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116 results for “TDS”+ Section 248clear

Sorted by relevance

Delhi364Mumbai258Chennai142Bangalore116Karnataka87Raipur49Jaipur37Kolkata32Ahmedabad27Chandigarh18Pune18Hyderabad15Ranchi13Visakhapatnam12Rajkot9Nagpur7Lucknow5Indore5Surat4Jodhpur2Amritsar2Allahabad2Telangana2Dehradun1Patna1Panaji1Cuttack1

Key Topics

Section 19573Section 24867Section 14861Section 20154Addition to Income49Deduction45TDS42Section 195A37Section 201(1)36Section 143(3)

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

ITA 986/BANG/2017[2016-17]Status: DisposedITAT Bangalore11 Oct 2021AY 2016-17

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

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)
Section 195Section 195ASection 206ASection 9(1)(vi)

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

Showing 1–20 of 116 · Page 1 of 6

29
Double Taxation/DTAA28
Section 14A27

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

ITA 990/BANG/2017[2015-16]Status: DisposedITAT Bangalore11 Oct 2021AY 2015-16

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

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)
Section 195Section 195ASection 206ASection 9(1)(vi)

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

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

In the result, the appeal is allowed in favour of the assessee

ITA 988/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

section 195A of the Income-tax Act, 1961 [the Act]:- Vendor Country Vendor Tax Grossed- TDS Rate Challan Nature Name PAN Residency up date of Invoice expenses Docusiign USA Not No 380,248

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

In the result, the appeal is allowed in favour of the assessee

ITA 987/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Shri Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri
Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

TDS under section 195A along with interest under section 244A of the Act. The CIT(A) rejected this stating that though the assessee is entitled to refund where it has paid more taxes than the due Page 6 of 13 amount required under section 195A, there is no provision under section 214 and 244A of the Act for interest

M/S. EDGEVERVE SYSTEMS LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BENGALURU

In the result, the assessee's appeals in IT(IT)A Nos

ITA 1178/BANG/2017[2015-16]Status: DisposedITAT Bangalore06 Dec 2019AY 2015-16

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(It)A Nos.1178 To 1191/Bang/2017 (Assessment Years : 2015-16 & 2016-17) M/S. Edgeverve Systems Limited, Electronic City, Hosur Road, Bangalore-560 100 ….Appellant Pan Aadce6300K Vs. Dy. Asst. Commissioner Of Income Tax, (International Transaction), Circle 1(1), Bangalore. ……Respondent.

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri Sunil Kumar Agarwal, Addl. CIT (D.R)
Section 195Section 195ASection 206ASection 244ASection 248Section 9(1)(vi)Section 9(1)(vii)

TDS Certificate was issued and assessee has filed an appeal with CIT (Appeals) under Section 248 of the Act for the declaration

M/S CGI INFORMATION SYSTEMS AND MANAGEMENT CONSULTANTS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, the appeals of assessee for Assessment Years 2010-11 and 2011-12 are dismissed

ITA 2832/BANG/2018[2010-11]Status: DisposedITAT Bangalore09 Aug 2019AY 2010-11

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

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (D.R)
Section 201Section 201(1)

248 and raised the demand of Rs.1,97,58,490. Aggrieved by the order of Assessing Officer, the assessee filed an appeal with the CIT(Appeals) whereas in the appellate proceedings the CIT(Appeals) considered the grounds of appeal and submissions on the judicial decisions on the disputed issue of limitation, but the CIT(Appeals) has confirmed the order passed

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 362/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

248 -249 containing details like PAN designation, division and brief description of the duties performed by such employees. It was also submitted that such expatriate employees held valid permanent account number in India and were assessed to tax in Page 4 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 India. The assessee also filed Form

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION,CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 368/BANG/2020[2014-15]Status: DisposedITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

248 -249 containing details like PAN designation, division and brief description of the duties performed by such employees. It was also submitted that such expatriate employees held valid permanent account number in India and were assessed to tax in Page 4 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 India. The assessee also filed Form

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 363/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

248 -249 containing details like PAN designation, division and brief description of the duties performed by such employees. It was also submitted that such expatriate employees held valid permanent account number in India and were assessed to tax in Page 4 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 India. The assessee also filed Form

GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 366/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

