DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section 9(1)(vi) with retrospective amendment from 01.06.1976 carried out in Finance Act 2012, the decision of the Hon'ble TIM' and Hon'ble Karnataka High Court in assessee's own case have been rendered in favour of the assessee on the basis of its own facts and the applicable law. The argument of the department that the issue

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

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