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

TDS only\nwhen the employee's income is taxable. Many new employees were\nearning below the taxable limit. Hence, PAN was not required for them.\nThe assessee could not be asked to obtain PAN for employees whose\nsalaries were not taxable. Hence, the assessee was fully compliant with\nthe law.\n\n6.7\nThe assessee also submits that section 139A

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

TDS only when the employee’s income is taxable. Many new employees were earning below the taxable limit. Hence, PAN was not required for them. The assessee could not be asked to obtain PAN for employees whose salaries were not taxable. Hence, the assessee was fully compliant with the law. 6.7 The assessee also submits that section 139A(5E), read

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

TDS only when the employee’s income is taxable. Many new employees were earning below the taxable limit. Hence, PAN was not required for them. The assessee could not be asked to obtain PAN for employees whose salaries were not taxable. Hence, the assessee was fully compliant with the law. 6.7 The assessee also submits that section 139A(5E), read

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

8 of 12 4.8.1 Section 206AA in the Act makes furnishing of PAN by the employee compulsory in case of receipt of any sum or income or amount, on which tax is deductible. If employee (deductee) fails to furnish his/her PAN to the deductor , the deductor has been made responsible to make TDS at higher of the following rates

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

8 of 12 4.8.1 Section 206AA in the Act makes furnishing of PAN by the employee compulsory in case of receipt of any sum or income or amount, on which tax is deductible. If employee (deductee) fails to furnish his/her PAN to the deductor , the deductor has been made responsible to make TDS at higher of the following rates

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

8 of 12 4.8.1 Section 206AA in the Act makes furnishing of PAN by the employee compulsory in case of receipt of any sum or income or amount, on which tax is deductible. If employee (deductee) fails to furnish his/her PAN to the deductor , the deductor has been made responsible to make TDS at higher of the following rates

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

8 of 12 4.8.1 Section 206AA in the Act makes furnishing of PAN by the employee compulsory in case of receipt of any sum or income or amount, on which tax is deductible. If employee (deductee) fails to furnish his/her PAN to the deductor , the deductor has been made responsible to make TDS at higher of the following rates

DY DIT vs. M/S INFOSYS BPO LTD.,,

In the result, all the appeals of the revenue and the cross

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

8. A similar view has been taken by the Co-ordinate Bench of this Tribunal in case of Bosch Vs ITO Supra, in para-22 & 23 as under; “22. As regards the grossing up u/s 195A of the Income tax Act is concerned, we find that the provision reads as under; “In a case other than that referred

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

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

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. 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