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Section 10A6 Section 2603 Section 194J3 Section 194C3 Section 260A2 Section 322 Section 143(3)2 TDS2 Disallowance2

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

ITA/138/2016HC Karnataka03 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 194CSection 194cSection 260Section 260ASection 92C

transfer pricing adjustment in accordance with parameters of I.T. Acta and Rules framed there under? 3.Whether on the facts and in the circumstances of the Tribunal is right in allowing the appeal filed by the assessee relating issue of TDS by erroneously holding that payments referred to in the assessment order are outside the purview of section 194C

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

Accordingly, appeal of Revenue is dismissed

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

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

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

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

PR COMMISSIONER OF vs. M/S WIPRO LIMITED