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2,355 results for “TDS”+ Section 11clear

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Delhi4,587 Mumbai4,582 Bangalore2,355 Chennai1,680 Pune1,241 Kolkata1,189 Ahmedabad890 Hyderabad823 Indore702 Jaipur535 Chandigarh461 Raipur446 Cochin427 Karnataka308 Nagpur306 Visakhapatnam289 Surat270 Cuttack246 Rajkot193 Lucknow150 Amritsar116 Jabalpur103 Ranchi97 Jodhpur86 Dehradun76 Agra73 Patna61 Allahabad60 Panaji59 Guwahati55 Telangana44 SC21 Varanasi14 Calcutta13 Kerala13 Himachal Pradesh8 Rajasthan6 Punjab & Haryana3 J&K3 Uttarakhand3 Orissa2 A.K. SIKRI ROHINTON FALI NARIMAN1 Gauhati1

Key Topics

Addition to Income57 Section 143(3)53 TDS46 Section 4044 Disallowance42 Section 201(1)37 Deduction36 Section 20134 Section 10A29 Section 14A

SRI SRINIVASA TRUST,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 1075/BANG/2024[2020-21]Status: DisposedITAT Bangalore18 Feb 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Siva Prasad Reddy & Shri BalachandranFor Respondent: Ms. Nandini Das, CIT (DR)

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 2(45)Section 80G

section 11 of the Act. the details of such expenses stand as under: S. No. Particulars Amount 1 Interest On TDS

Showing 1–20 of 2,355 · Page 1 of 118

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SRI SRINIVASA TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 1076/BANG/2024[2021-2022]Status: DisposedITAT Bangalore18 Feb 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Siva Prasad Reddy & Shri BalachandranFor Respondent: Ms. Nandini Das, CIT (DR)

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 2(45)Section 80G

section 11 of the Act. the details of such expenses stand as under: S. No. Particulars Amount 1 Interest On TDS

M/S. KSRTC PASSENGERS ACCIDENT RELIEF FUND TRUST,BANGALORE vs. INCOME TAX OFFICER (EXEMPTIONS), WARD-1, BENGALURU

In the result, appeals filed by the assessee for both the years under consideration stands allowed

ITA 374/BANG/2023[2014-15]Status: DisposedITAT Bangalore28 Aug 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Joseph Varghese

section 11 that came into effect from 01.04.2015. In respect of the other issues, being disallowance of provision of audit fee, addition in respect of the sale proceeds of the capital asset and disallowance in respect of the loss of sale of capital asset was confirmed for both the years under consideration. 7. Aggrieved by the order of the Ld.CIT

M/S. KSRTC PASSENGERS ACCIDENT RELIEF FUND TRUST,BANGALORE vs. INCOME TAX OFFICER (EXEMPTIONS), WARD-1, BENGALURU

In the result, appeals filed by the assessee for both the years under consideration stands allowed

ITA 373/BANG/2023[2013-14]Status: DisposedITAT Bangalore28 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Joseph Varghese

section 11 that came into effect from 01.04.2015. In respect of the other issues, being disallowance of provision of audit fee, addition in respect of the sale proceeds of the capital asset and disallowance in respect of the loss of sale of capital asset was confirmed for both the years under consideration. 7. Aggrieved by the order of the Ld.CIT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BANGALORE vs. M/S. BANGALORE TURF CLUB LIMITED, BANGALORE

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 2248/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha

Section 194BSection 201fSection 37Section 37(1)Section 40

11,726/- to the horse owners without deducting TDS as required under section 194 BB. 3. Ld.AO called upon assessee

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

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 1849/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha

Section 194BSection 201fSection 37Section 37(1)Section 40

11,726/- to the horse owners without deducting TDS as required under section 194 BB. 3. Ld.AO called upon assessee

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

11. It has also been explained that the Act itself distinguishes between income earned from lottery and such games vis-à-vis income of horse owners. Elaborating further, it is explained that Section 58 of the Act refers to amounts not deductible and sub-section (4) states that no deduction in respect of any expenditure shall be allowed while computing

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

ITA 2846/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 133(6)Section 143(3)Section 144CSection 144C(5)Section 92C(3)

TDS. What needs to be ascertained is, under such circumstances; whether the assessee(deductor) could be treated to be “assessee in default” under the provisions of Sec.201(1) of the Act ? Whether interest under section 201(1A) deserves to be levied? 11

