MR.RAHIL MAHESH KUMAR NIZAMUDDIN ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

TDS made by OMR Investments to be the sale consideration at Rs.1,61,92,000/- paid to assessee for another business of land agreed to sold under agreement to sell dated 2.4.2014. Thus, he submitted that the AO has considered the land transferred in the assessment year 2014-15 at Rs.18,54,25,000/- as per amount reflected in form

DASA SHETTY KANTHA,BANGALORE vs. ACIT CIRCLE 6(3)(1), BANGALORE, BANGALORE

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

53A\nof the Transfer of property Act, the provisions of section 2(47)(v) are not\nattracted.\n\nITA No.1926/Bang/2024\n& 299/Bang/2025\nPage 11 of 20\n\n16.12 In light of the above discussion, and respectfully following the\ndecision of the coordinate bench in Sri Sai Lakshmi Industries Pvt. Ltd.\n(supra), we hold that no transfer had taken place

DASA SHETTY KANTHA,BANGALORE vs. ACIT CIRCLE 3(2)(1), BANGALORE, BANGALORE

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

53A\nof the Transfer of property Act, the provisions of section 2(47)(v) are not\nattracted.\n\nITA No.1926/Bang/2024\n& 299/Bang/2025\n\nPage 11 of 20\n\n16.12 In light of the above discussion, and respectfully following the\ndecision of the coordinate bench in Sri Sai Lakshmi Industries Pvt. Ltd.\n(supra), we hold that no transfer had taken

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU vs. HIREHAL JAIRAJ BALRAM, BENGALURU

In the result, appeal filed by the assessee is allowed for statistical\npurposes

TDS for the above mentioned properties was deducted at\nRs.1,50,000/- that was claimed as tax credit. AO applied Section 50C of the\nAct since there was difference between guidance value of the registered\nproperty and value offered for computation of capital gain. Accordingly AO\nmade addition of Rs.92 lakhs and completed assessment under Section 144 of\nthe

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

TDS certificate on time "as such should be gracious to acknowledge its mistake and not agitate for what is not due to him" when the facts are quite to the contrary. 4. The appellant prays it may be allowed to raise additional grounds of appeal at the time of hearing of this appeal.” (k) ITA No. 249/Bang/2018

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , UDUPI , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

TDS certificate on time "as such should be gracious to acknowledge its mistake and not agitate for what is not due to him" when the facts are quite to the contrary. 4. The appellant prays it may be allowed to raise additional grounds of appeal at the time of hearing of this appeal.” (k) ITA No. 249/Bang/2018

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

TDS certificate on time "as such should be gracious to acknowledge its mistake and not agitate for what is not due to him" when the facts are quite to the contrary. 4. The appellant prays it may be allowed to raise additional grounds of appeal at the time of hearing of this appeal.” (k) ITA No. 249/Bang/2018

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

TDS certificate on time "as such should be gracious to acknowledge its mistake and not agitate for what is not due to him" when the facts are quite to the contrary. 4. The appellant prays it may be allowed to raise additional grounds of appeal at the time of hearing of this appeal.” (k) ITA No. 249/Bang/2018

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

TDS certificate on time "as such should be gracious to acknowledge its mistake and not agitate for what is not due to him" when the facts are quite to the contrary. 4. The appellant prays it may be allowed to raise additional grounds of appeal at the time of hearing of this appeal.” (k) ITA No. 249/Bang/2018

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

TDS certificate on time "as such should be gracious to acknowledge its mistake and not agitate for what is not due to him" when the facts are quite to the contrary. 4. The appellant prays it may be allowed to raise additional grounds of appeal at the time of hearing of this appeal.” (k) ITA No. 249/Bang/2018

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

TDS certificate on time "as such should be gracious to acknowledge its mistake and not agitate for what is not due to him" when the facts are quite to the contrary. 4. The appellant prays it may be allowed to raise additional grounds of appeal at the time of hearing of this appeal.” (k) ITA No. 249/Bang/2018

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

TDS certificate on time "as such should be gracious to acknowledge its mistake and not agitate for what is not due to him" when the facts are quite to the contrary. 4. The appellant prays it may be allowed to raise additional grounds of appeal at the time of hearing of this appeal.” (k) ITA No. 249/Bang/2018

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

TDS certificate on time "as such should be gracious to acknowledge its mistake and not agitate for what is not due to him" when the facts are quite to the contrary. 4. The appellant prays it may be allowed to raise additional grounds of appeal at the time of hearing of this appeal.” (k) ITA No. 249/Bang/2018

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

TDS certificate on time "as such should be gracious to acknowledge its mistake and not agitate for what is not due to him" when the facts are quite to the contrary. 4. The appellant prays it may be allowed to raise additional grounds of appeal at the time of hearing of this appeal.” (k) ITA No. 249/Bang/2018

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

TDS certificate on time "as such should be gracious to acknowledge its mistake and not agitate for what is not due to him" when the facts are quite to the contrary. 4. The appellant prays it may be allowed to raise additional grounds of appeal at the time of hearing of this appeal.” (k) ITA No. 249/Bang/2018

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

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

Bench: Shri Vijay Pal Raoassessment Year : 2013-14

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 are to the same effect and for the same purpose. 24. In Podar

BELLANDUR CHIKKAGURAPPA JAYARAMREDDY,BENGALURU vs. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE 4(3)(1), BENGALURU

The appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year : 2014-15

Section 53A of the Transfer of Property Act, 1882 to reiterate his contention that the deemed transfer of Schedule A property has taken place on the date of MoU i.e. 08.04.2013. viii. The assessee contends that properties having been exchanged, the consideration for the same has be based Page 19 of 29 upon the fair market value, which

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

TDS) Vs M/s . Kautilya House Bldg Co -operative Society Ltd ., in ITA No . 1324-1337/Bang/2015 dated 07-04- 2016 are not applicable to the facts of the present case, as in both the above cases, the developer procures the land, developed it into sites and then registered them to the members of the society; whereas in the present case