TIMES VPL LIMITED vs. THE COMMISSIONR OF INCOME TAX

In the result, the order passed by the

Bench: ALOK ARADHE,P.G.M.PATIL

TDS under section 194C on a contract, it would have to be examined whether the contract in question is a ‘contract

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

TDS Circle, Bellary. These Income Tax Appeals coming on for Admission, this day, the Acting Chief Justice, delivered the following: JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

TDS Circle, Bellary. These Income Tax Appeals coming on for Admission, this day, the Acting Chief Justice, delivered the following: JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

TDS Circle, Bellary. These Income Tax Appeals coming on for Admission, this day, the Acting Chief Justice, delivered the following: JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

TDS Circle, Bellary. These Income Tax Appeals coming on for Admission, this day, the Acting Chief Justice, delivered the following: JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: A.V.CHANDRASHEKARA,DEEPAK VERMA(ACJ)

TDS CIRCLE, BELLARY. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING: 9 JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income-tax (Appeals), Navanagar

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: A.V.CHANDRASHEKARA,DEEPAK VERMA(ACJ)

TDS CIRCLE, BELLARY. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING: 9 JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income-tax (Appeals), Navanagar

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: A.V.CHANDRASHEKARA,DEEPAK VERMA(ACJ)

TDS CIRCLE, BELLARY. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING: 9 JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income-tax (Appeals), Navanagar

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: A.V.CHANDRASHEKARA,DEEPAK VERMA(ACJ)

TDS CIRCLE, BELLARY. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING: 9 JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income-tax (Appeals), Navanagar

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: A.V.CHANDRASHEKARA,DEEPAK VERMA(ACJ)

TDS CIRCLE, BELLARY. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING: 9 JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income-tax (Appeals), Navanagar

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: A.V.CHANDRASHEKARA,DEEPAK VERMA(ACJ)

TDS CIRCLE, BELLARY. THESE APPEALS COMING ON FOR ADMISSION THIS DAY, ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING: 9 JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income-tax (Appeals), Navanagar

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Bench: ANAND BYRAREDDY,S.SUJATHA

TDS Circle, Bellary. These appeals coming on for Admission, ANAND BYRAREDDY J., delivered the following :- JUDGMENT These appeals coming on for admission, are considered for final disposal having regard to the issues raised in these appeals having been addressed in Income-Tax Appeal No.75/2014 and connected cases, disposed of by a judgment dated 11.8.2015. 7 2. These appeals filed

THE COMMISSIONER OF INCOME TAX, vs. SHRIDHAR SHANTINATH PATRAVALI,

Bench: This Court : I. Whether On Facts & In Law The Tribunal Is Right In Ignoring The Provisions Of Second & Third Provisos To Section 194C(3), As Per Which The Assessee Respondent Was Under Obligation To Furnish Particulars Of The Declaration Filed By The Sub-Contractors In Form No.15-I Within Due Date I.E., 30.06.2008, In The Manner Prescribed I.E., Form No. 15J, To The Prescribed Authority & Failure To Do So, Attracts Violation Of Provisions Of Section 194C(3) Viz., Disallowance Under Section 40(A)(Ia)?

194C(3) of the Act have not been fulfilled by the assessee. Relying on the case of Commissioner of Income Tax v. Gurvinder 7 Transport (Tax Appeal No.345 of 2013 decided by the Hon’ble High Court of Gujarat on 01.05.2013), the learned counsel pleads that in a similar case, arising out of identical facts, the Hon’ble Gujarat High

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

Accordingly, appeal of Revenue is dismissed

Bench: B.VEERAPPA,VINEET KOTHARI

TDS), Gulbarga, conducted a survey as contemplated under the provisions of Section 133A of the ‘Act’, found that there were instances where assessee had made payment of transmission charges to KPTCL and State Load Dispatching Centre (‘SLDC’ for short), an arm of KPTCL, without deducting tax at source thereon. The 4 authorities of the Revenue were of the view that

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

Appeal is allowed

Bench: B.VEERAPPA,N.KUMAR

Section 194C of the Act. 2. The assessee is engaged in the business of operation of tourist taxies. The assessee also had hired taxies from the owners, to carry on its business. The assessee had deducted tax on payments made to such taxi owners. The said TDS

THE COMMISSIONER OF INCOME-TAX vs. THE DIRECTOR OF TECHNICAL EDUCATION

In the result, we do not find any merit in this

Bench: ALOK ARADHE,R. NATARAJ

TDS, CIRCLE-1(1), BENGALURU. (iii) PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUIYT. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income

THE COMMISSIONER OF INCOME TAX vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD

Appeal is dismissed;

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

TDS under section 194C & 194J (1) of the act when it credited the amount to provision for expenditure account for domestic

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

194C by the payee;] (vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub- section (1C) of Section 197A by the payee] (viii) furnish particulars of amount paid or credited on which tax was not deducted in view