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-
ITA 524/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14
Bench: Shri B.R Baskaran & Smt. Beena Pillai
For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)
150 ITD
132 (Bang)
ACIT (TDs) vs Oracle India Ltd reported in (2013)
37Taxmann.com327,
Karnataka Power Transmission Corporation Ltd vs ITO
(TDS) reported in (2019) 102 Taxmann.com 245, and ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013)
36 Taxmann.com 200
5. On the contrary, Ld.Sr.DR submitted as under:
“The Respondent most respectfully submits as follows