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

32 of the Act. It is also submitted that aforesaid payment was made towards purchase of software was in the nature of royalty in terms of Explanation 2 to Section 9(1)(vi) of the Act and since, no TDS

THE PR. COMMISSIONER OF INCOME -TAX vs. M/S KAWASAKI MICRO ELECTRONICS INC

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

section 32 of the Act on an capitalized expenditure on imported software which was purchased by paying Rs.4.05 Crores without deducting TDS

PR COMMISSIONER OF vs. M/S WIPRO LIMITED

In the result, the appeal is disposed of in terms

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 32 can be disallowed specially in case, where the assessee has failed to deduct TDS on payment made to purchase

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

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

The appeals are dismissed

Bench: S.N.SATYANARAYANA,JAYANT PATEL

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 services”. Therefore, he submitted that

GMR INFRASTRUCTURE LIMITED vs. THE DY. COMMISSIONER OF INCOME-TAX

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

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

TDS credit to the extent of Rs.8,79,156/-. An order of rectification was passed on 13.07.2010 by which refund of a sum of Rs.10,55,000/- was granted. Thereafter, a search and seizure operation under Section 132 of the Act was initiated on 11.10.2012 and a notice under Section 153A of the Act was issued

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E IS ENCLOSED AS ANNEXURE-A. W.P.NOs.19398-19399/2014: BETWEEN: SYNDICATE BANK TAX CELL, HEAD OFFICE, MANIPAL-576 104 REPRESENTED BY ITS ASSISTANT GENERAL MANAGER MR R RAMALINGAM. ... PETITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR SRI T. SURYANARAYANA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN SECTOR-3, VAISHALI, GHAZIABAD