DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(2), BANGALORE

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

section 139A(1) of the Act, PAN is required only when an individual has income above the basic exemption limit. As per the CBDT circular on salary TDS

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2(1)(1), BANGALORE

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

section 139A(1) of the Act, PAN is required only when an individual has income above the basic exemption limit. As per the CBDT circular on salary TDS

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

section 139A(1) of the Act, PAN is required only when an individual has income above the basic exemption limit. As per the CBDT circular on salary TDS

DY.COMMISSIONER OF INCOME TAX, BANGALORE vs. HONEYWELL TECHNOLOGY SOLUTIONS LTD, BANGALORE

In the result, the appeal by the revenue is dismissed

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

TDS should be made by the assessee is 10% in accordance with the Treaty for Avoidance of Double Taxation between India and Germany (DTAA) and not at the higher rate of tax @ 20% by invoking the provisions of section 206AA of the Act. This submission was accepted by the CIT(A) and on the basis of the decision

DY.COMMISSIONER OF INCOME TAX, BANGALORE vs. HONEYWELL TECHNOLOGY SOLUTIONS LTD, BANGALORE

In the result, the appeal by the revenue is dismissed

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

TDS should be made by the assessee is 10% in accordance with the Treaty for Avoidance of Double Taxation between India and Germany (DTAA) and not at the higher rate of tax @ 20% by invoking the provisions of section 206AA of the Act. This submission was accepted by the CIT(A) and on the basis of the decision

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE vs. M/S HONEYWELL TECHNOLOGIES SOLUTIONS LAB PVT LTD , BANGALORE

In the result, the appeal by the revenue is dismissed

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

TDS should be made by the assessee is 10% in accordance with the Treaty for Avoidance of Double Taxation between India and Germany (DTAA) and not at the higher rate of tax @ 20% by invoking the provisions of section 206AA of the Act. This submission was accepted by the CIT(A) and on the basis of the decision

DY.COMMISSIONER OF INCOME TAX, BANGALORE vs. HONEYWELL TECHNOLOGY SOLUTIONS LTD, BANGALORE

In the result, the appeal by the revenue is dismissed

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

TDS should be made by the assessee is 10% in accordance with the Treaty for Avoidance of Double Taxation between India and Germany (DTAA) and not at the higher rate of tax @ 20% by invoking the provisions of section 206AA of the Act. This submission was accepted by the CIT(A) and on the basis of the decision

CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1(2), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

139A(8)(d) of the Income-tax Act. We cannot agree with this contention ITA Nos.735 to 737/Bang/2020 Page 4 of 11 of the assessee. The provisions of sec. 206AA clearly overrides the other provisions of the Act. Therefore, a non resident whose income is chargeable to tax in India has to obtain PAN No. and provide the same

DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE vs. M/S. BHARAT FRITZ WARNER LIMITED, BANGALORE

In the result, the appeal by the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

TDS should be made by the assessee is 10% in accordance with the Treaty for Avoidance of Double Taxation between India and Germany (DTAA) and not at the higher rate of tax @ 20% by invoking the provisions of section 206AA of the Act. This submission was accepted by the CIT(A) and on the basis of the decision

DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE- 1(1), BANGALORE vs. M/S. EDGEVERVE SYSTEMS LIMITED, BANGALORE

In the result, the appeals are dismissed

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

TDS at the higher of the rates mentioned below: " At the rate specified in the relevant provision of the Act; IT(IT)A No.12 to 14/Bang/2020 M/S.Edgeverve Systems Ltd. " At the rate or rates in force, i.e., the rate prescribed in the Finance Act.; " At the rate of 20% 3. The AO rejected the plea of the Assessee that

DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE - 1(1), BANGALORE vs. M/S. EDGEVERVE SYSTEMS LIMITED, BANGALORE

In the result, the appeals are dismissed

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

TDS at the higher of the rates mentioned below: " At the rate specified in the relevant provision of the Act; IT(IT)A No.12 to 14/Bang/2020 M/S.Edgeverve Systems Ltd. " At the rate or rates in force, i.e., the rate prescribed in the Finance Act.; " At the rate of 20% 3. The AO rejected the plea of the Assessee that

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE vs. M/S MPHASIS LIMITED , BANGALORE

In the result, the appeals as well as the cross objections are dismissed

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

TDS u/s 192 is above taxable limit, the deductor will calculate the average rate of income-tax based on rates in force as provided in sec 192. If the tax so calculated is below 20%, deduction of tax will be made at the rate of 20% and in case the average rate exceeds 20%, tax is to deducted

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE vs. M/S MPHASIS LIMITED , BANGALORE

In the result, the appeals as well as the cross objections are dismissed

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

TDS u/s 192 is above taxable limit, the deductor will calculate the average rate of income-tax based on rates in force as provided in sec 192. If the tax so calculated is below 20%, deduction of tax will be made at the rate of 20% and in case the average rate exceeds 20%, tax is to deducted

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE vs. M/S MPHASIS LIMITED, BANGALORE

In the result, the appeals as well as the cross objections are dismissed

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

TDS u/s 192 is above taxable limit, the deductor will calculate the average rate of income-tax based on rates in force as provided in sec 192. If the tax so calculated is below 20%, deduction of tax will be made at the rate of 20% and in case the average rate exceeds 20%, tax is to deducted

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE vs. M/S MPHASIS LIMITED , BANGALORE

In the result, the appeals as well as the cross objections are dismissed

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

TDS u/s 192 is above taxable limit, the deductor will calculate the average rate of income-tax based on rates in force as provided in sec 192. If the tax so calculated is below 20%, deduction of tax will be made at the rate of 20% and in case the average rate exceeds 20%, tax is to deducted