SBI v. Dy.CIT(TDS)

158 ITD 194Income Tax Appellate Tribunal2016#2554 most cited
45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2021.

Also referred to as

SBI v. Dy.CIT(TDS) · 158 ITD 194 · Section 201(1) · Section 192 · Section 10(5) · assessee in default · short deduction · LTC/LFC exemption · Leave Travel Concession reimbursement · employee salary TDS · employer tax deduction default

Judgments citing SBI v. Dy.CIT(TDS)

State Bank of India, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(2)TDS Circle-3(1), Bangalore

ITA 1400/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

Section 10(5)

…of the co-ordinate bench (Bangalore) of the Tribunal in the case of Syndicate Bank vs. Asst.CIT(TDS), (2017) 80 taxmann.com 179(Bang.Trib),wherein, following the decision of the co-ordinate bench (Lucknow) of Tribunal in the case of SBI vs. Dy.CIT(TDS) (2016) 158 ITD 194 (Luck-Trib), [to which one of us viz., the Hon’ble Judicial Member is the author] held as follows: “7.1 The solitary issue for consideration now is: Whether the A.O. was justified in treating the assessee-Bank as an 'assessee in default' u/s. 201(1) of the Act for making short deduction u/s. 192 of the Act in allowing exemption u/s. 10(5) of the…

State Bank of India, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(2) TDS Circle-3(1), Bangalore

ITA 1399/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

Section 10(5)

…of the co-ordinate bench (Bangalore) of the Tribunal in the case of Syndicate Bank vs. Asst.CIT(TDS), (2017) 80 taxmann.com 179(Bang.Trib),wherein, following the decision of the co-ordinate bench (Lucknow) of Tribunal in the case of SBI vs. Dy.CIT(TDS) (2016) 158 ITD 194 (Luck-Trib), [to which one of us viz., the Hon’ble Judicial Member is the author] held as follows: “7.1 The solitary issue for consideration now is: Whether the A.O. was justified in treating the assessee-Bank as an 'assessee in default' u/s. 201(1) of the Act for making short deduction u/s. 192 of the Act in allowing exemption u/s. 10(5) of the…

State Bank of India, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(2) TDS Circle-3(1), Bangalore

ITA 1397/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

Section 10(5)

…of the co-ordinate bench (Bangalore) of the Tribunal in the case of Syndicate Bank vs. Asst.CIT(TDS), (2017) 80 taxmann.com 179(Bang.Trib),wherein, following the decision of the co-ordinate bench (Lucknow) of Tribunal in the case of SBI vs. Dy.CIT(TDS) (2016) 158 ITD 194 (Luck-Trib), [to which one of us viz., the Hon’ble Judicial Member is the author] held as follows: “7.1 The solitary issue for consideration now is: Whether the A.O. was justified in treating the assessee-Bank as an 'assessee in default' u/s. 201(1) of the Act for making short deduction u/s. 192 of the Act in allowing exemption u/s. 10(5) of the…

State Bank of India, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(2) TDS Circle-3(1), Bnagalore, Bangalore

ITA 1396/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Apr 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

Section 10(5)

…of the co-ordinate bench (Bangalore) of the Tribunal in the case of Syndicate Bank vs. Asst.CIT(TDS), (2017) 80 taxmann.com 179(Bang.Trib),wherein, following the decision of the co-ordinate bench (Lucknow) of Tribunal in the case of SBI vs. Dy.CIT(TDS) (2016) 158 ITD 194 (Luck-Trib), [to which one of us viz., the Hon’ble Judicial Member is the author] held as follows: “7.1 The solitary issue for consideration now is: Whether the A.O. was justified in treating the assessee-Bank as an 'assessee in default' u/s. 201(1) of the Act for making short deduction u/s. 192 of the Act in allowing exemption u/s. 10(5) of the…

State Bank of India, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(2) TDS Circle-3(1), Bnagalore

ITA 1395/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Apr 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

Section 10(5)

…of the co-ordinate bench (Bangalore) of the Tribunal in the case of Syndicate Bank vs. Asst.CIT(TDS), (2017) 80 taxmann.com 179(Bang.Trib),wherein, following the decision of the co-ordinate bench (Lucknow) of Tribunal in the case of SBI vs. Dy.CIT(TDS) (2016) 158 ITD 194 (Luck-Trib), [to which one of us viz., the Hon’ble Judicial Member is the author] held as follows: “7.1 The solitary issue for consideration now is: Whether the A.O. was justified in treating the assessee-Bank as an 'assessee in default' u/s. 201(1) of the Act for making short deduction u/s. 192 of the Act in allowing exemption u/s. 10(5) of the…