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

section 40(a)(ia) of the Act — Rs. 115,236,103 a) The Ld. AO has erred in disallowing Rs. 115

M/S. UNITED SPIRITS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BENGALURU

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.2701/Bang/2017 : Asst.Year 2013-2014 M/S.United Spirits Limited The Deputy Commissioner Of Ub Towers, Income-Tax, Circle 7(1)(1) V. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Senior Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 05.04.2022 Date Of Hearing : 24.03.2022 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 12.10.2017 Passed U/S 143(3) R.W.S. 144C(13) 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 Manufacture & Sale Of Alcoholic Beverage. The Assessee Filed Its Return Of Income For The Assessment Year 2013-2014 On 28.11.2013 Which Was Selected For Scrutiny Assessment. During The Course Of Assessment, The Assessee’S Case Was Also Referred To The Transfer Pricing Officer (Tpo). The Tpo Vide Order Dated 26.10.2016, Recommended Transfer Pricing Adjustments. The A.O., Thereafter, Passed A Draft Assessment Order Dated 30.12.2016. 2 It(Tp)A No.2701/Bang/2017 M/S.United Spirits Limited.

section 36(1)(iii) and restore the issue to the file of the AO to follow similar directions as given above. 11.5.3 Hence grounds 5.1 to 5.14 is allowed for statistical purposes. Disallowance of payments for promotion and advertisement expenses (Ground 6 and 7) (Corporate Tax Issue) 12. Brief facts in relation to the above grounds are as follows: During

M/S. WINDSOR GARDENS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1)(2), BANGALORE

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

Bench: Shri A.K. Garodia & Shri George George Km/S.Windsor Gardens Pvt. Ltd., No.81, 36Th Cross, 6Th Main, 5Th Block, Jayanagar, Bangalore-560 041 ….Appellant. Pan Aaacw 3001E Vs. Assistant Commissioner Of Income Tax, Circle 7(1)(2), Bangalore. ……Respondent. Assessee By: Smt.Suman Lunkar, C.A. Revenue By: Dr. A. Shankar Prasad K, Addl. Cit.

Section 14A of the Act, to Rs.13,31,421. Since the assessee on its own had disallowed Rs.3,30,421 in its 5 computation of income, the remaining amount of Rs.10,01,000 was added back to the total income of the assessee. The relevant finding of the Assessing Officer in this regard read as follows : “ 4.1 The contention

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

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.

disallowances under Section 14A and 80G of the Act and prayed for allowing the assessee appeal. Contra, the learned Departmental Representative objected to the submissions and supported the order of TPO and DRP and relied on the judicial decisions. 7. We heard the rival submissions and perused the material on record. The LdAr made submissions for exclusion of 3 comparables

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

Section 40(a)(ia) and taxes paid on the same, there is no loss to revenue to the Government as the revenue is more than adequately compensated in the form of higher taxes by the deductor due to disallowance u/s 40(a)(ia). In this regard, the Company had made a detailed submission before the learned AO vide submission dated

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

Section 40(a)(ia) and taxes paid on the same, there is no loss to revenue to the Government as the revenue is more than adequately compensated in the form of higher taxes by the deductor due to disallowance u/s 40(a)(ia). In this regard, the Company had made a detailed submission before the learned AO vide submission dated

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

Section 40(a)(ia) and taxes paid on the same, there is no loss to revenue to the Government as the revenue is more than adequately compensated in the form of higher taxes by the deductor due to disallowance u/s 40(a)(ia). In this regard, the Company had made a detailed submission before the learned AO vide submission dated

M/S DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. JCIT, BANGALORE

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

section 115 JB (2) of the Act. He has further contended that the disallowance made under section 14A cannot be automatically

DCIT, CIRCLE-1(1), MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

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

115 which is placed on record. 11. She further submitted with regard to disallowance under section 14A of the Act that

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

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

115 which is placed on record. 11. She further submitted with regard to disallowance under section 14A of the Act that

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

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

115 which is placed on record. 11. She further submitted with regard to disallowance under section 14A of the Act that

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

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

115 which is placed on record. 11. She further submitted with regard to disallowance under section 14A of the Act that

DEPUTY COMMISSIONER OF INCOME TAX, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

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

115 which is placed on record. 11. She further submitted with regard to disallowance under section 14A of the Act that

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

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

115 which is placed on record. 11. She further submitted with regard to disallowance under section 14A of the Act that

DCIT, CIRCLE 1(1) & TPS, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

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

115 which is placed on record. 11. She further submitted with regard to disallowance under section 14A of the Act that

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

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

115 which is placed on record. 11. She further submitted with regard to disallowance under section 14A of the Act that

DCIT, CIRCLE 1(1) & TPS, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

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

115 which is placed on record. 11. She further submitted with regard to disallowance under section 14A of the Act that

DCIT, CIRCLE 1(1) & TPS, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

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

115 which is placed on record. 11. She further submitted with regard to disallowance under section 14A of the Act that