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

48,04,866/- TDS deducted on receipt of Invoice and paid in the FY:2013-14 :Rs.3,25,21,444/- Balance on which no TDS effectuated :Rs.1,22,83,222/- For AY:2013-14: Total Provision :Rs.1,65,77,388/- TDS deducted and paid in the same year : Rs.1,01,59,588/- Balance on which no TDS effectuated : The amount

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

48,04,866/- TDS deducted on receipt of Invoice and paid in the FY:2013-14 :Rs.3,25,21,444/- Balance on which no TDS effectuated :Rs.1,22,83,222/- For AY:2013-14: Total Provision :Rs.1,65,77,388/- TDS deducted and paid in the same year : Rs.1,01,59,588/- Balance on which no TDS effectuated: The amount

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 201(1) of the Act cannot be different and both arise out of the same default. 9. We have perused the submissions advance by both sides in light of records placed before us. 9.1. Before us the assessee concerned is the deductor of TDS. For AY 2012-13: Total Provision created : Rs.4,48

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 201(1) of the Act cannot be different and both arise out of the same default. 9. We have perused the submissions advance by both sides in light of records placed before us. 9.1. Before us the assessee concerned is the deductor of TDS. For AY 2012-13: Total Provision created : Rs.4,48

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

48, but the rates of tax, insofar as we are concerned in the present appeal, are governed by sections 111A and 115AD. 9.6 Further, the adjustment made by the CPC under section 143(1) has the effect of re-working the computation in a manner contrary to the specific claim made by the assessee in accordance with law. The power

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

TDS under section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemption under section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the cooperative society and those

KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD ,DHARWAD vs. INCOME TAX OFFICER TDS WARD-1 , HUBLI

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

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

48,16,687 without deduction of TDS under Section 194LA and hence the Assessing Officer determined the TDS liability including

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 40(a)(ia) in view of the 1st proviso to section 40(a)(ia) read with 1st proviso to section 40(a)(i). 19. On the facts and in the circumstances of the case and law applicable, software expenses of Rs. 30,23,602 and Rs. 14,65,417 respectively [totaling

TYCO FIRE AND SECURITY INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.270/Bang/2021 Assessment Year : 2016-17 Acit, M/S. Tyco Fire & Security India Private Limited, Vs. D-601, Rmz Centennial, Circle - 7(1)(1), Kundalahalli Main Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 0087 C Appellant Respondent Assessee By : Shri. Rajan Vora, Ca Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 27/11.09.2022 Date Of Pronouncement : 28.11.2022 O R D E R Per N V Vasudevan

48, be deemed to be the full value of consideration received or accruing as a result of such transfer: Provided that the provisions of this section shall not apply to any consideration received or accruing as a result of transfer by such class of persons and subject to such conditions as may be prescribed. Explanation.—For the purposes of this

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

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 197, in respect to deductibility of tax on similar receipts - The CIT(A) highlighted that section 195(2) and section 197 of the Act are in the nature of safeguard sections to make sure that taxes are rightfully deducted on payments. - The CIT(A) has thereafter contended that the Assessee has not availed any of the safeguards and basis

A. KISORE RAO AND OTHERS vs. ITO,

In the result, the assessee's appeal for Assessment Year 2010-11 is allowed as indicated above

TDS is liable for disallowance under Section 40(a)(ia) of the Act and accordingly disallowed an amount of Rs.3,42,84,912. In coming to this finding the Assessing Officer was of the view that the decision of the ITAT, Kolkata Bench in the case of DCIT V S.K. Tekriwal (2011) 48

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), BANGALORE vs. M/S. ENZEN GLOBAL SOLUTIONS PRIVATE LIMITED, BANGALORE

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

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year

48 of the Income Tax Act, 1961. In these circumstances, the Tribunal was correct in its decision to that effect. 11. We accordingly, answer question (D) in the affirmative and in favour of the assessee. The appeal shall accordingly stand disposed of in the aforesaid terms. There shall be no order as to costs.” (Underlining by us for Emphasis

M/S. ENZEN GLOBAL SOLUTIONS PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER, WARD- 2(1)(4), BANGLAOORE

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

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year

48 of the Income Tax Act, 1961. In these circumstances, the Tribunal was correct in its decision to that effect. 11. We accordingly, answer question (D) in the affirmative and in favour of the assessee. The appeal shall accordingly stand disposed of in the aforesaid terms. There shall be no order as to costs.” (Underlining by us for Emphasis

SOUTH INDIA FREIGHT CARRIERS ,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(4), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadaleassessment Years : 2015-16

TDS. Page 11 of 20 11. We have noticed earlier that the expression “goods carriage” used in sec.194C(6) shall have meaning as defined in sub-section (7) of section 44AE of the Act. The Explanation under sec.44AE(7) reads as under:- “Explanation - For the purposes of this section,-- (a) the expression “goods carriage” shall have the meaning assigned