VODAFONE SOUTH LIMITED,BANGALORE vs. DYDIT, BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

DEPUTY COMMISSIONER OF INCOME TAX,BANGALORE vs. M/S.VODAFONE SOUTH LTD.,, NEW DELHI

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

M.S VODAFONE MOBILES SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

M/S VODAFONE SOUTH LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(2) INTERNATIONAL TAXATION , BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

DCIT, BANGALORE vs. M/S VODAFONE SOUTH LTD.,, NEW DELHI

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-2(1)(IT), BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

DEPUTY COMMISSIONER OF INCOME-TAX,BANGALORE vs. M/S. VODAFONE SOUTH LTD.,, NEW DELHI

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

VODAFONE SOUTH LIMITED,BANGALORE vs. DYDIT, BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(2) INTERNATIONAL TAXATION , BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

40a (i) of I T Act on account of non-deduction of TDS on IUC and bandwidth charges paid to non-resident telecom operators. He also submitted that DRP in A. Y. 2012 – 13 directed to verify this aspect as to whether revenue has filed appeal against the tribunal order in case of Bharti Airtel Ltd. (Supra

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

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

9 of 13 40A(3) was not practicable or would have caused genuine difficulty to the payee. It is also open to the assessee to identify the person who has received the cash payment. Rule 6DD provides that an assessee can be exempted from the requirement of payment by a crossed cheque or crossed bank draft in the circumstances specified

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

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2012-13

9. Aggrieved from the order of the CIT(A), the assessee filed appeal before Income Tax Appellate Tribunal. 10. At the outset of hearing the ld.AR submitted that the issue raised in ground No.9, 10, 12, 13 and 14 in relation to disallowance of software expenses u/s 40a/40a(ia) have been settled down under VSVS and Form No.5 has also

M/S J K FABRICS BANGALORE PVT. LTD.,,BANGALORE vs. ASST.C.I.T., BANGALORE

Appeal is allowed

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2008-09

TDS – Whether since earlier circular created a vested right in taxpayer and subsequent circular sought to withdraw said right, subsequent circular will not have retrospective effect and disallowance was to be deleted – Held, yes [Para 6] [in favour of assessee].” 17. The ld. counsel for the assessee also relied on the ITAT Delhi Bench decision in the case of Welspring

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

9. The Appellant craves leave to add, amend or alter any of the forgoing grounds. 10. For these and any other grounds that may be urged before the Hon'ble ITAT, it is prayed that the Hon'ble ITAT may allow the appeal with cost.” 3. The first grounds for our consideration are ground Nos.2