PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

TDS statements. compute or levy such fee while processing TDS statements. compute or levy such fee while processing TDS statements

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

TDS statements. compute or levy such fee while processing TDS statements. compute or levy such fee while processing TDS statements

M/S. T vs. AUTO ASSIST (INDIA) LTD.,,CHENNAIVS.ACIT, CORPORATE CIRCLE - 3 (1),, CHENNAI

In the result, the appeal of the Assessee in I

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

TDS] amounting to Rs.6,76,061/-. For this, the following three facets were argued: I. According to the CIT(A), TDS

VNC STEEL DISTRIBUTORS,,KARUR vs. DCIT, CIRCLE-1(1), TRICHY

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1937/Chny/2024 & Stay Petition No: 40/Chny/2024 [In Ita No: 1937/Chny/2024)] िनधा"रणवष" / Assessment Year: 2017-18 Vnc Steel Distributors, Deputy Commissioner Of No.2, Industrial Estate, V. Income Tax, S. Vellalapatti, Circle -1(1), Karur – 639 004. Trichy. [Pan: Aadfv-9137-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Abhinov Vaidyanathan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 21.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 14.11.2024 आदेश /O R D E R

TDS on various expenses claimed by the assessee in respect of which TDS was not made. Subsequently, after issuing statutory

INDIAN OVERSEAS BANK,CHENNAI vs. DCIT, CHENNAI

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

TDS was refunded based on "Indemnity Bond" in respect of "defective TDS" certificates, and in any case the appellant could

DCIT , TDS CIRCLE , COIMBATORE vs. M/S KOVAI MEDICAL CENTRE AND HOSPITAL LIMITED , COIMBATORE

In the result, appeal filed by the revenue is dismissed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1004/Chny/2022 िनधा"रण वष" / Assessment Year: 2015-16 Deputy Commissioner Of M/S. Kovai Medical Centre & Income Tax, V. Hospital Limited, Tds Circle, 99 Avinashi Road, Coimbatore. Coimbatore - 641 014. [Pan: Aaack-9192-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Rajan, Cit -Dr ""यथ" क" ओर से/Respondent By : Shri. Vikram Vijayaraghavan, Advocate

TDS has not been deducted u/s. 194J of the Act, for payment made to AMC Providers instead of TDS as per provisions

M.V.A.SEETHARAMA RAJU,CHENNAI vs. DCIT NON CORPORATE CIRCLE 2, CHENNAI

In the result, appeal filed by the assessee is partly allowed

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.795/Chny/2019 ("नधा"रणवष" / Assessment Year: 2013-14) Vs Deputy Commissioner Of Income Mr. M.V.A. Seetharama Raju, Tax, Flat No.32, Rishikesh Apartments, Non-Corporate Circle-2, 38, G.N.Chetty Road, T.Nagar, Chennai. Chennai-600 017. Pan: Agopr 1931M (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS as per provisions of section 194A of the Act @ 10%, but not TDS @ 2% as applicable to contractors and sub-contractors

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS statement, intimation is generated specifying the amount payable or refundable. This intimation generated after processing of TDS statement is (i) subject

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS statement, intimation is generated specifying the amount payable or refundable. This intimation generated after processing of TDS statement is (i) subject

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS statement, intimation is generated specifying the amount payable or refundable. This intimation generated after processing of TDS statement is (i) subject

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS statement, intimation is generated specifying the amount payable or refundable. This intimation generated after processing of TDS statement is (i) subject

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS statement, intimation is generated specifying the amount payable or refundable. This intimation generated after processing of TDS statement is (i) subject

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

TDS statement, intimation is generated specifying the amount payable or refundable. This intimation generated after processing of TDS statement is (i) subject

G.VENKATESWARAN INCOMETAX OFFICER TDS WARD MADURAI, MADURAI vs. M/S MADURAI DISTRICT CENTRAL CO-OP BANK LTD MADURAI, MADURAI

In the result, appeals filed by the Revenue are

Bench: Shri V. Durga Rao & Shri G. Manjunatha

TDS on cash withdrawals from their savings bank accounts. However, these Respondents have not deducted TDS as per law, and hence

G VENKATESWARAN ITO TDS WARD MADURAI, MADURAI vs. MADURAI DISTRICT CO-OP BANK MADURAI, MADURAI

In the result, appeals filed by the Revenue are

Bench: Shri V. Durga Rao & Shri G. Manjunatha

TDS on cash withdrawals from their savings bank accounts. However, these Respondents have not deducted TDS as per law, and hence

G VENKATESWARAN ITO TDS WARD MADURAI, MADURAI vs. MADURAI CO-OP BANK LTD MADURAI, MADURAI

In the result, appeals filed by the Revenue are

Bench: Shri V. Durga Rao & Shri G. Manjunatha

TDS on cash withdrawals from their savings bank accounts. However, these Respondents have not deducted TDS as per law, and hence

G VENKATESWARAN ITO TDS WARD MADURAI, MADURAI vs. CENTRAL CO-OP BANK LTD PUDUR BRANCH MADURAI, MADURAI

In the result, appeals filed by the Revenue are

Bench: Shri V. Durga Rao & Shri G. Manjunatha

TDS on cash withdrawals from their savings bank accounts. However, these Respondents have not deducted TDS as per law, and hence

G VENKATESWARAN ITO TDS WARD MADURAI, MADURAI vs. CENTRAL CO-OP BANK LTD NAGAMALAI PUDUKOTTAI BRANCH MADURAI, MADURAI

In the result, appeals filed by the Revenue are

Bench: Shri V. Durga Rao & Shri G. Manjunatha

TDS on cash withdrawals from their savings bank accounts. However, these Respondents have not deducted TDS as per law, and hence