KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, BANGALORE

In the result, all the three appeals filed by assessee stands\npartly allowed

u/s.\n144C(1) of the act holding that IUC received by the assessee are\nin the nature of 'Royalty' under the provisions of the act, as well\nunder the India-Japan DTAA.\n2.7 Aggrieved by the order of the Ld.AO, the assessee filed\nobjections before the DRP. The DRP after hearing the\nsubmissions of the assessee, passed direction dated

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, JAPAN

In the result, all the three appeals filed by assessee stands\npartly allowed

u/s.\n144C(1) of the act holding that IUC received by the assessee are\nin the nature of 'Royalty' under the provisions of the act, as well\nunder the India-Japan DTAA.\n2.7 Aggrieved by the order of the Ld.AO, the assessee filed\nobjections before the DRP. The DRP after hearing the\nsubmissions of the assessee, passed direction dated

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

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

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

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

GLOBE TELESERVICES LIMITED,HONG KONG vs. THE DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE-2(1), BANGALORE, BANGALORE

In the result, both the appeals filed by the assessee for both\nthe years under consideration stands partly allowed

u/s. 9(1)(vi) of the Act in the hands of\nthe non-resident assessee as there is no “use” or “process” or a\nequipment that was made available to the customers in India.\nHe also referred to the following decisions which have discussed\nthe applicability of section 9(1)(vi) for the IUC charges in great\ndetail:-\nVodafone Idea

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

9(1)(vi) of the Act or the Explanation introduced into the Act w.e.f. 1.4.2012. In our view, application of law is required to be decided by the coordinate Bench by discussing the provision of law and also of the judgment and thereafter discussing how the said provision of law and judgment are applicable or not applicable to the facts