DCIT, BANGALORE vs. M/S HEWLETT PACKARD GLOBALSOFT PVT. LTD.,, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

TDS even on advance payments, whereas the revenue in the books of accounts is recorded on accrual basis. 10.3 He placed reliance on the following decisions in support of the contentions.  CIT v Ambalal Kilachand (210 ITR 844) (Bombay High Court)  ITO vs Hans Road Carriers (P) Ltd (140 TTJ 642) (Ahmadabad ITAT)  Lloyd Insulation (India) Limited vs Department

HEWLETT-PACKARD GLOBALSOFT PRIVATE LIMTIED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes and the appeal of the revenue stands dismissed

TDS even on advance payments, whereas the revenue in the books of accounts is recorded on accrual basis. 10.3 He placed reliance on the following decisions in support of the contentions.  CIT v Ambalal Kilachand (210 ITR 844) (Bombay High Court)  ITO vs Hans Road Carriers (P) Ltd (140 TTJ 642) (Ahmadabad ITAT)  Lloyd Insulation (India) Limited vs Department

M/S UNITED SPIRITS LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-7 , BANGALORE

In the result, ground 7 is allowed for statistical purposes

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/S.United Spirits Limited The Joint Commissioner Of 6Th Floor, Ub Towers, Income-Tax, Special Range-7 V. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent)

115P of the Act. 8. Grounds of appeal relating to short credit of 37,78,149 tax deducted at source / tax collected at source – Rs.37,78,149 9. Grounds of appeal relating to levy of 2,03,53,26,920 interest u/s 234B of the Act – Rs.203,53,26,920 Total tax effect