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38 results for “TDS”+ Section 80G(5)(iii)clear

Sorted by relevance

Mumbai83Delhi79Bangalore38Ahmedabad21Kolkata21Chennai15Pune13Jaipur9Chandigarh9Lucknow8Indore8Hyderabad7Rajkot6Surat4Allahabad2SC2Jodhpur1Dehradun1Raipur1Agra1

Key Topics

Addition to Income28Disallowance18Transfer Pricing15Deduction15Section 12A13Section 1113TDS13Section 143(3)11Section 37(1)11Penalty

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-3, BANGALORE

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

ITA 2355/BANG/2019[2015-16]Status: DisposedITAT Bangalore15 Jun 2020AY 2015-16

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleit(Tp)A No.2355/Bang/2019 (Assessment Year: 2015-16) M/S. Goldman Sachs Services Pvt. Ltd., Wing A, B & C, Helios Business Park, 150, Orr, Kadubeesanahalli, Bangalore-560103 ….Appellant Pan Aaccg 2435N Vs. Joint Commissioner Of Income Tax, Special Range 3, Bangalore. ……Respondent.

For Appellant: Shri Sharath Rao, C.AFor Respondent: Ms. Neera Malhotra, CIT (D.R)
Section 143(3)Section 144CSection 144C(5)Section 92CSection 92C(3)

iii) Sagar Soft India Limited NC (iv) TVS Infotech Limited (v) Bells Softech Limited (vi) Daffodil Software Limited (vii) Evoke Technologies Limited (viii) I2T2 India Limited (ix) Melstar Information Technologies Ltd. (x) Minvesta Infotech Limited (xi) New-Age Bizsoft Solutions Pvt Ltd 2.9 Computation of operating profit margins of comparable companies The Honorable DRP and learned AO / TPO have erred

Showing 1–20 of 38 · Page 1 of 2

10
Section 234B9
Section 278

GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

ITA 298/BANG/2021[2016-17]Status: DisposedITAT Bangalore24 Apr 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 144C(10)Section 92CSection 92C(3)

TDS under section 192 of the Act, giving rise to double taxation on the same transaction. 4. Disallowance of corporate social responsibility expenses claimed as deduction under section 80G of the Act 4.1 The Honorable DRP and the learned AO have erred in law and on facts in disallowing an amount of INR 2,81 ,50,000 claimed as deduction

SRI SRINIVASA TRUST,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 1075/BANG/2024[2020-21]Status: DisposedITAT Bangalore18 Feb 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Siva Prasad Reddy & Shri BalachandranFor Respondent: Ms. Nandini Das, CIT (DR)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 2(45)Section 80G

80G of the Act. The assessee trust is engaged in charitable activities, including education and healthcare. The Assessing Officer (AO) disallowed the donation made by the assessee to another trust on the ground that the recipient trust was not registered under section 12A of the Act. As per the provisions of section 11 of the Act, a charitable trust

SRI SRINIVASA TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 1076/BANG/2024[2021-2022]Status: DisposedITAT Bangalore18 Feb 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Siva Prasad Reddy & Shri BalachandranFor Respondent: Ms. Nandini Das, CIT (DR)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 2(45)Section 80G

80G of the Act. The assessee trust is engaged in charitable activities, including education and healthcare. The Assessing Officer (AO) disallowed the donation made by the assessee to another trust on the ground that the recipient trust was not registered under section 12A of the Act. As per the provisions of section 11 of the Act, a charitable trust

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

ITA 297/BANG/2024[2018-19]Status: DisposedITAT Bangalore17 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

For Appellant: Sri Abharana &Anantham, A.RsFor Respondent: Ms. Neera Malhotra, D.R
Section 115JSection 143(3)Section 14ASection 234BSection 250

TDS is not to be deducted. It is very relevant to note that at the time of Acquisition Act was enacted, Central Government had issued a Notification No. SO 710 dated 16/02/1970 [1970] [Reported in 75 ITR (Stat) 106] which reads as under:- 58. Income-tax Act, 1961: Notification under sec. 194A(3)(iii)(f) Notification

M/S. CHIRANTHANA,BENGALURU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

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

ITA 2014/BANG/2019[2019-20]Status: DisposedITAT Bangalore02 Jan 2020AY 2019-20

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member M/S. Chiranthana The Commissioner Of F-25, 1St Floor, Income Tax (Exemptions) Shriram Sardhana Apartments, Bangalore Behind M.S Ramaiya Residency, Vs. Bangalure, Karnataka, 560006 Pan : Aabtc808K Appellant Respondent

For Appellant: R.E. Balasubramanian, CAFor Respondent: Ms.Neera Malhotra CIT DR
Section 12ASection 80Section 80G(5)(vi)

III. Generally to do such acts, deeds and other things which are incidental and conductive to the attainment of all or any other of the above objects. IV. The trust shall not work for profit. 2 V. The benefit of object shall be available to the target groups irrespective of caste, creed, religion, language or sex. VI. No amount

ANJANA PATEL SEVA SANGHA vs. CIT,

In the result, ITA No.1615/B/13 is treated as allowed for statistical purposes and ITA No

ITA 1615/BANG/2013[N,A,]Status: DisposedITAT Bangalore04 Sept 2015

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahman

For Appellant: Shri H.N. Khincha, CAFor Respondent: Shri Y. Rajendra, CIT(DR)
Section 12ASection 80G(5)

TDS-III [2010 190 TAXMAN 396 (MAD.) 3. Raghubar Automobile & General Finance (P) Ltd. v/s. CIT [2013] 35 taxmann.com 520 (Allahabad) / [2013] 218 Taxman 39 (Allahabad) (MAG.) 4. Sreenivas Charitable Trust v/s. DCIT [2006] 154 TAXMAN 377 (MAD.) 4. The ld. DR, however, opposed the prayer for condonation of delay and submitted that assessee has been negligent and the delay

ANJANA PATEL SEVA SANGHA vs. CIT,

In the result, ITA No.1615/B/13 is treated as allowed for statistical purposes and ITA No

ITA 1616/BANG/2013[N,A,]Status: DisposedITAT Bangalore04 Sept 2015

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahman

For Appellant: Shri H.N. Khincha, CAFor Respondent: Shri Y. Rajendra, CIT(DR)
Section 12ASection 80G(5)

TDS-III [2010 190 TAXMAN 396 (MAD.) 3. Raghubar Automobile & General Finance (P) Ltd. v/s. CIT [2013] 35 taxmann.com 520 (Allahabad) / [2013] 218 Taxman 39 (Allahabad) (MAG.) 4. Sreenivas Charitable Trust v/s. DCIT [2006] 154 TAXMAN 377 (MAD.) 4. The ld. DR, however, opposed the prayer for condonation of delay and submitted that assessee has been negligent and the delay

M/S ZEENATH TRANSPORT COMPANY ,BELLARY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, BELLARY

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

ITA 1780/BANG/2018[2012-13]Status: DisposedITAT Bangalore18 Aug 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Siva Prasad Reddy, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 135Section 37Section 37(1)

5) does not exceed fifty lakh rupees, the requirement under sub-section (1) for constitution of the Corporate Social Responsibility Committee shall not be applicable and the functions of such Committee provided under this section shall, in such cases, be discharged by the Board of Directors of such company.] 14. Schedule VII to the Companies Act, 2013 is extracted hereunder

M/S. HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(2), BENGALURU

In the result, the appeal is partly allowed

ITA 2243/BANG/2019[2015-16]Status: DisposedITAT Bangalore16 Sept 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri. Biju, M.K., CIT(DR)(ITAT), Bengaluru
Section 115JSection 143(2)Section 143(3)Section 14ASection 80GSection 92C

iii) Ground No.10: Disallowance u/s. 14A. (iv) Ground No.11 : Non-grant of deduction u/s. 80G of the Act. (v) Ground No.12: MAT credit being not granted. (vi) Ground No.13 : Short credit of TDS. 3. The assessee is a company registered under the Companies Act 1956, and is engaged in the business of rendering software development and related services

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 881/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

MS GOOGLE INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2890/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-3, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2301/BANG/2019[2015-16]Status: DisposedITAT Bangalore31 Jul 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 387/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

M/S GOOGLE INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 3430/BANG/2018[2014-15]Status: DisposedITAT Bangalore31 Jul 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

GOOGLE INDIA PVT. LTD. vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 559/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 68/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 205/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

JCIT, BANGALORE vs. M/S BIOCON LTD.,, BANGALORE

In the result appeal filed by assessee for assessment year

ITA 558/BANG/2016[2011-12]Status: DisposedITAT Bangalore12 Nov 2021AY 2011-12

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143(3)Section 144CSection 144C(5)Section 92C

TDS has not been deducted on the software expenses. Pursuant to the same, a rectification application u/s. 154 was filed by the taxpayer, as the AO/TPO had not complied with DRP directions in relation to recomputing the ALP. Aggrieved by the order of the LdAO, assessee is in appeal before us. Ground No.1-2 are general in nature. Therefore

BIOCON LIMITED,BANGALORE vs. JCIT, BANGALORE

In the result appeal filed by assessee for assessment year

ITA 557/BANG/2016[2011-12]Status: DisposedITAT Bangalore12 Nov 2021AY 2011-12

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143(3)Section 144CSection 144C(5)Section 92C

TDS has not been deducted on the software expenses. Pursuant to the same, a rectification application u/s. 154 was filed by the taxpayer, as the AO/TPO had not complied with DRP directions in relation to recomputing the ALP. Aggrieved by the order of the LdAO, assessee is in appeal before us. Ground No.1-2 are general in nature. Therefore