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

TDS under Section 194A of the Act. Subsequently, on 16.01.2015, the ITO issued summons under Section 131 of the Act, and also

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

TDS under Section 194A of the Act. Subsequently, on 16.01.2015, the ITO issued summons under Section 131 of the Act, and also

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

TDS under Section 194A of the Act. Subsequently, on 20.01.2015, the ITO issued summons under Section 131 of the Act, and also

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

TDS, stated that they have not rendered any services to the assessee. It was found that some of them never owned any transportation vehicles and some of them did not have any means. Further, some of the vehicles were not transport vehicles but were autos, scooters, ambulances and school buses etc. However, on an examination of the bank accounts

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeal is dismissed; and

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

TDS authority? 2) Whether denial of exemption under Section 10(5) of the IT Act, 1961 read with Rule 2B of the IT Rules, 1962 of reimbursement of leave travel expenses as claimed by the employee of the Appellant was justifiable? 3) Whether the Tribunal was justified in holding that in the light of the provisions of Section

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeal is dismissed; and

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

TDS authority? (ii) Whether denial of exemption under Section 10(5) of the IT Act, 1961 rws Rule 2B of the IT Rules, 1962 of reimbursement of leave travel expenses as claimed by the employee of the appellant was justifiable? (iii) Whether the employee of the appellant was not eligible for exemption in respect of travel from the place

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS)

Appeal is dismissed; and

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

TDS authority? 2) Whether denial of exemption under Section 10(5) of the IT Act, 1961 rws Rule 2B of the IT Rules, 1962 of 1 Income Tax Appellate Tribunal - 3 - ITA No. 127/2021 reimbursement of leave travel expenses as claimed by the employee of the Appellant was justified? 3) Whether the employee of the Appellant was not eligible

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

Accordingly dispose of the appeal as allowed

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

TDS on this sum, the disallowance should have been made in terms of Section 40(a)(ia). He also stated that, the Tribunal has failed to note that, a similar disallowance was made in the assessment years 2013-14 and 2014-15. Moreover, it is not a case where one of the legally plausible views has been taken. In support

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M/S. SUMADHURA INFRACON PVT. LTD., vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SMT. H G SHEELA vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT