THE ORIENTAL INSURANCE CO.LTD,AGRA vs. D.C.I.T (TDS),, KANPUR

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita Nos. 180 To 185/Agr/2022 (Assessment Years: 2014-15 To 2019-20) The Oriental Insurance Co. Ltd., Vs. Cit(A)/Nfac, 8/13, F New Kaushalpur Bye Delhi/Dcit (Tds), Pass Road, Agra, U.P.- 282001 Kanpur "थायीलेखासं./जीआइआरसं./Pan/Gir No:Agrti0098E Appellant .. Respondent

TDS deduction under Section 194C of the Act. A perusal of the lower appellate authority’s identical detailed discussion in paragraph

M/S R.K. BAJPAI,AURAIYA vs. CIT -1, AGRA

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenam/S R.K. Bajpai, Vs..Dcit,Circle-1, Dibiyapur, Auraiya. Agra. Panno.Aaffr8521G (Assessee) (Revenue)

section 194C of the Act were not violated by the assessee. There was therefore no error in the order of the AO so as to cause prejudice to the Revenue and the revisionary proceedings-on this issue are therefore set aside.” 6. Qua the second issue, it has been held (page 25, para 12 of the order) by the Tribunal

SMT. NEETA SHARMA,AGRA vs. DCIT CENTRAL CIRCLE 1(1)(1), AGRA

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

TDS u/s 194C of the IT Act. The CIT(A) held that in view of the amendment to section 40A(3) w.e.f

M/S. EXECUTIVE ENGINEER CONSTRUCTION,ETAWAH vs. DCIT(TDS), AGRA

In the result, the appeal is allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal

sections 201(1) and 201(1A) of the I.T. Act. 2. The facts are that the assessee is a deductor, i.e., the U.P. Government Construction Division. Survey proceedings were conducted on 16.12.2013 in order I.T.A No. 207/Agra/2016 2 to verify the correct applicability of the TDS provisions. It was observed by the AO that the assessee had failed to deduct

ATMA RAM AUTO ENTERPRISES,AGRA vs. ACIT(TDS),, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena

section 194C and the payments made on sale of spare parts have been paid to the staff of the ITA 06 & 07/Agra/2016 3 assessee which forms the part and parcel of salaries of those employees and hence, the assessee was not under the obligation to deduct tax u/s 194C / 194H on these payments. However, it was seen that neither

MOON NETWORK PRIVATE LIMITED,AGRA vs. INCOME TAX OFFICER TDS-1 AGRA, AGRA

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated above

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

194C of the Income-tax Act, 1961 (for short ‘the Act’) @ 2% while as per the Revenue, same was to be deducted u/s 194J @ 10%, on account of which the assessee was treated assessee in default for short deduction of TDS. He submitted that in this case, assessment u/s 201(1 )/201(1A) of the Act was completed