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

THE COMMISSIONER OF INCOME TAX vs. M/S LENOVO (INDIA) PVT LTD

In the result, the appeal fails and is hereby dismissed

Bench: ALOK ARADHE,ASHOK S.KINAGI

239 ITR 587? ii) Whether the Appellate Authorities were correct in considering the chargeability of tax or not of a non-resident recipient in Section 201(1) and Section 201(1A) of the Act proceedings when the assessee is entitled to show only ‘WITHOUT GOOD AND SUFFICIENT REASONS PAID TO DEDUCT AND PAY TAX’ which aspect was not considered

THE COMMISSIONER OF INCOME TAX vs. M/S SONATA INFORMATION TECHNOLOGY LIMITED

Appeal is disposed of with a direction that the Assessing Officer

Bench: ALOK ARADHE,RAVI V HOSMANI

TDS in respect of payments made for purchase of software as the same cannot be treated as income liable to tax in India as Royalty or Scientific Work under section 9 of the Act read with Double Taxation Avoidance Agreements and treaties. 3 2. Whether the Tribunal was correct in holding that since the assessee had purchased only a right

THE COMMISSIONER OF INCOME TAX vs. M/S ITC HOTELS LTD.,

Bench: ARAVIND KUMAR,VINEET SARAN

Section 195 of the Income Tax Act. Prior to that also, for the earlier assessment years, no such deduction was made and the assessee had applied to the Assessing Officer for issuance of No Objection Certificates for making remittances for marketing, publicity and reservation, without deduction of tax at source for the reason that Sheraton had no permanent establishment

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

TDS was enquired by DCIT Circle-I, Ananthpur and ITO, Ward-I, Proddatur, Andhra Pradesh. The Assessing Officer without taking this evidence on record, furnishing copies of statements to assessee or permitting cross-examination,, relied on it and disallowed Rs.131,00,28,895/- and Rs.37,69,65,007/- in all Rs.168,69,93,902/-. Further, the assessing officer has proceeded

L & T CONSTRUCTIONS EQUIPMENT vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

M/S. SUMADHURA INFRACON PVT. LTD., vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

M/S. PARIWAR HOUSING CORPORATION vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

M/S DSR INFRASTRUCTURE PVT LTD vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

ST JOSEPH COLLEGE HOSTEL vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

M/S BHARTIYA CITY DEVELOPERS vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

K S JUNJAPPA vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE

M THIYAGARAJAN vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

SECTION 379 OF IPC VIDE ANNEXURE-A. 37 IN WRIT PETITION No.6381/2018 BETWEEN 1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043 REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE