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Addition to Income66 Section 143(3)49 Disallowance41 Section 14A39 TDS34 Section 4033 Section 201(1)30 Section 92C25 Transfer Pricing25 Comparables/TP

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

TDS as there was no statutory requirement existing for the same at that time. 35. The ld. AR submitted, under the aforesaid factual matrix, that there is no violation of the statutory provisions on the appellant’s part as held by the learned CCIT, Panaji on both the counts mentioned in the impugned order. Page 25 of 31 A close

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

Showing 1–20 of 793 · Page 1 of 40

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

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

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

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

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

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

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

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

SOMCHAND GIRIRAJ GUPTA ,VIJAYAPUR vs. INCOME TAX OFFICER WARD- 1 & TPS , VIJAYAPUR

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

M/S. LIFE INSRANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

M/S LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

M/S LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE