M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

7 M/s.Prestige Estates Projects Limited. time of payment or crediting of such income to the account of the payee. Section 194IA reads as under: “(1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor any sum by way of consideration for transfer of any immovable property (other than

HEWLETT PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED,BANGALORE vs. THE 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.413/Bang/2022 Assessment Year: 2017-18

7); • Copy of the cost reimbursement agreement (enclosed as Annexure 2); • Sample Form 16 evidencing that ESOP considered as taxable perquisite in the hands of the employees and included in their taxable salary and deduction of TDS on the taxable salary including the ESOP perquisite value as granted to the employees • ESPP scheme document, ESIP scheme document and sample

ROOMAN TECHNOLOGIES PVT LTD., ,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow inspection of any register referred

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1),, BANGALORE

In the result, appeals of the assessee are allowed

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow inspection of any register referred

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1)& TDS, BANGALORE

In the result, appeals of the assessee are allowed

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow inspection of any register referred

ROOMAN TECHNOLOGIES PVT LTD,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow inspection of any register referred

KOOUD SOFTWARE PRIVATE LIMITED,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri George George K & Ms. Padmavathy S

94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 28513; or (d) to allow inspection of any register referred

ITO, BANGALORE vs. M/S CONFIDENT PROJECTS (INDIA) LIMITED, BANGALORE

In the result, appeal filed by the revenue is dismissed

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoincome-Tax Officer (Tds), Ward 16(1), Bangalore. … Appellant Vs. M/S.Confident Projects (India) Ltd. No.574, ‘Park House’, 80 Feet Road, 8Th Block, Koramangala, Bangalore. … Respondent Pan:Aaccc7506L

94,57,554/- was debited to P&L Account towards advertisement charges out of which an amount of Rs.7,36,36,964/- was debited towards advertisement charges paid to M/s.Bennet, Coleman & Co., on account of its own advertisement charges. The above liability was discharged by way of transferring Villas, Apartments owned by it to M/s.Bennet, Coleman & Co., The argument

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

TDS of Rs. 2,59,879/- has in fact been deducted and paid to the Government in relation to the same income. There is no dispute about the factum of deduction and payment. The only issue is that it stands reflected in the PAN of the trust. In such a situation, the Revenue cannot retain

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

7(1)(1),\nBangalore.\nDivya Dinesh,\nNo.467, 36th Cross, 19th Main,\n4th T Block, Jayanagar,\nBangalore - 560 041.\nAPPELLANT\nRESPONDENT\nPAN - ALGPD 2314 R\nAssessee by\nShri Sudheendra B.R, Advocate\nRevenue by\nShri Balusamy N, JCIT\nDate of hearing\n04.02.2026\nDate of Pronouncement\n.02.2026\nORDER\nPER WASEEM AHMED, ACCOUNTANT MEMBER:\nThis set of 2 appeal, filed at the instance

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

94,575/- and Rs.25,73,26,566/- for its Gurgaon and Bangalore units) as expenditure incurred in foreign currency. The AO, on examination thereof, was of the view that these expenditures had been incurred by the assessee in relation to technical services rendered by it outside India and is therefore liable to be reduced from export turnover while computing

TECNOTREE CONVERGENCE LT D,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

94,575/- and Rs.25,73,26,566/- for its Gurgaon and Bangalore units) as expenditure incurred in foreign currency. The AO, on examination thereof, was of the view that these expenditures had been incurred by the assessee in relation to technical services rendered by it outside India and is therefore liable to be reduced from export turnover while computing

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

94,575/- and Rs.25,73,26,566/- for its Gurgaon and Bangalore units) as expenditure incurred in foreign currency. The AO, on examination thereof, was of the view that these expenditures had been incurred by the assessee in relation to technical services rendered by it outside India and is therefore liable to be reduced from export turnover while computing

TECNOTREE CONVERGENCE LT D,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

94,575/- and Rs.25,73,26,566/- for its Gurgaon and Bangalore units) as expenditure incurred in foreign currency. The AO, on examination thereof, was of the view that these expenditures had been incurred by the assessee in relation to technical services rendered by it outside India and is therefore liable to be reduced from export turnover while computing

IBM INDIA PRIVATE LIMITED,BANGALORE vs. ITO, BANGALORE

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

94,762/- • Sub-contracting - ITS Accrual Rs. 7,03,51,510/- • Sub-contracting - ITS Accrual Rs. 2,48,70,918/- • Sub-contracting - Exports Accrual Rs. 37.98.73.472/- Total Rs. 87,03,90.662/- At the time of accounting the vendor invoice, in so far as TDS was concerned it was pointed out that broadly there could be four possibilities: - TDS applies

IBM INDIA PVT. LTD. vs. I.T.O. (TDS), BANGALORE

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

94,762/- • Sub-contracting - ITS Accrual Rs. 7,03,51,510/- • Sub-contracting - ITS Accrual Rs. 2,48,70,918/- • Sub-contracting - Exports Accrual Rs. 37.98.73.472/- Total Rs. 87,03,90.662/- At the time of accounting the vendor invoice, in so far as TDS was concerned it was pointed out that broadly there could be four possibilities: - TDS applies

ACIT, BANGALORE vs. M/S IDEA CELLUAR LTD.,, BANGALORE

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

Section 194H of the Act is not attracted. Ordered accordingly.” 11. We further note that the Jaipur bench of the Tribunal in the assessee’s own case vide order dated 22/5/2015 has decided the issue in favour of the assessee by following the judgment of the Hon'ble jurisdictional High Court. The judgment of the Hon'ble jurisdictional High Court

M/S IDEA CELLULAR LIMITED,BANGALORE vs. ACIT, BANGALORE

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

Section 194H of the Act is not attracted. Ordered accordingly.” 11. We further note that the Jaipur bench of the Tribunal in the assessee’s own case vide order dated 22/5/2015 has decided the issue in favour of the assessee by following the judgment of the Hon'ble jurisdictional High Court. The judgment of the Hon'ble jurisdictional High Court