IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS AO as per section 197 of the Act in order to understand its tax liability. 4.2 Specific observation by the AO with respect to penalty under section 271(1)(c) of the Act 4.2.1 The AO in the penalty order has confirmed that the Assessee has ‘concealed’ particulars of income under section 271(1

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS AO as per section 197 of the Act in order to understand its tax liability. 4.2 Specific observation by the AO with respect to penalty under section 271(1)(c) of the Act 4.2.1 The AO in the penalty order has confirmed that the Assessee has ‘concealed’ particulars of income under section 271(1

M/S. BANGALORE PHARMACEUTICAL AND RESEARCH LABORATORY PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(2), BANGALORE

In the result, the appeal by the assessee is dismissed

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

TDS per data uploaded by deductors and tax payment challans Page 10 of 22 reported through authorised banks. Hence the adjustment made is beyond the powers of CPC. b) This is 'further confirmed by the order under u/s. 154 under appeal that CPC is unable to process the rectification request filed . c) However, learned CIT(A) has not dealt with

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS AO as per section 197 of the Act in order to understand its tax liability. 4.2 Specific observation by the AO with respect to penalty under section 271(1)(c) of the Act 4.2.1 The AO in the penalty order has confirmed that the Assessee has 'concealed' particulars of income under section 271(1

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI 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

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

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-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

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-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

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-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI 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

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA 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

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA 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

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

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-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

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-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI 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

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI 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

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

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-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA 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

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI 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

1) of the Act based on declaration filed by employees. 6.3.17. We note that, this Tribunal considered similar submission in case of ACIT Vs. Infosys BPO Ltd.(supra) and explained the law on the issue of bonafide belief in the matter of estimation of income under the head "salaries" for the purpose of Secc.192 of the Act, in the following