M/S. LIFE INSURANCE CORPORATION OF INDIA ,DAVANGERE 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-
ITA 525/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15
Bench: Shri B.R Baskaran & Smt. Beena Pillai
For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)
1) of section 192, reproduced herein above. Such is the ratio of laid down in following decisions.
• ACIT(TDS) vs. SAP Labs India Pvt.Ltd reported in (2013) 36
taxmann.com 200(Bang.Trib.)
• CIT v. Nicholas Piramal India Ltd., reported in (2008) 169 Taxman
233 (Bom.);
• CIT v. Semiconductor Complex Ltd.. reported in (2007) 160
Taxman 384 (Punj
