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1,317 results for “TDS”+ Section 10(10)(iii)clear

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Key Topics

Section 143(3)66Section 4065Addition to Income63Disallowance41TDS40Section 20136Deduction35Section 201(1)34Section 10A34Section 92C

M/S. MOBILY INFOTECH INDIA PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-4(1)(3), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 313/BANG/2022[2017-18]Status: FixedITAT Bangalore07 Jul 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2016-17

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sankarganesh K. Jt.CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 36(1)(iii)Section 40

TDS has not been paid in respect of interest expense of Rs. 67,04,528 and hence 30% of the said expenditure amounting to Rs. 20,11,358 is to be disallowed under section 40(a)(ia). As the entire interest expenditure of Rs. 78,11,581 was disallowed under section 36(1)(iii), it was stated that the disallowance

Showing 1–20 of 1,317 · Page 1 of 66

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Section 14722
Section 25021

M/S. HICAL INFRA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (OSD), RANGE- 1, BANGALORE

In the result, the appeal by the assessee is allowed

ITA 313/BANG/2020[2016-17]Status: DisposedITAT Bangalore07 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2016-17

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sankarganesh K. Jt.CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 36(1)(iii)Section 40

TDS has not been paid in respect of interest expense of Rs. 67,04,528 and hence 30% of the said expenditure amounting to Rs. 20,11,358 is to be disallowed under section 40(a)(ia). As the entire interest expenditure of Rs. 78,11,581 was disallowed under section 36(1)(iii), it was stated that the disallowance

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

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

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)

TDS and hence, cannot be considered to be earned out of the activity of the educational institutions. He held that Interest income from the deposits were to be considered as income arising from the activity of running educational institution. Similarly, he held that Rental Income cannot be considered to have arisen from the activity of running the Educational Institution. After

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 INFOSYS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 40

10 to 13 satisfaction by the AO with rule 8D(2)(iii) Without prejudice, ACIT v Vireet Investment (P) Ltd [2017] 82 taxmann.com 415 – only actual dividend yielded investments should be considered under rule 8D(2)(iii) Karnataka High Court in assessee’s own case Protective disallowance under section vide order dated

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), Canara Bank, Head office, Range 3, 112, J C Road, Bangalore. Bangalore – 560 002. TAN : BLRS 14425F PAN: AAACC 6106G Appellant by : Mr. S. Ananthan & Ms. Lalitha Rameswaran, CAs Respondent by : Ms. R. Premi, JCIT SR.DR(ITAT), Bengaluru. Date of hearing : 01.10.2020 Date of Pronouncement : 05.10.2020 O R D E R Per N.V. Vasudevan, Vice President These

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), Canara Bank, Head office, Range 3, 112, J C Road, Bangalore. Bangalore – 560 002. TAN : BLRS 14425F PAN: AAACC 6106G Appellant by : Mr. S. Ananthan & Ms. Lalitha Rameswaran, CAs Respondent by : Ms. R. Premi, JCIT SR.DR(ITAT), Bengaluru. Date of hearing : 01.10.2020 Date of Pronouncement : 05.10.2020 O R D E R Per N.V. Vasudevan, Vice President These

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), Canara Bank, Head office, Range 3, 112, J C Road, Bangalore. Bangalore – 560 002. TAN : BLRS 14425F PAN: AAACC 6106G Appellant by : Mr. S. Ananthan & Ms. Lalitha Rameswaran, CAs Respondent by : Ms. R. Premi, JCIT SR.DR(ITAT), Bengaluru. Date of hearing : 01.10.2020 Date of Pronouncement : 05.10.2020 O R D E R Per N.V. Vasudevan, Vice President These

M/ 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 715/BANG/2019[2011-12]Status: DisposedITAT Bangalore14 Aug 2019AY 2011-12

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

iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :-- ITA Nos.709 to 713/Bang/2019 ITA Nos.715 to 743/Bang/2019 ITA Nos.1600 and 1601/Bang/2019 Page 10

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

ITA 1601/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

iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :-- ITA Nos.709 to 713/Bang/2019 ITA Nos.715 to 743/Bang/2019 ITA Nos.1600 and 1601/Bang/2019 Page 10

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 724/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

iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :-- ITA Nos.709 to 713/Bang/2019 ITA Nos.715 to 743/Bang/2019 ITA Nos.1600 and 1601/Bang/2019 Page 10

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 738/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

iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :-- ITA Nos.709 to 713/Bang/2019 ITA Nos.715 to 743/Bang/2019 ITA Nos.1600 and 1601/Bang/2019 Page 10

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 710/BANG/2019[2011-12]Status: DisposedITAT Bangalore14 Aug 2019AY 2011-12

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

iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :-- ITA Nos.709 to 713/Bang/2019 ITA Nos.715 to 743/Bang/2019 ITA Nos.1600 and 1601/Bang/2019 Page 10

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 725/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

iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :-- ITA Nos.709 to 713/Bang/2019 ITA Nos.715 to 743/Bang/2019 ITA Nos.1600 and 1601/Bang/2019 Page 10

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

iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :-- ITA Nos.709 to 713/Bang/2019 ITA Nos.715 to 743/Bang/2019 ITA Nos.1600 and 1601/Bang/2019 Page 10

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

iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :-- ITA Nos.709 to 713/Bang/2019 ITA Nos.715 to 743/Bang/2019 ITA Nos.1600 and 1601/Bang/2019 Page 10

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 732/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

iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :-- ITA Nos.709 to 713/Bang/2019 ITA Nos.715 to 743/Bang/2019 ITA Nos.1600 and 1601/Bang/2019 Page 10

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

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

ITA 728/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

iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :-- ITA Nos.709 to 713/Bang/2019 ITA Nos.715 to 743/Bang/2019 ITA Nos.1600 and 1601/Bang/2019 Page 10

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

iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :-- ITA Nos.709 to 713/Bang/2019 ITA Nos.715 to 743/Bang/2019 ITA Nos.1600 and 1601/Bang/2019 Page 10