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

TDS provisions contained in Chapter XVII. 3.55 The term ‘income’ is defined in inclusive manner in section 2(24). It does not outline the attributes or characteristics of the term income. It only lists out categories of receipts that are to be regarded as income. The usage of the term “includes” in the definition of “income”, signifies that the term

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PVT LTD ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD , BANGALORE

In the result, both the appeals filed by assessee stands allowed for statistical purposes

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

section 40(a)(i)/(ia) of the Act. 6. In support he placed reliance on following decisions:  Decision of Hon’ble Tribunal in case of Pfizer Ltd vs.ITO(TDS)(OSD) reported in (2012) 28 taxmann.com 17;  Decision of Hon’ble Tribunal in case of IDBI v. ITO reported in (2007) 107 ITD 45

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIAVTE LIMITED ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD LTU , BANGALORE

In the result, both the appeals filed by assessee stands allowed for statistical purposes

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

section 40(a)(i)/(ia) of the Act. 6. In support he placed reliance on following decisions:  Decision of Hon’ble Tribunal in case of Pfizer Ltd vs.ITO(TDS)(OSD) reported in (2012) 28 taxmann.com 17;  Decision of Hon’ble Tribunal in case of IDBI v. ITO reported in (2007) 107 ITD 45

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result the appeals filed by assessee and revenue for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

TDS provisions on disallowance of the expenditure in question under section 40(a)(i)/(ia) of the Act. This rational is based on the scheme of Section 40(a)(i)/(ia), which is aimed at ensuring that an expenditure should not be allowed as deduction in the hands of an assessee(deductor) in a situation in which income embedded

INCOME TAX OFFICER, BANGALORE vs. M/S.DELL INDIA PVT.LTD.,, BANGALORE

In the result the appeals filed by assessee and revenue for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

TDS provisions on disallowance of the expenditure in question under section 40(a)(i)/(ia) of the Act. This rational is based on the scheme of Section 40(a)(i)/(ia), which is aimed at ensuring that an expenditure should not be allowed as deduction in the hands of an assessee(deductor) in a situation in which income embedded

DELL INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), LTU, BANGALORE

In the result the appeals filed by assessee and revenue for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

TDS provisions on disallowance of the expenditure in question under section 40(a)(i)/(ia) of the Act. This rational is based on the scheme of Section 40(a)(i)/(ia), which is aimed at ensuring that an expenditure should not be allowed as deduction in the hands of an assessee(deductor) in a situation in which income embedded

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

45 to 55A. Section 48 with the heading "Mode of computation" provides that the income chargeable under the head "Capital gains" shall be computed by deducting from the full value of the consideration received or accruing as a result of the transfer of the capital asset, the expenditure incurred wholly and exclusively in connection with such transfer and the cost

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS provisions on disallowance of the expenditure in question under section 40(a)(i)/(ia) of the Act. This rational is based on the scheme of Section 40(a)(i)/(ia), which is aimed at ensuring that an expenditure should not be allowed as deduction in the hands of an assessee(deductor) in a situation in which income embedded

M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

45,000 under section 40(a)(ia) for not making TDS under section 194J. On facts and circumstances of the case

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LIMITED , BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

45,000 under section 40(a)(ia) for not making TDS under section 194J. On facts and circumstances of the case

M/S INFOSYS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

TDS under section 195 has not been made in respect of the said payments. 45. On facts and circumstances of the case

M/S BELLARY IRON-ORES PRIVATE LIMITED ,BELLARY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year: 2014-15

TDS is made, has accrued to the assessee in the subject assessment year and the same cannot be deferred. PROCEEDINGS BEFORE THE LD. CIT(A). 3.4. The learned CIT(A) has referred to section .2(24), section 2(45

M/S BELLARY IRON-ORES PVT LTD ,BELLARY vs. THE INCOME TAX OFFICER WARD-2 , HOSPET

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year: 2014-15

TDS is made, has accrued to the assessee in the subject assessment year and the same cannot be deferred. PROCEEDINGS BEFORE THE LD. CIT(A). 3.4. The learned CIT(A) has referred to section .2(24), section 2(45

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appealsof the assessee are partly allowed

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

TDS under section 194H of the Act,there is no shortfall for revenue for the reasons that Airlines operator should have discharged income tax on the service fees/cash discount/prompt payment rebate retained by them. The CIT(A) re- examined the claim of the assessee but was not convinced with the contentions of the assessee and confirmed the disallowance having relied

M/S DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appealsof the assessee are partly allowed

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

TDS under section 194H of the Act,there is no shortfall for revenue for the reasons that Airlines operator should have discharged income tax on the service fees/cash discount/prompt payment rebate retained by them. The CIT(A) re- examined the claim of the assessee but was not convinced with the contentions of the assessee and confirmed the disallowance having relied

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appealsof the assessee are partly allowed

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

TDS under section 194H of the Act,there is no shortfall for revenue for the reasons that Airlines operator should have discharged income tax on the service fees/cash discount/prompt payment rebate retained by them. The CIT(A) re- examined the claim of the assessee but was not convinced with the contentions of the assessee and confirmed the disallowance having relied

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appealsof the assessee are partly allowed

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

TDS under section 194H of the Act,there is no shortfall for revenue for the reasons that Airlines operator should have discharged income tax on the service fees/cash discount/prompt payment rebate retained by them. The CIT(A) re- examined the claim of the assessee but was not convinced with the contentions of the assessee and confirmed the disallowance having relied

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

45) of the Act. Under section 11 of the Act, the capital expenses may be considered as application of income. However, the ld. CIT(A) observed that the payments were made to individuals without . ITA No.1075 & 1076/Bang/2024 Page 3 of 20 sufficient proof that these were incurred for charitable purposes. Accordingly, the ld. CIT(A) upheld the AO's disallowance