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139 results for “TDS”+ Section 43Bclear

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Key Topics

Section 43B76 Addition to Income74 Disallowance65 Section 143(3)54 Section 4048 Deduction48 Section 10A30 Section 143(1)30 Section 2(15)25 TDS

ASHRAF NAFISA ALTHAF,MOODUBIDRI MANGALORE vs. INCOME TAX OFFICER, WARD-1 & TPS, UDUPI

In the result, the appeal of the assessee is dismissed

ITA 614/BANG/2023[2013-14]Status: DisposedITAT Bangalore09 Nov 2023AY 2013-14

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

For Appellant: Shri Sanketh S. Nayak, A.RFor Respondent: Shri Nischal B., D.R

Section 139(1)Section 250Section 40Section 43B

43B of the Income-tax and adding the same to the returned income. 2. Disallowance under section 40(a)(ia) being non deduction of TDS

MR.NANJUNDA RENUKA ARADHYA ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

Showing 1–20 of 139 · Page 1 of 7

24

Section 36(1)(va)22

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

ITA 397/BANG/2018[2010-11]Status: DisposedITAT Bangalore31 May 2022AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Nitish Ranjan, CAFor Respondent: Smt.Priyadarshini Basaganni, Addl.CIT-DR

Section 143(2)Section 194CSection 194C(2)Section 206ASection 40Section 43B

43B of the I.T.Act, which was not debited to the profit and loss account while computing the income of the assessee. 2 ITA No.397/Bang/2018. Sri.Nanjunda Renuka Aradhya. We shall adjudicate the above issues as under: Disallowance of Rs.1,75,91,805 for non-deduction of TDS 3. The assessee is an individual engaged in the business of travel agency

M/S WYZMINDZ SOLUTIONS PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-7(1)(4), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 3417/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Jan 2020AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Sri.Mukesh Kumar, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR

Section 115JSection 143Section 143(2)Section 145ASection 2Section 43B

section 43B has no application. However, he was of the view that the fact remains that service tax collected by the assessee but not paid to the Government account up-to the end of the financial year or even up-to the date of filing of the return of income and, thus, by not including this amount in its service

SHRI. BORAIAH SHIVANANJAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(2)(1), BANGALORE

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

ITA 680/BANG/2020[2014-15]Status: DisposedITAT Bangalore11 Apr 2022AY 2014-15

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Boraiah Shivananjaiah, Asst.Commissioner Of K. Janatha Colony, Income Tax, Bidadi Hobli, Vs. Circle - 3(2)(1) Ramnagara Dist., Bengaluru Bengaluru Pan – Anaps2762E Appellant Respondent

For Respondent: Assessee by Sri Sreehari Kutsa, Advocate

Section 143(3)Section 234ASection 250Section 36(1)(va)Section 43ASection 43B

Section 43B is applicable even though it is not claimed as deduction in the profit and loss account for the reason that TDS

HEWLETT PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 413/BANG/2022[2017-18]Status: DisposedITAT Bangalore03 Oct 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.413/Bang/2022 Assessment Year: 2017-18

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 192Section 195Section 37Section 40Section 92C

TDS under section 195 of the Act on the reimbursement to the Ultimate Holding Company thereby resulting in double taxation of same amount. 1.15. The NFAC has erred in law and on facts by contradicting its own statement by stating that in one hand there is an element of income included in the reimbursement made to the Ultimate Holding Company

HUBLI ELECTRICITY SUPPLY ,HUBBALLI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), HUBALLI

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

ITA 341/BANG/2023[2010-11]Status: DisposedITAT Bangalore01 Dec 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Smt. Prathibha R., A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 194CSection 194JSection 201Section 250Section 40

Section 43B provisions disallow the sum not paid in the financial year or before the due date of filing tax returns, thus, the disallowance made has to be deleted.” 8. Facts of the issue are that the assessee did not pay full amount outstanding as on 31.3.2010 before the specified date as provided u/s 43B of the Act in respect

M/S IDS NEXT BUSINESS SOLUTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER PF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 2119/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jan 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12

For Appellant: Shri Rampriyadas, CAFor Respondent: Shri Sankarganesh K, JCIT (DR)

Section 145ASection 43B

section 43B has no application. However, he was of the view that the fact Page 6 of 21 remains that service tax collected by the assessee but not paid to the Government account up-to the end of the financial year or even up-to the date of filing of the return of income and, thus, by not including this

HP INDIA SALES PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 524/BANG/2017[2012-13]Status: DisposedITAT Bangalore18 Aug 2022AY 2012-13

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.524/Bang/2017 : Asst.Year 2012-2013 M/S.Hp India Sales Private The Joint Commissioner Of Limited (Formerly Known As Income-Tax, Ltu V. Bangalore. Hewlett-Packard India Sales Private Limited), 24 Salarpuria Area, Hosur Main Road, Adugodi Bangalore – 560 030. Pan : Aaacc9862F. (Appellant) (Respondent) Appellant By : Sri.Ajay Vohra, Senior Counsel / Sri. Neeraj Jain, Sri.Lalit Attal & Sri.Karon Dhanuka, Advoicates Respondent By : Sri.Harishchandra Naik, Cit-Dr Date Of Pronouncement : 18.08.2022 Date Of Hearing : 27.07.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 03.01.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2012-2013. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In Import Of Computer Peripherals From Its Associated Enterprises (Aes) For Sale In India & Also Rendered Certain Support Services. The Return Of Income For Assessment Year 2012-2013 Was Filed On 29.02.2012, Admitting Total Income Of Rs.544,61,99,276. The Return Was Revised On 25.03.2014

For Appellant: Sri.Ajay Vohra, Senior Counsel / Sri. Neeraj JainFor Respondent: Sri.Harishchandra Naik, CIT-DR

Section 143(2)Section 143(3)Section 144CSection 92BSection 92C

section 43B. The AO is directed to verify the nature of levy of interest on customs duty and decide the allowability of deduction as per our above direction. It is ordered accordingly. Grounds 5.1 to 5.4 (Corporate Tax) 22. The above grounds deals with the issue of consequential relief on negative movement of deferred revenue for the year

TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 352/BANG/2023[2012-13]Status: DisposedITAT Bangalore18 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2012-13

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 139(1)Section 250Section 43B

section 43B has no application. However, he was of the view that the fact remains that service tax collected by the assessee but not paid to the Government account up-to the end of the financial year or even up-to the date of filing of the return of income and, thus, by not including this amount in its service

M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 46/BANG/2017[2011-12]Status: DisposedITAT Bangalore29 Jun 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR

Section 250Section 37Section 40Section 43B

section 43B of the Act. 6. The CIT (A) has erred in upholding the addition made by the AO on account of interest paid towards late payment of TDS

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TOTAL ENVIRONMENT BUILDING SYSTEMS PVT LTD , BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 40/BANG/2017[2010-11]Status: DisposedITAT Bangalore29 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR

Section 250Section 37Section 40Section 43B

section 43B of the Act. 6. The CIT (A) has erred in upholding the addition made by the AO on account of interest paid towards late payment of TDS

TOTAL ENVIRONMENT BUILDING SYSTEMS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, revenue’s appeal stands dismissed and the assessee’s appeals for A

ITA 45/BANG/2017[2010-11]Status: DisposedITAT Bangalore29 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Vilas V Shinde, CIT DR

Section 250Section 37Section 40Section 43B

section 43B of the Act. 6. The CIT (A) has erred in upholding the addition made by the AO on account of interest paid towards late payment of TDS

TOYOTA BOSHOKU AUTOMOTIVE INDIA PRIVATE LIMITED,BIDADI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT OR THE DCIT, CIRCLE - 7(1)(1), KORAMANGALA

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

ITA 1539/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore09 May 2025

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 234ASection 270A

TDS, or self-assessment tax discrepancies. 25.1 The taxpayer is notified of any adjustments via an intimation under section 143(1) of the Act, and they are given an opportunity to respond before any demand is raised. 25.2 However, an intimation under Section 143(1) is not an assessment. It is merely a preliminary check of the return filed

KARNATAKA STATE ELECTRONICS DEVELOPMENT CORPORATION LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

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

ITA 599/BANG/2021[2018-19]Status: DisposedITAT Bangalore11 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2018-19 M/S. Karnataka State Electronics Vs. The Deputy Commissioner Of Development Corporation Ltd., Income Tax, 2Nd Floor, Ttmc “A” Block, Cpc, Bengaluru. Bmtc, Shanthinagar, K. H. Road, Bengaluru–560 027. Pan : Aabck 6661 P Appellant Respondent Assessee By : Shri. Raghavendra R Chakravarthy, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 09.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R

