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 5.1 has held the assessee not only having failed in filing the necessary evidence before the Assessing Officer but also in the lower authorities as well. All these relevant findings have given un-rebutted from the assessee side

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

section 68 of the Act. AO converted limited\nscrutiny to complete scrutiny on 14.12.2017 and framed order on 28.12.2017.\nContention of the Assessee: Assessee submitted that AO enquired on\nunsecured loans prior to 14.12.2017, whereas he got approval on 14.12.2017\nand it is against the provision of the ACT.\nHeld:That the assessing officer has exceeded his jurisdiction in enquiring

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