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

TDS was deduction under Section 195 of the Act on the aforesaid payment, therefore, disallowance under Section 40(a)(ia) of the Act has rightly been made. It is also argued that Section 40 of the Act begins with a non obstante clause and has an overriding effect on Sections 3 to 38

SRI RAJAGOPALAN VENKATARAMAN vs. THE COMMISSIONER OF INCOME TAX

In the result, I pass the following:

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

38 YEARS, RESIDING AT #16/1, 1ST FLOOR, BANASHANKRI II STAGE, BENGALURU- 560 070. …PETITIONER (BY SRI. ANNAMALAI.S, ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX, RANGE(INTERNATIONAL TAXATION), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORMANGALA, BENGALURU- 560095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1) (INTERNATIONAL TAXATION). BMTC BUILDING, 80 FEET ROAD

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E