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7 results for “TDS”+ Section 140A(1)clear

Sorted by relevance

Mumbai69Delhi60Hyderabad25Karnataka23Kolkata8Bangalore7Cochin5Chennai5Ahmedabad3Jaipur2Cuttack2Pune2Raipur2SC2Telangana2Varanasi2

Key Topics

Section 153C12Section 143(3)10Section 115J8Section 139(1)6Section 1326Section 221(1)6TDS5Section 10A4Addition to Income4Section 133A

M/S. IBM INDIA PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(2), BENGALURU

In the result appeal filed by assessee stands partly allowed

ITA 725/BANG/2018[2013-14]Status: DisposedITAT Bangalore31 Jul 2020AY 2013-14

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

For Appellant: Shri Percy Pardiwala, Sr. Advocate along with Ajay Roti, C.AFor Respondent: Shri K.V Arvind, Advocate
Section 10ASection 143Section 143(3)Section 144C(1)Section 92C

Section 92CC with the caption “Advance Pricing Agreement” provides through sub-section (1): `The Board, with the approval of the Central Government, may enter into an advance pricing agreement with any person, determining the arm's length price … in relation to an international transaction …’. Sub-section (2) gives the manner of determination of the ALP referred to in sub-section

3
Unexplained Investment3
Search & Seizure3

DCIT vs. M/S SYNDICATE BANK,

In the result, the revenue’s appeal is dismissed

ITA 1700/BANG/2013[1990-91]Status: DisposedITAT Bangalore30 Jun 2015AY 1990-91

Bench: Smt. P. Madhavi Devi & Shri Abraham P George

For Appellant: Shri Farhat Hussain Qureshi, CIT(DR)For Respondent: Smt. Lalitha Rameswaran
Section 115J

1)(a) of the Act, refund along with interest under ITA Nos.1700 to 1704/Bang/2013 Syndicate Bank Page 19 of 23 Section 244A was given of the excess TDS and advance tax. Again, after the orders of the Tribunal were passed and the refund became payable as a consequence thereof, the excess amount of tax was refunded along with interest payable

MR. SALEEM THANGAL KADER PLAKAD,INDIVIDUAL,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

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

ITA 540/BANG/2023[2016-17]Status: DisposedITAT Bangalore22 Sept 2023AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

1) and has also filed return in pursuance to notice u/s. 153C showing tax payable after adjusting TDS on the total tax payable. The assessee also filed revised return for the two years as per the above table. Accordingly, AO completed the assessments. The ld. AR contested before us that the return filed by the assessee is defective

MR. SALEEM THANGAL KADER PLAKAD,INDIVIDUAL,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALURU

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

ITA 541/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Sept 2023AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

1) and has also filed return in pursuance to notice u/s. 153C showing tax payable after adjusting TDS on the total tax payable. The assessee also filed revised return for the two years as per the above table. Accordingly, AO completed the assessments. The ld. AR contested before us that the return filed by the assessee is defective

MR. SALEEM THANGAL KADER PALKAD,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, UDUPI

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

ITA 539/BANG/2023[2015-16]Status: DisposedITAT Bangalore22 Sept 2023AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Parthivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 132Section 133ASection 139(1)Section 143(3)Section 153ASection 153CSection 69

1) and has also filed return in pursuance to notice u/s. 153C showing tax payable after adjusting TDS on the total tax payable. The assessee also filed revised return for the two years as per the above table. Accordingly, AO completed the assessments. The ld. AR contested before us that the return filed by the assessee is defective

DCIT, BANGALORE vs. SHRI. K. SURENDRA NAGU, BANGALORE

In the result, the Revenue’s appeal is dismissed

ITA 933/BANG/2015[2011-12]Status: DisposedITAT Bangalore27 Apr 2016AY 2011-12

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: None
Section 140ASection 221(1)Section 234B

140A by paying the self assessment tax at a later date, and the levy of penalty under Section 221(1) by the Assessing Officer after giving due opportunity to the assessee, which was not availed by him, is totally justified by the Assessing Officer. 3. For these and other grounds that may be urged at the time of hearing

SHRI. ADIT GUPTA,BANGALORE vs. COMMISSIONER OF INCOME TAX (APPEALS), BANGALORE

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

ITA 1387/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Apr 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav

For Appellant: Shri. H. N. Khincha, CAFor Respondent: Shri. M. K. Biju, JCIT
Section 154Section 199Section 205

1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T.A No.1387/Bang/2016 (Assessment Year : 2012-13) Shri. Adit Gupta, No.73, 1st floor, Central Street, K P West, Bengaluru 560 020 .. Appellant PAN : AGBPG3002D v. Commissioner of Income Tax (Appeals), Bengaluru-2, Bengaluru .. Respondent Assessee by : Shri