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

164. Following the said judgement in the assessee’s case itself in ITA 1395 of 2006 connected with ITA 1394 of 2006, this court by its order dated November, 5, 2013 following the judgement of the Supreme Court answered the said substantial question of law in favour of the assessee and against the Revenue. Therefore, aforesaid questions

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

164. Following the said judgement in the assessee’s case itself in ITA 1395 of 2006 connected with ITA 1394 of 2006, this court by its order dated November, 5, 2013 following the judgement of the Supreme Court answered the said substantial question of law in favour of the assessee and against the Revenue. Therefore, aforesaid questions

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

Section\n153D. It is not an exercise dealing with a immaterial matter which\ncould be corrected by taking recourse to Section 292B of the Act.\n16. We are not inclined to interdict the order of the Tribunal.\n17. Accordingly, the appeal is closed.\n6.5 The above view taken by the Hon’ble Delhi High Court in the case of PCIT

M/S ZEENATH TRANSPORT COMPANY ,BELLARY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, BELLARY

In the result, appeal filed by the assessee stands partly allowed as indicated herein above

Bench: Shri Chandra Poojari & Smt. Beena Pillai

164 (Guj). In that case, the following question was before the Hon’ble High Court :- “Whether in the facts and in circumstances of the case, the learned ITAT has erred in law and on facts in deleting disallowance u/s 37(1) of the Act in respect of expenses being contribution/donation to educational institutions, trust, local bodies

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

VODAFONE SOUTH LIMITED,BANGALORE vs. DYDIT, BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

DEPUTY COMMISSIONER OF INCOME-TAX,BANGALORE vs. M/S. VODAFONE SOUTH LTD.,, NEW DELHI

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

DCIT, BANGALORE vs. M/S VODAFONE SOUTH LTD.,, NEW DELHI

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

M.S VODAFONE MOBILES SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

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

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(2) INTERNATIONAL TAXATION , BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-2(1)(IT), BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

DEPUTY COMMISSIONER OF INCOME TAX,BANGALORE vs. M/S.VODAFONE SOUTH LTD.,, NEW DELHI

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(2) INTERNATIONAL TAXATION , BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

VODAFONE SOUTH LIMITED,BANGALORE vs. DYDIT, BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted

M/S VODAFONE SOUTH LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

TDS on such payment. But on the second aspect as to whether this payment is liable to tax or not in the hands of the recipients as FTS , as per Para 45, the tribunal remanded the matter back to CIT (A) for fresh adjudication because as per the earlier order which was before the tribunal, it was noted