THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

NICE LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

TDS is made under Section 195(1) of the Income Tax Act, or such person has, after applying Section 195(2

PR COMMISSIONER OF INCOME TAX-6 vs. M/S SUBEX TECHNOLOGIES LTD

In the result, the appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

195 of the Act and non deduction of TDS attracts section 40(a)(ia) of the Act?". 2. Thereafter, after

THE DIRECTOR OF INCOME TAX vs. IBM INDIA PRIVATE LIMITED

Appeals are dismissed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

TDS ought to have been deducted under Section 195 of the Income Tax Act, 1961 (the Act for short). Assessee was treated as ‘assessee in default’ under Section 201 of the Act. The CIT(A)4 confirmed AO’s order. Assessee challenged the said order before the ITAT5. By the impugned order, the ITAT has allowed the appeal holding that

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

In the result, the appeals are allowed

Bench: S.SUJATHA,N.K.PATIL

2] of the Act contemplates that any person being an employer referred to in sub-section [1A] of Section 192 shall pay, within the prescribed time, the tax deducted to the credit of the Central Government or as the Board directs. As could be seen from these provisions, prior to passing of the Finance Act, 2008, the provisions of Section

PR. COMMISSIONER OF vs. M/S TALLY SOLUTIONS PVT LTD.,

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

2 to Section 9(1)(vi) of the Act and since, no TDS was deduction under Section 195 of the Act on the aforesaid

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

2 to Section 9(1)(vi) of the Act and since, no TDS was deduction under Section 195 of the Act on the aforesaid

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

2 to Section 9(1)(vi) of the Act and since, no TDS was deduction under Section 195 of the Act on the aforesaid

PR. COMMISSIONER OF INCOME TAX-5 vs. M/S. PUMA SPORTS INDIA P., LTD.,

The appeal stands dismissed

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

TDS is not deductible from commission payment to a foreign agency on foreign soil. 9. This Court has carefully gone through the judgment delivered in the case of GVK Industries Ltd. (supra). In the aforesaid case, a Non-Resident Company had acted as a consultant to assessee-GVK Industries Ltd. (supra). It had skill, acumen and knowledge in specialized field

THE DIRECTOR OF INCOME TAX vs. M/S ABBEY BUSINESS SERVICES INDIA PVT LTD

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

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS under Section 195 of the Act? (iv) Whether on the facts and circumstances of the case, the tribunal is right in law in holding that the assessee cannot be held as 'assessee in default under Section 201(1) of the Act' even when the assessing authority after considering the particulars furnished by assessee, passed order under Section

WIPRO LIMITED vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

The appeal is allowed

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

2 and 4 thereof), which deal with royalty, not being more beneficial to the assessees, have no application in the facts of these cases. 5 169. Our answer to the question posed before us, is that the amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software

THE COMMISSIONER OF INCOME TAX vs. M/S MANTRI TECHNOLOGY CONSTELLATIONS PVT LTD

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

TDS has to be rate prescribed under DTAA or Act whichever is lower even though as per Section 195 or Section 206AA nor under Section 90(2

THE COMMISSIONER OF vs. M/S UNITED SPIRITS LTD

Appeal is allowed

Bench: P.S.DINESH KUMAR,M G UMA

Section 201(1) and 201(1A). The CIT(A)3 upheld Assessing Officer's 1 Deputy Commissioner of Income-Tax (TDS), Circle 18(2), Bangalore 2 ' IT Act' for short 3 Commissioner of Income-Tax (Appeals)-II, Bangalore I.T.A No. 366/2017 4 order. On further appeal, the ITAT4, Kolkata, vide order dated November 16, 2006 remanded the matter

THE DIRECTOR OF INCOME -TAX vs. M/S JEANS KNIT PVT LTD

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

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS. The Assessing Officer by an order dated 11.08.2008, inter alia held that non resident company is a service provider and is not an agent of the assessee and the services rendered by non resident company have to be treated as technical services and are squarely covered under the scope and ambit of Section

THE COMMISSIONER OF INCOME TAX vs. M/S SOFTWARE AND SILICON SYSTEMS (I) PVT LTD

In the result, appeal is dismissed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

2), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. THIS I.T.A. COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel for the revenue. Mr.T.Suryanarayana, learned counsel for the assessee. This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred

THE COMMISSIONER OF INCOME TAX vs. ING VYSYA LIFE INSURANCE CO (P) LTD

Appeal is allowed, the questions

Bench: B.MANOHAR,D.V.SHYLENDRA KUMAR

TDS in respect of payments made for purchase of software as the same cannot be treated as income liable to tax in the India as Royalty or Scientific Work under section 9 of the Act read with Double Taxation Avoidance Agreements and treaties. 2. Whether the Tribunal was correct in holding that since the assessee had purchased only a right

SMT. DR. SUDHA KRISHNASWAMY vs. CHIEF COMMISSIONER OF INCOME TAX

Bench: The Chief Commissioner Of Income Tax

2)(b) of the Act before the Chief Commissioner of Income Tax - 3 - – respondent No.1 herein. It was contended that the assessee sold one vacant site at Tumkur on 06.02.2012 for consideration of Rs.52,06,000/- which resulted in a net capital gain of Rs.51,27,500/-. The assessee invested Rs.49,00,000/- in REC Bond claiming exemption under Section