M/S DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appealsof the assessee are partly allowed

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

section 194H of the Income Tax Act,1961 are not applicable in as much as there is no principal and agent relationship between the appellant and the airlines. Further the appellant has made detailed submission in support of claim that the airlines has discharged its incometax liability on collection charges of Rs5,22,04,677/- retained by the airlines wherever

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appealsof the assessee are partly allowed

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

section 194H of the Income Tax Act,1961 are not applicable in as much as there is no principal and agent relationship between the appellant and the airlines. Further the appellant has made detailed submission in support of claim that the airlines has discharged its incometax liability on collection charges of Rs5,22,04,677/- retained by the airlines wherever

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appealsof the assessee are partly allowed

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

section 194H of the Income Tax Act,1961 are not applicable in as much as there is no principal and agent relationship between the appellant and the airlines. Further the appellant has made detailed submission in support of claim that the airlines has discharged its incometax liability on collection charges of Rs5,22,04,677/- retained by the airlines wherever

M/S TE CONNECTIVITY INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2 LTPU , BANGALORE

In the result, the appeal by the assessee is treated as partly allowed for 37

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.3373/Bang/2018 Assessment Year : 2014-15 M/S. Te Connectivity India Private Limited, Vs. Acit, Te Park, 22B, Doddenakundi Corporation, 2Nd Circle - 2, Large Taxpayer Unit, Phase, Industrial Area, Whitefield Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 7374 C Assessee Respondent Assessee By : Shri. Sriram Seshadri, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 22.02.2022 Date Of Pronouncement : 25.02.2022 O R D E R Per N V Vasudevan

depreciation under section 32 of the Act is a mandatory allowance goodwill arising on merger satisfied the conditions specified under section 32(1)(ii) of the Act, as certified in the tax audit report IT(TP)A No.3373/Bang/2018 Page 5 of 33 ISSUE GROUNDS OF APPEAL (“GoA”) issued by Chartered Accountant. 14. Disallowance 14.1. The lower authorities erred in disallowing

M/S TE CONNECTIVITY INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU,CIRCLE-1, , BENGALURU

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

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

depreciation, however, the DRP confirmed the disallowance stating that the additional evidence produced before the DRP could not be verified due to time constraint. 55. Before us, the ld. AR drew our attention to the additional evidence submitted before the DRP in the form of bills and vouchers at page 476 of PB. He submitted that the tax auditor

M/S RAMBUS CHIP TECHNOLOGIES (INDIA) PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the revenue’s appeal is dismissed and assessee’s appeal is partly allowed

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz

194H, Section 194-I, Section 194J, Section 194K,Section 194L, Section 195, Section 196A, Section 196B, Section 196C and Section 196D shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. 201(1). If any such person and in the cases referred to in Section 194, the principal

DCIT, BANGALORE vs. M/S RAMBUS CHIP TECHNOLOGIES (INDIA) PVT. LTD.,, BANGALORE

In the result, the revenue’s appeal is dismissed and assessee’s appeal is partly allowed

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz

194H, Section 194-I, Section 194J, Section 194K,Section 194L, Section 195, Section 196A, Section 196B, Section 196C and Section 196D shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. 201(1). If any such person and in the cases referred to in Section 194, the principal

ROYAL ORCHID HOTELS LTD,BENGALURU vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1), BENGALURU

In the result, this ground is allowed

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2011-12

section 194H also and 197A (1F). Accordingly the AO disallowed the entire credit card expenses of Rs.1,18,27,431/- for non deduction of TDS as per sec.40(a)(ia) referring to sec. 194H of the Act. Further the AO observed that the company has claimed an amount of Rs.12,93,753/- towards software expenses under the head ‘miscellaneous expenses

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (LTU) , BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

Depreciation on Capital 38,26,423 Expenditure for A.Y. 2012-13 (ix) Interest on delayed payments of 26,349 TDS (x) Central Sales-tax – Rajasthan 2,006 5. Aggrieved by the final assessment order, the assessee has preferred the present appeal before the Tribunal. The assessee has raised seven grounds under the transfer pricing segment and nine grounds under

M H SUDHARSHAN REDDY ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleshri M H Sudharshan Reddy, 20, 1St H Cross, 8Th Main, S S Layout, Shardha Colony, Basaveshwaranagar, Bangalore-560 079 ….Appellant. Pan Alips 3131M Vs. Dy. Commissioner Of Income Tax, Circle 6(2)(1), Bangalore. ……Respondent. Assessee By: Shri R. Chandrashekar, Advocate. Revenue By: Shri Priyadarshi Misra, Jcit (D.R.)

194H of the Act and the Hire charges are subject to TDS under section 194C of the Act. In both the cases, the assessee has failed to deduct TDS and disallowed the claim and assessed total income of Rs.70,71,404/- and passed order under Section 143(3) r.w.s. 147 of the Act dt.19.01.2015. Aggrieved by the order, the assessee

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(1), MYSURU vs. SHRI. H OMKARAPPA (HUF), SHIVAMOGGA

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2008-09 The Income Tax Officer, Vs. Shri. H. Omkarappa, (Huf), Ward - 1, #3, A Block, Apmc Yard, Shivamogga Sagar Road, Shivamogga. Pan : Aabhh 1124 B Appellant Respondent Assessee By : Shri. Shri. S. Ramasubramanyam, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 10.03.2022 Date Of Pronouncement : 16.03.2022 O R D E R

194H and paid interest of Rs. 56.95 lakhs and liable to deduct tax at source as per section 194A. However the assessee had not deducted tax before the end of the Financial Year ending on 31.03.2008 relevant to AY 2008-09. To sum up both deduction and deposit of tax was done during AY 2009-10. The assessee claims that

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

depreciation on the same in the year in which such asset is put to use. 11. Disallowance under section 40(a)(ia) of the Act for short deduction of tax — Rs. 17,562,147 a) The Ld. AO has erred in disallowing an amount of Rs. 17,562,147 under section 40(a)(ia) of the Act for short-deduction

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. JOINT COMMISSSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is allowed for statistical purposes

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

194H. We are of the view that the agreements with distributors require examination to verify the claim of the assessee. We therefore remit this issue to the AO for verification of the agreements which the assessee has entered into with the distributors in relation to discount/rebate transactions and decide the allowability based on the ratio laid down

JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD , BANGALORE

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is allowed for statistical purposes

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

194H. We are of the view that the agreements with distributors require examination to verify the claim of the assessee. We therefore remit this issue to the AO for verification of the agreements which the assessee has entered into with the distributors in relation to discount/rebate transactions and decide the allowability based on the ratio laid down

UNITED BREWERIES LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-7(1)(1), BENGALURU

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

depreciation on goodwill is not allowable. Accordingly, these grounds are dismissed. 37. The next issue for adjudication is disallowance of expenses u/s. 14A of the Act on the following grounds:- Grounds relating to disallowance of expenses under section 14A: 4.1 The learned AO has erred in law and on facts in disallowing expenses of INR 70,66,372 in relation

ACIT, HUBLI vs. KARNATAKA VIKAS GRAMEEN BANK, DHARWAD

In the result, the appeal by the assessee is treated as partly allowed for statistical purpose

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

depreciation is claimed and allowed Therefore notwithstanding that in the balance feet it is shown as investment, for the purpose of Income Tax Act, it is shown as stock-in-trad. Therefore, the value of the stocks being closely connected with the stock market, at the end of the financial year, while valuing the assets, necessarily the Bank

M/S SAHNEY COMMUTATORS PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

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

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2012 – 13

depreciation allowed upon categorisation of the expenditure as capital in nature, requires to be reversed. We order accordingly. 9. The next issue relates to disallowance of Rs.12 lakhs paid to M/s. Lucas TVS Limited by invoking section 40(a)(ia) of the Act. The A.O. took the view that the above said amount represents commission payment and accordingly, disallowed

M/S HERBALIFE INTERNATIONAL INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE , BANGALORE

Bench: Shri N V Vasudevan & Shri Chandra Poojari

depreciation both on tangible and intangible assets for the periods ending 31.03.2012 and 31.03.2013. From page 1059 of the paper book, we find that the final segmental results of each segment is not available and therefore, we are of the opinion that the TPO ought to have excluded this company from the final list of comparables. We find that