THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside the disallowance of Rs.7,57,22,069 made under section 80JJAA of the Act by holding that the employees in software industry are covered by definition of ‘Workman’ in Explanation (iii) to section 80JJAA of the Act read with

THE COMMISSINER OF INCOME TAX (APPEALS) AND ANR vs. THE BIJAPUR DISTRICT CENTRAL

Bench: R.DEVDAS,VINEET KOTHARI

TDS, was liable to be made as per the provisions of Section 40 (a) (ia) of the Act. 4. Both the learned counsel at Bar fairly submitted that the said issue is no longer res-integra in view of the CBTD Circular No.19/2015 holding that such Co-operative Banks are not required to deduct tax at source an interest paid

WIPRO LIMITED vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

The appeal is allowed

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

80P, DODDAKANNELLI SARJAPUR ROAD, BENGALURU 560 035 REPRESENTED HEREIN BY ITS SENIOR MANAGER – CORPORATE TAX, MR.ACHAL DASS PAN AAACW03874 ... APPELLANT (BY SRI S GANESH, SENIOR ADVOCATE FOR SRI SANDEEP HUILGOL, ADVOCATE) AND: THE ADDITIONAL COMMISSIONER OF INCOME-TAX, RANGE 12, BANGALORE, BMTC COMPLEX, 6TH BLOCK, KORAMANGALA, BENGALURU 560 095. …. RESPONDENT (BY SRI K V ARAVIND, ADVOCATE) THIS ITA IS FILED