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

disallowance of deduction expenditure under Section 40(a)(ia) of the Act has not been rightly appreciated by the Tribunal. In this scenario, the judgment of the Hon'ble Apex Court in the case of Shree Choudhary Transport Company': would not be of any assistance to the Revenue unless the material aspects are considered with respect to Section

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

disallowance of deduction expenditure under Section 40(a)(ia) of the Act has not been rightly appreciated by the Tribunal. In this scenario, the judgment of the Hon'ble Apex Court in the case of Shree Choudhary Transport Company': would not be of any assistance to the Revenue unless the material aspects are considered with respect to Section

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

disallowance of deduction expenditure under Section 40(a)(ia) of the Act has not been rightly appreciated by the Tribunal. In this scenario, the judgment of the Hon'ble Apex Court in the case of Shree Choudhary Transport Company': would not be of any assistance to the Revenue unless the material aspects are considered with respect to Section

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

disallowance of deduction expenditure under Section 40(a)(ia) of the Act has not been rightly appreciated by the Tribunal. In this scenario, the judgment of the Hon'ble Apex Court in the case of Shree Choudhary Transport Company': would not be of any assistance to the Revenue unless the material aspects are considered with respect to Section

ACIT, MANGALORE vs. M/S CORPORATION BANK, MANGALORE

In the result, appeal of the revenue stands dismissed

Bench: Shri Rajpal Yadav & Shri Abraham P George

194H of the Act. As per the AO assessee having not deducted tax at source on the amount paid to NFS Section 40a(ia) of the Act stood be attracted. A disallowance

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

disallowance of collection charges of Rs. 5,22,04,677/- retained by the airlines under section 40(a)(ia) on completion of assessment U/s. 153A. 2. The CIT(A) failed to appreciate and ought to have held that the provisions of section 194H

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

disallowance of collection charges of Rs. 5,22,04,677/- retained by the airlines under section 40(a)(ia) on completion of assessment U/s. 153A. 2. The CIT(A) failed to appreciate and ought to have held that the provisions of section 194H

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

disallowance of collection charges of Rs. 5,22,04,677/- retained by the airlines under section 40(a)(ia) on completion of assessment U/s. 153A. 2. The CIT(A) failed to appreciate and ought to have held that the provisions of section 194H

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

disallowance of collection charges of Rs. 5,22,04,677/- retained by the airlines under section 40(a)(ia) on completion of assessment U/s. 153A. 2. The CIT(A) failed to appreciate and ought to have held that the provisions of section 194H

THE KARUR VYSYA BANK LTD,BELLARY vs. ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE, HUBLI-DHARWAD

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

Bench: Shri B.R Baskaran & Smt. Beena Pillaiassessment Year: 2011-12

Section 194H of the Act would not be attracted. HDFC was not acting as an agent of the respondent-assessee. Once the payment was made by HDFC, it was received and credited to the account of the respondent- assessee. In the process, a small fee was deducted by the acquiring bank, i.e. the bank whose swiping machine was used

M/S. SUJATHA NARAYANAN & ASSOCIATES,HASSAN vs. ACIT, HASSAN

In the result, the appeals of the assessee are partly allowed for statistical purposes and that of the revenue are dismissed

Bench: Shri Sunil Kumar Yadav & Shri S. Jayaraman

section 194H, the AO has made disallowance having invoked the provisions of section 40(a)(ia) of the Act, against

DCIT, HASSAN vs. M/S SUJATHA NARAYAN & ASSOCIATES, HASSAN

In the result, the appeals of the assessee are partly allowed for statistical purposes and that of the revenue are dismissed

Bench: Shri Sunil Kumar Yadav & Shri S. Jayaraman

section 194H, the AO has made disallowance having invoked the provisions of section 40(a)(ia) of the Act, against

M/S. SEIKO WATCH INDIA PRIVATE LIMITED,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeal filed by the assessee is dismissed

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Seiko Watch India Pvt. Ltd., The Principal Commissioner Of Income Tax, #874, Ground Floor Temple Vista, Circle – 6(1)(1), Shri Krishna Temple Road, Vs. Bengaluru. Indiranagar I Stage, Bengaluru – 560 038. Pan : Aakcs 6484 K Appellant Respondent Assessee By : Shri. Nithin Surana, Ca Revenue By : Shri. D. K. Mishra, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 01.08.2023 Date Of Pronouncement : 01.08.2023

disallowance under section 40(a)(ia) is to be made in line with assessments concluded for earlier assessment years i.e., AY 2016-17 and AY 2017-18. 3.4 On facts and circumstances of the case and in law, the proposed invocation of the provisions of section 194H

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:-

disallowing rebate and volume discount given to distributors under SNS model of distribution under section 40(a)(ia) of the Act, without appreciating that the provisions of TDS is not applicable on such expenses. The Hon'ble DRP and learned AO has erred in upholding that the provisions of section 194H

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

section 194H of the Act; 5.7 That the learned AO has erred in law and on facts in not allowing INR 7,34,77,951 during the year under consideration i.e. AY 2013-14 which pertains to the AY 2012-13 which was disallowed

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), MANGALORE vs. KARNATAKA BANK LIMITED., MANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2015-16

194H of the Act. Accordingly the Tribunal had deleted identical disallowances made in the hands of Corporation Bank. Accordingly he directed the AO to delete the disallowance of payments made to NFS and Cash Tree. 15. In respect of payment of Rs.96.87 lakhs made to Visa International, the ld CIT(A) restored the issue to the file

M/S. KARNATAKA BANK LIMITED,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE- 2(1), MANGALURU

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2015-16

194H of the Act. Accordingly the Tribunal had deleted identical disallowances made in the hands of Corporation Bank. Accordingly he directed the AO to delete the disallowance of payments made to NFS and Cash Tree. 15. In respect of payment of Rs.96.87 lakhs made to Visa International, the ld CIT(A) restored the issue to the file

SRI. ANIL KUMAR JOSEPH,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal by the revenue is dismissed, while the cross objection by the assessee is allowed

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

Section 194C or 194H of the Act and therefore, the disallowance made under Section 40(a)(ia) of the Act was not called