLANT RESPONDENT Assessment Year: 2014-15 Deputy Vs. M/s. Honeywell Technologies Commissioner of Sol…

Dy.Commissioner of Income Tax, Bangalore vs. Honeywell Technology Solutions Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 563/BANG/2017[2012-13]Status: DisposedITAT Bangalore05 Aug 2020AY 2012-13

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

…IT(IT)A Nos.562 to 564 & ITA No.1418 of 2018 M/s. Honeywell Technology Solutions Pvt. Ltd., Bangalore THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER IT(IT)A Nos.562 to 564/Bang/2017 Assessment Years : 2011-12 to 2013-14 M/s. Honeywell Technology Deputy Commissioner of Solutions Ltd. Income-tax Circle-2(1) 151/1, Bannergatta, International Taxation Vs. Doraisanipalya Bangalore Bangalore-560 076 PAN NO : AAACH4151J APPELLANT RESPONDENT Assessment Year: 2014-15 Deputy Vs. M/s. Honeywell Technologies Commissioner of Sol…

Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore vs. M/S. Bharat Fritz Warner Limited, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 1360/BANG/2019[2011-12]Status: DisposedITAT Bangalore26 Jun 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), BengaluruFor Respondent: Shri S. Ramasubramanian, CA
Section 201(1)Section 206ASection 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER IT(IT)A No. 1360/Bang/2019 Assessment year : 2011-12 The Deputy Commissioner Vs. M/s. Bharath Fritz Werner Ltd., of Income Tax, No.14, HMT Factory Main Road, International Taxation, Peenya, Yeshwanthpur Post, Circle 1(1), Bangalore – 560 022. PAN: AAAC 5723A Bengaluru – 560 0-95. TAN: BLRB 00311 D APPELLANT RESPONDENT Appellant by : Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru. Respondent by : Shri S. Ramasubramanian, CA Date of hearing : 24.06.2020 Date of Pr…

M/S. Arvind Lifestyle Brands Limited, Bengaluru vs. Assistant Commissioner of Income Tax, CPC- TDS, Ghaziabad

In the result, all these appeals are allowed

ITA 2270/BANG/2019[2011-12]Status: DisposedITAT Bangalore06 Feb 2020AY 2011-12

Bench: Shri N.V.Vasudevan & Shri B.R.Baskaranita Nos.2270 To 2278(Bang)/2019 (Assessment Years : 2011-12, 2012-13 & 2013-14) M/S Arvind Lifestyles Brands Limited 8H Floor, Duparc, Trinity, No.17, Mg Road, Bangalore-560 001 Panno.Aaach7252A Appellant Vs The Asst. Commissioner Of Income Tax, Cpc, Tds, Sector-3, Vaishali, Ghaziabad, Uttar Pradesh-201 010 Respondent Appellant By : Shri Biren V Shah, Ca Revenue By : Shri Praveen Karanth, Addl.Cit

