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
ITA 1092/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 May 2024AY 2012-13
Bench: Smt Beena Pillai & Shri Waseem Ahmed
For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40
gains of business &
profession' in respect of computer software, i.e., royalty paid, for use of computer software since it had failed to deduct tax at source as required u/s 194J. Accordingly, the disallowance on account of section 40(a)(ia) r.w.s. 194J of Rs. 34,20,369/- representing software purchases where
TDS was not effected, which works is disallowed
