IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS AO as per section 197 of the Act in order to understand its tax liability. 4.2 Specific observation by the AO with respect to penalty under section 271(1

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS AO as per section 197 of the Act in order to understand its tax liability. 4.2 Specific observation by the AO with respect to penalty under section 271(1

M/S. KARNATAKA BANK LIMITED,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE- 2(1), MANGALURU

In the result, the appeal of the assessee is partly allowed for statistical purposes and the revenue’s appeal is dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2015-16

section of the society. The chances of recovery by the national bank being weaker by 10 per cent to the aggregate average, advances made in those rural branches is given deduction towards bad and doubtful debts. The Legislature has defined what is 'rural branch', as it is clear from the explanation. They have fixed the population of not more than

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), MANGALORE vs. KARNATAKA BANK LIMITED., MANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes and the revenue’s appeal is dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2015-16

section of the society. The chances of recovery by the national bank being weaker by 10 per cent to the aggregate average, advances made in those rural branches is given deduction towards bad and doubtful debts. The Legislature has defined what is 'rural branch', as it is clear from the explanation. They have fixed the population of not more than

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS AO as per section 197 of the Act in order to understand its tax liability. 4.2 Specific observation by the AO with respect to penalty under section 271(1

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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

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-

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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA 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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA 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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA 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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

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-

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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

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-

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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

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-

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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

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-

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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

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-

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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above

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

197 obtained by Sodexo SVC India Pvt. Ltd 2014-15 NA NA 8.4 NA 8.4 by exercising powers under section 133 (6) of the IT 2015-16 NA NA NA NA NA Act before treating the Appellant as assessee- 2016-17 NA NA 7.4 NA 7.4 indefault' under Section 201 (1) of the IT Act. 4.1. Referring to the above