ARJUN KESHAVA MURTHY PERIKAL,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(3)(1), BENGALURU

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

TDS deduction and remittance. The disallowance under Section 40A(3) for cash payments was deleted due to lack of proper

M/S. AMRUT DISTILLERIES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

3 of the Act and the AO has also noted that the amount which are liable for TDS as per the TDS provision for payment to transporters were also not made by the assessee. Therefore, he also applied the provision of section 40a

M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

3 of the Act and the AO has also noted that the amount which are liable for TDS as per the TDS provision for payment to transporters were also not made by the assessee. Therefore, he also applied the provision of section 40a

M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

3 of the Act and the AO has also noted that the amount which are liable for TDS as per the TDS provision for payment to transporters were also not made by the assessee. Therefore, he also applied the provision of section 40a

M/S. ACE DEVELOPERS,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

In the result, the all the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 40A(3) of the Act for the assessment year under question, based on the impounded diaries which disclosed that, (a) payments were made through bearer cheques to sub-contractors and (b) payment made in cash to counter parties other than the subcontractors, the ld. A.R. submitted as under. a) Payment made to through bearer cheques: • Payments

M/S. ACE DEVELOPERS,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

In the result, the all the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 40A(3) of the Act for the assessment year under question, based on the impounded diaries which disclosed that, (a) payments were made through bearer cheques to sub-contractors and (b) payment made in cash to counter parties other than the subcontractors, the ld. A.R. submitted as under. a) Payment made to through bearer cheques: • Payments

M/S. ACE DEVELOPERS,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

In the result, the all the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 40A(3) of the Act for the assessment year under question, based on the impounded diaries which disclosed that, (a) payments were made through bearer cheques to sub-contractors and (b) payment made in cash to counter parties other than the subcontractors, the ld. A.R. submitted as under. a) Payment made to through bearer cheques: • Payments

AYUB ABDUL KHANDAR TAMATGAR,DHARWAD vs. JCIT, HUBLI

In the result appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2010-11

40A(3). It is important note that in hiring trucks on needs basis, the truck owner or driver usually insist payment through cash as they don’t have bank account in local banks, and they also need cash liquidity for running and maintenance of truck enroute of carriage of goods to the destination. Thus, considering the facts that most

THE RADDI SAHAKARA BANK NIYAMITHA,DHARWAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1), HUBBALLI

In the result, the impugned order could not be faulted with

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Royassessment Year : 2014-15

3. The ld.AR further submitted before us that the issue involved in this particular case as to whether the assessee has deducted tax at source on payment made to members as already been duly considered by the co-ordinate bench of this Tribunal in assessee’s own case for the assessment year 2010-11 and 2011- 12 in SP. No.51

SRI. MALLANGOUDS SANKAGOUDASHANI,HUBLI vs. DCIT, HUBLI

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

Bench: Shri Vijay Pal Rao & Shri S. Jayaramanassessment Year: 2011-12 Shri Mallanagouda S. Sankagoudashani, No.222, 2Nd Floor, The Deputy Commissioner Of Bhavani Arcade, Income Tax, Vs. Near Basav Vana, N.C.M., Circle 1(1), Hubli – 580 029. Hubli. Pan: Aeups 7783Q Appellant Respondent Assessment Year: 2011-12 Shri Mallanagouda S. Sankagoudashani, The Assistant Commissioner Of No.222, 2Nd Floor, Income Tax, Bhavani Arcade, Vs. Circle 1(1), Near Basav Vana, N.C.M., Hubli. Hubli – 580 029. Pan: Aeups 7783Q Appellant Respondent

40A(3). Thus the CIT(A) has given part relief only to the extent of double disallowance. He has referred to the details of the expenditure and submitted that the assessee has deducted tax at source on Rs. 34,790/- and the payment was made before the due date of filing the return of income. He has pointed out that

ACIT, HUBLI vs. SHRI. MALLANAGOUDA S. SANKAGOUDASHANI, HUBLI

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

Bench: Shri Vijay Pal Rao & Shri S. Jayaramanassessment Year: 2011-12 Shri Mallanagouda S. Sankagoudashani, No.222, 2Nd Floor, The Deputy Commissioner Of Bhavani Arcade, Income Tax, Vs. Near Basav Vana, N.C.M., Circle 1(1), Hubli – 580 029. Hubli. Pan: Aeups 7783Q Appellant Respondent Assessment Year: 2011-12 Shri Mallanagouda S. Sankagoudashani, The Assistant Commissioner Of No.222, 2Nd Floor, Income Tax, Bhavani Arcade, Vs. Circle 1(1), Near Basav Vana, N.C.M., Hubli. Hubli – 580 029. Pan: Aeups 7783Q Appellant Respondent

