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

section 132A. 50.3 Applicability-These\namendments will take effect from the 1st day of June, 2007.\"\n\n6.2 From the perusal of the section 153D of the Act read with the CBDT\nCircular No. 3 of 2008, dated 12-3-2008, the legislative intent can be gathered\nso far as that the legislature in its highest wisdom made it compulsory

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

20,580/-. Similarly, when the total assessed income as per\nthe AO comes to Rs.16,69,42,560/-, the Addl. CIT could not\nhave approved the assessed income at Rs.1,65,07,560/- had\nhe applied his mind. The addition of Rs.15,04,35,000/- made\n==End of OCR for page 52==\nby the AO in the instant case

ROOMAN TECHNOLOGIES PVT LTD., ,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

TDS after 01.07.2012. 19. Hence, it can be said that, the mechanism provided for enforceability of Section 200(3) or 206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1)& TDS, BANGALORE

In the result, appeals of the assessee are allowed

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

TDS after 01.07.2012. 19. Hence, it can be said that, the mechanism provided for enforceability of Section 200(3) or 206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament

ROOMAN TECHNOLOGIES PVT LTD,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

TDS after 01.07.2012. 19. Hence, it can be said that, the mechanism provided for enforceability of Section 200(3) or 206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1),, BANGALORE

In the result, appeals of the assessee are allowed

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

TDS after 01.07.2012. 19. Hence, it can be said that, the mechanism provided for enforceability of Section 200(3) or 206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament

KOOUD SOFTWARE PRIVATE LIMITED,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri George George K & Ms. Padmavathy S

TDS after, 101.0 7.2012. 19. Hence, it can he said that, the mechanism provided for enforceability of Section 200(3) or 206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing ITA No.82-90/Bang/2022 Page 8 of 12 for penal provision for such

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

TDS on lower rate on payment to Sodexo SVC India Pvt. Ltd. The Lower Authorities have NA NA NA NA NA 2011-12 erred In treating the Appellant as 'assessee-indefault' under 2012-13 NA NA 7.1 NA NA Section 201(1) of the IT Act by holding that the Appellant 2013-14 NA NA NA NA NA has deducted

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

TDS on lower rate on payment to Sodexo SVC India Pvt. Ltd. The Lower Authorities have NA NA NA NA NA 2011-12 erred In treating the Appellant as 'assessee-indefault' under 2012-13 NA NA 7.1 NA NA Section 201(1) of the IT Act by holding that the Appellant 2013-14 NA NA NA NA NA has deducted

M/S. LIFE INSRANCE 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

TDS on lower rate on payment to Sodexo SVC India Pvt. Ltd. The Lower Authorities have NA NA NA NA NA 2011-12 erred In treating the Appellant as 'assessee-indefault' under 2012-13 NA NA 7.1 NA NA Section 201(1) of the IT Act by holding that the Appellant 2013-14 NA NA NA NA NA has deducted

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

TDS on lower rate on payment to Sodexo SVC India Pvt. Ltd. The Lower Authorities have NA NA NA NA NA 2011-12 erred In treating the Appellant as 'assessee-indefault' under 2012-13 NA NA 7.1 NA NA Section 201(1) of the IT Act by holding that the Appellant 2013-14 NA NA NA NA NA has deducted

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

TDS on lower rate on payment to Sodexo SVC India Pvt. Ltd. The Lower Authorities have NA NA NA NA NA 2011-12 erred In treating the Appellant as 'assessee-indefault' under 2012-13 NA NA 7.1 NA NA Section 201(1) of the IT Act by holding that the Appellant 2013-14 NA NA NA NA NA has deducted

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

TDS on lower rate on payment to Sodexo SVC India Pvt. Ltd. The Lower Authorities have NA NA NA NA NA 2011-12 erred In treating the Appellant as 'assessee-indefault' under 2012-13 NA NA 7.1 NA NA Section 201(1) of the IT Act by holding that the Appellant 2013-14 NA NA NA NA NA has deducted

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

TDS on lower rate on payment to Sodexo SVC India Pvt. Ltd. The Lower Authorities have NA NA NA NA NA 2011-12 erred In treating the Appellant as 'assessee-indefault' under 2012-13 NA NA 7.1 NA NA Section 201(1) of the IT Act by holding that the Appellant 2013-14 NA NA NA NA NA has deducted

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

TDS on lower rate on payment to Sodexo SVC India Pvt. Ltd. The Lower Authorities have NA NA NA NA NA 2011-12 erred In treating the Appellant as 'assessee-indefault' under 2012-13 NA NA 7.1 NA NA Section 201(1) of the IT Act by holding that the Appellant 2013-14 NA NA NA NA NA has deducted

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

TDS on lower rate on payment to Sodexo SVC India Pvt. Ltd. The Lower Authorities have NA NA NA NA NA 2011-12 erred In treating the Appellant as 'assessee-indefault' under 2012-13 NA NA 7.1 NA NA Section 201(1) of the IT Act by holding that the Appellant 2013-14 NA NA NA NA NA has deducted

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

TDS on lower rate on payment to Sodexo SVC India Pvt. Ltd. The Lower Authorities have NA NA NA NA NA 2011-12 erred In treating the Appellant as 'assessee-indefault' under 2012-13 NA NA 7.1 NA NA Section 201(1) of the IT Act by holding that the Appellant 2013-14 NA NA NA NA NA has deducted

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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

TDS on lower rate on payment to Sodexo SVC India Pvt. Ltd. The Lower Authorities have NA NA NA NA NA 2011-12 erred In treating the Appellant as 'assessee-indefault' under 2012-13 NA NA 7.1 NA NA Section 201(1) of the IT Act by holding that the Appellant 2013-14 NA NA NA NA NA has deducted