M/S PROCESS PUMPS vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow inspection

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow inspection

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS PVT LTD

Appeals are partly allowed to the extent indicated

Bench: S.SUJATHA,VINEET SARAN

133-A of the Act was conducted at the business premises of the assessee on 26.9.2007 by the competent authority in order to ascertain the TDS compliance with respect to Section 192 of the Act on two issues i.e., (i) Issue of consultant doctors (ii) Issue of rent 3. The Assessing Officer(AO) found that there were three categories

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS

Appeals are partly allowed to the extent indicated

Bench: S.SUJATHA,VINEET SARAN

133-A of the Act was conducted at the business premises of the assessee on 26.9.2007 by the competent authority in order to ascertain the TDS compliance with respect to Section 192 of the Act on two issues i.e., (i) Issue of consultant doctors (ii) Issue of rent 3. The Assessing Officer(AO) found that there were three categories

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

Section 133(6) of the Income Tax Act, 1961 (‘the Act’, for short), calling upon the petitioner-Bank to submit details of the Fixed Deposits held by the Visveswarayya Technological University, Belagavi (‘the VTU’, for short) and the interest paid on such deposits during the financial years 2010-2011 to 2013-2014, and the Tax Deducted at Source (‘TDS

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

Section 133(6) of the Income Tax Act, 1961 (‘the Act’, for short), calling upon the petitioner-Bank to submit details of the Fixed Deposits held by the Visveswarayya Technological University, Belagavi (‘the VTU’, for short) and the interest paid on such deposits during the financial years 2010-2011 to 2013-2014, and the Tax Deducted at Source (‘TDS

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

Section 133(6) of the Income Tax Act, 1961 (‘the Act’, for short), calling upon the petitioner-Bank to submit details of the Fixed Deposits held by the Visveswarayya Technological University, Belagavi (‘the VTU’, for short) and the interest paid on such deposits during the financial years 2010-2011 to 2013-2014, and the Tax Deducted at Source (‘TDS

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

Section 133(6) of the Income Tax Act, 1961 (‘the Act’, for short), calling upon the petitioner-Bank to submit details of the Fixed Deposits held by the Visveswarayya Technological University, Belagavi (‘the VTU’, for short) and the interest paid on such deposits during the financial years 2010-2011 to 2012-2013, and the Tax Deducted at Source (‘TDS

TATA ADVANCED MATERIALS LIMITED

Appeals are allowed

Bench: P.B.BAJANTHRI

Sections 4, 5, 9, 90 and 91 of the Act, the provisions of the DTAA are relevant while applying the provisions of deduction of TDS. Re: Question No. 2 as follows:  that the payments made by assessee to the NTOs18 could not be characterised as royalty, as payment is made to use the process or an equipment

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424 (NEW #8) 21ST CROSS, EJIPURA MAIN ROAD, VIVEKANAGAR POST, 43 BANGALORE-560047, BY ITS DIRECTOR SRI.TEDDY JOSEPH S/O THOOMBUNKAL THOMAS JOSE AGED 41 YEARS. 8. CRAIGMORE TEXTILES

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424 (NEW #8) 21ST CROSS, EJIPURA MAIN ROAD, VIVEKANAGAR POST, 43 BANGALORE-560047, BY ITS DIRECTOR SRI.TEDDY JOSEPH S/O THOOMBUNKAL THOMAS JOSE AGED 41 YEARS. 8. CRAIGMORE TEXTILES

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424 (NEW #8) 21ST CROSS, EJIPURA MAIN ROAD, VIVEKANAGAR POST, 43 BANGALORE-560047, BY ITS DIRECTOR SRI.TEDDY JOSEPH S/O THOOMBUNKAL THOMAS JOSE AGED 41 YEARS. 8. CRAIGMORE TEXTILES

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424 (NEW #8) 21ST CROSS, EJIPURA MAIN ROAD, VIVEKANAGAR POST, 43 BANGALORE-560047, BY ITS DIRECTOR SRI.TEDDY JOSEPH S/O THOOMBUNKAL THOMAS JOSE AGED 41 YEARS. 8. CRAIGMORE TEXTILES

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424 (NEW #8) 21ST CROSS, EJIPURA MAIN ROAD, VIVEKANAGAR POST, 43 BANGALORE-560047, BY ITS DIRECTOR SRI.TEDDY JOSEPH S/O THOOMBUNKAL THOMAS JOSE AGED 41 YEARS. 8. CRAIGMORE TEXTILES

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424 (NEW #8) 21ST CROSS, EJIPURA MAIN ROAD, VIVEKANAGAR POST, 43 BANGALORE-560047, BY ITS DIRECTOR SRI.TEDDY JOSEPH S/O THOOMBUNKAL THOMAS JOSE AGED 41 YEARS. 8. CRAIGMORE TEXTILES

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424 (NEW #8) 21ST CROSS, EJIPURA MAIN ROAD, VIVEKANAGAR POST, 43 BANGALORE-560047, BY ITS DIRECTOR SRI.TEDDY JOSEPH S/O THOOMBUNKAL THOMAS JOSE AGED 41 YEARS. 8. CRAIGMORE TEXTILES

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424 (NEW #8) 21ST CROSS, EJIPURA MAIN ROAD, VIVEKANAGAR POST, 43 BANGALORE-560047, BY ITS DIRECTOR SRI.TEDDY JOSEPH S/O THOOMBUNKAL THOMAS JOSE AGED 41 YEARS. 8. CRAIGMORE TEXTILES

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424 (NEW #8) 21ST CROSS, EJIPURA MAIN ROAD, VIVEKANAGAR POST, 43 BANGALORE-560047, BY ITS DIRECTOR SRI.TEDDY JOSEPH S/O THOOMBUNKAL THOMAS JOSE AGED 41 YEARS. 8. CRAIGMORE TEXTILES