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

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

6 SCC 584, more particularly para 13 thereof which is reproduced hereunder: 13. The source of employment, the method of recruitment, the terms and conditions of employment/contract of service, the quantum of wages/pay and the mode of payment are not at all relevant for deciding whether or not a person is a workman within the meaning of Section

THE COMMISSIONER OF INCOME TAX, vs. SHRIDHAR SHANTINATH PATRAVALI,

Bench: This Court : I. Whether On Facts & In Law The Tribunal Is Right In Ignoring The Provisions Of Second & Third Provisos To Section 194C(3), As Per Which The Assessee Respondent Was Under Obligation To Furnish Particulars Of The Declaration Filed By The Sub-Contractors In Form No.15-I Within Due Date I.E., 30.06.2008, In The Manner Prescribed I.E., Form No. 15J, To The Prescribed Authority & Failure To Do So, Attracts Violation Of Provisions Of Section 194C(3) Viz., Disallowance Under Section 40(A)(Ia)?

194C(3) of the Act had not been fulfilled. Therefore, the said amount was disallowed under Section 40(a)(ia) of the Act. 5. Since the assessee was aggrieved by the assessing order, dated 21.01.2013, he had filed an Appeal before the CAT. By order dated 09.10.2013, the learned CAT dismissed the appeal filed by the assessee. 5 6

TIMES VPL LIMITED vs. THE COMMISSIONR OF INCOME TAX

In the result, the order passed by the

Bench: ALOK ARADHE,P.G.M.PATIL

194C of the Act on the cost of advertisement space, the amount requires to be disallowed under Section 40(a)(ia) of the Act. In the notice, it is 6

THE COMMISSIONER OF INCOME TAX vs. M/S. JANANI TOURS & RESORTS (P) LTD

Appeal is allowed

Bench: B.VEERAPPA,N.KUMAR

Section 194C of the Act when the - 6 - controversy was with resp[ect to the disallowance under Section 40(a)(ia) of the Act? 6

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S GULBARGA ELECTRICITY SUPPLY COMPANY LTD.

Accordingly, appeal of Revenue is dismissed

Bench: B.VEERAPPA,VINEET KOTHARI

6 charges under Section 194J of the Act and also in respect of payments towards composite contracts for setting up electric sub-station under Section 194C of the Act. 7. The assessment was completed by an order under Section 143(3) of the Act on 30.11.2011 wherein the income of the assessee was determined

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

6. Learned counsel for the revenue submitted that the tribunal relied on the assessee's case for the Assessment Years 2004-05 and 2007-08 pertaining to depreciation claimed on software, which was treated as royalty. However, it is pointed out that the decision of 15 this court in 383 ITR 179 does not cover the issue as the assessee

THE COMMISSIONER OF INCOME TAX vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD

Appeal is dismissed;

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

disallowed under section 40(a)(ia) of the Act even though the interpretation in the Tribunal’s judgment rendered provisions under section 194C(2) and Explanation (C) to Section 194J otiose?” 3. Heard Shri E.I. Sanmathi, learned Standing Counsel for the appellants-Revenue and Ms.Tanmayee Rajkumar, learned Advocate for the respondent-Assessee. 4. At the outset, Ms.Tanmayee Rajkumar submits that

M/S TOYOTA KIRLOSKAR MOTOR P LTD vs. INCOME TAX OFFICER

In the result, the appeal is allowed

Bench: ALOK ARADHE,M.G.S. KAMAL

disallowances made under Section 40a(i) and (ia) of the Act. The assessee thereupon furnished the information vide communication dated 12.08.2013. 4. The Assessing Officer initiated the proceeding under Section 201 and 201(1A) of the Act and treated the assessee as assessee in default in respect of the 6 amount made in provision, which was reversed / un- utilized

THE COMMISSIONER OF INCOME-TAX vs. M/S LUWA INDIA PVT LTD

Bench: RAVI MALIMATH,N.KUMAR

194C; (v) “rent” shall have the same meaning as in clause (i) to the Explanation to section 194-I; (vi) “royalty” shall have the same meaning as in Explanation 2 to clause (vi) of sub- section (1) of section 9; By Finance Act, 2010, the said provision is substituted by the following: Substituted by the Finance Act, 2010, w.e.f

THE PR. COMMISSIONER OF INCOME TAX vs. M/S APIGEE TECHNOLOGIES

Bench: S.SUJATHA,VINEET KOTHARI

194c of the act” and the assessing officer had rightly disallowed a sum of Rs.5,14,595/- bearing an amount on which the assessee had failed to deduct TDS as per provisions of the Act? 4. Whether on the facts and in the circumstances of the Tribunal is right in law in holding assessing authority is not right in treating

RYATAR SAHAKARI SAKKARRE KARKHANE vs. ASST. COMMISSIONER OF

In the result, the impugned order dated

Bench: N.S.SANJAY GOWDA,ALOK ARADHE

Section 40(a)(ia) is applicable to the whole contract amount and not to the amount payable at the end of the year. 8. We have considered the submissions made by the learned counsel for the parties and have perused the records. 9. The relevant extract of the order passed by the Tribunal reads as under: “6. We have considered

THE COMMISSIONER OF INCOME-TAX vs. M/S BANGALORE METRO RAIL CORPORATION LTD

Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE

194C or 194J would not apply. It was also contended that assessee was not aware as to how the consortium partners had utilized the 10% of the Contract amount given as ‘Mobilization Amount’. 6. The Assessing Officer, not being satisfied with BMRCL’s reply, treated it as ‘an assessee in default’ and levied tax and interest thereon under Section

THE COMMISSIONER OF INCOME-TAX vs. M/S BANGALORE METRO RAIL CORPORATION LTD.,

Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE

194C or 194J would not apply. It was also contended that assessee was not aware as to how the consortium partners had utilized the 10% of the Contract amount given as ‘Mobilization Amount’. 6. The Assessing Officer, not being satisfied with BMRCL’s reply, treated it as ‘an assessee in default’ and levied tax and interest thereon under Section