M/S KARNATAKA VIKAS GRAMEENA BANK,DHARWAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HUBBALLI

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

250 of the Act dated 19/03/2020 in so far as it is against the appellant is opposed to law, equity, weight of evidence, probabilities and the facts and circumstances in the Appellant's case. 2. The Appellant denies itself Liable to be taxed over and above the total business toss of Rs. 363,82,18,993/- declared by the appellant

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

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

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(2) INTERNATIONAL TAXATION , BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

DEPUTY COMMISSIONER OF INCOME-TAX,BANGALORE vs. M/S. VODAFONE SOUTH LTD.,, NEW DELHI

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

VODAFONE SOUTH LIMITED,BANGALORE vs. DYDIT, BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

VODAFONE SOUTH LIMITED,BANGALORE vs. DYDIT, BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-2(1)(IT), BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

DEPUTY COMMISSIONER OF INCOME TAX,BANGALORE vs. M/S.VODAFONE SOUTH LTD.,, NEW DELHI

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(2) INTERNATIONAL TAXATION , BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

DCIT, BANGALORE vs. M/S VODAFONE SOUTH LTD.,, NEW DELHI

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

M/S VODAFONE SOUTH LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

M.S VODAFONE MOBILES SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

4. In A.Ys. 2008 – 09 to 2012 – 13, the stand of the department was same but as per an earlier tribunal order in ITA Nos. 449 to 453/Bang/2013 dated 30.12.2014 as per Para 42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter

S R CONSTRUCTIONS,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(2), BENGALURU

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

TDS 14,94,000 Total non-cash items of 20 sub-contractors (B) 6,50,64,223 Total non-cash items of 20 sub-contractors (B) 13,16,88,058 Balance amount (A-B) 7,42,58,240 Balance amount (A-B) 7,67,70,811 Already offered in 153A return 5,57,76,580 Already offered in 153A return

KANTILAL JAIN,BANGALORE vs. INCOME TAX OFFICER, WARD-3(3)(1), BANGALORE

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

Bench: Shri Chandra Poojariassessment Year: 2017-18

4,15,250/- being excess of maturity proceeds of Rs. 14,78,000 over total premium paid for all 5 years amounting to Rs. 10,62,750/- was chargeable to tax. 2.8 Further, in the present case, TDS equivalent to 1% of the maturity proceeds was deduction under section

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI 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

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible