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

7 BANGALORE-560022 .. RESPONDENT (BY SRI S PARTHASARATHI, ADV.) THIS APPEAL IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 25/05/2012 PASSED IN ITA NO.692/BANG/2011, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL

Allam Bali Reddy, vs. Asst.Commissioner of Income Tax,

Appeals stand disposed of in terms of

SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.866/BANG/2012, FOR THE ASSESSMENT YEAR 2005-06, PRAYING THIS HON’BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT, BANGALORE IN ITA NO.866/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

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

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 questions of law:- “1. Whether the Tribunal erred in law in not holding that since the levy of service charges is still under dispute

Commissioner of Income Tax, vs. Agricultural Market Committee,

The appeals are dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

B. HINCHIGERI AND THE HON’BLE MRS. JUSTICE S. SUJATHA I. T. A.No.438/2012 C/W I. T. A. Nos.441/2012, 443/2012, 447/2012, 448/2012, 454/2012, 457/2012, 459/2012, 461/2012, 462/2012, 463/2012 & 464/2012 I. T. A.No.438/2012 BETWEEN: 1. The Commissioner of Income-Tax TDS, HMT Bhavan, Bellary Road, Bangalore 2. The Income-Tax Officer TDS Ward, Aayakar Bhavan, Sedam Road, Gulbarga

M/S.P.SATYANARAYANA AND SONS vs. INCOME TAX OFFICER, WARD 1[9], HYDERABAD

Appeals are allowed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

TDS at 20% under Section 195(1) of the Act and also paid the same to Government account. However, according to the assessee, since it is a cost sharing agreement and payments were made by the assesee for reimbursement of cost/expenses, no 16 income is embedded therein. Therefore, the assessee is not liable to deduct tax under Section 195(1

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

b) thereof any salary paid or allowed to an employee in the previous year by or on behalf of an employer or a former employer though not due or before it became due to him is an income chargeable to tax under the head ‗‗Salaries‘‘. For the purpose of section 15 vide section 17(1)(iv), perquisites are included

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

7 of 17 commercial world and even in civil suits while computing interest under Section 34 of the Code of Civil Procedure, 1908 the principal amount and the interest due are added and treated as the primary amount in the decree drawn. Interest becomes due and payable on this primary amount. In other words, interest stands capitalised. We further note

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/S. PATNI TELECOM SOLUTIONS PVT. LTD.,

Appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. ... APPELLANTS (BY SRI.DILIP, ADV. AND SRI.K.V. ARAVIND, ADV.) AND: THE KARNATAKA STATE APEX CO-OPERATIVE BANK LTD., ASHOKA PILLAR BRANCH BANGALORE. ... RESPONDENT 2 THIS ITA FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30.04.2015 PASSED IN ITA NO.1421/BANG/2014

COMMR OF INCOME TAX-II, HYDERABAD vs. M/S JAPSON ESTATES PVT LTD., HYDERABAD

The appeal is allowed;

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

B) and a demand of `50,48,098/- under Section 156 of the Act was issued. Questioning the same, the assessee filed appeal before the Commissioner of Income Tax (Appeals)-12, Bengaluru. The appeal stood dismissed under order dated 15.12.2014. Against which, appeals before the Income Tax Appellate Tribunal ‘A’ Bench, Bangalore (for short ‘ITAT’) were filed in appeal

DIRECTOR OF INCOMD TAX [INTERNATIONAL TAXATION] HYDERABAD vs. M/S M W ZANDER [S] PTE LIMITED-INDIA BR, HYDERABAD

Appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. ... APPELLANTS (BY SRI.DILIP, ADV. AND SRI.K.V. ARAVIND, ADV.) AND: THE KARNATAKA STATE APEX CO-OPERATIVE BANK LTD., VYALIKAVAL BRANCH BANGALORE. ... RESPONDENT 2 THIS ITA FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30.04.2015 PASSED IN ITA NO.1418/BANG/2014

Commissioner of Income Tax-(TDS), vs. M/s.Neeladri Chit Funds Private Ltd.,

Appeals are dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. ... APPELLANTS (BY SRI.DILIP, ADV. AND SRI.K.V. ARAVIND, ADV.) AND: THE KARNATAKA STATE APEX CO-OPERATIVE BANK LTD., GANDHINAGAR BRANCH BANGALORE. ... RESPONDENT 2 THIS ITA FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30.04.2015 PASSED IN ITA NO.1420/BANG/2014

Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME

The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME

Commissioner of Income Tax-II, vs. The Sirpur Paper Mills Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME

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

7 14.06.2011, the appeal was admitted to consider the following substantial questions of law: “i. Whether the Tribunal was correct in holding that Rs.65,32,000/- 40% of professional charges paid to doctors through bearer cheques (60% paid by A/c. payee cheques) without deducting TDS cannot be disallowed u/s. 40(a)(ia) of the Act as the provisions of Section