THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 194-I or 194-C of the Act. 11.8. Sri. K.V. Aravind learned Senior Standing Counsel, while painstakingly referring to both the said provisions, contend that once a vehicle is hired, it was but required for the Assessee to have deducted tax at source, not having done so, the Assessee cannot claim any deduction. In this regard, he relies

M/S.KARNATAKA POWER TRANSMISSION vs. THE DEPUTY COMMISSIONER OF

In the result, the appeals are allowed

Bench: S.SUJATHA,N.K.PATIL

TDS Officer invoked the provisions of Section 194(A)(1) read with explanation appended to the said Section, held that

L. VENKATARAMANA RAJU vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

TDS) and also from payment of income tax in view of Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 and Section 194

M/S SRI BALAJI CORPORATE SERVICES vs. UNION OF INDIA MINISTRY OF FINANCE

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

TDS) and also from payment of income tax in view of Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 and Section 194

THE DIVISIONAL CONTROLLER vs. KUMARI ANJU MATHEW

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

TDS amount. He further contends that as per Section 194- A of the Income Tax Act (for short hereinafter referred

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S GULBARGA ELECTRICITY SUPPLY COMPANY LTD.

Accordingly, appeal of Revenue is dismissed

Bench: B.VEERAPPA,VINEET KOTHARI

Section 40(a)(ia), 194 C and 194J and after following the decision of the co-ordinate bench of the Tribunal in identical circumstances in the case of Bangalore Electricity Supply Company vs. ITO (TDS

THE COMMISSIONER OF INCOME-TAX vs. M/S BANGALORE METRO RAIL CORPORATION LTD

Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE

TDS, whether it was factually and legally tenanble to have allowed the appeal of the assessee in entirety? 3. Whether the work taken up is ancillary to supply of rolling stock or a part of it is a rendering professional and technical service? 2. Hence, they are disposed of by this common order. 3. Heard Shri. K.V. Aravind, learned Standing

THE COMMISSIONER OF INCOME-TAX vs. M/S BANGALORE METRO RAIL CORPORATION LTD.,

Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE

TDS, whether it was factually and legally tenanble to have allowed the appeal of the assessee in entirety? 3. Whether the work taken up is ancillary to supply of rolling stock or a part of it is a rendering professional and technical service? 2. Hence, they are disposed of by this common order. 3. Heard Shri. K.V. Aravind, learned Standing

THE COMMISSIONER OF INCOME TAX vs. M/S HINDUSTAN LEVER LTD

In the result, appeals filed by the revenue fail

Bench: B.MANOHAR,DILIP B.BHOSALE

TDS need be deducted in respect of a sum of Rs.54,73,643/- where gifts like car, gold, silver etc., were distributed to 3rd parties under price scheme without taking into consideration proviso to Section 194B and Section 2(24)(ix) of the Act and erroneously relying on a non-existent CBDT Circular No. 956.?” 5. We have heard learned

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

Appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

TDS), as was required under Section 194 I of the Income Tax Act, 1961 (for short ‘Act’). The assessee was thus

THE COMMISSIONER OF INCOME TAX vs. M/S AVENUE SUPER CHITS PVT LTD

Appeals are dismissed

Bench: B.VEERAPPA,N.KUMAR

TDS under Section 194(A) of the Act is required to be made. 2. The assessee is a private limited

THE COMMISSIONER OF INCOME TAX vs. THE NATIONAL CO-OPERATIVE BANK LTD

Appeals are dismissed

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those