M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE
In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-
ITA 511/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14
Bench: Shri B.R Baskaran & Smt. Beena Pillai
For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)
194C when the same is in the 8.2. NA
NA
NA
NA
2013-14
nature of renting of machine/plat/equipment under Section 194
I and the 2014-15
8.2. NA
NA
NA
NA appellant is not able to deduct tax on the payment of rent
2015-16
8.2. NA
NA
NA
NA towards generators under Section 1941 since the amount paid