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Documents citing Webex Communications India Private ... vs Jcit, Bangalore on 25 July, 2019

M/S Subex Technologies Limited, ... vs Jcit, Bangalore on 6 September, 2022

not requirement for deduction of tax at source. This was taken in appeal by the department to High Court. Neither before the Hon. Tribunal in the first round nor before the Hon. High Court, it was the case of revenue that the assessee is not eligible for deduction under section 37(1) of the I.T.Act. The entire case of department from the beginning has been that assessee did not deduct tax at source. The High Court held that Tribunal has not passed a speaking order on the issue of section 40(a)(i) of the I.T.Act and hence, remanded the case to the Hon. Tribunal to re-examine the same. Hence, the facts in the above case are distinguishable to the present facts of the case.
Income Tax Appellate Tribunal - Bangalore Cites 48 - Cited by 2 - Full Document

Deputy Commissioner Of Income-Tax, ... vs M/S. Practo Technologies Private ... on 19 January, 2024

6. After hearing both the parties and perusing the material on record, we note that the revenue has filed miscellaneous petition against the order of the Tribunal dated 16.06.2023. Against the very same order of the Tribunal, the revenue has also filed appeal before the Hon'ble jurisdictional High Court which has been admitted and questions of law are framed, which is pending adjudication. When the issue is pending before the High Court, the same cannot be agitated before the Tribunal. On similar issue, in the case of Tata Communications Ltd. (supra) the Special Bench of Mumbai Tribunal has held as under:-
Income Tax Appellate Tribunal - Bangalore Cites 9 - Cited by 0 - Full Document
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