ADDL/JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S VIJAYA BANK , BANGALORE

Accordingly the grounds raised by the revenue is allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Bank Of Baroda Vs. Addl. Cit, Ltu, (Erstwhile Vijaya Bank) Bmtc Building 7Th Floor, Central Accounts 6Th Block, Koramangala Bengaluru 560095 Dept., 41/2, M.G. Road Bengaluru 560001 Pan – Aaacvo3787 (Appellant) (Respondent) Acit, Circle - 2(1)(1) Vs. M/S. Bank Of Baroda Room No. 561, 5Th Floor (Erstwhile Vijaya Bank) Aayakar Bhavan 7Th Floor, Central Accounts M.K. Road Dept., 41/2, M.G. Road Mumbai 400020 Bengaluru 560001 Pan – Aaacvo3787 (Appellant) (Respondent) Assessee By: Shri Ananthan, Ca& Smt. Lalitha Rameswaran, Ca Revenue By: Shri G. Manoj Kumar, Cit-Dr Date Of Hearing: 29.03.2023 Date Of Pronouncement: 25.04.2023 M/S. Bank Of Baroda

Section 9(1)(vii) of the Act. 10. For the aforesaid reasons, we hold that the view taken by the Bombay High Court that the transaction charges paid to the Bombay Stock Exchange by its members are for 'technical services' rendered is not an appropriate view. Such charges, really, are in the nature of payments made for facilities provided

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

disallowance as under:- ITA Nos.1107/Bang/2019 & 161/PAN/2019 Page 33 of 46 26. Aggrieved from the above order, the assessee filed appeal before the CIT(A) and the ld. CIT(A) relying on following judgments allowed appeal of the assessee:- • Canara Bank v. JCIT, LTU [2017] 60 ITR (Trib) 1 (ITAT Bang) • Vijaya Bank v. JCIT, LTU in ITA No.1252/B/2010 order

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

disallowance as under:- ITA Nos.1107/Bang/2019 & 161/PAN/2019 Page 33 of 46 26. Aggrieved from the above order, the assessee filed appeal before the CIT(A) and the ld. CIT(A) relying on following judgments allowed appeal of the assessee:- • Canara Bank v. JCIT, LTU [2017] 60 ITR (Trib) 1 (ITAT Bang) • Vijaya Bank v. JCIT, LTU in ITA No.1252/B/2010 order

M/S. NANDI HOSPITALITY SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

42,340/- . ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore Page 4 of 22` 4.2. The Learned Deputy Commissioner of Income Tax, CPC has sent communication under section 143(1)(a) of the Act. Since the Authorized Representative does not regularly check the email and Income tax portal, the Company could not file its response within time

M/S. NANDI HOSPITALITY SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

42,340/- . ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore Page 4 of 22` 4.2. The Learned Deputy Commissioner of Income Tax, CPC has sent communication under section 143(1)(a) of the Act. Since the Authorized Representative does not regularly check the email and Income tax portal, the Company could not file its response within time

M/S. NANDI HOSPITALITY SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

42,340/- . ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore Page 4 of 22` 4.2. The Learned Deputy Commissioner of Income Tax, CPC has sent communication under section 143(1)(a) of the Act. Since the Authorized Representative does not regularly check the email and Income tax portal, the Company could not file its response within time

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

42 a company for the purposes of Section 3 of the Companies Act, 1956. 54. As explained in the foregoing paragraphs, Section 2(17) of the income Tax Act r.w.s. 2(26) which defines „company‟ to mean a company formed and registered under the Companies Act, 1956, does not meet the requirement of being a company in the case

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

42. The Ground Nos. 1 and 6 of the assessee’s appeal are general Grounds which do not require any separate adjudication. Hence, we dismiss the same as infructuous. 43. The Ground No. 2 of the assessee’s appeal pertains to deductibility of software expenses as revenue expenses. 44. At the outset, we note that the issue raised

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

42. The Ground Nos. 1 and 6 of the assessee’s appeal are general Grounds which do not require any separate adjudication. Hence, we dismiss the same as infructuous. 43. The Ground No. 2 of the assessee’s appeal pertains to deductibility of software expenses as revenue expenses. 44. At the outset, we note that the issue raised

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

42. The Ground Nos. 1 and 6 of the assessee’s appeal are general Grounds which do not require any separate adjudication. Hence, we dismiss the same as infructuous. 43. The Ground No. 2 of the assessee’s appeal pertains to deductibility of software expenses as revenue expenses. 44. At the outset, we note that the issue raised

M/S SYNDICATE BANK,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, UDUPI

In the result, appeal of the revenue in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2015-16

disallowed a sum of Rs.1387,81,80,315/- out of total claim of Rs.1695,59,52,309/-. The assessee bank contended before the learned Commissioner (Appeals) that there is no requirement in Section 36(1)(viia) that the provision should be in relation to rural advances. Further, it was contended that the reliance placed by the learned Assessing Officer

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

section 132A. 50.3 Applicability-These\namendments will take effect from the 1st day of June, 2007.\"\n\n6.2 From the perusal of the section 153D of the Act read with the CBDT\nCircular No. 3 of 2008, dated 12-3-2008, the legislative intent can be gathered\nso far as that the legislature in its highest wisdom made it compulsory

VODAFONE SOUTH LIMITED,BANGALORE vs. DYDIT, BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter connect service falls within the ambit of IT(IT)A Nos. 1160, 1161 & 1367/Bang/2015, 1312 & 1313/Bang/2016, 1176, 1177 & 2818/Bang/2017, 192, 2469 to 2473/Bang/2018 and S.P. Nos. 286 to 288/Bang/2019 Page

DEPUTY COMMISSIONER OF INCOME TAX,BANGALORE vs. M/S.VODAFONE SOUTH LTD.,, NEW DELHI

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter connect service falls within the ambit of IT(IT)A Nos. 1160, 1161 & 1367/Bang/2015, 1312 & 1313/Bang/2016, 1176, 1177 & 2818/Bang/2017, 192, 2469 to 2473/Bang/2018 and S.P. Nos. 286 to 288/Bang/2019 Page

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(2) INTERNATIONAL TAXATION , BANGALORE vs. M/S VODAFONE SOUTH LTD , BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter connect service falls within the ambit of IT(IT)A Nos. 1160, 1161 & 1367/Bang/2015, 1312 & 1313/Bang/2016, 1176, 1177 & 2818/Bang/2017, 192, 2469 to 2473/Bang/2018 and S.P. Nos. 286 to 288/Bang/2019 Page

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter connect service falls within the ambit of IT(IT)A Nos. 1160, 1161 & 1367/Bang/2015, 1312 & 1313/Bang/2016, 1176, 1177 & 2818/Bang/2017, 192, 2469 to 2473/Bang/2018 and S.P. Nos. 286 to 288/Bang/2019 Page

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter connect service falls within the ambit of IT(IT)A Nos. 1160, 1161 & 1367/Bang/2015, 1312 & 1313/Bang/2016, 1176, 1177 & 2818/Bang/2017, 192, 2469 to 2473/Bang/2018 and S.P. Nos. 286 to 288/Bang/2019 Page

DCIT, BANGALORE vs. M/S VODAFONE SOUTH LTD.,, NEW DELHI

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter connect service falls within the ambit of IT(IT)A Nos. 1160, 1161 & 1367/Bang/2015, 1312 & 1313/Bang/2016, 1176, 1177 & 2818/Bang/2017, 192, 2469 to 2473/Bang/2018 and S.P. Nos. 286 to 288/Bang/2019 Page

M/S VODAFONE MOBILE SERVICES LIMITED ,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(1), BANGALORE

In the result, all three Stay petitions are dismissed, five appeals of the assessee for A

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

42, the tribunal decided the issue on one aspect against the assessee and held that the consideration paid by the assessee as IUC charges for alleged inter connect service falls within the ambit of IT(IT)A Nos. 1160, 1161 & 1367/Bang/2015, 1312 & 1313/Bang/2016, 1176, 1177 & 2818/Bang/2017, 192, 2469 to 2473/Bang/2018 and S.P. Nos. 286 to 288/Bang/2019 Page