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2,808 results for “TDS”+ Section 6clear

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Key Topics

Addition to Income55 Section 143(3)51 TDS44 Deduction42 Transfer Pricing36 Section 10A35 Disallowance34 Section 20131 Section 201(1)31 Section 263

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

ITA 2586/BANG/2018[2015-16]Status: DisposedITAT Bangalore27 Nov 2019AY 2015-16

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

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, Addl. CIT

Section 194CSection 194C(6)Section 40Section 44A

TDS under the existing provisions of sub- section (6) of section 194C of the Income-tax Act by furnishing their

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1), DAVANGERE vs. M/S MUURUGARAJENDRA OIL INDUSTRY PVT LTD , CHITRADURGA

Showing 1–20 of 2,808 · Page 1 of 141

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27

In the result, appeal filed by the Revenue is dismissed

ITA 2094/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Apr 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13

For Appellant: Shri Pradeep Kumar, CITFor Respondent: Shri V. Srinivasan, Advocate

Section 194(6)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40

TDS u/s 194C. Needless to say that subject to compliance with the provisions of Section 194C(6), immunity from TDS

SRI. K R SANTHOSH KUMAR,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE- 3(2)(1), BANGALORE

In the result appeal filed by assessee stands allowed

ITA 20/BANG/2020[2013-14]Status: DisposedITAT Bangalore04 Dec 2020AY 2013-14

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

For Appellant: Shri S Ramsubramanian, C.AFor Respondent: Shri Elamurugu, JCIT (DR)

Section 143Section 194CSection 194C(6)Section 194C(7)Section 263Section 40Section 44A

section 194C(6) and 194C(7) are interdependent and given the fact that no TDS was deducted, disallowance made by Ld.AO

BANGALORE TRUF CLUB LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU

In the result appeal filed by assessee for assessment year 2012-

ITA 1848/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Dec 2020AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Padamchand Khincha, C.A

Section 143(3)Section 194BSection 201fSection 234BSection 234CSection 40

TDS. 6. The next argument put-forth by the learned representative was that specific provisions prevail over general provisions. As per the learned representative, Section

ASHOK IRAPPA BANNUR ,BAGALKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX , BELAGAVI

In the result appeal filed by assessee stands allowed

ITA 903/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Dec 2021AY 2014-15

For Respondent: Shri S.V. Ravishankar

Section 143(3)Section 194C(6)Section 263Section 4o

TDS under the existing provisions o/sub- section (6) of section 194C of the Income-tax Act did not covey the desired

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BANGALORE vs. M/S. BANGALORE TURF CLUB LIMITED, BANGALORE

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 2248/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

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

For Respondent: Shri Padamchand Khincha

Section 194BSection 201fSection 37Section 37(1)Section 40

TDS and claimed as expenditure in P&L account should not be disallowed in terms of provisions of section 40(a)(i) of the Act. Assessee in response submitted that, Hon’ble Karnataka High Court in a Writ petition filed by assessee along with others by judgment dated 26/09/2014 observed that Circular No.240 Page 6

BANGALORE TURF CLUB LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BENGALURU

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 1849/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

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

For Respondent: Shri Padamchand Khincha

Section 194BSection 201fSection 37Section 37(1)Section 40

TDS and claimed as expenditure in P&L account should not be disallowed in terms of provisions of section 40(a)(i) of the Act. Assessee in response submitted that, Hon’ble Karnataka High Court in a Writ petition filed by assessee along with others by judgment dated 26/09/2014 observed that Circular No.240 Page 6

AMERICAN POWER COVERSION (INDIA) PRIVATE LIMITED,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result appeal filed by assessee stands partly allowed as indicated herein above

ITA 1319/BANG/2011[2007-08]Status: DisposedITAT Bangalore23 Oct 2019AY 2007-08

Bench: Shri A.K.Garodia & Smt.Beena Pillaiit(Tp)A No.1319(Bang)/2011 (Assessment Year : 2007-08)

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri C.H.Sundar Rao, CIT

Section 133(6)Section 92C

TDS while determining total taxable income. As we have already set aside the issue of royalty back to Ld.TPO for verification, this issue becomes academic in nature at this moment. Ld.AO is directed to verify submission in respect of suo- moto disallowance made by assessee under section 40 (a) (i) and to consider the claim as per law. Accordingly this

SRI. SINGONAHALLI CHIKKAREVANNA GANGADHARAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(2)(1), BENGALURU

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

ITA 785/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR

Section 194CSection 194C(3)Section 201Section 28Section 30Section 40

6,18,73,785/- by invoking the provisions of section 40 (a)(ia) of the Act for non deduction of TDS

DCIT, BANGALORE vs. M/S CORE OBJECTS INDIA PVT. LTD.,, BANGALORE

In the result appeal filed by assessee stands allowed as indicated hereinabove and appeal filed by revenue stands allowed partly

ITA 517/BANG/2015[2010-11]Status: DisposedITAT Bangalore01 Apr 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

For Appellant: Shri Muzaffar Hussain, CIT (DR)For Respondent: Smt. Tanmayee Rajkumar

Section 10ASection 143Section 144CSection 144C(13)Section 194JSection 40Section 9(1)(iv)

6 is in respect of disallowance deleted made under section 40(a)(ia) of the Act for non-deduction of TDS

M/S FINE BLANKING PVT. LTD.,,HUBLI vs. JCIT, HUBLI

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

ITA 393/BANG/2016[2012-13]Status: DisposedITAT Bangalore15 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru

6) & 194C(7) are not meant for these transport companies but these Page 9 of 10 sections are applicable to small transport operators who owns very few trucks. Further the repeated payment to the, same transport company clearly indicates that the assessee was in contractual obligation with these transport companies and he is liable to deduct the TDS

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

ITA 538/BANG/2023[2014-15]Status: DisposedITAT Bangalore21 Sept 2023AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Royassessment Year : 2014-15

For Appellant: Shri Parthasarthi and Smt. Sheetal, AdvocatesFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 143(3)Section 40A

TDS under section 194A by virtue of the exemption granted vide clause (v) of sub-section (3) of the said section. The provisions of clause (viia) of the said subsection are applicable only in case of a non-member depositor of the co-operative bank, who shall Page 6

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

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

6 of 56 respect to the TDS demands under section 201 of the Act; with respect to the taxability of the very

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

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

6 of 56 respect to the TDS demands under section 201 of the Act; with respect to the taxability of the very

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

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

6 of 56 respect to the TDS demands under section 201 of the Act; with respect to the taxability of the very

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

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

6 of 56 respect to the TDS demands under section 201 of the Act; with respect to the taxability of the very

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

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

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

6 ITA Nos. 1644/Bang/2014, 1151/Bang/2015 & 2035/Bang/2016 of Ericsson Communication Limited (supra), the Delhi High Court was dealing with the case of section 195 of the Act wherein obligation of a person to deduct tax at source would be applicable to the "income chargeable under the Act". Absence of such words "chargeable to tax" under the provisions of section 194A

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

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

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

6 ITA Nos. 1644/Bang/2014, 1151/Bang/2015 & 2035/Bang/2016 of Ericsson Communication Limited (supra), the Delhi High Court was dealing with the case of section 195 of the Act wherein obligation of a person to deduct tax at source would be applicable to the "income chargeable under the Act". Absence of such words "chargeable to tax" under the provisions of section 194A

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

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

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

6 ITA Nos. 1644/Bang/2014, 1151/Bang/2015 & 2035/Bang/2016 of Ericsson Communication Limited (supra), the Delhi High Court was dealing with the case of section 195 of the Act wherein obligation of a person to deduct tax at source would be applicable to the "income chargeable under the Act". Absence of such words "chargeable to tax" under the provisions of section 194A

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

ITA 882/BANG/2023[26Q/Quarter-4/2014-15]Status: DisposedITAT Bangalore09 Jan 2024

Bench: Shri George George Kshri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, C.AFor Respondent: Shri Nischal B, Addl. CIT (DR)

TDS for the period prior to 1-4-2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of section 234E shall remain open to be considered by the Divisiorr Bench and shall not get concluded by the order of the Single Judge.[Para