The Principal Commissioner of Income Tax vs. M/s.Midwest Granites Private Limited

Appeal stands dismissed accordingly

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

260A of the Income Tax Act, 1961 [‘Act’ for short] assailing the order of the Income Tax Appellate Tribunal “C” Bench, Bangalore [‘Tribunal’ for short] dated 17.01.2018 passed in ITA No.206/Pan/2016 relating to the Assessment Year 2012-13. 2. The revenue has filed the appeal raising the following substantial question of law No.1 to 6: 1. “Whether on the facts

Commissioner of Income Tax - IV vs. M/s. Anand Food Products,

The appeal stands disposed of on the ground of low tax effect

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 1St March, 2023 Appearance : Mr. Soumen Bhattacharjee, Adv. …For Appellant The Court : - This Appeal Has Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 12.04.2013 Passed By The Learned Income Tax Appellate Tribunal “B” Bench, Kolkata In I.T.A. No. 1336/Kol/2011 Relating To The Assessment Year 2005-2006. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :- I) Whether On The Facts & In The Circumstances Of The Case The Ld. Tribunal Has Erred In Law In Deleting The Addition Made By The Assessing Officer Under Section 40(A)(Ia) Of Income Tax Act, 1961, An Amount Of Rs.30,44,166/- Relating To The Payment Made By The Assessee On Account Of Online Advertisement, To M/S Google Ltd. & M/S. Overture Services Without Deducting Tds, By Holding That The Assessee Was Under No Obligation To Deduct Tds Under Section 195 Of The I.T. Act, 1961? Ii) Whether On The Facts & In The Circumstances Of The Case The Ld. Tribunal Has Erred In Law In Deleting The Addition Of Rs.30,44,166/- Made

260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 12.04.2013 passed by the Learned Income Tax Appellate Tribunal “B” Bench, Kolkata in I.T.A. No. 1336/Kol/2011 relating to the Assessment Year 2005-2006. The revenue has raised the following substantial questions of law for consideration :- i) Whether on the facts and in the circumstances

M/S. SREE TRADING CORPORATION vs. INCOME TAX OFFICER, WARD 4(1), HYDERABAD

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 260A of the Income Tax Act, 1961 (briefly referred to hereinafter as ‘the Act’) against the order dated 05.10.2005 passed by the Income Tax Appellate Tribunal, Hyderabad Bench ‘A’, Hyderabad (briefly referred to hereinafter as ‘the Tribunal’) in ITA No.1098/Hyd/2004 for the assessment year 2001-2002. 3. Though the appeal was admitted on 27.04.2006 with an interim stay

M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,

The appeals are disposed of

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

260A of the Income Tax Act, 1961 (Act, for short) relate to Assessment Years 1989-90 and 1990-91. By order dated 22nd August, 2013, the following substantial questions of law were framed in these two appeals: ―Whether the Income Tax Appellate Tribunal was right in denying interest of Rs.1,60,30,495/-, which it is claimed was payable alongwith

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

PRL COMMISSOER OF INCOME TAX vs. SRISURAM VENKATESWARA REDDY

In the result, appeal filed by the revenue fails and is

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee against the order dated 19.01.2018 passed by the Income Tax Appellate Tribunal. The subject matter of the appeal pertains to the Assessment year 2008-2009. The appeal was admitted by a bench of this 3 Court on the following

THE COMMISSIONER OF INCOME TAX IV vs. M/S. PRABHATH AGRI BIO TECH P. LTD.,

The appeals stand dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

260A of the Income Tax Act, 1961 („Act‟, for short) in the case of Telsuo Mitera, Isao Sakai Yoshimi Kamano and Yuji Horikawa. These appeals pertain to the assessment year 2006-07. As a similar issue arises for consideration, we are disposing of these appeals by this common order. 2. The question/issue raised in the present appeal is whether

The Commissioner of Income Tax V vs. M/s. S.L. Enterprises,

Bench: The Hon'Ble Mr. Justice Ravi Malimath

TDS), CIRCLE – 18(1), BENGALURU. ... RESPONDENT (BY SRI K.V.ARAVIND, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME

The Commissioner of Income Tax, vs. N. Annapurna

The appeals are dismissed with no order as to costs

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

260A of the Income Tax Act, 1961 (‘Act’) directed against the common order dated 2nd September 2004 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA Nos. 3233 to 3242/Del/2003 for the Financial Years (‘FYs’) 1988-89 to 1997-98. 2. While admitting these appeals on 23rd August, 2006 this Court framed the following question of law for consideration

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

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

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), HMT BHAVAN, BELLARY ROAD, BANGALORE …APPELLANTS (BY SRI. K.V.ARAVIND, ADV.) AND: BANGALORE ELECTRICITY SUPPLY CO., LTD., CORPORATE OFFICE, IV FLOOR,K.R. CIRCLE, BANGALORE-560 001. …RESPONDENT (BY SRI. A. SHANKAR, SENIOR ADV. A/W SRI.M.LAVA ADVOCATE) 2 THIS ITA IS FILED UNDER SECTION 260A

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), HMT BHAVAN, BELLARY ROAD, BANGALORE …APPELLANTS (BY SRI. K.V.ARAVIND, ADV.) AND: BANGALORE ELECTRICITY SUPPLY CO., LTD., CORPORATE OFFICE, IV FLOOR, K.R. CIRCLE, BANGALORE-560 001. …RESPONDENT (BY SRI. A. SHANKAR, SENIOR ADV. A/W SRI.M.LAVA ADVOCATE) 2 THIS ITA IS FILED UNDER SECTION 260A

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

Bench: SANJAY KUMAR,M.S.K.JAISWAL

260A of the Income Tax Act, 1961 (‘Act’ for short) challenging the common order dated 05.08.2016 of the Income Tax Appellate Tribunal, Bangalore Bench “B”, Bangalore (‘Tribunal’ for short) in ITA Nos.872/Bang/2015, 873/Bang/2015, 874/Bang/2015 relating to the assessment years 2011-12, 2012-13 and 2013-14 respectively. 3. The appeals were admitted by this Court to consider the following substantial

The Commissioner of Income Tax -11 vs. The AP Mineral Development Corporation Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS) 3RD FLOOR, C R BUILDING ANNEXE, NAVANAGAR, HUBLI 580025. ... APPELLANTS (BY SRI Y.V.RAVIRAJ, ADVOCATE) AND : THE HUBLI URBAN CO-OPERATIVE BANK LTD., GF, URBAN BANK BUILDING 1 SIR SIDDAPPA KAMBLI ROAD HUBLI 580020, PAN: AAAAH 0120P. ... RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A

The Pr. Commissioner of Income Tax-6 vs. Mrs. Urmila Singh

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS WARD, C R BUILDING ANNEXE, P.B. ROAD, NAVANAGAR, HUBLI 580025. ... APPELLANTS (BY SRI Y.V.RAVIRAJ, ADVOCATE) AND : M/S. THE RADDI SAHAKARA BANK NIYAMITHA HEAD OFFICE BANK ROAD, DHARWAD – 580 001. PAN : AAAAT 3297K. ... RESPONDENT (BY SRI S. PARTHASARATHI & H.R. KAMBIYAVAR, ADVS.) : 2 : THESE INCOME TAX APPEALS ARE FILED UNDER SECTION 260A