DCIT, BANGALORE vs. M/S BIOCON RESEARCH LTD.,, BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

B deals with deduction at source by the payer. On analysis of provisions of Chapter XVII one finds use of different expressions, however, the expression “sum chargeable under the provisions of the Act” is used only in section 195. For example, section 194C casts an obligation to deduct TAS in respect of “ any sum paid to any resident”. Similarly, sections

BIOCON RESEARCH LIMITED,BANGALORE vs. CIT(A) I, BANGALORE

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

B deals with deduction at source by the payer. On analysis of provisions of Chapter XVII one finds use of different expressions, however, the expression “sum chargeable under the provisions of the Act” is used only in section 195. For example, section 194C casts an obligation to deduct TAS in respect of “ any sum paid to any resident”. Similarly, sections

S R CONSTRUCTIONS,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(2), BANGALORE

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

section 153A of the Act completed assessment on 30.12.2018 for both the Assessment Years. 15. Aggrieved from the above Order, assessee filed appeal before the learned CIT(A). The learned CIT(A) partly allowed appeal of the assessee. 16. Aggrieved from the above Order, assesseeand Revenue are in appeal before the Tribunal. 17. The learned Counsel reiterated the submissions made

M/S UDBHAV CONSTRUCTIONS,UDUPI vs. DCIT, UDUPI

In the result, while disallowance of Rs

Bench: Shri. Abraham P. George & Shri. Vijay Pal Raoi.T.A No.828/Bang/2014 (Assessment Year : 2009-10) M/S. Udbhav Constructions, 3Rd Floor, Maithri Complex, Udupi – 576 101 .. Appellant Pan : Aabfu3330N V. Deputy Commissioner Of Income-Tax, Circle -1, Udupi .. Respondent Assessee By : Shri. S. Ramasubramanian, Ca Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 09.03.2016 Pronounced On : 30.03.2016 O R D E R Per Abraham P. George:

b) of sub-section (4) of that section to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Act ; There is no case for the assessee that DCIT was exercising jurisdiction over Udupi, without a direction or order issued under sub-sections (1) or (2) of Section 120

S R CONSTRUCTIONS,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(2), BENGALURU

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

section 153A of the Act completed assessment on 30.12.2018 for both the Assessment Years. 15. Aggrieved from the above Order, assessee filed appeal before the learned CIT(A). The learned CIT(A) partly allowed appeal of the assessee. 16. Aggrieved from the above Order, assesseeand Revenue are in appeal before the Tribunal. 17. The learned Counsel reiterated the submissions made

ASST.C.I.T., BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

TDS; but is a statutory deduction on an asset which is otherwise eligible for deduction of deprecation. Depreciation is not an outgoing expenditure and therefore, the provisions of sec. 40(a)(i) of the Act are not attracted on such deduction. This view has been fortified by the decision of the Hon'ble Punjab & Haryana High Court in the case

DCIT, BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

TDS; but is a statutory deduction on an asset which is otherwise eligible for deduction of deprecation. Depreciation is not an outgoing expenditure and therefore, the provisions of sec. 40(a)(i) of the Act are not attracted on such deduction. This view has been fortified by the decision of the Hon'ble Punjab & Haryana High Court in the case

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

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

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

120 1,278 576 528 50,165 2015-16 32,129 11 556 1,377 440 1,152 414 47 ,068 1,15,088 2016-17 27 ,600 1,396 209 768 184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest

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

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

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

120 1,278 576 528 50,165 2015-16 32,129 11 556 1,377 440 1,152 414 47 ,068 1,15,088 2016-17 27 ,600 1,396 209 768 184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest

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

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

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

120 1,278 576 528 50,165 2015-16 32,129 11 556 1,377 440 1,152 414 47 ,068 1,15,088 2016-17 27 ,600 1,396 209 768 184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest

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

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

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

120 1,278 576 528 50,165 2015-16 32,129 11 556 1,377 440 1,152 414 47 ,068 1,15,088 2016-17 27 ,600 1,396 209 768 184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest

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

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

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

120 1,278 576 528 50,165 2015-16 32,129 11 556 1,377 440 1,152 414 47 ,068 1,15,088 2016-17 27 ,600 1,396 209 768 184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest

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

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

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

120 1,278 576 528 50,165 2015-16 32,129 11 556 1,377 440 1,152 414 47 ,068 1,15,088 2016-17 27 ,600 1,396 209 768 184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest

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

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

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

120 1,278 576 528 50,165 2015-16 32,129 11 556 1,377 440 1,152 414 47 ,068 1,15,088 2016-17 27 ,600 1,396 209 768 184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest

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

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

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

120 1,278 576 528 50,165 2015-16 32,129 11 556 1,377 440 1,152 414 47 ,068 1,15,088 2016-17 27 ,600 1,396 209 768 184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest

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

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

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

120 1,278 576 528 50,165 2015-16 32,129 11 556 1,377 440 1,152 414 47 ,068 1,15,088 2016-17 27 ,600 1,396 209 768 184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest

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

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

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

120 1,278 576 528 50,165 2015-16 32,129 11 556 1,377 440 1,152 414 47 ,068 1,15,088 2016-17 27 ,600 1,396 209 768 184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest

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

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

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

120 1,278 576 528 50,165 2015-16 32,129 11 556 1,377 440 1,152 414 47 ,068 1,15,088 2016-17 27 ,600 1,396 209 768 184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest