THE COMMISSIONER OF INCOME TAX vs. M/S AD2PRO MEDIA SOLUTIONS PVT LTD

Appeals are dismissed

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

TDS on thus payments when conditions set out in Section 9(1)(vii) of the Act read with Article 12 of the India

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

The appeals are dismissed

Bench: S.N.SATYANARAYANA,JAYANT PATEL

TDS) CIRCLE-18(2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... APPELLANTS (BY SRI K.V.ARAVIND, ADVOCATE) 9 AND : M/S. VODAFONE SOUTH LTD., MARUTI INFOTECH CENTRE, KORAMANGALA INTERMEDIATE RING ROAD, AMARJYOTI LAYOUT, BANGALORE-560 071. PAN: AABCB 5842L. ... RESPONDENT ITA NO.706/2015 IS FILED UNDER SECTION

SRI.FATHERAJ SINGHVI, vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

9. It may be recorded that Section 200(3) requiring to file formal TDS statement within the aforesaid each quarter

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

9. It may be recorded that Section 200(3) requiring to file formal TDS statement within the aforesaid each quarter

M/S PROCESS PUMPS vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

9. It may be recorded that Section 200(3) requiring to file formal TDS statement within the aforesaid each quarter

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

9. It may be recorded that Section 200(3) requiring to file formal TDS statement within the aforesaid each quarter

THE DIRECTOR OF INCOME -TAX vs. M/S JEANS KNIT PVT LTD

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

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 9(1)(vii) of the Act and TDS provisions are not applicable? 3 (ii) Whether the tribunal was correct

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 liability only in two circumstances i.e., (a) use of any machinery or plant or equipment (b) use of any land or building (including factory building) or land 7 appurtenant to a building (including factory building) or furniture or fittings. The Memorandum of Agreement dated 01.04.2005 entered into between the assessee Company and the MRS specifically stipulates that

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 liability only in two circumstances i.e., (a) use of any machinery or plant or equipment (b) use of any land or building (including factory building) or land 7 appurtenant to a building (including factory building) or furniture or fittings. The Memorandum of Agreement dated 01.04.2005 entered into between the assessee Company and the MRS specifically stipulates that

NICE LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

9 read with Section 4 of the Income Tax Act, read with the DTAA. Thus, it is only when the non-resident is liable to pay income tax in India on income deemed to arise in India and no deduction of TDS

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 as prescribed under Section 194J has been upheld by the Bombay as well as Delhi High Court except to the extent of penalty as prescribed under Section 271C. It is also argued that the person referred to in Section 194J and Explanation (a) appended to Section 194J(1) need not himself / herself is to be a Doctor and therefore

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

Section 9(1)(vi) of the Act and since, no TDS was deduction under Section 195 of the Act on the aforesaid

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

Section 9(1)(vi) of the Act and since, no TDS was deduction under Section 195 of the Act on the aforesaid

PR. COMMISSIONER OF vs. M/S TALLY SOLUTIONS PVT LTD.,

In the result, the appeals fail and are hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 9(1)(vi) of the Act and since, no TDS was deduction under Section 195 of the Act on the aforesaid

THE DIRECTOR OF INCOME TAX vs. M/S ABBEY BUSINESS SERVICES INDIA PVT LTD

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

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

TDS under Section 195 of the I.T. Act and as such invoking of Section 40(a)(i) by assessing authority is not proper even when the nature of transactions and materials available on record established that payments made by assessee to Abbey National Plc, UK, can be categorized as 'fees for technical services' under Section 9

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194A of the Income Tax Act 1961- Applicability of the provisions in respect of income paid or credited to a member of co-operative bank – Reg. 11.09.2002 TDS 194A 9

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194A of the Income Tax Act 1961- Applicability of the provisions in respect of income paid or credited to a member of co-operative bank – Reg. 11.09.2002 TDS 194A 9

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 invoked the provisions of Section 194(A)(1) read with explanation appended to the said Section, held that the appellant should have deducted tax at source on the amount of provision made towards likely interest payable in respect of related purchase payments and held the appellant as an assessee in default and further, invoked the provisions of Section