COMMISSIONER OF INCOME TAX vs. SRI DEVI GRANITES

Bench: The Hon'Ble Mr. Justice Ravi Malimath

TDS etc.,? ii. In the facts and circumstances of the case, whether the tribunal is correct directing the assessing authority to allow deduction under section 80HHC when the assessee has failed to file the same before assessing authority when the assessing authority had specifically asked the assessee to file the same during the course of assessment proceedings and has filed

COMMISSIONER OF INCOME TAX vs. SRI DEVI GRANITES

Bench: The Hon'Ble Mr. Justice Ravi Malimath

TDS etc.,? ii. In the facts and circumstances of the case, whether the tribunal is correct directing the assessing authority to allow deduction under section 80HHC when the assessee has failed to file the same before assessing authority when the assessing authority had specifically asked the assessee to file the same during the course of assessment proceedings and has filed

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

TDS on payments made to Director’s towards sitting fees by holding that - 16 - the amendment will apply for A.Y.2014-15 onwards?” In ITA No.381/2018: “1. Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings under Section 153A

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

80%. Rectification order was passed on - 18 - 19.02.2002 and the income was determined at Rs.114,72,43,817/- u/s 143(1) read with Section 154. Notice u/s 142(1) was issued on 21.12.2001 with a questionnaire. Further notices u/s 142 (1) were issued on various dates beginning from 7.10.2003 to 8.3.2004. The assessee- company filed written replies along with enclosures

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

80%. Rectification order was passed on - 18 - 19.02.2002 and the income was determined at Rs.114,72,43,817/- u/s 143(1) read with Section 154. Notice u/s 142(1) was issued on 21.12.2001 with a questionnaire. Further notices u/s 142 (1) were issued on various dates beginning from 7.10.2003 to 8.3.2004. The assessee- company filed written replies along with enclosures

M/S ANSYS SOFTWARE PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the order dated 29

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

80 Feet Road, 6th Block, Koramangala, Bengaluru - 560 095. … RESPONDENT (By Sri K.V.Aravind, Adv.) ITA 113/2021 2 This Income Tax Appeal is filed under Section 260-A of the Income Tax Act, 1961, praying to set aside the order dated 29.11.2019 passed by the Income Tax Appellate Tribunal, Bengaluru, in ITA Nos.2897 and 2898/Bang/2019 dated 29.11.2019 for the assessment years

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

80 FEET ROAD, KALYAN NAGAR, BENGALURU-560 043 PAN:AACS8577K REP BY ITS ASST. GENERAL MANAGER SRI SANJAY SINHA S/O SRI SACHIDANANDA SINHA AGED ABOUT 56 YEARS ...APPELLANT (BY SRI S.PARTHASARATHI, ADV. A/W SRI MALLAHARAO K., ADV.) AND : THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

80 FEET ROAD, KALYAN NAGAR, BENGALURU-560 043 PAN:AACS8577K REP BY ITS ASST. GENERAL MANAGER SRI SANJAY SINHA S/O SRI SACHIDANANDA SINHA AGED ABOUT 56 YEARS ...APPELLANT (BY SRI S.PARTHASARATHI, ADV. A/W SRI MALLAHARAO K., ADV.) AND : THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

80 FEET ROAD, KALYAN NAGAR, BENGALURU-560 043 PAN:AACS8577K REP BY ITS ASST. GENERAL MANAGER SRI SANJAY SINHA S/O SRI SACHIDANANDA SINHA AGED ABOUT 56 YEARS ...APPELLANT (BY SRI S.PARTHASARATHI, ADV. A/W SRI MALLAHARAO K., ADV.) AND : THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-18(2), TDS CIRCLE-3(1), NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU