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-

Bench: Shri Chandra Poojari & Smt. Beena Pillai

7. Thereafter, the learned representative for the assessee explained why the provisions of Section 194B of the Act are not applicable. It was pointed out that when Section 194B of the Act was amended in 2001 to insert the words 'card game or other game of any sort', the intention was to cover TV shows and quiz shows. Correspondingly, another

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

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

7. Interest levied under sections 234B. 7.1. The learned AO has erred in levying interest under section 234B of the Act. On facts and circumstances of the case and law applicable, interest under section 234B is not leviable. The appellant denies its liability to pay interest under section 234B. 8. Prayer 8.1. In view of the above and other grounds

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

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

7. Interest levied under sections 234B. 7.1. The learned AO has erred in levying interest under section 234B of the Act. On facts and circumstances of the case and law applicable, interest under section 234B is not leviable. The appellant denies its liability to pay interest under section 234B. 8. Prayer 8.1. In view of the above and other grounds

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

The appeals are partly allowed to the aforesaid extent

Bench: Shri George George Kshri Laxmi Prasad Sahu

TDS. Basavanagudi, Shivamogga. TAN : BLRC 03390 C APPELLANT RESPONDENT Assessee by : Shri Hemant Pai, C.A Revenue by : Shri Nischal B, Addl. CIT (DR) Date of hearing : 04.01.2024 Date of Pronouncement : 09.01.2024 O R D E R PER BENCH All these appeals are filed by the assessee against the separate orders passed by the CIT(A), which is as under

M/S.METROPOLITAN MEDIA COMPANY LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, HUBLI

In the result, appeal filed by the revenue is dismissed

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

7 8 9 We found the co-ordinate Bench of tribunal in ITA No.183/Bang/2014 Dt.27.05.2016 in ITO (TDS) Vs. Confident Projects (India) Ltd. has considered the Circular No.5 of 2016 of CBDT and observed on non-applicability of 10 provisions of Section

SHIVABASAPPA KARIYAPPANAVAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2), BANGALORE

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

TDS amounting to Rs. 8,66,071/- not given while passing\nintimation U/s 143(1) of the Act.\n4.\nAggrieved by the order of the AO passed u/s. 154 of the Act dated\n27/09/2019, the assessee has preferred an appeal before the\nLd.CIT(A)/NFAC.\n5.\nThe ld. ADDL/JCIT(A)-1, Chandigarh dismissed the appeal of the\nassessee

INFOSYS LTD.,,BANGALORE vs. ADDL.C.I.T, BANGALORE

In the result, Revenue’s appeal for A

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

7 IT(TP)A Nos.102 & 233/Bang/2013 Infosys Limited Rs.2,15,26,941 paid to Forrester Research Inc., USA for non-deduction of tax thereon under Section 195 of the Act. 6.2.1 We have heard the rival contentions and perused and carefully considered the material on record, including the judicial pronouncements cited. We find that the co-ordinate bench of this

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

7 Act. Interest under Ground No. Section 234C of the - - - 8 Act. 3. The Ld.AR submitted that pursuant to the MAP entered into between the competent authorities of India and Korea with respect to the transfer pricing adjustment made in the hands of assessee, the transfer pricing issues contested in the respective grounds for the years under consideration as tabulated

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE-6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

7 Act. Interest under Ground No. Section 234C of the - - - 8 Act. 3. The Ld.AR submitted that pursuant to the MAP entered into between the competent authorities of India and Korea with respect to the transfer pricing adjustment made in the hands of assessee, the transfer pricing issues contested in the respective grounds for the years under consideration as tabulated

JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R &D INSTITUTE INDIA- BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

7 Act. Interest under Ground No. Section 234C of the - - - 8 Act. 3. The Ld.AR submitted that pursuant to the MAP entered into between the competent authorities of India and Korea with respect to the transfer pricing adjustment made in the hands of assessee, the transfer pricing issues contested in the respective grounds for the years under consideration as tabulated

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME- TAX, CIRCLE - 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

7 Act. Interest under Ground No. Section 234C of the - - - 8 Act. 3. The Ld.AR submitted that pursuant to the MAP entered into between the competent authorities of India and Korea with respect to the transfer pricing adjustment made in the hands of assessee, the transfer pricing issues contested in the respective grounds for the years under consideration as tabulated

JOINT COMMISSIONER OF INCOME -TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

7 Act. Interest under Ground No. Section 234C of the - - - 8 Act. 3. The Ld.AR submitted that pursuant to the MAP entered into between the competent authorities of India and Korea with respect to the transfer pricing adjustment made in the hands of assessee, the transfer pricing issues contested in the respective grounds for the years under consideration as tabulated

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

7. The ld. D.R. relied on the order of ld. DRP. 8. We have heard the rival submissions and perused the materials available on record. We are of the opinion that this comparable has been considered by the coordinate bench of this Tribunal in the case of NXP India Pvt. Ltd. vs. DCIT cited (supra), wherein held as under

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

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

7 ITA Nos. 1644/Bang/2014, 1151/Bang/2015 & 2035/Bang/2016 loss of revenue, levy of the same where revenue is compensated through Section 40(a)(i)/(ia) disallowance, is not warranted. Notwithstanding the above, the Learned AO has erred in calculating interest under Section 201(1A) as Rs. 4,436,352 instead of Rs. 4,380,879. Interest levied under section

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

7 ITA Nos. 1644/Bang/2014, 1151/Bang/2015 & 2035/Bang/2016 loss of revenue, levy of the same where revenue is compensated through Section 40(a)(i)/(ia) disallowance, is not warranted. Notwithstanding the above, the Learned AO has erred in calculating interest under Section 201(1A) as Rs. 4,436,352 instead of Rs. 4,380,879. Interest levied under section

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

7 ITA Nos. 1644/Bang/2014, 1151/Bang/2015 & 2035/Bang/2016 loss of revenue, levy of the same where revenue is compensated through Section 40(a)(i)/(ia) disallowance, is not warranted. Notwithstanding the above, the Learned AO has erred in calculating interest under Section 201(1A) as Rs. 4,436,352 instead of Rs. 4,380,879. Interest levied under section

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; 7