M/S BRIGADE ENTERPRISES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), BANGALORE

In the result, the assessee’s appeals for assessment years 2008-09 to 2010-11 are partly allowed for statistical purposes

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

disallowances under section 14A of the Act r.w.r. 8D(2)(ii) and 8D(2)(iii) of the IT Rules, 1962 (Rules) amounting to Rs.63,60,000/- and Rs.1,01,60,000/- (totally amounting to Rs.1,65

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

65,80,751/- was disallowed and added back to the returned income of the assessee by the AO. 5. Aggrieved by the above order of the AO, the went in appeal before the ld CIT(A) stating that the assessing officer has erred in computing the disallowance under section

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

65,80,751/- was disallowed and added back to the returned income of the assessee by the AO. 5. Aggrieved by the above order of the AO, the went in appeal before the ld CIT(A) stating that the assessing officer has erred in computing the disallowance under section

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

65,630 in respect Page 2 IT(TP)A No. 718/Bang/2017 of profits of 4 SEZ units viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 and Pune Unit 1. 3. The learned assessing officer has erred in denying deduction computed under section 10AA (after making certain disallowances

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

In the result, Revenue’s appeal for A

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

65,47,924/- is to be fully allowed as deduction as claimed by the appellant. 9.1 The learned Commissioner of Income tax (Appeals) – I, Bangalore has erred in confirming disallowance under 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

Section 201(1) of IT(TP)A No.2846/Bang/2017 M/s. Dell International Services India Pvt. Ltd., Bangalore Page 26 of 47 the Act as the Assessee had made a suo moto disallowance of the entire provision amount in the year of creation of the provision. Reliance is also placed on the decision of the Hon’ble High Court of Karnataka

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

disallowed the expenditure cannot now turn around and say that there was no liability to deduct tax at source. 8. He thus submitted that the disability under section 40(a)(i)/(ia) and the liability under section 201(1) of the Act cannot be different and both arise out of the same default. 9. We have perused the submissions advance

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

disallowed the expenditure cannot now turn around and say that there was no liability to deduct tax at source. 8. He thus submitted that the disability under section 40(a)(i)/(ia) and the liability under section 201(1) of the Act cannot be different and both arise out of the same default. 9. We have perused the submissions advance

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

Section 40(a)(ia) and taxes paid on the same, there is no loss to revenue to the Government as the revenue is more than adequately compensated in the form of higher taxes by the deductor due to disallowance u/s 40(a)(ia). In this regard, the Company had made a detailed submission before the learned AO vide submission dated

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

Section 40(a)(ia) and taxes paid on the same, there is no loss to revenue to the Government as the revenue is more than adequately compensated in the form of higher taxes by the deductor due to disallowance u/s 40(a)(ia). In this regard, the Company had made a detailed submission before the learned AO vide submission dated

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

Section 40(a)(ia) and taxes paid on the same, there is no loss to revenue to the Government as the revenue is more than adequately compensated in the form of higher taxes by the deductor due to disallowance u/s 40(a)(ia). In this regard, the Company had made a detailed submission before the learned AO vide submission dated

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

section 40(a)(ia) would not apply to disallow payments when TDS was not d o n e a n d s u b s e q u e n t l y b e c o m e t a x a b l e o n a c c o u n t o f a retrospective legislation

M/S. SYNGENE INTERNATIONAL LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 6, BANGALORE

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

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2010-11

disallowed. Contentions before the ITAT: 3.6 There is no splitting up or reconstruction of business. The following factual aspects demonstrate the independence of SEZ Unit S11: 3.7 Physical location: The EOU unit 1 was situated at 20th KM, Hosur Road whereas the SEZ unit — S 11 is situated at Biocon SEZ, Bommasandra - Jigani Link Road, Bangalore. These two units

TEXO THE BUILDERS ,UDUPI vs. ACIT, CENTRAL CIRCLE-2, MANGALORE

In the result, we dismiss grounds raised by the assessee

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

65,00,980 u/s 147 3.4. The appellant aggrieved by the above addition and disallowance preferred an appeal before learned Commissioner of Income Tax (Appeals). During the course of the appeal proceedings the appellant submitted all the relevant details to substantiate the genuineness of the expense. However, the learned assessing officer considered the submissions of the appellant and granted relief

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. 4,01,042 made by the AD under section 40(a)(i) of the Act on account of non-withholding of taxes under section 195 of the Act. 22. The learned CIT(A) has erred in facts, in contending that no documentary evidences were produced in relation to the services provided by non-resident partnership firms, without

SAP INDIA PRIVATE LIMITED,BANGALORE vs. COMMISSIONER INCOME TAX (A) BANGALORE-6, BANGALORE

In the result, both the appeals of the assessee are partly allowed

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

65,08,888/-. The said sum represented disallowance due to non-deduction of tax at source pertaining to expenses claimed in respect of 80-IC unit. According to the CIT(A), the income of 80-IC unit which gets enhanced consequent to the disallowance under section

SAP INDIA PRIVATE LIMITED ,BANGALORE vs. COMMISSIONER INCOME TAX (A) BANGALORE-6, BANGALORE

In the result, both the appeals of the assessee are partly allowed

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

65,08,888/-. The said sum represented disallowance due to non-deduction of tax at source pertaining to expenses claimed in respect of 80-IC unit. According to the CIT(A), the income of 80-IC unit which gets enhanced consequent to the disallowance under section

DCIT, BANGALORE vs. M/S CORE OBJECTS INDIA PVT. LTD.,, BANGALORE

In the result appeal filed by assessee stands allowed as indicated hereinabove and appeal filed by revenue stands allowed partly

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

disallowance by the Ld. AO under section 10A regarding the voluntary income offered by assessee for computing the transfer pricing adjustment. 39. On one hand, it is the assessee’s contention that provisions of section 92(4) will not be applicable in this case as the transfer Page 24 of 55 IT(TP)A No.517 & 570/Bang/2015 pricing adjustment has been