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102 results for “TDS”+ Disallowanceclear

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Key Topics

Section 260171 Section 40108 TDS61 Disallowance57 Section 260A44 Deduction29 Addition to Income27 Section 143(3)23 Section 26320 Section 194C

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,

Accordingly dispose of the appeal as allowed

ITA/53/2024HC Karnataka05 Jun 2025

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

Section 143(2)Section 143(3)Section 144C(13)Section 260ASection 263Section 40

TDS was not disallowed under Section 40(a)(ia) of the Act in the assessment order. Failure to do so has resulted

M/S. CHARIOT INTERNATIONAL (P) LTD vs. DY.COMMISSIONER OF INCOME TAX

In the result, the appeal fails and is hereby

Showing 1–20 of 102 · Page 1 of 6

19

ITA/230/2014HC Karnataka19 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10BSection 143(1)Section 195Section 260

TDS should not be disallowed and brought to tax. The Assessing Officer, by an order dated 16.12.2011, inter alia held

M/S SUBEX LTD vs. THE DEPUTY COMMISSIONER

Appeal is allowed

ITA/787/2017HC Karnataka22 Dec 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 10Section 143(3)Section 260Section 92

TDS; • failure to deduct tax attracts disallowance under Section 40(a)(ia) of the Act; • scheme of TDS provisions applies

THE COMMR OF INCOME TAX vs. M/S WIPRO LTD

ITA/3200/2005HC Karnataka28 Feb 2012

Bench: RAVI MALIMATH,N.KUMAR

Section 10Section 1OSection 260Section 43B

TDS. Therefore, the assessing officer disallowed the expenditure. The assessee had claimed warranty expenses as deduction. The same was also

PR COMMISSIONER OF vs. M/S WIPRO LIMITED

In the result, the appeal is disposed of in terms

ITA/464/2017HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260ASection 32

TDS 16 was deducted on the payment, therefore, disallowance under Section 40(a)(ia) of the Act has rightly been

THE COMMISSIONER OF INCOME TAX vs. M/S INFOSYS TECHNOLOGIES LTD

The appeal is disposed off

ITA/174/2011HC Karnataka19 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 10ASection 195Section 260Section 40Section 80H

TDS u/s.195 of the Act and consequently no disallowance u/s.40(a)(i) of the Act can be made? 3 2. Whether

COMMISSONER OF INCOME TAX vs. M/S SHAW WALLACE

In the result, the appeal is dismissed

ITA/502/2013HC Karnataka09 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 36(1)(vii)

disallowance of Rs.2,28,95,853/- being TDS payment made on behalf of sale promoters. In paragraph 6.3.5, it has also

SRI.BAPOOJI PATTIN SOUHARD vs. THE PRINCIPAL COMMISSIONER

Appeal is dismissed confirming the order passed by the

ITA/100015/2018HC Karnataka10 Oct 2018

Bench: H.T.NARENDRA PRASAD,B.VEERAPPA

Section 143Section 260ASection 80P

disallowing Pigmi commission on the ground that no TDS was made of Rs.1,70,46,946/-. Accordingly, the Assessing Officer

M/S GAONKAR MINES vs. THE ADDL COMMISSIONER

WP/36428/2016HC Karnataka14 Nov 2017

Bench: The Hon'Ble Dr.Justice Vineet Kothari

Section 119Section 132Section 234ASection 234BSection 234CSection 40

disallowance u/s 40(a)(ia) was made due to non- deduction/remittance of tax on contract payment. The contract payments were found to have been made through out the year and accordingly TDS

THE PR. COMMISSIONER OF INCOME TAX vs. M/S CERNER HEALTH

In the result, the appeal is disposed of

ITA/210/2016HC Karnataka26 May 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 10ASection 195Section 260Section 40

disallowance under section 40(a)(ia) for non deducting TDS? b) Whether on the facts and in the circumstances of the case

THE COMMISSINER OF INCOME TAX (APPEALS) AND ANR vs. THE BIJAPUR DISTRICT CENTRAL

ITA/200014/2015HC Karnataka23 Mar 2018

Bench: R.DEVDAS,VINEET KOTHARI

disallowance of such interest paid to the members without TDS, was liable to be made as per the provisions of Section

LITTLE EYE SOFTWARE LABS PRIVATE LIMITED

In the result, the appeal is disposed of

COP/210/2016HC Karnataka25 Nov 2016

Bench: VINEET KOTHARI

Section 10ASection 195Section 260Section 40

disallowance under section 40(a)(ia) for non deducting TDS? b) Whether on the facts and in the circumstances of the case

THE COMMISSIONER OF INCOME TAX vs. M/S. ADISHWAR INDIA LTD

ITA/96/2015HC Karnataka03 Aug 2015

Bench: B.MANOHAR,VINEET SARAN

Section 194HSection 260Section 40

TDS was not deducted by the assessee and hence the disallowance of expenditure under Section 40(a)(ia) of the Income

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/382/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

disallowance made under Section 40[a][ia] for non deduction of TDS on payments made to Director’s towards sitting

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/381/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

disallowance made under Section 40[a][ia] for non deduction of TDS on payments made to Director’s towards sitting

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/197/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

disallowance made under Section 40[a][ia] for non deduction of TDS on payments made to Director’s towards sitting

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/383/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

disallowance made under Section 40[a][ia] for non deduction of TDS on payments made to Director’s towards sitting

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/199/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

disallowance made under Section 40[a][ia] for non deduction of TDS on payments made to Director’s towards sitting

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

ITA/324/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

disallowance made under Section 40[a][ia] for non deduction of TDS on payments made to Director’s towards sitting

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/384/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

disallowance made under Section 40[a][ia] for non deduction of TDS on payments made to Director’s towards sitting