DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BANGALORE vs. M/S. BANGALORE TURF CLUB LIMITED, BANGALORE

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

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

TDS. 6. The next argument put-forth by the learned representative was that specific provisions prevail over general provisions. As per the learned representative, Section 194BB of the Act is a specific provision applicable in case of winnings from horse races. It is contended that a specific provision overrules a general provision, provided both the provisions operate in the same

M/S.METROPOLITAN MEDIA COMPANY LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, HUBLI

In the result, appeal filed by the revenue is dismissed

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

Section 194C of the Act at page 5 Para 5 to 7 of the order, which is read as under : “ 5. Being aggrieved, revenue is in appeal before us with the present appeal. 5.1 Learned Departmental Representative argued that the impugned payments were made as advertisement charges to publisher house and therefore, circular No.715 is not applicable and therefore

M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

section 53A of the Transfer of Property Act. This agreement cannot, therefore, be said to be in the nature of a contract referred to in section 53A of the Transfer of Property Act. It cannot, therefore, be said that the provisions of section 2(47)(v) will apply in the situation before us. Considering the facts and circumstances

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

TDS and self-assessment tax paid by the appellant. Thus, net tax liability Kantilal Jain, Bangalore Page 7 of 20 payable has been determined to be Rs. 4,40,170/- as per the Intimation U/s. 143(1) of the Income Tax Act. 3.10 Owing to the fact that the intimation passed under section 143(1) contained errors apparent on record

ITO, BANGALORE vs. M/S CONFIDENT PROJECTS (INDIA) LIMITED, BANGALORE

In the result, appeal filed by the revenue is dismissed

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoincome-Tax Officer (Tds), Ward 16(1), Bangalore. … Appellant Vs. M/S.Confident Projects (India) Ltd. No.574, ‘Park House’, 80 Feet Road, 8Th Block, Koramangala, Bangalore. … Respondent Pan:Aaccc7506L

288)(All) and Hon’ble Delhi High Court in the case of Living Media Ltd., there was no relationship of principal and agency between advertizing agency and the television channel or newspaper company and it is purely a principal to principal relationship and therefore, the question of deducting tax at source even on commission payment does not arise. Page

DCIT, BANGALORE vs. M/S CORE OBJECTS INDIA PVT. LTD.,, BANGALORE

In the result appeal filed by assessee stands allowed as indicated hereinabove and appeal filed by revenue stands allowed partly

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

288, certifying that the deduction has been correctly claimed in accordance with the provisions of this section. Section 10B(6)(ii) Notwithstanding anything contained in any other provision of this Act, in computing the total income of the assessee of the previous year relevant to the assessment year immediately succeeding the last of the relevant assessment year

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

Bench: Shri Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2013-14

TDS. 7.2 However, the Ld CIT(A) took the view that the assessee had not disputed that the nature of payments was FTS/FIS and it is making contrary contention only before him on the ground ‘make available’ test fails in availing these services. With regard to the submission of the assessee that the services were availed to help its employees

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section the obligation of deduction of TDS if any can be discharged in the light of law as it stands at that point of time. An assessee cannot be treated as an "assessee in default" relying on subsequent amendments made to the Act having retrospective effect. The assessee vide written submission dt.22.11.2017 in para 4 has relied on several decisions

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section the obligation of deduction of TDS if any can be discharged in the light of law as it stands at that point of time. An assessee cannot be treated as an "assessee in default" relying on subsequent amendments made to the Act having retrospective effect. The assessee vide written submission dt.22.11.2017 in para 4 has relied on several decisions

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section the obligation of deduction of TDS if any can be discharged in the light of law as it stands at that point of time. An assessee cannot be treated as an "assessee in default" relying on subsequent amendments made to the Act having retrospective effect. The assessee vide written submission dt.22.11.2017 in para 4 has relied on several decisions

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section the obligation of deduction of TDS if any can be discharged in the light of law as it stands at that point of time. An assessee cannot be treated as an "assessee in default" relying on subsequent amendments made to the Act having retrospective effect. The assessee vide written submission dt.22.11.2017 in para 4 has relied on several decisions

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section the obligation of deduction of TDS if any can be discharged in the light of law as it stands at that point of time. An assessee cannot be treated as an "assessee in default" relying on subsequent amendments made to the Act having retrospective effect. The assessee vide written submission dt.22.11.2017 in para 4 has relied on several decisions

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section the obligation of deduction of TDS if any can be discharged in the light of law as it stands at that point of time. An assessee cannot be treated as an "assessee in default" relying on subsequent amendments made to the Act having retrospective effect. The assessee vide written submission dt.22.11.2017 in para 4 has relied on several decisions

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section the obligation of deduction of TDS if any can be discharged in the light of law as it stands at that point of time. An assessee cannot be treated as an "assessee in default" relying on subsequent amendments made to the Act having retrospective effect. The assessee vide written submission dt.22.11.2017 in para 4 has relied on several decisions

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section the obligation of deduction of TDS if any can be discharged in the light of law as it stands at that point of time. An assessee cannot be treated as an "assessee in default" relying on subsequent amendments made to the Act having retrospective effect. The assessee vide written submission dt.22.11.2017 in para 4 has relied on several decisions

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section the obligation of deduction of TDS if any can be discharged in the light of law as it stands at that point of time. An assessee cannot be treated as an "assessee in default" relying on subsequent amendments made to the Act having retrospective effect. The assessee vide written submission dt.22.11.2017 in para 4 has relied on several decisions

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section the obligation of deduction of TDS if any can be discharged in the light of law as it stands at that point of time. An assessee cannot be treated as an "assessee in default" relying on subsequent amendments made to the Act having retrospective effect. The assessee vide written submission dt.22.11.2017 in para 4 has relied on several decisions

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

section the obligation of deduction of TDS if any can be discharged in the light of law as it stands at that point of time. An assessee cannot be treated as an "assessee in default" relying on subsequent amendments made to the Act having retrospective effect. The assessee vide written submission dt.22.11.2017 in para 4 has relied on several decisions