SOUTH INDIA FREIGHT CARRIERS ,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(4), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadaleassessment Years : 2015-16

section 194C(7) of the Act. 16. The Ld CIT(A) has also referred to the decision rendered by Hon'ble Supreme Court in the case of Commissioner of Customs (Import), Mumbai vs. M/s Dilip Kumar and Company & Or (Civil Appeal No.3327 of 2007 dated July 30, 2018)(2018-TIOL-302-SC- Cus-CB). The above said decision was rendered

SRI. SINGONAHALLI CHIKKAREVANNA GANGADHARAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(2)(1), BENGALURU

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

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

5. The authorities below failed to appreciate the fact that the appellant had not entered into an agreement with either with the owners of the vehicles nor with the drivers for the transportation and thus applicability of section 194C of the Act do not arise and consequently disallowance

SRI. K R SANTHOSH KUMAR,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE- 3(2)(1), BANGALORE

In the result appeal filed by assessee stands allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013 – 14

disallowance u/s. 40(a)(1a) of the Act even though the appellant is not required to deduct tax at source as the provisions of section 194C(6) exempts the payer from deducting tax at source if PAN of the payee is provided. 5

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

194C to 194J so as to raise TDS demand again under section 201 and levy of interest under section 201(1A). Therefore, assessee's ground on this issue are to be allowed as the entire amount has been disallowed under the provisions of section 40(a)(i)/(ia) in the computation of income on the reason that

M/S. SRI BALAJI PRASANNA TRAVELS,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 6(3)(1), BENGALURU

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2015-16

disallowance made requires to be deleted. 5. On the other hand, Ld. D.R. submitted that assessee has paid the hire charges to the vehicle owners which falls under the purview of section 194C

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

194C to 194J so as to raise TDS demand again under section 201 and levy of interest under section 201(1A). Therefore, assessee's ground on this issue are to be allowed as the entire amount has been disallowed under the provisions of section 40(a)(i)/(ia) in the computation of income on the reason that

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

194C to 194J so as to raise TDS demand again under section 201 and levy of interest under section 201(1A). Therefore, assessee's ground on this issue are to be allowed as the entire amount has been disallowed under the provisions of section 40(a)(i)/(ia) in the computation of income on the reason that

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

194C to 194J so as to raise TDS demand again under section 201 and levy of interest under section 201(1A). Therefore, assessee's ground on this issue are to be allowed as the entire amount has been disallowed under the provisions of section 40(a)(i)/(ia) in the computation of income on the reason that

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIAVTE LIMITED ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD LTU , BANGALORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

194C to 194J so as to raise TDS demand again under section 201 and levy of interest under section 201(1A). Therefore, assessee's ground on this issue are to be allowed as the entire amount has been disallowed under the provisions of section 40(a)(i)/(ia) in the computation of income on the reason that

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PVT LTD ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD , BANGALORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

194C to 194J so as to raise TDS demand again under section 201 and levy of interest under section 201(1A). Therefore, assessee's ground on this issue are to be allowed as the entire amount has been disallowed under the provisions of section 40(a)(i)/(ia) in the computation of income on the reason that

M/S FINE BLANKING PVT. LTD.,,HUBLI vs. JCIT, HUBLI

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

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13

194C(6), no disallowance under section 40(a)(ia) was permissible - Held, yes [Paras 34 and 35][In favour of assessee]” 18. In the light of the aforesaid decision of the Tribunal, we are of the view that the addition made u/s. 40(a)(ia) of the Act cannot be sustained in the facts and circumstances of the case

M/S TIMES VPL LTD. vs. ADDL.C.I.T.,

In the result, the assessee's appeal for both assessment years 2008-09 and 2009-10 are partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

194C of the Act. Grounds at S.Nos.3 & 4 challenge the decision of the Assessing Officer in invoking the provisions of section 40(a)(ia) of the Act to disallow the expenditure of Rs.7,20,00,000 which was already paid before the end of the concerned previous years i.e. 31st March. 5.1 The facts of the case are that

JAYARAM REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

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

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

section 194C of the Act. The grounds of appeal raised by the assessee on this issue are, therefore, dismissed. 51. The issue raised by the assessee though Ground Nos. 4 to 6 are interconnected challenging the disallowances of depreciation and expenses on cars on merit. 51.1 At the outset, we note that the issues raised by the assessee

DCIT, BANGALORE vs. M/S NSL SUGARS LTD.,, BANGALORE

In the result, the appeal by the revenue in ITA No

Bench: Shri N V Vasudevan & Shri A K Garodiaassessment Year : 2011-12

sections for the purpose of deductions under Chapter VI-A. 15. We therefore hold the deduction u/s.80IA of the Act has to be allowed as per Sec.80IA(1) of the Act, but the deduction so arrived at cannot exceed the gross total income of the Assessee. 16. In the present case, the deduction u/s. 80IA of the Act, considering

M/S NSL SUGARS LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5(1)(2), BANGALORE

In the result, the appeal by the revenue in ITA No

Bench: Shri N V Vasudevan & Shri A K Garodiaassessment Year : 2011-12

sections for the purpose of deductions under Chapter VI-A. 15. We therefore hold the deduction u/s.80IA of the Act has to be allowed as per Sec.80IA(1) of the Act, but the deduction so arrived at cannot exceed the gross total income of the Assessee. 16. In the present case, the deduction u/s. 80IA of the Act, considering

A. KISORE RAO AND OTHERS vs. ITO,

In the result, the assessee's appeal for Assessment Year 2010-11 is allowed as indicated above

194C of the IT Act. 9. Without prejudice to the above, both the learned CIT (Appeals) and learned Assessing Officer need to consider the amendment made to section 40(a)(ia) of the IT Act by Finance (No.2) Act, 2014 as curative in nature and to consider the amendment as retrospective, which restricts the disallowance to thirty percent

JAYARAMA REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), BENGALURU

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

5 and 8 to 9 are interconnected challenging the disallowances of depreciation and expenses on cars on merit as well as on technical grounds. 31.1 At the outset, we note that the issues raised by the assessee in its grounds of appeal for the AY 2016-17 are identical to the issue raised by the assessee in ITA No. 705/Bang/2025

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BENGALURU, BENGALURU vs. NUTRICRAFT INDIA PRIVATE LIMITED, BENGALURU

In the result appeal filed by the learned assessing officer is partly allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

section 194C(6) and 194C(7) are to be read together and thus after obtaining PAN from the transporters, the requisite particulars obtained from the transporters are furnished to the prescribed authority as provided u/s 194C(7), disallowance u/s 40(a)(ia) would get attracted.” Page 3 of 18 3. As the learned assessing officer as per form

INSTAKART SERVICES PRIVATE LIMITED,BANGALORE vs. ACIT, SPECIAL RANGE-3, BANGALORE

In the result appeal of the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

5(2) and Section 9(1)(i) of the Act, the income was deemed to accrue or arise in India because the situs of the payer was in India and the activity (employment services) was performed in India. Thus, the payments carried an income character in the hands of FKS and could not be treated as pure reimbursements