SOUTH INDIA FREIGHT CARRIERS ,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(4), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadaleassessment Years : 2015-16

section 194C(6), immunity from TDS under sec.194C(1) in relation to payments to transporters, applies transporter and non-transporter contractees alike. 25. Next ground of disallowance stated by the learned CIT is that Sec.194C(6) and 194C(7

SRI. K R SANTHOSH KUMAR,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE- 3(2)(1), BANGALORE

In the result appeal filed by assessee stands allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013 – 14

section 194C(6) and 194C(7) are interdependent and given the fact that no TDS was deducted, disallowance made by Ld.AO

SRI. SINGONAHALLI CHIKKAREVANNA GANGADHARAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(2)(1), BENGALURU

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

194C(3) of the Act no disallowance under section 40(a)(ia) of the Act is warranted, on the facts and circumstances of the case. 7. Without prejudice the learned authorities below failed to appreciate that the provisions of section 40(a)(ia) of the Act is applicable only in the cases where the assessee is held

M/S. SRI BALAJI PRASANNA TRAVELS,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 6(3)(1), BENGALURU

In the result, assessee’s appeal is partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2015-16

TDS, which is not deducted by the assessee mainly the applicability of section 40(a)(ia) of the Act is justified. Accordingly, invoking of provisions of section 40(a)(ia) of the Act is justified is supported by the order of the lower authorities. 6. We have heard the rival submissions and perused the material on record. The provisions

M/S FINE BLANKING PVT. LTD.,,HUBLI vs. JCIT, HUBLI

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

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13

TDS on payments to transporters who had submitted their PAN and those PAN and addresses of transporters were filed before Assessing Officer - Commissioner (Appeals) held that benefit under section 194C(6) was available only when assessee fulfilled conditions laid down in section 194C(7

M/S.METROPOLITAN MEDIA COMPANY LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, HUBLI

In the result, appeal filed by the revenue is dismissed

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

7 8 9 We found the co-ordinate Bench of tribunal in ITA No.183/Bang/2014 Dt.27.05.2016 in ITO (TDS) Vs. Confident Projects (India) Ltd. has considered the Circular No.5 of 2016 of CBDT and observed on non-applicability of 10 provisions of Section 194C

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BENGALURU, BENGALURU vs. NUTRICRAFT INDIA PRIVATE LIMITED, BENGALURU

In the result appeal filed by the learned assessing officer is partly allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

194C(7), disallowance u/s 40(a)(ia) would get attracted.” Page 3 of 18 3. As the learned assessing officer as per form No. 36 stated that the order passed by the appellate authority on 12 October 2023 is received by him only on 12 October 2023, however the appeal has been filed on 21 February 2024 wherein causing

ASHOK IRAPPA BANNUR ,BAGALKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX , BELAGAVI

In the result appeal filed by assessee stands allowed

194C(6) and (7) of the Act, on the facts and circumstances of the case. 9. The learned CIT was not justified in appreciating that it was not a case of not making an enquiry, rather insufficient verification of documents, which would not make the order as erroneous for invoking the provisions of section

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

194C to 194J so as to raise TDS demand again under section 201 and levy of interest under section 201(1A). Therefore, assessee's ground on this issue are to be allowed as the entire amount has been disallowed under the provisions of section 40(a)(i)/(ia) in the computation of income on the reason that TDS

INCOME TAX OFFICER, BANGALORE vs. M/S.DELL INDIA PVT.LTD.,, BANGALORE

In the result the appeals filed by assessee and revenue for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

7. It is been submitted by the Ld.Counsel that the rebates are granted to the distributors on principal-to-principal basis on which TDS cannot be effectuated. It was also submitted that a provision has been created towards excess of commission and rebate that was reversed during the year on which no TDS liability arises. He relied on the details

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result the appeals filed by assessee and revenue for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

7. It is been submitted by the Ld.Counsel that the rebates are granted to the distributors on principal-to-principal basis on which TDS cannot be effectuated. It was also submitted that a provision has been created towards excess of commission and rebate that was reversed during the year on which no TDS liability arises. He relied on the details

DELL INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), LTU, BANGALORE

In the result the appeals filed by assessee and revenue for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

7. It is been submitted by the Ld.Counsel that the rebates are granted to the distributors on principal-to-principal basis on which TDS cannot be effectuated. It was also submitted that a provision has been created towards excess of commission and rebate that was reversed during the year on which no TDS liability arises. He relied on the details

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PVT LTD ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD , BANGALORE

In the result, both the appeals filed by assessee stands allowed for statistical purposes

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

7. On the contrary, the Ld.CIT DR placed reliance on following decisions:  Decision of coordinate bench of this Tribunal in case of IBM India (P).Ltd. vs.ITO(TDS) reported in (2015) 59 taxmann.com 107  Decision of Hon’ble Cochin Tribunal in case of Agreenco Fiber Foam (P.) Ltd., vs.ITO (TDS) reported in (2013) 61 taxmann.com 155 The Ld.CIT DR submitted

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIAVTE LIMITED ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD LTU , BANGALORE

In the result, both the appeals filed by assessee stands allowed for statistical purposes

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

7. On the contrary, the Ld.CIT DR placed reliance on following decisions:  Decision of coordinate bench of this Tribunal in case of IBM India (P).Ltd. vs.ITO(TDS) reported in (2015) 59 taxmann.com 107  Decision of Hon’ble Cochin Tribunal in case of Agreenco Fiber Foam (P.) Ltd., vs.ITO (TDS) reported in (2013) 61 taxmann.com 155 The Ld.CIT DR submitted

M/S TIMES VPL LTD. vs. ADDL.C.I.T.,

In the result, the assessee's appeal for both assessment years 2008-09 and 2009-10 are partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

section 194C of the Act apply only to “contract for work” and not to “contract of sale”. According to the assessee, the contract with BCCL related to the purchase and sale of bulk advertisement space is not a “contract for work”. As per the assessee, the term “advertising” only includes payments made by clients to advertising agency and not payments

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI 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-

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

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA ,THIRTHAHALLI 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-

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

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI 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-

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

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI 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-

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

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible