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

section 35(2AB) amounting to Rs.249,91,38,982 [200% of Rs.124,95,69,491] should be allowed in respect of the scientific research expenditure incurred from 1.4.2011 to 22.11.2011. TDS

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

In the result, the appeal is allowed in favour of the assessee

Bench: Shri N V Vasudevan & Shri Padmavathy S

TDS under section 195A along with interest under section 244A of the Act. The CIT(A) rejected this stating that though the assessee is entitled to refund where it has paid more taxes than the due Page 6 of 13 amount required under section 195A, there is no provision under section 214 and 244A of the Act for interest

BIJU PAPPACHAN,KERALA vs. AO, BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2019-20

TDS or exempted under the Act. Upon retirement, the assessee received gratuity of Rs.7,19,063/- which the assessee claimed to be exempt u/s 10(10) of the Act and also received Commuted pension of Rs.15,25,689/- from the employer i.e. the Central Government which is claimed to be exempt u/s 10(10A) of the Act. The case

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

Bench: Shri Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2013-14

69,512/- towards legal & professional charges to various firms within India & out side of India , out of which Rs. 4,01,042/- was paid to Schiff Hardian LLP on which no TDS was made by the assessee because the services were rendered and paid outside India therefore Article 15 of Indo-US treaty no TDS is required as per section

M/S. TIVO TECH PRIVATE LIMITED (FORMERLY KNOWN AS VEVEO (INDIA) PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri George George K. & Ms. Padmavathy S

69,39,000/- Price received 57,20,14,832/- Shortfall being adjustment u/s. 92CA 4,49,24,168/- 13. The DRP upheld the TPO’s order with respect to inclusion and exclusions of comparables. Aggrieved, the assessee is in appeal before the Tribunal. 14. The ld. AR submitted that the TPO erred in not applying a cap on upper limit

M/S. HINDUSTHAN BAWA BUILDERS,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

TDS, to the contractor: M/S Pride Construction and they were seized. Voluminous corroborative evidences with respect to the cash payments were found during the course of survey and search operations carried out at the assessee's office premises and at the residence of Mr. Kodi Abdul Kader. 8.14 Mr. Abdul Khader, in his statement recorded on 31/08/2017, stated that

M/S. HINDUSTHAN BAWA BUILDERS,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

TDS, to the contractor: M/S Pride Construction and they were seized. Voluminous corroborative evidences with respect to the cash payments were found during the course of survey and search operations carried out at the assessee's office premises and at the residence of Mr. Kodi Abdul Kader. 8.14 Mr. Abdul Khader, in his statement recorded on 31/08/2017, stated that

M/S. HINDUSTHAN BAWA BUILDERS,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

TDS, to the contractor: M/S Pride Construction and they were seized. Voluminous corroborative evidences with respect to the cash payments were found during the course of survey and search operations carried out at the assessee's office premises and at the residence of Mr. Kodi Abdul Kader. 8.14 Mr. Abdul Khader, in his statement recorded on 31/08/2017, stated that

M/S. HINDUSTHAN BAWA BUILDERS,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

TDS, to the contractor: M/S Pride Construction and they were seized. Voluminous corroborative evidences with respect to the cash payments were found during the course of survey and search operations carried out at the assessee's office premises and at the residence of Mr. Kodi Abdul Kader. 8.14 Mr. Abdul Khader, in his statement recorded on 31/08/2017, stated that

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

section 9(1)(vi) of the Act.  Provision of bandwidth facility does not tantamount to use of or right to use any secret process. The AAR mentioned that similar bandwidth services through private circuits are being provided by many other telecom operators and hence the royalty definition relating to secret process is not attracted while providing telecom bandwidth facility

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

section 9(1)(vi) of the Act.  Provision of bandwidth facility does not tantamount to use of or right to use any secret process. The AAR mentioned that similar bandwidth services through private circuits are being provided by many other telecom operators and hence the royalty definition relating to secret process is not attracted while providing telecom bandwidth facility

M/S. VOLVO GROUP INDIA PRIVATE LIMITED (EARLIER KNOWN AS VOLVO INDIA PRIVATE LIMITED),BENGALURU vs. INCOME TAX OFFICER (OSD) LARGE TAX PAYERS UNIT, BANGALORE

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2014-15

TDS and hence, the provisions of section 201 were not applicable (refer Para 10.3 of Biocon). Page 7 of 31 3. Provision created for 9,46,447 The aforesaid payments pertain to 69

GLOBAL E-BUSINESS OPERATIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(3)(2), BANGALORE

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

Bench: Shri Chandra Poojari & Shri George George K.

TDS under section 195 of the Act on the reimbursement to the Ultimate Holding Company, thereby resulting in double taxation of same amount. 2.15. The learned AO has erred in law and on facts by contradicting his own statement by stating that on one hand there is an element of "income" included in the reimbursement made to the Ultimate Holding

M/S ALTISOURCE BUSINESS SOLUTIONS PVT. LTD.,,BANGALORE vs. ACIT, BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.208/Bang/2016 Assessment Year : 2011-12

69,46,944 which is consequential in nature to the above adjustments 21. Levy of interest under section 234C - INR 1,25,877 The learned AO has erred in levying interest under section 234C amounting to INR 9,01,239 as against actual interest of INR7,75,362 resulting in excess levy of interest of INR1,25,877 22. Levy

HEWLETT PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED,2016-17 vs. 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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.213/Bang/2021 Assessment Year: 2016-17

TDS under section 195 of the Act on the reimbursement to the Ultimate Holding Company thereby resulting in double taxation of same amount. 2.15. The learned AO has erred in law and on facts by contradicting his own statement by stating that in one hand there is an element of income included in the reimbursement made to the Ultimate Holding

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

section 80JJAA being disallowed. 17.1. The Ld.AR submitted that copy of the Audit report under section 80JJAA, being Form No. 10DA was submitted to the Ld.AO vide submission dated 28.5.2014. The Ld.AO thereafter called upon assessee to justify the allowability of deduction under section 80JJAA. The assessee explained in detail as to why deduction under section 80JJAA should be allowed

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

section 80JJAA being disallowed. 17.1. The Ld.AR submitted that copy of the Audit report under section 80JJAA, being Form No. 10DA was submitted to the Ld.AO vide submission dated 28.5.2014. The Ld.AO thereafter called upon assessee to justify the allowability of deduction under section 80JJAA. The assessee explained in detail as to why deduction under section 80JJAA should be allowed

M/S. INDECOMM GLOBAL SERVICES (INDIA) PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), , BENGALURU

In the result, the appeals filed by the assessee for assessment years 2013-2014 and 2014-2015 are partly allowed, as indicated above

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

69,848 7.1 The learned AO ought to have appreciated that the Appellant is entitled to a total credit of Rs.3,19,87,185 towards taxes deducted at source (TDS) as against a credit of Rs.314,17,337 which alone has been granted in the 6 ITA Nos.2799 & 2800/Bang/2017. M/s.Encora Innovation Labs India Pvt.Ltd. assessment order. 7.2 The learned