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

Bench: Shri Chandra Poojariassessment Year: 2017-18

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. The present

INCOME TAX OFFICER(TDS),WARD-18(2), BANGALORE vs. M/S SYMPHONY MARKETING SOLUTIONS I P LTD, BANGALORE

In the result, Revenue’s appeal for Assessment Years 2009-10 to 2011-12 are dismissed

TDS under Section 192 of the Act. In that view of the matter, the Assessing Officer passed orders under Section 201(1) and 201(1A) of the Act for Assessment Years 2009- 10 to 2011-12 raising

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

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

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

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

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

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

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

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

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

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

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

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-

Bench: Shri Chandra Poojari & Smt. Beena Pillai

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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,GANDHINAGAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANGE- 3, BANGALORE

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

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