THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

6 THIS INCOME-TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, ‘C’ BENCH BANGALORE IN ITA NO.775/BANG/2013 DATED 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

6 THIS INCOME-TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, ‘C’ BENCH BANGALORE IN ITA NO.775/BANG/2013 DATED 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

6 THIS INCOME-TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, ‘C’ BENCH BANGALORE IN ITA NO.775/BANG/2013 DATED 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

6 THIS INCOME-TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, ‘C’ BENCH BANGALORE IN ITA NO.775/BANG/2013 DATED 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

6 THIS INCOME-TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, ‘C’ BENCH BANGALORE IN ITA NO.775/BANG/2013 DATED 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

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

6 THIS INCOME-TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE, ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, ‘C’ BENCH BANGALORE IN ITA NO.775/BANG/2013 DATED 30.09.2013 VIDE ANNEXURE-C CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

6 And : The Executive Engineer, O & M Division, (GESCOM), HOSPET. ... Respondent (By Mr. Anoop G Deshpande, Advocate) This Income Tax Appeal is filed under Section 260-A of Income Tax Act, 1961, for the assessment year 2005-06 praying to allow the appeal and set aside the orders passed by the Income Tax Appellate Tribunal, Bangalore in Income Tax Appeal

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

6 And : The Executive Engineer, O & M Division, (GESCOM), HOSPET. ... Respondent (By Mr. Anoop G Deshpande, Advocate) This Income Tax Appeal is filed under Section 260-A of Income Tax Act, 1961, for the assessment year 2005-06 praying to allow the appeal and set aside the orders passed by the Income Tax Appellate Tribunal, Bangalore in Income Tax Appeal

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

6 And : The Executive Engineer, O & M Division, (GESCOM), HOSPET. ... Respondent (By Mr. Anoop G Deshpande, Advocate) This Income Tax Appeal is filed under Section 260-A of Income Tax Act, 1961, for the assessment year 2005-06 praying to allow the appeal and set aside the orders passed by the Income Tax Appellate Tribunal, Bangalore in Income Tax Appeal

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Appeals are dismissed

Bench: ACTING CHIEF JUSTICE,ANAND BYRAREDDY

6 And : The Executive Engineer, O & M Division, (GESCOM), HOSPET. ... Respondent (By Mr. Anoop G Deshpande, Advocate) This Income Tax Appeal is filed under Section 260-A of Income Tax Act, 1961, for the assessment year 2005-06 praying to allow the appeal and set aside the orders passed by the Income Tax Appellate Tribunal, Bangalore in Income Tax Appeal

TIMES VPL LIMITED vs. THE COMMISSIONR OF INCOME TAX

In the result, the order passed by the

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

6. The assessee furnished detailed submissions on 17.11.2011 in which inter alia, it was pointed out that the contract in question was a contract for sale of space and was not contract for supply of goods. Therefore, the provisions of Section 194C are not applicable to the facts situation of the case. The Commissioner of Income Tax vide order dated

THE COMMISSIONER OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Bench: ANAND BYRAREDDY,S.SUJATHA

6 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

6 to Section 9(1)(vi) to the Act could not have been invoked by the Revenue while passing an order under the Section 201 of the Act treating the assessee in default of its obligation to deduct TDS under Section 194C

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

Appeal is allowed

Bench: B.VEERAPPA,N.KUMAR

TDS as the provisions of Section 194C are not attracted as no agreement was entered into by the assessee with the other operators, when the assessee has admitted applicability of Section 194C and tax was deducted at source? (ii) Whether the Tribunal was correct in proceeding to examine the applicability of Section 194C of the Act when the - 6

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. 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)?

6 according to Section 292B of the Act, no return of income, assessment would be invalid merely because of any mistake in such return of income or assessment as long as in substance and in effect the return is in conformity with or according to the intent and purpose of this Act. Admittedly, the assessee had submitted Form No.15J prior

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

Accordingly, appeal of Revenue is dismissed

Bench: B.VEERAPPA,VINEET KOTHARI

6 charges under Section 194J of the Act and also in respect of payments towards composite contracts for setting up electric sub-station under Section 194C of the Act. 7. The assessment was completed by an order under Section 143(3) of the Act on 30.11.2011 wherein the income of the assessee was determined

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