DEPUTY COMMISSIONER OF INCOME TAX (E) CIRCLE-1 , BANGALORE vs. M/S KARNATAKA JESUIT EDUCATIONAL SOCIETY , BANGALORE

In the result appeal filed by revenue stands dismissed

ITA 1383/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Jul 2019AY 2013-14

Bench: Shri B.R.Baskaran & Smt Beena Pillai, Judical Member

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Miss. Neera Malhotra, CIT

Section 11Section 12Section 143Section 15Section 70Section 80

section 11(1)(a)”. Respectfully following the same we do not find any infirmity with the view taken by Ld. CIT (A) and the same is upheld. Accordingly ground raised by revenue stands dismissed. In the result appeal filed by revenue stands dismissed. ITA No.1383(B)/2018 10 Order pronounced in the open court on (B.R.BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PVT LTD ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD , BANGALORE

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 1689/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jan 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Padiwala, Sr

Section 201Section 201(1)Section 40

TDS. What needs to be ascertained is, under such circumstances; whether the assessee(deductor) could be treated to be “assessee in default” under the provisions of Sec.201(1) of the Act ? Whether interest under section 201(1A) deserves to be levied? 11

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIAVTE LIMITED ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD LTU , BANGALORE

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 1690/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jan 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Padiwala, Sr

Section 201Section 201(1)Section 40

TDS. What needs to be ascertained is, under such circumstances; whether the assessee(deductor) could be treated to be “assessee in default” under the provisions of Sec.201(1) of the Act ? Whether interest under section 201(1A) deserves to be levied? 11

DELL INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), LTU, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

TDS. What needs to be ascertained is, under such circumstances; whether the assessee(deductor) could be treated to be “assessee in default” under the provisions of Sec.201(1) of the Act ? Whether interest under section 201(1A) deserves to be levied? 11

INCOME TAX OFFICER, BANGALORE vs. M/S.DELL INDIA PVT.LTD.,, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

TDS. What needs to be ascertained is, under such circumstances; whether the assessee(deductor) could be treated to be “assessee in default” under the provisions of Sec.201(1) of the Act ? Whether interest under section 201(1A) deserves to be levied? 11

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

TDS. What needs to be ascertained is, under such circumstances; whether the assessee(deductor) could be treated to be “assessee in default” under the provisions of Sec.201(1) of the Act ? Whether interest under section 201(1A) deserves to be levied? 11

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

ITA 882/BANG/2023[26Q/Quarter-4/2014-15]Status: DisposedITAT Bangalore09 Jan 2024

Bench: Shri George George Kshri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, C.AFor Respondent: Shri Nischal B, Addl. CIT (DR)

11] On 1-6-2015, clauses (c) to (f) came to be substituted under section 200A providing that the fee under section 234E can be computed at the time of processing of the return and the intimation could be issued specifying the same payable by the deductor as fee under section 234E.[Para 12]. When the returns for TDS

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

section 36(1)(iii) of the Income-tax Act, 1961 [the Act] in respect of interest paid amounting to Rs. 78,11,581. The AO also held that out of interest expenditure of Rs. 78,11,581, TDS

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

section 36(1)(iii) of the Income-tax Act, 1961 [the Act] in respect of interest paid amounting to Rs. 78,11,581. The AO also held that out of interest expenditure of Rs. 78,11,581, TDS

RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee in ITA No

ITA 584/BANG/2022[2016-17]Status: DisposedITAT Bangalore29 Sept 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Mrs. Suman Lunkar, CAFor Respondent: Smt. S. Praveena, CIT DR

Section 10Section 10(23)(C)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 154Section 234B

section 11(5) of the Act by investing the accumulation made u/s 11(2) of the Act in the specified Page 3 of 15 ITA Nos. 584 & 563/Bang/2022 investments has rightly claimed the accumulation u/s 11(2) of the Act and same is to be allowed to the Appellant. 3. The denial of credit for TDS

RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee in ITA No

ITA 563/BANG/2022[2016-17]Status: DisposedITAT Bangalore29 Sept 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Mrs. Suman Lunkar, CAFor Respondent: Smt. S. Praveena, CIT DR

Section 10Section 10(23)(C)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 154Section 234B

section 11(5) of the Act by investing the accumulation made u/s 11(2) of the Act in the specified Page 3 of 15 ITA Nos. 584 & 563/Bang/2022 investments has rightly claimed the accumulation u/s 11(2) of the Act and same is to be allowed to the Appellant. 3. The denial of credit for TDS

M/S.METROPOLITAN MEDIA COMPANY LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, HUBLI

In the result, appeal filed by the revenue is dismissed

ITA 1679/BANG/2016[2010-11]Status: DisposedITAT Bangalore29 Jul 2020AY 2010-11

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri S. Sundar Raman, CA(Written submissions)For Respondent: Shri Pradeep Kumar, CIT (D.R)

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 194CSection 40

TDS under section 194H. The Department, on the other hand, has taken the stand in some cases that since the advertising agencies act on behalf of the media companies for procuring 11