THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

5 Income Tax Appeal No.80 of 2014: Between: 1. The Commissioner of Income Tax, Aayakar Bhavan, Sedam Road, Gulbarga-585 105. 2. The Deputy Commissioner of Income Tax(TDS), Aayakar Bhavan, Staff Road, Fort, Bellary. ... Appellants (By Mr. Y.V Raviraj, Advocate) And : The Executive Engineer, O & M Division, (GESCOM), HOSPET. ... Respondent (By Mr. Anoop G Deshpande, Advocate) This Income

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

5 Income Tax Appeal No.80 of 2014: Between: 1. The Commissioner of Income Tax, Aayakar Bhavan, Sedam Road, Gulbarga-585 105. 2. The Deputy Commissioner of Income Tax(TDS), Aayakar Bhavan, Staff Road, Fort, Bellary. ... Appellants (By Mr. Y.V Raviraj, Advocate) And : The Executive Engineer, O & M Division, (GESCOM), HOSPET. ... Respondent (By Mr. Anoop G Deshpande, Advocate) This Income

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

5 Income Tax Appeal No.80 of 2014: Between: 1. The Commissioner of Income Tax, Aayakar Bhavan, Sedam Road, Gulbarga-585 105. 2. The Deputy Commissioner of Income Tax(TDS), Aayakar Bhavan, Staff Road, Fort, Bellary. ... Appellants (By Mr. Y.V Raviraj, Advocate) And : The Executive Engineer, O & M Division, (GESCOM), HOSPET. ... Respondent (By Mr. Anoop G Deshpande, Advocate) This Income

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

5 Income Tax Appeal No.80 of 2014: Between: 1. The Commissioner of Income Tax, Aayakar Bhavan, Sedam Road, Gulbarga-585 105. 2. The Deputy Commissioner of Income Tax(TDS), Aayakar Bhavan, Staff Road, Fort, Bellary. ... Appellants (By Mr. Y.V Raviraj, Advocate) And : The Executive Engineer, O & M Division, (GESCOM), HOSPET. ... Respondent (By Mr. Anoop G Deshpande, Advocate) This Income

TIMES VPL LIMITED vs. THE COMMISSIONR OF INCOME TAX

In the result, the order passed by the

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

5. The assessee filed reply on 21.01.2018 in which inter alia, it was stated that the tax was not deductable on the said payment and the proceeding be dropped. On being satisfied the Assessing Officer did not pass any rectification order. Thereafter, a notice dated 11.10.2011 was issued by the Commissioner of Income Tax, Hubballi under Section

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

5 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, BELLARY. INCOME TAX APPEAL NO.95/2014 BETWEEN: 1. THE COMMISSIONER INCOME-TAX AAYAKAR BHAVAN, HUBLI – 580 020. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, AAYAKAR BHAVAN, STAFF ROAD, FORT, BELLARY – 583 102. …APPELLANTS

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

5 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, BELLARY. INCOME TAX APPEAL NO.95/2014 BETWEEN: 1. THE COMMISSIONER INCOME-TAX AAYAKAR BHAVAN, HUBLI – 580 020. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, AAYAKAR BHAVAN, STAFF ROAD, FORT, BELLARY – 583 102. …APPELLANTS

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

5 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, BELLARY. INCOME TAX APPEAL NO.95/2014 BETWEEN: 1. THE COMMISSIONER INCOME-TAX AAYAKAR BHAVAN, HUBLI – 580 020. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, AAYAKAR BHAVAN, STAFF ROAD, FORT, BELLARY – 583 102. …APPELLANTS

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

5 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, BELLARY. INCOME TAX APPEAL NO.95/2014 BETWEEN: 1. THE COMMISSIONER INCOME-TAX AAYAKAR BHAVAN, HUBLI – 580 020. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, AAYAKAR BHAVAN, STAFF ROAD, FORT, BELLARY – 583 102. …APPELLANTS

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

5 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, BELLARY. INCOME TAX APPEAL NO.95/2014 BETWEEN: 1. THE COMMISSIONER INCOME-TAX AAYAKAR BHAVAN, HUBLI – 580 020. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, AAYAKAR BHAVAN, STAFF ROAD, FORT, BELLARY – 583 102. …APPELLANTS

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

5 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, BELLARY. INCOME TAX APPEAL NO.95/2014 BETWEEN: 1. THE COMMISSIONER INCOME-TAX AAYAKAR BHAVAN, HUBLI – 580 020. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS CIRCLE, AAYAKAR BHAVAN, STAFF ROAD, FORT, BELLARY – 583 102. …APPELLANTS

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Bench: ANAND BYRAREDDY,S.SUJATHA

5 And : The Executive Engineer, O & M Division, (GESCOM), HOSPET. ... Respondent (By Shri Shashank Hegde, Advocate for Shri A.Shankar, Advocate) This Income Tax Appeal is filed under Section 260-A of Income Tax Act, 1961, for the assessment year 2008-09 praying to allow the appeal and set aside the orders passed by the Income Tax Appellate Tribunal, Bangalore

TATA ADVANCED MATERIALS LIMITED

Appeals are allowed

Bench: P.B.BAJANTHRI

TDS under Section 194C of the Act; 26 ITA No. 181/2019 dated 29 November 2022 27 ITA No. 120/2020 dated January 17, 2023 28 ITA No. 397 of 2015 ITA No.160/2015 C/W ITA Nos. 161/2015, 162/2015, 163/2015, 164/2015, 64/2020, 65/2020, 66/2020 23  the burden is always on the Revenue to establish that a receipt falls within the taxing provision

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)?

5 6. Therefore, the assessee further filed an appeal before the learned Tribunal. By the impugned order, dated 19.11.2014, the learned Tribunal has permitted the disallowance as claimed by the assessee. Hence, the present appeal before this Court. 7. The learned counsel for the Revenue, Mr. Y. V. Raviraj has pleaded that since Section 194C(3) of the Act read

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

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

Accordingly, appeal of Revenue is dismissed

Bench: B.VEERAPPA,VINEET KOTHARI

5. In respect of payments made towards composite contracts for setting of electric sub-stations, Revenue was of the opinion that such payments made were liable for tax to be deducted at source in accordance with the provisions of Section 194C of the Income Tax Act, but that is not the issue raised in the present appeal, and no substantial

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

Appeal is allowed

Bench: B.VEERAPPA,N.KUMAR

5. Aggrieved by the said order, the revenue is in appeal. The following two substantial questions of law were framed for consideration at the time of admission: (i) Whether the Tribunal was correct in holding that the assessee is not bound to deduct TDS as the provisions of Section 194C

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