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 of the same under section 40(a)(ia) of the Act. In response, assessee vide letter dated 19/07/2018 filed details of transportation to whom the pavements were made and declaration from such transporters under section 194C (6

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

disallowance under section 40[a][ia] is not warranted under the facts and circumstances of the case. 6. Without prejudice the learned authorities below failed to appreciate that by virtue of the provisions of section 194C

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

disallowance under section 40(a)(ia) is permissible, Page 10 of 10 even though there is violation of provisions of section 194C(7) - Held, yes - Whether since assessee had submitted PAN and addresses of transporters before Assessing Officer and thus complied with provisions of section 194C(6

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 of the Act on which payment, assessee is liable to deduct TDS, which is not deducted by the assessee mainly the applicability of section

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

ASHOK IRAPPA BANNUR ,BAGALKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX , BELAGAVI

In the result appeal filed by assessee stands allowed

section 194C(6) and (7) of the Act, and in view of the above, the order of assessment was not erroneous, on the facts and circumstances of the case. 6. The learned CIT was not justified on facts, in appreciating that the details filed demonstrate that the information was available before the completion of the assessment proceedings and no disallowance

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

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

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

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

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

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

6 (i) That the assessee is not liable to deduct tax at source under Section 194C of the Act in respect of its payments to BCCL. (ii) Section 40(a)(ia) of the Act cannot be invoked to disallow

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

JAYARAMA 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\nfor statistical purposes

section 194C of the Act. The grounds of appeal raised\nby the assessee on this issue are, therefore, dismissed.\n51. The issue raised by the assessee though Ground Nos.4 to 6 are\ninterconnected challenging the disallowances

A. KISORE RAO AND OTHERS vs. ITO,

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

6 of the judgment and/or order under challenge reads as follows : 7 “ In the present case before us the assessee has deducted tax under Section 194C(2) of the Act being payments made to sub-contractors and it is not a case of non-deduction of tax or no deduction of tax as is the import of section

JAYARAMA 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\nfor statistical purposes

section 194C of the Act. The grounds of appeal raised\nby the assessee on this issue are, therefore, dismissed.\n51.\nThe issue raised by the assessee though Ground Nos.4 to 6 are\ninterconnected challenging the disallowances

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

section 194C of the Act. The grounds of appeal raised\nby the assessee on this issue are, therefore, dismissed.\n51.\nThe issue raised by the assessee though Ground Nos.4 to 6 are\ninterconnected challenging the disallowances