M/S. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU

In the result, all these appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

246-A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from

M/S. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

In the result, all these appeals filed by the assessee are allowed

246-A, and the\nCommissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of\nsuch appeal, an order imposing penalty shall be passed before the expiry of the financial\nyear in which the proceedings, in the course of which action for imposition of penalty has\nbeen initiated, are completed, or within one year from

M/S. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU

In the result, all these appeals filed by the assessee are allowed

246-A, and the\nCommissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of\nsuch appeal, an order imposing penalty shall be passed before the expiry of the financial\nyear in which the proceedings, in the course of which action for imposition of penalty has\nbeen initiated, are completed, or within one year from

M/S. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

In the result, all these appeals filed by the assessee are allowed

246-A, and the\nCommissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of\nsuch appeal, an order imposing penalty shall be passed before the expiry of the financial\nyear in which the proceedings, in the course of which action for imposition of penalty has\nbeen initiated, are completed, or within one year from

M/S INFOSYS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

246 under section Page 3 IT(TP)A No. 718/Bang/2017 14A of the Income tax Act, 1961 (“Act”) read with rule 8D(2)(iii) of the Income tax rules, 1962 (“Rules”) and erred in making net addition of Rs. 1,58,09,987. 11. The learned assessing officer has erred in invoking rule 8D(2)(iii) for the purpose

SRINIVASAMURTHY KOLIHALLY YALAKAIAH,BANGALORE vs. THE COMMISSIONER INCOME TAX (APPEALS)-10, BANGALORE

In the result, the assessee appeals in ITA Nos

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

TDS on 13.03.2019. Aggrieved by the order, the Assessee has filed an appeal under Section 246 of the Act with

SRINIVASAMURTHY KOLIHALLY YALAKAIAH,BANGALORE vs. THE COMMISSIONER INCOME TAX (APPEALS)-10, BANGALORE

In the result, the assessee appeals in ITA Nos

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

TDS on 13.03.2019. Aggrieved by the order, the Assessee has filed an appeal under Section 246 of the Act with

SRINIVASAMURTHY KOLIHALLY YALAKAIAH,BANGALORE vs. THE COMMISSIONER INCOME TAX (APPEALS)-10, BANGALORE

In the result, the assessee appeals in ITA Nos

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

TDS on 13.03.2019. Aggrieved by the order, the Assessee has filed an appeal under Section 246 of the Act with

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appealsof the assessee are partly allowed

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

TDS on the amount retained by the Airlines while making the payment to the assessee. Our attention was also invited to the proviso to section 40(a)(ia) of the Act, according to which if the respondent has paid the tax on the receipt and filed the return before the due date of filing the return, the assessee cannot

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appealsof the assessee are partly allowed

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

TDS on the amount retained by the Airlines while making the payment to the assessee. Our attention was also invited to the proviso to section 40(a)(ia) of the Act, according to which if the respondent has paid the tax on the receipt and filed the return before the due date of filing the return, the assessee cannot

M/S DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appealsof the assessee are partly allowed

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

TDS on the amount retained by the Airlines while making the payment to the assessee. Our attention was also invited to the proviso to section 40(a)(ia) of the Act, according to which if the respondent has paid the tax on the receipt and filed the return before the due date of filing the return, the assessee cannot

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appealsof the assessee are partly allowed

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

TDS on the amount retained by the Airlines while making the payment to the assessee. Our attention was also invited to the proviso to section 40(a)(ia) of the Act, according to which if the respondent has paid the tax on the receipt and filed the return before the due date of filing the return, the assessee cannot

PRIYADARSHINI EDUCATION SOCIETY ,DAVANGERE vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE , HUBBALI

In the result, the assessee’s appeals for Assessment Years 2011-12 to 2013-14 are allowed

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

TDS Range, Hubli, passed separate orders dated 26.07.2016 under section 271C of the Act levying penalty thereunder on the assessee for Assessment Years 2011-12 to 2013-14. On appeal, the CIT(A), Davangere, dismissed the assessee’s appeals vide order dated 12.06.2018; thereby upholding the levy of penalty by the AO on the assessee for the three Assessment Years

PRIYADARSHINI EDUCATION SOCIETY ,DAVANGERE vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE , HUBLI

In the result, the assessee’s appeals for Assessment Years 2011-12 to 2013-14 are allowed

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

TDS Range, Hubli, passed separate orders dated 26.07.2016 under section 271C of the Act levying penalty thereunder on the assessee for Assessment Years 2011-12 to 2013-14. On appeal, the CIT(A), Davangere, dismissed the assessee’s appeals vide order dated 12.06.2018; thereby upholding the levy of penalty by the AO on the assessee for the three Assessment Years

PRIYADARSHINI EDUCATION SOCIETY ,DAVANGERE vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE , HUBLI

In the result, the assessee’s appeals for Assessment Years 2011-12 to 2013-14 are allowed

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

TDS Range, Hubli, passed separate orders dated 26.07.2016 under section 271C of the Act levying penalty thereunder on the assessee for Assessment Years 2011-12 to 2013-14. On appeal, the CIT(A), Davangere, dismissed the assessee’s appeals vide order dated 12.06.2018; thereby upholding the levy of penalty by the AO on the assessee for the three Assessment Years

ARIBA TECHNOLOGIES INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

TDS, or self-assessment tax discrepancies. 25.1 The taxpayer is notified of any adjustments via an intimation under section 143(1) of the Act, and they are given an opportunity to respond before any demand is raised. 25.2 However, an intimation under Section 143(1) is not an assessment. It is merely a preliminary check of the return filed

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PVT LTD , BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

TDS on ₹ 10,90,000/- under section 194J of the Act. The Ld.AO therefore disallowed ₹ 6 lakh under section 40(a)(ia) of the Act. 3.8 Aggrieved by the additions made, assessee preferred appeal before the Ld.CIT(A). 3.9 The Ld.CIT(A) in the impugned order partly allowed the appeal by granting relief in respect of the disallowance made towards

M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

TDS on ₹ 10,90,000/- under section 194J of the Act. The Ld.AO therefore disallowed ₹ 6 lakh under section 40(a)(ia) of the Act. 3.8 Aggrieved by the additions made, assessee preferred appeal before the Ld.CIT(A). 3.9 The Ld.CIT(A) in the impugned order partly allowed the appeal by granting relief in respect of the disallowance made towards

TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

TDS on ₹ 10,90,000/- under section 194J of the Act. The Ld.AO therefore disallowed ₹ 6 lakh under section 40(a)(ia) of the Act. 3.8 Aggrieved by the additions made, assessee preferred appeal before the Ld.CIT(A). 3.9 The Ld.CIT(A) in the impugned order partly allowed the appeal by granting relief in respect of the disallowance made towards