For Appellant: Shri. Raghavendra R Chakravarthy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 10Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

TDS as per form 16A. 7. With these and such other grounds that might be urged at the time of hearing the appellant prays for the relief sought for. Page 3 of 9 2. Ground Nos.1 and 7 raised by the assessee are general grounds which do not require any specific adjudication. As far as ground Nos.2

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

ITA 491/BANG/2023[2018-19]Status: DisposedITAT Bangalore10 Nov 2023AY 2018-19

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

For Appellant: Shri Anil Kumar, H., CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 143(1)(a)Section 154Section 244ASection 36(1)(va)

43B inserted by Finance Act, 2021 prospectively w.e.f. 01.04.2021, much before issuing the impugned intimation. 14. The Learned Commissioner (Appeals) is not justified in not following decisions of various Benches of ITAT, wherein in identical facts and circumstances, the similar addition made in intimation under section 143(1) was deleted even post decision in Checkmate Services [supra

SOLUTIONS INFINI TECHNOLOGIES (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(1)(1), BANGALORE

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 1381/BANG/2025[2023-24]Status: DisposedITAT Bangalore06 Mar 2026AY 2023-24

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2023-24

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri Subramanian, JCIT (DR)

Section 143(1)Section 250Section 40A(7)Section 43B

43B of the Act. We are conscious of the fact that a tax audit report could be amended strictly only as per the method recommended in Statement on Auditing Standards - SA-560 on 'Subsequent Events', there is no bar on the Tribunal to decide on an issue based on the revised tax audit report especially in cases where there

ACIT, CIRCLE-1(1)(1), BENGALURU vs. ACUITY KNOWLEDGE CENTRE(INDIA) PVT LTD, BENGALURU

In the result, the appeal of the Revenue is hereby dismissed

ITA 2334/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Dec 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year: 2014-15

For Appellant: Ms. Mansa Ananthan, Advocate &For Respondent: Dr. Divya K.J, CIT-DR

Section 250Section 37Section 43B

TDS was done on these payments. The appellant has submitted the pay slips and Form 16 in respect of the employees who received the above said ‘severance pay’. However, the appellant’s contention that the amount paid after the financial year should be allowed in terms of section 43B

ACUITY KNOWLEDGE CENTRE (INDIA) PRIVATE LIMITED,BENGALURU vs. THE DEPUTY COMMISSION OF INCOME TAX, CIRCLE1(1)(1), BENGALURU , BENGALURU

In the result, the appeal of the Revenue is hereby dismissed

ITA 2153/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Dec 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year: 2014-15

For Appellant: Ms. Mansa Ananthan, Advocate &For Respondent: Dr. Divya K.J, CIT-DR

Section 250Section 37Section 43B

TDS was done on these payments. The appellant has submitted the pay slips and Form 16 in respect of the employees who received the above said ‘severance pay’. However, the appellant’s contention that the amount paid after the financial year should be allowed in terms of section 43B

SRI.AZMATH ULLA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 144/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Jun 2017AY 2013-14

Bench: Shri Vijay Pal Raoassessment Year : 2013-14

For Appellant: Shri C.R. Nulvi, CAFor Respondent: Shri M.K. Biju, JCIT

Section 194A(1)Section 40

TDS on or before the due date of filing of the return under Section 139(1), the sum shall be allowed as an expense in computing the income of the previous year. The two provisions are akin and the provisos to Sections 40(a)(ia) and 43B

DATACORP TRAFFIC PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 501/BANG/2022[2018-19]Status: DisposedITAT Bangalore20 Jul 2022AY 2018-19

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Ms.Veena V.H., CAFor Respondent: Sri.Narayana K.R., , Addl.CIT-DR

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 40Section 43B

43B as well as 36(1)(va) of the I.T.Act are not applicable for the assessment year under consideration. By following the binding decision of the Hon’ble jurisdictional High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT (supra), the employees’ contribution paid by the assessee before the due date of filing of return of income