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

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

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

194C of the Act on an amount of Rs.3,27,460/- during the F.Y. 2011-12. It was also seen that the deductor had also not been filing quarterly statement of 24Q & 26Q for F.Y. 2011- 12 and hence, assessee had rendered itself liable to be treated as an assessee in default

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

section 40A(3) of the Act. Grounds no. 1.1 and 1.2 are dismissed accordingly and addition of I.T.A No. 90/Agra/2017 6 Rs. 3,13,078/- is confirmed.” 4. The ld. Counsel for the assessee has contended that the ld. CIT(A) has erred in confirming the addition of Rs.3,13,078/-. 5. The ld. DR has placed strong reliance

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