PEOPLE TREE CHITS PRIVATE LIMITED,CHAMARAJPET vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2018-19

section 249(4) of the Act. 2. The Learned Commissioner of Income Tax(Appeals) erred in not considering the submission that appellant has filed People Tree Chits Pvt. Ltd, Bangalore Page 2 of 7 return of income and the entire tax payable on returned income is covered by the TDS

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

In the result, all these 4 appeals filed by the Revenue are dismissed

TDS.\n29. Therefore it should be clear that once the income falls in the category\ndescribed under 9(1)(vii) irrespective of the fact whether the amount paid by\nAMAT India is equal to the cost incurred by the SECONDER or not. These\nquestions are irrelevant for deciding the taxability of the income from Fees\nfor Technical Services.\nTaxation under

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

section 40(a)(i), then the sum of Rs. 262,02,26,125 has to be allowed as deduction for the AY 2014-15 as the TDS has been paid during the previous year 2013-14 Allowability of deduction u/s 35(2AB) Wipro Ltd v CIT 382 ITR 179 (Karnataka) on for a sum of Rs. 249

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

TDS CPC, it should have filed an appeal within thirty days from the service of such order as prescribed under section 249

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

TDS CPC, it should have filed an appeal within thirty days from the service of such order as prescribed under section 249

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

TDS CPC, it should have filed an appeal within thirty days from the service of such order as prescribed under section 249

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

TDS CPC, it should have filed an appeal within thirty days from the service of such order as prescribed under section 249

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

TDS CPC, it should have filed an appeal within thirty days from the service of such order as prescribed under section 249

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

TDS CPC, it should have filed an appeal within thirty days from the service of such order as prescribed under section 249

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

TDS CPC, it should have filed an appeal within thirty days from the service of such order as prescribed under section 249

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

TDS CPC, it should have filed an appeal within thirty days from the service of such order as prescribed under section 249

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

TDS CPC, it should have filed an appeal within thirty days from the service of such order as prescribed under section 249

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

TDS CPC, it should have filed an appeal within thirty days from the service of such order as prescribed under section 249

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRLCE - 1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

In the result, all these 4 appeals filed by the Revenue are dismissed

TDS.\n\n29. Therefore it should be clear that once the income falls in the category\ndescribed under 9(1)(vii) irrespective of the fact whether the amount paid by\nAMAT India is equal to the cost incurred by the SECONDER or not. These\nquestions are irrelevant for deciding the taxability of the income from Fees\nfor Technical Services

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE - 1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

In the result, all these 4 appeals filed by the Revenue are dismissed

TDS.\n\n29. Therefore it should be clear that once the income falls in the category\ndescribed under 9(1)(vii) irrespective of the fact whether the amount paid by\nAMAT India is equal to the cost incurred by the SECONDER or not. These\nquestions are irrelevant for deciding the taxability of the income from Fees\nfor Technical Services

SRI. KRISHNAPPA SATISH KUMAR,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(1), , BENGALURU

In the result, appeal of the assessee is dismissed

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2017-18

TDS amount claimed by the assessee is at Rs.1,10,514/- and it Page 3 of 4 was also noted that the assessee has not paid the tax due on the returned income upto the date of deciding the appeal by the assessee which is mandatory as per section 249

KALKERE PUTTARAJU VAJRAMUNIE, ROYAL HERMITAGE, KALKERE B.O, KALKERE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) BANGALORE, BANGALORE, KARNATAKA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

section 249(4) of the Act dismissed the appeal of the assessee as non-maintainable. 30. Being aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before us. 31. The learned AR before us filed a copy Form-26AS and copy of challan showing deduction or collection of TDS

KALKERE PUTTARAJU VAJRAMUNIE, ROYAL HERMITAGE, KALKERE B.O, KALKERE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) BANGALORE, BANGALORE, KARNATAKA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

section 249(4) of the Act dismissed the appeal of the assessee as non-maintainable. 30. Being aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before us. 31. The learned AR before us filed a copy Form-26AS and copy of challan showing deduction or collection of TDS

M/S DESAI & CO.,HUBBALLI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), HUBBALLI

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

249[3] of the Act in the most judicious manner to promote and uphold the substantial cause of justice, on the facts and circumstances of the case. 4. Without Prejudice the learned Commissioner of Income-tax [Appeals] is not justified in not adjudicating all the grounds raised by the Appellant on merits which is in grave violation of principles