40A(3). Thus the CIT(A) has given part relief only to the extent of double disallowance. He has referred to the details of the expenditure and submitted that the assessee has deducted tax at source on Rs. 34,790/- and the payment was made before the due date of filing the return of income. He has pointed out that

MYSORE RACE CLUB LIMITED,MYSORE vs. ACIT, CIRCLE-2(1), MYSORE

In the result, appeals filed by the assessee are partly allowed for statistical purposes

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

40A(3) of the Act. Therefore, the AO has correctly disallowed for not deducting TDS. Further, ITA Nos.694, 695/Bang/2025 Page 6 of 8 with respect to other payments, assessee has failed to deduct TDS on such payments whereas the assessee is liable to deduct TDS as per Chapter XVII. Therefore, AO has rightly invoked section

MYSORE RACE CLUB LIMITED ,MYSORE vs. ACIT, CIRCLE-2, , MYSORE

In the result, appeals filed by the assessee are partly allowed for statistical purposes

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

40A(3) of the Act. Therefore, the AO has correctly disallowed for not deducting TDS. Further, ITA Nos.694, 695/Bang/2025 Page 6 of 8 with respect to other payments, assessee has failed to deduct TDS on such payments whereas the assessee is liable to deduct TDS as per Chapter XVII. Therefore, AO has rightly invoked section

SRI. SHAMBULAL G CHHABRA vs. ADDL.C.I.T.,

In the result, the assessee’s appeal for Assessment Year 2009-10 is allowed

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadaleassessment Year : 2009-10 Shri. Shambulal G. Chhabria, Vs. Additional Commissioner Of No.G-5, Ramanashree Chambers, Income Tax, Lady Curzon Road, Range - 8, Malleswaram, Bangalore-560 001. Bangalore. Pan : Abhps 4411 M Appellant Respondent Assessee By : Shri. V. Chandrasekhar, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit Date Of Hearing : 26.03.2019 Date Of Pronouncement : 24.05.2019

TDS thereon, the details of assessee’s Fixed Deposit with Canara Bank. The rate of interest paid by the assessee to the unsecured loan creditors is in the range of 9%, 12% and 15%. In our considered view, for the authorities below to invoke the provisions of section 40A(2)(b) of the Act, it was necessary

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-7, BANGALORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

3) of the Act. 15. The Supreme Court, in the case of Steel City Beverages Ltd., considered the issue of whether the bottles and crates can be construed the definition of "Plant" and held bottles those could not be considered as stock in trade. However, the issue that arose before the Supreme Court under the Bihar Sales Tax Supplementary (Deferment

M/S. ORIGAMI CELLULO PRIVATE LIMITED,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 5, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2015-16

TDS Certificates totaling Rs 972 Lacs were fully accounted in the assessee’s books of the relevant year but merely restored the issue for fresh examination by the AO. The order of the Ld. Pr. CIT with reference to issue in clause (a) is therefore set aside. Ground Nos. 3 & 4 are accordingly allowed. 22. In Ground

M/S RAMESH EXPORTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

In the result, appeal of the Revenue is partly allowed

Bench: Shri A. K. Garodia & Smt. Beena Pillai

TDS though nothing cogent has been brought on records that any services has been rendered by the alleged payees? 3. Whether CIT (A) was right on facts and circumstances of the case in allowing relief to the assessee on the issue of addition of Rs 1,51,67,569/- on Coffee purchases made in cash simply stating that the purchases

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE vs. M/S RAMESH EXPORTS PVT LTD , BANGALORE

In the result, appeal of the Revenue is partly allowed

Bench: Shri A. K. Garodia & Smt. Beena Pillai

TDS though nothing cogent has been brought on records that any services has been rendered by the alleged payees? 3. Whether CIT (A) was right on facts and circumstances of the case in allowing relief to the assessee on the issue of addition of Rs 1,51,67,569/- on Coffee purchases made in cash simply stating that the purchases