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2,386 results for “TDS”+ Section 10clear

Sorted by relevance

Delhi4,767Mumbai4,622Bangalore2,386Chennai1,812Kolkata1,102Pune917Hyderabad653Ahmedabad615Jaipur430Raipur355Indore353Chandigarh300Karnataka298Nagpur226Cochin195Visakhapatnam172Lucknow146Surat138Rajkot132Jodhpur83Ranchi66Cuttack65Amritsar64Patna63Telangana49Agra48Dehradun44Panaji44Guwahati43Jabalpur28SC22Allahabad17Kerala15Calcutta13Varanasi8Himachal Pradesh8Rajasthan6Punjab & Haryana4Orissa3J&K3Uttarakhand3Bombay1A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1

Key Topics

Addition to Income56TDS49Section 143(3)42Section 14840Section 25040Deduction40Section 153A35Section 14733Disallowance31Section 40

M/S. A. SHAMA RAO FOUNDATION,MANGALORE vs. THE CHIEF COMMISSIONER OF INCOME TAX, PANAJI, GOA

In the result, the appeal by the assessee is allowed

ITA 628/BANG/2020[2017-18]Status: DisposedITAT Bangalore23 Jul 2021AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR), ITAT, Bengaluru
Section 10Section 12A

Section 10(23C) of the Act, under the facts and in the circumstances of the appellant’s case. 5. The learned CCIT, Panaji ought to have appreciated that the appellant is running several educational institutions which exist solely for educational purposes and not for the purposes of profit and no case was made out that the activities of the appellant

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE-1, BENGALURU vs. M/S. MAHATMA GANDHI VIDYAPEETHA TRUST, BENGALURU

Showing 1–20 of 2,386 · Page 1 of 120

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29
Section 20124
Section 6824

In the result, appeal of the Revenue is dismissed while cross objection by the Assessee is allowed

ITA 2707/BANG/2017[2012-13]Status: DisposedITAT Bangalore15 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri S Sukumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT
Section 11Section 12ASection 143(3)

10. Before CIT(A), the Assessee submitted that the conclusion drawn by the AO are not factually correct. The Assessee submitted that it had not violated the provision of Karnataka Educational Institutions (Prohibition of Capitation Fees) Act of 1984. He drew attention of the CIT(A) to the observations of the AO in the order of assessment wherein the complaint

KANTILAL JAIN,BANGALORE vs. INCOME TAX OFFICER, WARD-3(3)(1), BANGALORE

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

ITA 579/BANG/2022[2017-18]Status: DisposedITAT Bangalore18 Aug 2022AY 2017-18

Bench: Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri B.R. Sudheendra, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 143(1)Section 194DSection 234BSection 234CSection 250

TDS on non exempt portion of life insurance payout on net basis. Under section 194DA of the Act, a person is obliged to deduct tax at source, if it pays any sum to a resident under a life insurance policy, which is not exempt under sub-section (10D) of section 10

M/S. IBM INDIA PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(2), BENGALURU

In the result appeal filed by assessee stands partly allowed

ITA 725/BANG/2018[2013-14]Status: DisposedITAT Bangalore31 Jul 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Percy Pardiwala, Sr. Advocate along with Ajay Roti, C.AFor Respondent: Shri K.V Arvind, Advocate
Section 10ASection 143Section 143(3)Section 144C(1)Section 92C

Section 92CC with the caption “Advance Pricing Agreement” provides through sub-section (1): `The Board, with the approval of the Central Government, may enter into an advance pricing agreement with any person, determining the arm's length price … in relation to an international transaction …’. Sub-section (2) gives the manner of determination of the ALP referred to in sub-section

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

ITA 1982/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

10. In any event, the ld. A.R. submitted that the rent equalization charges are not ‘reserve’ or an unascertained liability and therefore cannot be added while computing the book profits under Section 115JB of the Act. 15. The ld. D.R. relied on the order of the ld. CIT(A). 16. We have heard the rival submissions and perused the materials

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-12 , BANGALORE

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

ITA 1980/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Jan 2023AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