248 -249 containing details like PAN designation, division and brief description of the duties performed by such employees. It was also submitted that such expatriate employees held valid permanent account number in India and were assessed to tax in Page 4 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 India. The assessee also filed Form

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 365/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

248 -249 containing details like PAN designation, division and brief description of the duties performed by such employees. It was also submitted that such expatriate employees held valid permanent account number in India and were assessed to tax in Page 4 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 India. The assessee also filed Form

M/S GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 367/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

248 -249 containing details like PAN designation, division and brief description of the duties performed by such employees. It was also submitted that such expatriate employees held valid permanent account number in India and were assessed to tax in Page 4 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 India. The assessee also filed Form

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION,CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 369/BANG/2020[2014-15]Status: PendingITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

248 -249 containing details like PAN designation, division and brief description of the duties performed by such employees. It was also submitted that such expatriate employees held valid permanent account number in India and were assessed to tax in Page 4 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 India. The assessee also filed Form

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 364/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

248 -249 containing details like PAN designation, division and brief description of the duties performed by such employees. It was also submitted that such expatriate employees held valid permanent account number in India and were assessed to tax in Page 4 of 45 IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 India. The assessee also filed Form

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

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

248 (Bangalore) allowed deduction under section 80JJA for a company which was engaged in the business of software services. 30. The ld. CIT(A) has observed the order of the assessing officer, the arguments made by the assessee and the case laws relied upon. A plain reading of the section shows that it is applicable to undertaking engaged

M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

248 (Bangalore) allowed deduction under section 80JJA for a company which was engaged in the business of software services. 30. The ld. CIT(A) has observed the order of the assessing officer, the arguments made by the assessee and the case laws relied upon. A plain reading of the section shows that it is applicable to undertaking engaged

M/S. SAMSUNG R & D INSTITUTE INDIA- BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE -2(1), BANGALORE

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

ITA 2652/BANG/2019[2018-19]Status: DisposedITAT Bangalore20 Jul 2021AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Section 195Section 195(1)Section 195(2)Section 2Section 201Section 248Section 250Section 4Section 9

248 of the Refund of That, on the facts and in the 4 Act taxes paid circumstances of the case, CIT(A) erred in not directing the jurisdictional Assessing Officer to refund the taxes deducted at source of INR 5,036,182 deposited by the Appellant. The Appellant craves leave to add to and / or to alter, amend, rescind, modify

M/S. SAMSUNG R & D INSTITUTE INDIA - BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE -2(1), BANGALORE

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

ITA 2653/BANG/2019[2019-20]Status: DisposedITAT Bangalore20 Jul 2021AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Section 195Section 195(1)Section 195(2)Section 2Section 201Section 248Section 250Section 4Section 9

248 of the Refund of That, on the facts and in the 4 Act taxes paid circumstances of the case, CIT(A) erred in not directing the jurisdictional Assessing Officer to refund the taxes deducted at source of INR 5,036,182 deposited by the Appellant. The Appellant craves leave to add to and / or to alter, amend, rescind, modify

M/S. SAMSUNG R & D INSTITUTE INDIA- BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE -2(1), BANGALORE

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

ITA 2655/BANG/2019[2019-20]Status: DisposedITAT Bangalore20 Jul 2021AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Section 195Section 195(1)Section 195(2)Section 2Section 201Section 248Section 250Section 4Section 9

248 of the Refund of That, on the facts and in the 4 Act taxes paid circumstances of the case, CIT(A) erred in not directing the jurisdictional Assessing Officer to refund the taxes deducted at source of INR 5,036,182 deposited by the Appellant. The Appellant craves leave to add to and / or to alter, amend, rescind, modify

M/S. SAMSUNG R & D INSTITUTE INDIA - BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE -2(1), BANGALORE

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

ITA 2654/BANG/2019[2019-20]Status: DisposedITAT Bangalore20 Jul 2021AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Section 195Section 195(1)Section 195(2)Section 2Section 201Section 248Section 250Section 4Section 9

248 of the Refund of That, on the facts and in the 4 Act taxes paid circumstances of the case, CIT(A) erred in not directing the jurisdictional Assessing Officer to refund the taxes deducted at source of INR 5,036,182 deposited by the Appellant. The Appellant craves leave to add to and / or to alter, amend, rescind, modify