M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

disallowing software expenses of Rs. 1,45,000 under section 40(a)(ia) for not making TDS under section 194J

M/S INFOSYS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

disallowing software expenses paid/payable to residents and non residents amounting to Rs. 30,23,602 and Rs. 14,65,417 respectively [totaling to Rs.44,88,019] under section 40(a)(ia) / 40(a)(i) for not deducting tax at source in respect of the said payments under section 194J

INFOSYS LTD.,,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result, Revenue’s appeal for Assessment Year 2006-07 is partly allowed for statistical purposes

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

disallowance under Section 40(a)(ia) of the Act for non-deduction of TDS thereon. We find that in the F.Y. 2005-06 relevant to A.Y. 2006-07, the year under consideration, there was no liability to deduct tax at source under Section 194J

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

194J. Assessee as stated has already disallowed the entire amount in the computation of income as no TDS has been made. Once an amount was disallowed under section

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

194J. Assessee as stated has already disallowed the entire amount in the computation of income as no TDS has been made. Once an amount was disallowed under section

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

194J. Assessee as stated has already disallowed the entire amount in the computation of income as no TDS has been made. Once an amount was disallowed under 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

194J. Assessee as stated has already disallowed the entire amount in the computation of income as no TDS has been made. Once an amount was disallowed under 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

194J. Assessee as stated has already disallowed the entire amount in the computation of income as no TDS has been made. Once an amount was disallowed under 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

194J. Assessee as stated has already disallowed the entire amount in the computation of income as no TDS has been made. Once an amount was disallowed under section

M/S UKN PROPERTIES PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2011-12

194J, the Assessing Officer involved the provisions o f section 40(a (ia) and disallowed the depreciation claimed. The Commissioner

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

Bench: Shri Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2013-14

disallowance of Rs.65,94,145/-, the payment made towards reimbursement of amount recovered on behalf of the client in litigation, payment of official fee, payment for publication and trade fair services has to be deleted at the threshold itself as such payments do not attract the provisions of section 195 of the Act. Proceeding further, he submitted, the payments

DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S INFOSYS BPO LTD, BANGALORE

In the result appeal filed by assessee stands partly allowed

Bench: Shri J. Sudhakar Reddy & Smt.Beena Pillai

194J, the Assessing Officer involved the provisions of section 40(a)(ia) and disallowed the depreciation claimed. The Commissioner (Appeals

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2012-13

disallowance of Rs.65,94,145/-, the payment made towards reimbursement of amount recovered on behalf of the client in litigation, payment of official fee, payment for publication and trade fair services has to be deleted at the threshold itself as such payments do not attract the provisions of section 195 of the Act. Proceeding further, he submitted, the payments

M/S VIDAL HEALTH INSURANCE TPA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX (OSD) , BANGALORE

In the result appeals for A

Bench: Smt. Beena Pillai & Shri. O.P. Meena

disallowing expenditure of Rs.58,80,650 incurred towards toll-free telephone charges under section 40(a)(ia) of the Act for non-deduction of taxes under section 194J

DCIT, BANGALORE vs. M/S W.S. ATKINS (INDIA) PVT. LTD.,, BANGALORE

In the result, the appeal of the revenue is dismissed and C

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

194J, the Assessing Officer invoked the provisions of section 40(a)(ia) and disallowed the depreciation claimed. The Commissioner (Appeals

JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R &D INSTITUTE INDIA- BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

disallowed the depreciation under section 40(a)(i)/(ia) by observing as under: “5.5 Under the circumstances, I am constrained to invoke the amended provisions of section 9(1) with regard to definition of ‘royalty’ and to apply the same for the purpose of section 194J

JOINT COMMISSIONER OF INCOME -TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

disallowed the depreciation under section 40(a)(i)/(ia) by observing as under: “5.5 Under the circumstances, I am constrained to invoke the amended provisions of section 9(1) with regard to definition of ‘royalty’ and to apply the same for the purpose of section 194J

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

disallowed the depreciation under section 40(a)(i)/(ia) by observing as under: “5.5 Under the circumstances, I am constrained to invoke the amended provisions of section 9(1) with regard to definition of ‘royalty’ and to apply the same for the purpose of section 194J