Commissioner of Income Tax-1, vs. Agricultural Market Committee,

Bench: V.V.S.RAO,RAMESH RANGANATHAN

TDS, to be deducted under Section 194J of the Act. It was further argued that the Circular dated 28.04.2008 was clarified

The Commissioner of Income Tax-I, Hyderabad. vs. Biological - E Ltd.,

In the result, the appeal is partly

TDS CIRCLE- 18(2), BANGALORE. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year

Commissioner of Income Tax II vs. Sri G.K.Kabra,

In the result, the appeal is partly

TDS CIRCLE- 18(2), BANGALORE. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

TDS cannot be disallowed u/s. 40(a)(ia) of the Act as the provisions of Section 11 of the Act was applicable to the assessee? ii. Whether the Tribunal was correct in holding that professional fee of Rs.45,69,998/- paid to Apollo Hospital for managing and running BGS Medical Foundation would not attract Section 194J

Commissioner of Income Tax, vs. Agricultural Market committee,

The appeals are dismissed

Bench: V.V.S.RAO,SANJAY KUMAR

TDS. 2. While admitting the matter following questions were framed:- 1. Whether Tribunal was justified in holding that the payment made by the assessee in form of transmission/ wheeling/ SLDC charges were not liable to be deducted at source either under Section 194J

Commissioner of Income tax-V, vs. M/s. INTRACK INC,

194J; (iv) “work” shall have the same meaning as in Explanation III to section 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

The Commissioner of Income Tax-I vs. M/s DST Global Solutions India [p] Ltd.,

In the result the appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS, WARD-16(1), BANGALORE, ETC., THIS ITA COMING ON FOR HEARING, THIS DAY ALOK ARADE J., DELIVERED THE FOLLOWING:- JUDGMENT This appeal under Section 260-A of the Income Tax Act has been filed by the revenue which was admitted by a Bench of this Court vide order dated 18.09.2012 by framing the following the substantial questions

The Commissioner of Income Tax IV vs. M/s. Nagarjuna Fertilizers and Chemicals Limited,

In the result, the appeal fails and is hereby

TDS CIRCLE-18(2) BANGALORE. ... RESPONDENT (BY Mr. K.V. ARAVIND, ADV.) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 22.03.2013 PASSED IN ITA NO.503 & 501/BANG/2011 FOR THE ASSESSMENT YEAR 2009-10 2 AND 2010-11, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) FORMULATE THE SUBSTANTIAL QUESTIONS

The Commissioner of Income Tax - III vs. Smt. Phoola Rani Gupta

In the result the appeal is dismissed

Bench: GODA RAGHURAM,N.RAVI SHANKAR

TDS, WARD-16(1), BANGALORE, ETC., THIS ITA COMING ON FOR HEARING, THIS DAY ALOK ARADE J., DELIVERED THE FOLLOWING:- JUDGMENT This appeal under Section 260-A of the Income Tax Act has been filed by the revenue which was admitted by a Bench of this Court vide order dated 18.9.2012 by framing the following the substantial questions