ASST.C.I.T., BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

TDS; but is a statutory deduction on an asset which is otherwise eligible for deduction of deprecation. Depreciation is not an outgoing expenditure and therefore, the provisions of sec. 40(a)(i) of the Act are not attracted on such deduction. This view has been fortified by the decision of the Hon'ble Punjab & Haryana High Court in the case

DCIT, BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

TDS; but is a statutory deduction on an asset which is otherwise eligible for deduction of deprecation. Depreciation is not an outgoing expenditure and therefore, the provisions of sec. 40(a)(i) of the Act are not attracted on such deduction. This view has been fortified by the decision of the Hon'ble Punjab & Haryana High Court in the case

DCIT vs. M/S SYNDICATE BANK,

In the result, the revenue’s appeal is dismissed

Bench: Smt. P. Madhavi Devi & Shri Abraham P George

1)(a) of the Act, refund along with interest under ITA Nos.1700 to 1704/Bang/2013 Syndicate Bank Page 19 of 23 Section 244A was given of the excess TDS

M/S TEJATS NETWORKS LIMITED ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL , BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

1,39,70,950 which has resulted in short credit of TDS amounting to Rs. 19,50,789. 13. Interest under section 244A

ASST.C.I.T., BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

1,39,70,950 which has resulted in short credit of TDS amounting to Rs. 19,50,789. 13. Interest under section 244A

TEJAS NETWORKS LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

1,39,70,950 which has resulted in short credit of TDS amounting to Rs. 19,50,789. 13. Interest under section 244A

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

1,39,70,950 which has resulted in short credit of TDS amounting to Rs. 19,50,789. 13. Interest under section 244A

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

1,39,70,950 which has resulted in short credit of TDS amounting to Rs. 19,50,789. 13. Interest under section 244A

M/S. TEJAS NETWORKS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BENGALURU

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

1,39,70,950 which has resulted in short credit of TDS amounting to Rs. 19,50,789. 13. Interest under section 244A

TEJAS NETWORKS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

1,39,70,950 which has resulted in short credit of TDS amounting to Rs. 19,50,789. 13. Interest under section 244A

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, both the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

244A of the Act in the intimation issued under Section 143(1) of the Act is found to be correct as the same is up to the date of said intimation i.e. 28.04.2020. Whatever has happened post the issue of said intimation i.e delay in issue of refund, does not make the order under Section 143(1

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR INCOME TAX, CPC, BANGALORE

In the result, both the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

244A of the Act in the intimation issued under Section 143(1) of the Act is found to be correct as the same is up to the date of said intimation i.e. 28.04.2020. Whatever has happened post the issue of said intimation i.e delay in issue of refund, does not make the order under Section 143(1

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CIRCLE-1, BENGALURU, BENGALURU vs. INFOSYS EMPLOYEE BENEFITS TRUST, BENGALURU

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2021-22

1,26,91,974/- as claimed in the Return of income and reflected in Form no. 26AS for the relevant Assessment Year. 3 Section 244A - Interest on Refund 3.1 The Assistant Director of Income Tax, CPC, Bangalore has erred in not providing additional interest under section 244A on account of additional TDS

MR. VIKRAM DHONDU RAO, ,BANGALORE vs. DCIT, CIRCLE-4(1)(1), BANGALORE

In the result, appeal filed by the assessee in ITA No

Section 143(1) of the Act.\n5. That the learned Commissioner of Income Tax (Appeals) erred in law and on facts in confirming the denial of the relief u/s 90 of the Act amounting to Rs.15,20,710/-.\n6. That the learned Commissioner of Income Tax (Appeals) erred in law and on facts in concurring with the finding

M/S. INFOSYS BPO LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE

In the result appeals filed for assessment years under consideration stands partly allowed

Bench: Shri B.R. Baskaran & Smt Beena Pillaiit(It)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) & It(It)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) Appellant By : Shri Padamchand Khincha, Ca Shri Priyadarshi Misra, Addl. Respondent By : Cit (Dr) Date Of Hearing : 16.07.2021 Date Of Pronouncement : 11.10.2021 Order Per Beena Pillai

TDS paid, under section 195 A along with interest under section 244A of the Act. Page 7 of 19 IT(IT)A Nos. 986 & 990/Bang/2017 C.1. On this issue the Ld.CIT(A) observed that section 248 enables assessee to claim refund of tax based on the declaration that no tax was deductible on such income. The assessee is entitled

M/S. INFOSYS BPO LINITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE

In the result appeals filed for assessment years under consideration stands partly allowed

Bench: Shri B.R. Baskaran & Smt Beena Pillaiit(It)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) & It(It)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) Appellant By : Shri Padamchand Khincha, Ca Shri Priyadarshi Misra, Addl. Respondent By : Cit (Dr) Date Of Hearing : 16.07.2021 Date Of Pronouncement : 11.10.2021 Order Per Beena Pillai

TDS paid, under section 195 A along with interest under section 244A of the Act. Page 7 of 19 IT(IT)A Nos. 986 & 990/Bang/2017 C.1. On this issue the Ld.CIT(A) observed that section 248 enables assessee to claim refund of tax based on the declaration that no tax was deductible on such income. The assessee is entitled

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

TDS) and always the returns resulted in refund hence, submitted that there was no loss to the Revenue. The assessee requested to treat the return filed under section 139(4) of the Act as return under :- 3 -: ITA Nos.2604 to 2606/Bang/2018 & section 139(1) and take lenient view for the purpose of penalty and requested to drop the penalty proceedings

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

TDS) and always the returns resulted in refund hence, submitted that there was no loss to the Revenue. The assessee requested to treat the return filed under section 139(4) of the Act as return under :- 3 -: ITA Nos.2604 to 2606/Bang/2018 & section 139(1) and take lenient view for the purpose of penalty and requested to drop the penalty proceedings

SHRI RAJESH AJJAVARA ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee in ITA

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

TDS) and always the returns resulted in refund hence, submitted that there was no loss to the Revenue. The assessee requested to treat the return filed under section 139(4) of the Act as return under :- 3 -: ITA Nos.2604 to 2606/Bang/2018 & section 139(1) and take lenient view for the purpose of penalty and requested to drop the penalty proceedings