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

TDS provisions again so as to demand the tax under the provisions of section 201 and also levy interest under section 201(1A). We are unable to understand the logic of AO in considering the same as covered by the provisions of section 194C to 194J

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

TDS provisions again so as to demand the tax under the provisions of section 201 and also levy interest under section 201(1A). We are unable to understand the logic of AO in considering the same as covered by the provisions of section 194C to 194J

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

TDS provisions again so as to demand the tax under the provisions of section 201 and also levy interest under section 201(1A). We are unable to understand the logic of AO in considering the same as covered by the provisions of section 194C to 194J

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

TDS provisions again so as to demand the tax under the provisions of section 201 and also levy interest under section 201(1A). We are unable to understand the logic of AO in considering the same as covered by the provisions of section 194C to 194J

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

TDS provisions again so as to demand the tax under the provisions of section 201 and also levy interest under section 201(1A). We are unable to understand the logic of AO in considering the same as covered by the provisions of section 194C to 194J

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

TDS provisions again so as to demand the tax under the provisions of section 201 and also levy interest under section 201(1A). We are unable to understand the logic of AO in considering the same as covered by the provisions of section 194C to 194J

M/S IDEA CELLULAR LIMITED,BANGALORE vs. ACIT, BANGALORE

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

TDS) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read

ACIT, BANGALORE vs. M/S IDEA CELLUAR LTD.,, BANGALORE

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

TDS) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read

M/S IDEA CELLULAR LIMITED,BANGALORE vs. ACIT, BANGALORE

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

TDS) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read

HUBLI ELECTRICITY SUPPLY ,HUBBALLI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), HUBALLI

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

194J of the Act. The assessee has deducted the TDS u/s 194C of the Act. There was only short deduction of TDS if so and not liable for disallowance of entire amount by invoking the provisions of section

INFOSYS LTD.,,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result, Revenue’s appeal for Assessment Year 2006-07 is partly allowed for statistical purposes

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

TDS thereon. We find that in the F.Y. 2005-06 relevant to A.Y. 2006-07, the year under consideration, there was no liability to deduct tax at source under Section 194J

DCIT vs. M/S TELERADIOLOGY SOLUTIONS PVT. LTD.,,

In the result, Revenue’s appeal for Assessment Year 2009-10 is dismissed

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

TDS need not be made under Section 194J of the IT Act are applicable. Further, the decisions relied upon by the CIT (Appeals

INFOSYS LTD.,,BANGALORE vs. ADDL.C.I.T, BANGALORE

In the result, Revenue’s appeal for A

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

TDS and therefore not liable for disallowance under Section 40(a)(i) of the Act. 13.2 We have heard the rival contentions, perused and carefully considered the material on record. The Assessing Officer disallowed both the aforesaid payments (supra) u/s.40(a)(i) / 40(a)(ia) for not deducting tax at source thereon. During the period relevant to Assessment Year

IVORYBRICK HOMES LLP,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(2)(1), BANGALORE

In the result appeal filed by assessee stands allowed

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2016-17

TDs under section 194J of the Act. 5. The explanation of assessee was not accepted by the Ld.AO and he concluded

DCIT, BANGALORE vs. M/S RAMBUS CHIP TECHNOLOGIES (INDIA) PVT. LTD.,, BANGALORE

In the result, the revenue’s appeal is dismissed and assessee’s appeal is partly allowed

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz

194J, Section 194K,Section 194L, Section 195, Section 196A, Section 196B, Section 196C and Section 196D shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. 201(1). If any such person and in the cases referred to in Section 194, the principal officer and the company

M/S RAMBUS CHIP TECHNOLOGIES (INDIA) PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the revenue’s appeal is dismissed and assessee’s appeal is partly allowed

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz

194J, Section 194K,Section 194L, Section 195, Section 196A, Section 196B, Section 196C and Section 196D shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. 201(1). If any such person and in the cases referred to in Section 194, the principal officer and the company

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

Bench: Shri Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2013-14

section 194J has prescribed two different rates for TDS for professional services and technical services. Thus, he submitted, the payment

JAYARAM REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

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

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

section 194C or 194J of the Act. The assessee was under statutory duty to deduct TDS. Failure to do so attracts