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331 results for “TDS”+ Reassessmentclear

Sorted by relevance

Mumbai763 Delhi644 Bangalore331 Chennai313 Hyderabad199 Ahmedabad148 Raipur142 Kolkata136 Jaipur104 Chandigarh88 Pune58 Indore39 Visakhapatnam28 Patna28 Cuttack23 Surat23 Agra22 Rajkot21 Lucknow21 Karnataka20 Jodhpur20 Guwahati19 Cochin18 Nagpur17 Amritsar10 Dehradun6 Panaji5 Allahabad3 Ranchi3 Jabalpur2 SC1 Gauhati1 Telangana1

Key Topics

Section 14895 Section 14768 Addition to Income65 Section 143(3)51 Disallowance45 Deduction37 TDS36 Section 153C31 Section 4027 Reassessment

FIDELITY BUSINESS SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

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

ITA 416/BANG/2016[2011-12]Status: DisposedITAT Bangalore22 Feb 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Muzzaffar Hussain, CIT, LTU (D.R)

Section 115Section 143(2)Section 143(3)Section 2(22)(d)Section 77A

reassessment / non-deduction of TDS at source shall be issued where buyback of shares has taken place prior to 1.6.2013 and the case

Showing 1–20 of 331 · Page 1 of 17

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NVIDIA GRAPHICS PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), BANGALORE

In the result, appeal filed by the assessee s party allowed

ITA 1111/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Oct 2024AY 2014-15

Bench: Shri George George K & Ms. Padmavathi. Sr Assessment Year : 2014-15 M/S. Nvidia Graphics Pvt. Ltd., Vs. Acit, Mahadevpura Village, Central Circle – 2(4), K. R. Puram Hobli, Marathalli Bangalore. Bagmane Goldstone Building, North Tower, Mahadevpura S.O, Bangalore – 560 048. Pan : Aabcn 9200 H Appellant Respondent Assessee By : Shri. Nageshwar Rao, Advocate Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 17.10.2024 Date Of Pronouncement : 23.10.2024

For Appellant: Shri. Nageshwar Rao, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bengaluru

Section 143(3)Section 147Section 148Section 234BSection 234CSection 250Section 271(1)(c)Section 28

TDS on certain payment and further reassessment order was passed making disallowance under section 40(a)(ia), since assessee had not deducted

M H SUDHARSHAN REDDY ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE

In the result, appeal of the assessee is allowed

ITA 1169/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Aug 2020AY 2008-09

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleshri M H Sudharshan Reddy, 20, 1St H Cross, 8Th Main, S S Layout, Shardha Colony, Basaveshwaranagar, Bangalore-560 079 ….Appellant. Pan Alips 3131M Vs. Dy. Commissioner Of Income Tax, Circle 6(2)(1), Bangalore. ……Respondent. Assessee By: Shri R. Chandrashekar, Advocate. Revenue By: Shri Priyadarshi Misra, Jcit (D.R.)

For Appellant: Shri R. Chandrashekar, AdvocateFor Respondent: Shri Priyadarshi Misra, JCIT (D.R.)

Section 143(2)Section 143(3)Section 147Section 194CSection 194H

TDS and disallowed the claim and assessed total income of Rs.70,71,404/- and passed order under Section 143(3) r.w.s. 147 of the Act dt.19.01.2015. Aggrieved by the order, the assessee has filed an appeal with the CIT (Appeals), whereas the CIT (A) considering the grounds of appeal, submissions on validity of reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HUBBALLI vs. M/S. KARNATAKA VIKAS GRAMEEN BANK LIMITED, DHARWAD

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

ITA 720/BANG/2020[2016-17]Status: DisposedITAT Bangalore05 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.AFor Respondent: Ms. Susan D George, CIT (DR)

Section 143Section 234BSection 250Section 36

reassessment amounted to merely reasons to suspect under the facts and circumstances of the Appellant's case. 3. The assessing officer mechanically relied upon the recommendation of Assistant Commissioner of Income Tax [TDS

M/S KARNATAKA VIKAS GRAMEENA BANK,DHARWAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HUBBALLI

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

ITA 611/BANG/2020[2016-17]Status: DisposedITAT Bangalore02 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.A, S.V Ravishankar, AdvocateFor Respondent: Ms. Susan D George, CIT (DR)

Section 143Section 234BSection 250Section 36

reassessment amounted to merely reasons to suspect under the facts and circumstances of the Appellant's case. 3. The assessing officer mechanically relied upon the recommendation of Assistant Commissioner of Income Tax [TDS

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 945/BANG/2023[2014-15]Status: DisposedITAT Bangalore19 Jan 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(3)Section 147Section 148Section 40

TDS on commission paid to the said company namely MSI. For the year under consideration, reassessment proceeding u/s. 147 was initiated

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands\ndismissed and the cross objections being C

ITA 943/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Jan 2024AY 2012-13

For Appellant: \nShri Narendra Kumar JainFor Respondent: \nMs. Neera Malhotra, CIT-DR

Section 143(3)Section 147Section 148Section 40

TDS on commission paid to the said company\nnamely MSI. For the year under consideration, reassessment\nproceeding u/s. 147 was initiated

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 946/BANG/2023[2015-16]Status: DisposedITAT Bangalore19 Jan 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(3)Section 147Section 148Section 40

TDS on commission paid to the said company namely MSI. For the year under consideration, reassessment proceeding u/s. 147 was initiated

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 944/BANG/2023[2013-14]Status: DisposedITAT Bangalore19 Jan 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(3)Section 147Section 148Section 40

TDS on commission paid to the said company namely MSI. For the year under consideration, reassessment proceeding u/s. 147 was initiated

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

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

ITA 543/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

TDS under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

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

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS under section 192 in respect of all the salaries of the seconded employees, in respect of which costs were reimbursed to the IBM foreign companies; Thereafter, reassessment

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

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

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS under section 192 in respect of all the salaries of the seconded employees, in respect of which costs were reimbursed to the IBM foreign companies; Thereafter, reassessment

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

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

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS under section 192 in respect of all the salaries of the seconded employees, in respect of which costs were reimbursed to the IBM foreign companies; Thereafter, reassessment

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

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

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS under section 192 in respect of all the salaries of the seconded employees, in respect of which costs were reimbursed to the IBM foreign companies; Thereafter, reassessment

IBM JAPAN LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

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

ITA 494/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

TDS under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

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

ITA 490/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

TDS under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment

IBM CHINA HONG KONG LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1), BANGALORE

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

ITA 500/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

TDS under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment

IBM DEUTSCHLAND GMBH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1), BANGALORE

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

ITA 501/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

TDS under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment

IBM DEL PERU SAC,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 502/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

TDS under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

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

ITA 542/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

TDS under\nsection 192 in respect of all the salaries of the seconded employees,\nin respect of which costs were reimbursed to the IBM foreign\ncompanies; Thereafter, reassessment