SRI.FATHERAJ SINGHVI, vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 200A of the Act for the TDS for the period prior to 31 01.04.2015 is permitted to be reopened

M/S CATHODIC CONTROL CO. LTD., vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 200A of the Act for the TDS for the period prior to 31 01.04.2015 is permitted to be reopened

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS

Appeals are partly allowed to the extent indicated

Bench: S.SUJATHA,VINEET SARAN

TDS) vs APOLLO HOSPITALS INTERNATIONAL LTD. reported in (2013 (359) ITR 78) (Gujarat) has taken a similar view that the consultant doctors were not getting salary, but the payment to them was in the nature of professional fees liable to deduction under Section 194G and Section 192 of the Act had no application. 19. We are in agreement with

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS PVT LTD

Appeals are partly allowed to the extent indicated

Bench: S.SUJATHA,VINEET SARAN

TDS) vs APOLLO HOSPITALS INTERNATIONAL LTD. reported in (2013 (359) ITR 78) (Gujarat) has taken a similar view that the consultant doctors were not getting salary, but the payment to them was in the nature of professional fees liable to deduction under Section 194G and Section 192 of the Act had no application. 19. We are in agreement with

C. MUNIREDDY vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

31 of the Land Acquisition Act, 1894for deciding the title of the properties for apportionment of the compensation amount”. Thus, it is very clear that the Reference is only for adjudication of the title and not for enhancement. 7) The Petitioner had received the Notice of Offer of the Compensation Package under Section 29(2) of the KIAD Act with

S C GOKARNA vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

31 of the Land Acquisition Act, 1894for deciding the title of the properties for apportionment of the compensation amount”. Thus, it is very clear that the Reference is only for adjudication of the title and not for enhancement. 7) The Petitioner had received the Notice of Offer of the Compensation Package under Section 29(2) of the KIAD Act with

C MUNIREDDY vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

31 of the Land Acquisition Act, 1894for deciding the title of the properties for apportionment of the compensation amount”. Thus, it is very clear that the Reference is only for adjudication of the title and not for enhancement. 7) The Petitioner had received the Notice of Offer of the Compensation Package under Section 29(2) of the KIAD Act with

THE COMMISSIONER OF INCOME TAX vs. THE NATIONAL CO-OPERATIVE BANK LTD

Appeals are dismissed

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194A(3) (b), the general exemption as provided under 194A(3) (v), would not be applicable for the Co-operative Banks and he contended that the view taken by the Tribunal cannot be said as correct view and this Court may independently consider the matter and may hold that in view of specific provision, general exemption would

TTK HEALTHCARE TPA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER

In the result, the appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS that the relevant taxes have been paid by the deductee- assessee (hospitals etc.). A certificate from the auditor of the deductee assessee stating that the tax and interest due from deductee- assessee has been paid for the assessment year concerned would be sufficient compliance for the above purpose. However, this will not alter the liability to charge interest under

THE COMMISSIONER OF INCOME-TAX vs. M/S VODAFONE SOUTH LTD

The appeals are dismissed

Bench: S.N.SATYANARAYANA,JAYANT PATEL

TDS on such payment was deductible under Section 194J of the Act. But the learned Counsel for the appellants – Revenue attempted to contend that in paragraphs 7 and 8 of the above referred decision of the Apex Court, it has been observed that if a distinguishable and identifiable service is 30 provided, then it can be said as a “technical

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

In the result, the appeals are allowed

Bench: S.SUJATHA,N.K.PATIL

TDS Officer would establish that Sections 201 and 201[1A] of the Act were not applicable to the appellant’s case. In the circumstances, the Assessee falls outside the scope of Section 194A read with Section 200 of the Act during 28 the relevant assessment years. Thus, the consequential provisions of Section 201(1) and Section

M/S. PIXEL PICTURES PVT LTD vs. UNION OF INDIA

Bench: S.SUJATHA

Section 200A of the Act for the TDS for the period prior to 31 01.04.2015 is permitted to be reopened

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS 31

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS 31

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS 31

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS 31

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS 31

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS 31