M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

INCOME TAX OFFICER WARD-1 & TPS , BAGALKOT vs. SHRI PRABHAYYA BASAYYA SARAGANACHANI , BAGALKOT

In the result, Revenue’s appeal for assessment year 2014-15 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Years : 2014-15 The Income Tax Officer, Vs. Shri. Prabhayya Basayya Saragachari, At. Muchakhandi Tq & Ward 1 & Tps, Dist. – Bagalkot – 587 102. Bagalkot. Pan : Doips 6443 L Appellant Respondent

TDS-1-Surat [2016] 70 taxmann.com 45 (Guj). 3.2 The CIT(Appeals) accepted the plea of the assessee and held that assessee’s share in interest to the extent of Rs.2,71,35,973/- which was interest awarded u/s. 28 of the Land Acquisition Act, 1894 partook the character of compensation for land acquired and fell within the ambit

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, which acts as a defence against levy of penalty. IBM foreign entities had reasonable cause to not file a return under section 139 of the Act basis: - IBM Corp’s assessment order for AY 2011-12 which had attained finality - Plethora of judicial precedents in assessee’s favor on the secondment matter, including the Special Bench referral order

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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS, which acts as a defence against levy of penalty. IBM foreign entities had reasonable cause to not file a return under section 139 of the Act basis: - IBM Corp’s assessment order for AY 2011-12 which had attained finality - Plethora of judicial precedents in assessee’s favor on the secondment matter, including the Special Bench referral order

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, which acts as a defence against levy of penalty. IBM foreign entities had reasonable cause to not file a return under section 139 of the Act basis: - IBM Corp’s assessment order for AY 2011-12 which had attained finality - Plethora of judicial precedents in assessee’s favor on the secondment matter, including the Special Bench referral order

IBM CORPORATION,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, which acts as a defence against levy of penalty. IBM foreign entities had reasonable cause to not file a return under section 139 of the Act basis: - IBM Corp’s assessment order for AY 2011-12 which had attained finality - Plethora of judicial precedents in assessee’s favor on the secondment matter, including the Special Bench referral order

SRI SRINIVASA TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

TDS was deducted has not been doubted by the authorities therefore it is clear that such expenses incurred in connection of charitable purpose but the delay in compliance the assessee paid an extra cost. Thus, it does not mean that such excess cost is not allowable. Penalty - ESI and Professional Tax (Rs. 16,69,730.00) 14.5 The penalty pertains

SRI SRINIVASA TRUST,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

TDS was deducted has not been doubted by the authorities therefore it is clear that such expenses incurred in connection of charitable purpose but the delay in compliance the assessee paid an extra cost. Thus, it does not mean that such excess cost is not allowable. Penalty - ESI and Professional Tax (Rs. 16,69,730.00) 14.5 The penalty pertains

SURENDRA LAXMANRAO VAIDYA,GADAG vs. INCOME TAX OFFICER, WARD-2, GADAG

In the result, the appeal of assessee is allowed

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleshri Surendra Laxmanrao Vaidya, Kariyamma Kallu Badavane, Near Hatalgeri Naka, Gadag. ….Appellant Pan Avupv2546H Vs. Income Tax Officer, Ward 2, Gadag. ……Respondent.

TDS) & Another 388 ITR 343 (Guj) where the Hon'ble High Court has specified that interest under Section 28 of Land Acquisition Act, 1894 is not interest referred to Section 56(2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

28 of the Act. 8.3 We are of the considered opinion that the entire facts of the present case are different from that as that of case laws relied upon by them. In the case of Navanshahar Central Co-operative Bank Ltd. (supra), the issue was Whether where a Co-operative bank, carrying in business of banking, is statutorily required

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

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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\n- IBM Corp's assessment order for AY\n2011-12 which had attained finality\n- Plethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral

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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\nIBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order

IBM JAPAN 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

TDS, which acts as a\ndefence against levy of penalty. IBM\nforeign entities had reasonable cause to\nnot file a return under section 139 of the\nAct basis:\nIBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order