COMMISSIONER OF INCOME TAX TDS vs. M/S BHARAT HOTELS LIMITED

Appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

deducted the tax at source (TDS), as was required under Section 194 I of the Income Tax Act, 1961 (for short

CORPORATION BANK vs. THE INCOME TAX OFFICER (TDS)

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114401-404/2015 (T-It) Between: Corporation Bank Rep By Senior Manager, Kls Gotge College Of Commerce Branch Gogte College Campus Belagavi-590 006. ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

deduct the TDS. In case the Bank does not deduct the TDS, it has to face the consequences as mentioned

CORPORATION BANK vs. THE INCOME TAX OFFICER (TDS)

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114397-400/2015 (T-It) Between: Corporation Bank Rep By Chief Manager, Nehru Nagar Branch 1357/A, Pai Complex Opp. Hotel Ramdev P.B.Road, Belagavi-590010 ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

deduct the TDS. In case the Bank does not deduct the TDS, it has to face the consequences as mentioned

BANK OF BARODA vs. THE INCOME TAX OFFICER (TDS)

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114181-184/2015 (T-It) Between: Bank Of Baroda Rep By Chief Manager, Belagavi Branch, 1568, Maruti Galli, Belagavi-590002 ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents R

deduct the TDS. In case the Bank does not deduct the TDS, it has to face the consequences as mentioned

CORPORATION BANK, vs. THE INCOME-TAX OFFICER (TDS),

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114367-370/2015 (T-It) Between: Corporation Bank Rep By Chief Manager, Samadevi Galli Branch 3445/1B, Parvati Complex Samadevi Galli, Belagavi. ... Petitioner (By Sri. Narasimha Prasad B.S. & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

deduct the TDS. In case the Bank does not deduct the TDS, it has to face the consequences as mentioned

THE PR. COMMISSIONER OF INCOME TAX vs. M/S E4E BUSINESS SOLUTIONS PVT LTD

The Appeal is dismissed

Bench: The Hon’Ble Dr. Justice H.B.Prabhakara Sastry

deducting the TDS amount. However, at the request of the defendant that the said arrears need not be deducted from

COMMISSIONER OF INCOME vs. SRI SCORPIO ENGINEERING

Bench: B.V.NAGARATHNA,JAYANT PATEL

TDS either not deducted or deducted but not paid in respect of payment of interest, commission or brokerage etc., before

THE COMMISSIONER OF INCOME-TAX vs. M/S LUWA INDIA PVT LTD

Bench: RAVI MALIMATH,N.KUMAR

TDS either not deducted or deducted but not paid in respect of payment of interest, commission or brokerage etc., before

J SOMASHEKAR vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav Writ Petition No.6217/2019 (T-It) Between: J. Somashekar S/O Sri C. Jayaraj Aged About 46 Years Residing At No.2223, 39Th 'F' Cross 4Th 'T' Block, Jayanagar Bengaluru - 560 041.

deduction of TDS has passed the assessment orders without giving credit to the TDS deducted by the tenants. It is further

THE COMMISSIONER OF INCOME TAX vs. M/S URBAN LADDER HOME DECOR SOLUTIONS PVT LTD

Appeals are dismissed

Bench: V KAMESWAR RAO,S RACHAIAH

deduct TDS on such payments made to non- residents. - 8 - ITA No. 11 of 2022 c/w ITA No. 12 of 2022, ITA No. 14 of 2022 & ITA No. 15 of 2022 4. These

THE COMMISSIONER OF INCOME TAX vs. M/S JINDAL TRACTEBEL POWER CO LTD

Bench: KRISHNA S DIXIT,G BASAVARAJA

deduction of TDS and belated transfer of the TDS amount deducted to the department was due to reasonable cause and penalty

THE DIVISIONAL CONTROLLER vs. KUMARI ANJU MATHEW

Bench: The Hon’Ble Mr.Justice Ashok S. Kinagi

deducting the amount deposited by the Corporation towards TDS. 14 14. The Corporation deducted a sum of Rs.2,54,860/- towards

PR. COMMISSIONER OF INCOME TAX-5 vs. M/S. PUMA SPORTS INDIA P., LTD.,

The appeal stands dismissed

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

TDS is not deductible from commission payment to foreign agent in the present case especially when the assessee failed to deduct

M/S SHUBHANKAR ESTATES PRIVATE LIMITED vs. THE SENIOR SUB-REGISTRAR

Bench: The Hon’Ble Mr. Justice A S Bopanna

deduction of TDS and the first respondent requiring the transferees to produce such proof for deduction of TDS. 4. In a normal

THE COMMISSIONER OF INCOME TAX vs. M/S. JANANI TOURS & RESORTS (P) LTD

Appeal is allowed

Bench: B.VEERAPPA,N.KUMAR

deducted tax on payments made to such taxi owners. The said TDS deduction was remitted, according to the Assessing Officer

MPHASIS LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

deduction of TDS; what is stated is that the petitioner had failed to deduct the TDS; the Proviso employs the expression

THE COMMISSIONER OF INCOME TAX vs. SRI PETER KENNEDY

The appeals are dismissed

Bench: B.VEERAPPA,N.KUMAR

TDS verification, it was noticed that the assessee has not deducted tax on certain amount payable as professional charges to the consultants/doctors