10. In any event, the ld. A.R. submitted that the rent equalization charges are not ‘reserve’ or an unascertained liability and therefore cannot be added while computing the book profits under Section 115JB of the Act. 15. The ld. D.R. relied on the order of the ld. CIT(A). 16. We have heard the rival submissions and perused the materials

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

ITA 1981/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

10. In any event, the ld. A.R. submitted that the rent equalization charges are not ‘reserve’ or an unascertained liability and therefore cannot be added while computing the book profits under Section 115JB of the Act. 15. The ld. D.R. relied on the order of the ld. CIT(A). 16. We have heard the rival submissions and perused the materials

BANGALORE TRUF CLUB LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU

In the result appeal filed by assessee for assessment year 2012-

ITA 1848/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Dec 2020AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Padamchand Khincha, C.A
Section 143(3)Section 194BSection 201fSection 234BSection 234CSection 40

10. It was further submitted that Section 194B of the Act was amended in 2001 and the words 'card game or other game of any sort' were inserted. An amendment was also brought about in Section 2(24)(ix) of the Act whereby it has been stated that "card game or other game of any sort" includes any game show

M/S. SYNDICATE BANK,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANGE- 3, BANGALORE

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

ITA 404/BANG/2020[2013-14]Status: DisposedITAT Bangalore05 Oct 2020AY 2013-14

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

For Appellant: Mr. S. Ananthan & Ms. Lalitha Rameswaran, CAsFor Respondent: Ms. R. Premi, JCIT SR.DR(ITAT), Bengaluru
Section 10Section 10(5)Section 271Section 271C

TDS:- “10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section

M/S. SYNDICATE BANK,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANGE- 3, BANGALORE

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

ITA 403/BANG/2020[2012-13]Status: DisposedITAT Bangalore05 Oct 2020AY 2012-13

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

For Appellant: Mr. S. Ananthan & Ms. Lalitha Rameswaran, CAsFor Respondent: Ms. R. Premi, JCIT SR.DR(ITAT), Bengaluru
Section 10Section 10(5)Section 271Section 271C

TDS:- “10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section

M/S. SYNDICATE BANK,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANGE- 3, BANGALORE

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

ITA 402/BANG/2020[2011-12]Status: DisposedITAT Bangalore05 Oct 2020AY 2011-12

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

For Appellant: Mr. S. Ananthan & Ms. Lalitha Rameswaran, CAsFor Respondent: Ms. R. Premi, JCIT SR.DR(ITAT), Bengaluru
Section 10Section 10(5)Section 271Section 271C

TDS:- “10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, the appeals are allowed

ITA 653/BANG/2019[2012-13]Status: DisposedITAT Bangalore19 Jul 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

TDS:- “10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, the appeals are allowed

ITA 654/BANG/2019[2012-13]Status: DisposedITAT Bangalore19 Jul 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

TDS:- “10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, the appeals are allowed

ITA 655/BANG/2019[2013-14]Status: DisposedITAT Bangalore19 Jul 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

TDS:- “10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, the appeals are allowed

ITA 656/BANG/2019[2013-14]Status: DisposedITAT Bangalore19 Jul 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

TDS:- “10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, the appeals are allowed

ITA 651/BANG/2019[2011-12]Status: DisposedITAT Bangalore19 Jul 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

TDS:- “10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, the appeals are allowed

ITA 652/BANG/2019[2011-12]Status: DisposedITAT Bangalore19 Jul 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri M. Dheeraj, CAFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

TDS:- “10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

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

ITA 729/BANG/2019[2012-13]Status: DisposedITAT Bangalore14 Aug 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

TDS:- "10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section

M/S. SYNDICATE BANK,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX(TDS), RANGE - 3, BANGALORE

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

ITA 730/BANG/2019[2013-14]Status: DisposedITAT Bangalore14 Aug 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

TDS:- "10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

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

ITA 733/BANG/2019[2013-14]Status: DisposedITAT Bangalore14 Aug 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

TDS:- "10. In the instant case, the assessee is a Cooperative Bank. Clause 5 of sub-section (3) of Section