For Appellant: Shri Biren V Shah, CAFor Respondent: Shri Praveen Karanth, Addl.CIT
Section 154Section 206Section 206ASection 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “A”, BANGALORE BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER ITA Nos.2270 to 2278(Bang)/2019 (Assessment Years : 2011-12, 2012-13 & 2013-14) M/s Arvind Lifestyles Brands Limited 8h Floor, DUPARC, Trinity, No.17, MG Road, Bangalore-560 001 PANNo.AAACH7252A Appellant Vs The Asst. Commissioner of Income tax, CPC, TDS, Sector-3, Vaishali, Ghaziabad, Uttar Pradesh-201 010 Respondent Appellant by : Shri Biren V Shah, CA Revenue by : Shri Praveen Karanth, Addl.CIT Date of hearing : 30-01-2020 Date of pronouncement : 06-02…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1693/BANG/2018[2012-13]Status: DisposedITAT Bangalore27 Nov 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA No.1690 to 1693/Bang/2018 Assessment year :2009-10 to 2012-13 Deputy Commissioner of Income-tax, Vs. M/s. Mphasis Ltd., International Taxation, Circle-1(1), Bagmane World Technology Centre, Room No.441, 4th Floor, BMTC Building, Marathahalli Outer Ring Road, 80 Feet Road, Koramangala, 6th Block, Doddanakhundi Village, Bangalore-560095. Bengaluru – 560 048. PAN : AAACB 6820 C APPELLANT RESPONDENT C.O.Nos.107 to 110/Bang/2018 (In ITA Nos.1690 to 1693/Bang/2018) Assess…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1692/BANG/2018[2011-12]Status: DisposedITAT Bangalore27 Nov 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA No.1690 to 1693/Bang/2018 Assessment year :2009-10 to 2012-13 Deputy Commissioner of Income-tax, Vs. M/s. Mphasis Ltd., International Taxation, Circle-1(1), Bagmane World Technology Centre, Room No.441, 4th Floor, BMTC Building, Marathahalli Outer Ring Road, 80 Feet Road, Koramangala, 6th Block, Doddanakhundi Village, Bangalore-560095. Bengaluru – 560 048. PAN : AAACB 6820 C APPELLANT RESPONDENT C.O.Nos.107 to 110/Bang/2018 (In ITA Nos.1690 to 1693/Bang/2018) Assess…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1691/BANG/2018[2010-11]Status: DisposedITAT Bangalore27 Nov 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA No.1690 to 1693/Bang/2018 Assessment year :2009-10 to 2012-13 Deputy Commissioner of Income-tax, Vs. M/s. Mphasis Ltd., International Taxation, Circle-1(1), Bagmane World Technology Centre, Room No.441, 4th Floor, BMTC Building, Marathahalli Outer Ring Road, 80 Feet Road, Koramangala, 6th Block, Doddanakhundi Village, Bangalore-560095. Bengaluru – 560 048. PAN : AAACB 6820 C APPELLANT RESPONDENT C.O.Nos.107 to 110/Bang/2018 (In ITA Nos.1690 to 1693/Bang/2018) Assess…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1690/BANG/2018[2009-10]Status: DisposedITAT Bangalore27 Nov 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA No.1690 to 1693/Bang/2018 Assessment year :2009-10 to 2012-13 Deputy Commissioner of Income-tax, Vs. M/s. Mphasis Ltd., International Taxation, Circle-1(1), Bagmane World Technology Centre, Room No.441, 4th Floor, BMTC Building, Marathahalli Outer Ring Road, 80 Feet Road, Koramangala, 6th Block, Doddanakhundi Village, Bangalore-560095. Bengaluru – 560 048. PAN : AAACB 6820 C APPELLANT RESPONDENT C.O.Nos.107 to 110/Bang/2018 (In ITA Nos.1690 to 1693/Bang/2018) Assess…

Maithan Alloys Ltd., Kolkata vs. ITO, (It), WD-2(1), Kolkata

In the result, the appeal of assessee is allowed

ITA 517/KOL/2016[2011-2012]Status: DisposedITAT Kolkata10 Aug 2018AY 2011-2012

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 200ASection 206ASection 90(2)

…1 Maithan Alloys Ltd., AY 2011-12 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 517/Kol/2016 Assessment Year: 2011-12 Maithan Alloys Ltd. Vs. Income-tax Officer, (International (PAN: AABCM7758B) Taxation), Wd-2(1), Kolkata. Appellant Respondent Date of Hearing 01.08.2018 Date of Pronouncement 10.08.2018 For the Appellant Shri Sanjay Kumar Kejriwal, FCA For the Assessee/Cross Objector Shri N. B. Som, Addl. CIT, Sr. DR…

Nagarjuna Fertilizers & Chemicals Ltd. v. Assistant Commissioner of Income-tax, Circle-15 (1), Hyderabad (78 Taxmann.com 264) — Cited in 24 Judgments | BharatTax