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52 results for “disallowance”+ Section 195(1)clear

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Key Topics

Section 260A275Section 26064Section 4050Section 19528Deduction21Section 10A20Disallowance20TDS13Section 80H12Depreciation

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

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

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

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Showing 1–20 of 52 · Page 1 of 3

10
Section 80I9
Section 106

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

PR. COMMISSIONER OF INCOME TAX-5 vs. M/S. PUMA SPORTS INDIA P., LTD.,

The appeal stands dismissed

ITA/223/2018HC Karnataka12 Mar 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(3)Section 144Section 260Section 40Section 5(2)(b)Section 9(1)(i)Section 92C

disallowance made under Section 40(a)(1) of the Act for the sum of 5 Rs.7,29,13,934/- by holding that the income of the non-residents by way of commission cannot be considered as accrued or arisen or deemed to accrue or arise in India as the services of such agents were rendered or utilized outside India

M/S J K INDUSTRIES LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

In the result, all questions are answered against the

ITA/1360/2006HC Karnataka26 Feb 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 260ASection 28Section 80H

195 38,23,45,836 Sri Shankar submits that this is being referred to at page 27 of the paper book filed in this appeal, which is part of the assessment year, the same has not been taken for examination. 12 15. On this aspect, Sri Shankar has placed reliance on the decisions in 1) TOPMAN EXPORTS vs COMMISSIONER

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

ITA/952/2017HC Karnataka16 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 260Section 40

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

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

In the result, the appeals fail and are hereby

ITA/199/2017HC Karnataka16 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 260Section 40

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

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

ITA/951/2017HC Karnataka16 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 260Section 40

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

PR COMMISSIONER OF INCOME TAX-6 vs. M/S SUBEX TECHNOLOGIES LTD

In the result, the appeal is disposed of

ITA/180/2017HC Karnataka21 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 142(1)Section 143(2)Section 195Section 260Section 260ASection 40

1. PR. COMMISSIONER OF INCOME TAX-6 BMTC COMPLEX, KORMANGALA BANGALORE. 2. THE JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-12(3), BENGALURU. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.,) AND: M/S. SUBEX TECHNOLOGIES LTD NO.999, 9TH MAIN, HSR LAYOUT SECTOR-7, BENGALURU-560102 PAN:AAICS9433Q. ... RESPONDENT (BY SRI. CHYTHANYA K.K. ADV.) - - - THIS ITA IS FILED UNDER SECTION

THE PR. COMMISSIONER OF INCOME -TAX vs. M/S KAWASAKI MICRO ELECTRONICS INC

The appeal is disposed of

ITA/341/2016HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 260Section 260ASection 30Section 32Section 37Section 40

1. THE PR. COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BANGALORE-560095. 2. THE INCOME-TAX OFFICER INTERNATIONAL TAXATION WARD-1(2), 4TH FLOOR BMTC BUILDING, 80 FEET ROAD KORMANGALA, BANGALORE-560095. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: M/S. KAWASAKI MICRO ELECTRONICS INC. 17TH FLOOR, CONCORDE BLOCK UB CITY, VITTAL MALLYA ROAD

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

ITA/561/2018HC Karnataka17 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 260A

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201(1

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

ITA/505/2018HC Karnataka17 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 260A

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201(1

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

ITA/562/2018HC Karnataka17 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 260A

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201(1

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

ITA/550/2018HC Karnataka17 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 260A

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201(1

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

ITA/507/2018HC Karnataka17 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 260A

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201(1

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

ITA/504/2018HC Karnataka17 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 260A

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201(1

THE PR COMMISSIONER OF INCOME TAX vs. M/S GOOGLE INDIA PRIVATE LTD

The appeals stand disposed of

ITA/125/2020HC Karnataka17 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 260A

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201(1

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

ITA/549/2018HC Karnataka17 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 260A

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201(1

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

ITA/563/2018HC Karnataka17 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 260A

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201(1

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

ITA/898/2017HC Karnataka17 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 260A

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201(1

M/S GOOGLE IRELAND LIMITED vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

ITA/506/2018HC Karnataka17 Apr 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 260A

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201(1