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14 results for “section 68”+ Section 115Aclear

Sorted by relevance

Delhi63Mumbai53Bangalore14Pune7Kolkata6Dehradun4Chandigarh3Hyderabad2Chennai2Visakhapatnam1

Key Topics

Section 20115Section 201(1)14Double Taxation/DTAA12TDS11Section 19510Section 9(1)(vii)10Section 195(2)10Section 1948Section 234A4Section 69

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

ITA 1299/BANG/2015[2010-11]Status: DisposedITAT Bangalore11 May 2018AY 2010-11

section 115A(1A) shows that for the purposes of income-tax copyright in "computer software" is IT(IT)ANos.1190, 1295/Bang/2014, 2845, 949, 950/Bang/2017, IT(TP)A Nos.374, 466/Bang/2013, 68

DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE- 1(2), BANGALORE vs. M/S. MANTHAN SOFTWARE SERVICES PRIVATE LIMITED, BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes and all the five appeals filed by the revenue are dismissed

ITA 971/BANG/2019[2015-16]Status: DisposedITAT Bangalore28 Aug 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri S.S. Parida, CIT (DR)
Section 195
3
Addition to Income3
Section 195(2)
Section 201
Section 201(1)
Section 9(1)(vii)

115A of the Income Tax Act or DTAA has to be adopted. 8. Without prejudice to the above ground, the learned AO has erred in levying surcharge @ 2% and education cess @ 3% on the TDS amount, without appreciating that as per Section 2o6AA of the Act, the maximum rate that can be applied in the instant case

M/S MANTHAN SOFTWARE SERVICES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes and all the five appeals filed by the revenue are dismissed

ITA 556/BANG/2019[2012-13]Status: DisposedITAT Bangalore28 Aug 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri S.S. Parida, CIT (DR)
Section 195Section 195(2)Section 201Section 201(1)Section 9(1)(vii)

115A of the Income Tax Act or DTAA has to be adopted. 8. Without prejudice to the above ground, the learned AO has erred in levying surcharge @ 2% and education cess @ 3% on the TDS amount, without appreciating that as per Section 2o6AA of the Act, the maximum rate that can be applied in the instant case

DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE- 1(2), BANGALORE vs. M/S. MANTHAN SOFTWARE SERVICES PRIVATE LIMITED, BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes and all the five appeals filed by the revenue are dismissed

ITA 968/BANG/2019[2012-13]Status: DisposedITAT Bangalore28 Aug 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri S.S. Parida, CIT (DR)
Section 195Section 195(2)Section 201Section 201(1)Section 9(1)(vii)

115A of the Income Tax Act or DTAA has to be adopted. 8. Without prejudice to the above ground, the learned AO has erred in levying surcharge @ 2% and education cess @ 3% on the TDS amount, without appreciating that as per Section 2o6AA of the Act, the maximum rate that can be applied in the instant case

DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE- 1(2), BANGALORE vs. M/S. MANTHAN SOFTWARE SERVICES PRIVATE LIMITED, BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes and all the five appeals filed by the revenue are dismissed

ITA 970/BANG/2019[2014-15]Status: DisposedITAT Bangalore28 Aug 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri S.S. Parida, CIT (DR)
Section 195Section 195(2)Section 201Section 201(1)Section 9(1)(vii)

115A of the Income Tax Act or DTAA has to be adopted. 8. Without prejudice to the above ground, the learned AO has erred in levying surcharge @ 2% and education cess @ 3% on the TDS amount, without appreciating that as per Section 2o6AA of the Act, the maximum rate that can be applied in the instant case

M/S MANTHAN SOFTWARE SERVICES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes and all the five appeals filed by the revenue are dismissed

ITA 557/BANG/2019[2013-14]Status: DisposedITAT Bangalore28 Aug 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri S.S. Parida, CIT (DR)
Section 195Section 195(2)Section 201Section 201(1)Section 9(1)(vii)

115A of the Income Tax Act or DTAA has to be adopted. 8. Without prejudice to the above ground, the learned AO has erred in levying surcharge @ 2% and education cess @ 3% on the TDS amount, without appreciating that as per Section 2o6AA of the Act, the maximum rate that can be applied in the instant case

DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE- 1(2), BANGALORE vs. M/S. MANTHAN SOFTWARE SERVICES PRIVATE LIMITED, BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes and all the five appeals filed by the revenue are dismissed

ITA 972/BANG/2019[2016-17]Status: DisposedITAT Bangalore28 Aug 2019AY 2016-17

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri S.S. Parida, CIT (DR)
Section 195Section 195(2)Section 201Section 201(1)Section 9(1)(vii)

115A of the Income Tax Act or DTAA has to be adopted. 8. Without prejudice to the above ground, the learned AO has erred in levying surcharge @ 2% and education cess @ 3% on the TDS amount, without appreciating that as per Section 2o6AA of the Act, the maximum rate that can be applied in the instant case

DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE- 1(2), BANGALORE vs. M/S. MANTHAN SOFTWARE SERVICES PRIVATE LIMITED, BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes and all the five appeals filed by the revenue are dismissed

ITA 969/BANG/2019[2013-14]Status: DisposedITAT Bangalore28 Aug 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri S.S. Parida, CIT (DR)
Section 195Section 195(2)Section 201Section 201(1)Section 9(1)(vii)

115A of the Income Tax Act or DTAA has to be adopted. 8. Without prejudice to the above ground, the learned AO has erred in levying surcharge @ 2% and education cess @ 3% on the TDS amount, without appreciating that as per Section 2o6AA of the Act, the maximum rate that can be applied in the instant case

M/S MANTHAN SOFTWARE SERVICES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes and all the five appeals filed by the revenue are dismissed

ITA 560/BANG/2019[2016-17]Status: DisposedITAT Bangalore28 Aug 2019AY 2016-17

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri S.S. Parida, CIT (DR)
Section 195Section 195(2)Section 201Section 201(1)Section 9(1)(vii)

115A of the Income Tax Act or DTAA has to be adopted. 8. Without prejudice to the above ground, the learned AO has erred in levying surcharge @ 2% and education cess @ 3% on the TDS amount, without appreciating that as per Section 2o6AA of the Act, the maximum rate that can be applied in the instant case

M/S MANTHAN SOFTWARE SERVICES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes and all the five appeals filed by the revenue are dismissed

ITA 558/BANG/2019[2014-15]Status: DisposedITAT Bangalore28 Aug 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri S.S. Parida, CIT (DR)
Section 195Section 195(2)Section 201Section 201(1)Section 9(1)(vii)

115A of the Income Tax Act or DTAA has to be adopted. 8. Without prejudice to the above ground, the learned AO has erred in levying surcharge @ 2% and education cess @ 3% on the TDS amount, without appreciating that as per Section 2o6AA of the Act, the maximum rate that can be applied in the instant case

M/S MANTHAN SOFTWARE SERVICES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes and all the five appeals filed by the revenue are dismissed

ITA 559/BANG/2019[2015-16]Status: DisposedITAT Bangalore28 Aug 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri S.S. Parida, CIT (DR)
Section 195Section 195(2)Section 201Section 201(1)Section 9(1)(vii)

115A of the Income Tax Act or DTAA has to be adopted. 8. Without prejudice to the above ground, the learned AO has erred in levying surcharge @ 2% and education cess @ 3% on the TDS amount, without appreciating that as per Section 2o6AA of the Act, the maximum rate that can be applied in the instant case

TEJU KIRAN HOLE NARSIPURA MURTHY,MYSORE vs. INCOME TAX OFFICER, WARD-3(2)(1), BENGALURU

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

ITA 789/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jun 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: NoneFor Respondent: Shri Subramanian .S, JCIT-DR
Section 115A(5)Section 115BSection 144C(1)Section 144C(15)(b)Section 148Section 234ASection 250Section 271(1)(c)Section 68Section 69

115A(5) of the Act, the Appellant was not required to file a return of income in India. 14. The CIT(A) and Ld AO erred in levying higher tax under section 115BBE on the interest income of Rs.41,626/- when the same was not income referred to under section 68

DEPUTY COMMISSIONER OF INCOME TAX (IT) , CIRCLE-2(2), BENGALURU , BENGALURU vs. TATA COMMUNICATIONS (UK) LIMITED, UNITED KINGDOM

In the result, appeal filed by the Revenue and the CO of the assesseeare dismissed

ITA 39/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Apr 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.39/Bang/2025 Assessment Year : 2018-19

For Appellant: Shri. Ketan Ved, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bangalore
Section 115A(1)(b)Section 147Section 148ASection 234ASection 9Section 9(1)(vi)

68 Upper Thames Street, Bangalore. London EC4V3BJ, United Kingdom 999999. PAN :AAHCT 0782 C APPELLANT RESPONDENT CONo.8/Bang/2025 (in ITA No.39/Bang/2025) Assessment Year : 2018-19 M/s. Tata Communications (UK) Ltd., Vs. DCIT (International United Kingdom 999999. Taxation), PAN :AAHCT 0782 C Circle –2(2), Bangalore. APPELLANT RESPONDENT Assessee by : Shri. Ketan Ved, CA Revenue by : Ms. Neera Malhotra, CIT(DR)(ITAT

M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

115A(1)(b)(B) of the Act and article 12(2) of the Convention, tax was payable at the fixed rate of 20 per cent. of the gross amount of fees for technical services and the applicant would not be able to claim any deduction from the gross amount. The appellant preferred an appeal by way of special leave