M/S MADRAS RACE CLUB,CHENNAI vs. DCIT CORPO CIRCLE 4 (1), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

TDS u/s.194C of the Act. Further, this issue is covered by the decision of Bangalore Bench of ITAT in the case of Mysore Race Club Limited, supra. Respectfully following the same, we delete the disallowance and allow this ground of assessee’s appeal. 8. Since facts are similar in other two assessment years, taking a consistent view, we allow this

KRISHNAMURTHY SRINIVASAN,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.3396/Mds/2016 "नधा"रण वष"/Assessment Year:2012-13 Shri Krishnamurthy Srinivasan, The Assistant Commissioner Of No. 1C, Vanagaram Road, Athipet, Vs. Income Tax, Ambattur Industrial Estate, Ambattur, Non Corporate Circle 7(1), Chennai 600 058. Chennai. [Pan:Bbkps4428J] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Mohamed Mustafa, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 25.05.2017 घोषणा क" तार"ख /Date Of Pronouncement : 12.07.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This The Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 7, Chennai, Dated 17.10.2016 Relevant To The Assessment Year 2012-13. The Only Effective Ground Raised By The Assessee Is That The Ld. Cit(A) Has Erred In Confirming The Disallowance Of ₹.75,66,470/- Made Under Section 40(A)(Ia) Of The Income Tax Act, 1961 [“Act” In Short].

TDS under section 194 of the Act for the expenses incurred towards contracts, professional charges and job work charges amounting to ₹.75,66,470/-. The assessee has not offered any explanation before the Assessing Officer. During the course of appellate proceedings, the assessee has submitted as under: “During the course of assessment proceedings the assessing officer examined the various expenses

ACIT, CHENNAI vs. ESKAY DESIGNS, CHENNAI

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

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 247/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 The Assistant Commissioner Of M/S. Eskay Designs, No. 25, 1St Street, Cenotaph Road, Income Tax, Non-Corporate Circle 3, Vs. 121, Mahatma Gandhi Road, Teynampet, Chennai 600 018. Nungambakkam, Chennai 600 034. [Pan:Aaafe1480C] (Appellant) (Respondent) अपीलाथ" क" ओर से / Appellant By : Mrs. S. Vijayaprabha, Jcit ""यथ" क" ओर से/Respondent By : Shri K. Ravi, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 07.02.2018 घोषणा क" तार"ख /Date Of Pronouncement : 28.02.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 4, Chennai Dated 31.10.2016 Relevant To The Assessment Year 2012-13. The First Issue Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Erred In Directing To Assess The Rental Income Received By The Assessee On Sub-Letting Of Its Leased Out Properties Under The Head “Income From House Property” & The Second Issue Is That The Ld. Cit(A) Erred In Directing To Allow The Expenses If They Are Paid As On 2

TDS under section 194 of the Act for the expenses incurred towards commission of ₹.66,500/-. Accordingly, the Assessing Officer disallowed the same under section 40(a)(ia) of the Act. By following the decision of the Tribunal in assessee’s own case for the assessment year 2009-10 in I.T.A. No. 1951/Mds/2012 dated 09.12.2013, the ld. CIT(A) directed

ACIT, CIRCLE LTU-1,, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

140 & 117/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19) The ACIT, Carborundum Universal vs. Circle LTU-1, Limited, Chennai No.43, VI Floor, Parry House, Moore Street, Chennai GPO Parrys, Chennai – 600 001. PAN : AAACC 2474P (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Anitha, Addl. CIT ""यथ" क" ओर से/Respondent by : Shri

ACIT, LTU CIRCLE 1 CHENNAI, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

140 & 117/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19) The ACIT, Carborundum Universal vs. Circle LTU-1, Limited, Chennai No.43, VI Floor, Parry House, Moore Street, Chennai GPO Parrys, Chennai – 600 001. PAN : AAACC 2474P (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Anitha, Addl. CIT ""यथ" क" ओर से/Respondent by : Shri

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE LTU-1, , CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

140 & 117/CHNY/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19) The ACIT, Carborundum Universal vs. Circle LTU-1, Limited, Chennai No.43, VI Floor, Parry House, Moore Street, Chennai GPO Parrys, Chennai – 600 001. PAN : AAACC 2474P (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Anitha, Addl. CIT ""यथ" क" ओर से/Respondent by : Shri

DCIT, CHENNAI vs. GANAPATHY MEDIA P LTD., CHENNAI

In the result, both, the appeal of the Revenue and cross- objection filed by the assessee are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony & C.O. No.158/Nds/2013 (In I.T.A. No.1286/Mds/2013) "नधा"रण वष" / Assessment Year : 2009-10

TDS under Section 194J of the Act. Therefore, the CIT(Appeals) is not justified in allowing the claim of the assessee. The Ld. D.R. has also placed his reliance on the decision of this Bench of the Tribunal in ACIT v. Shri Balaji Communications (2013) 140

ASHOK AGENCIES,SALEM vs. ITO, TDS,, SALEM

In the result, the appeal filed by the assessee is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.474/Chny/2025 िनधा"रण वष"/Assessment Year: 2022-23 Ashok Agencies, Vs. The Income Tax Officer, 70, 71, Chinna Thirupathi Main Road, Tds, Salem. Salem 636 008, Tamil Nadu. [Pan:Aaffa4962N] [Tan:Chea08311C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. G. Vardini Karthik, Advocate ""थ" की ओर से/Respondent By : Shri P. Krishna Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 08.05.2025 घोषणा की तारीख /Date Of Pronouncement : 29.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.07.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2022-23. 2. We Find That This Appeal Is Filed With A Delay Of 140 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit

TDS, Salem. Salem 636 008, Tamil Nadu. [PAN:AAFFA4962N] [TAN:CHEA08311C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Ms. G. Vardini Karthik, Advocate ""थ" की ओर से/Respondent by : Shri P. Krishna Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 08.05.2025 घोषणा की तारीख /Date of Pronouncement : 29.05.2025 आदेश /O R D E R PER S.S. VISWANETHRA

T vs. ELECTRONICS LIMITED,CHENNAIVS.ACIT, CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.:949/Chny/2017 िनधा"रण वष" / Assessment Year: 2005-06

TDS, disallowance cannot be made u/s.40(a)(i) for non-deduction of tax at source u/s.195 of the Act. The assessee has relied upon the following judicial precedents: (i). Ishikawajma-Harima Heavy Industries Ltd. vs. DIT, 288 ITR 408 (SC) (ii). Channel Guide India Ltd., vs. ACIT, 20 ITR 0438 (Mum-Trib) (iii). Sterling Abrasive Ltd., vs. ACIT, 140

SHRI MUKESH AGARWAL,,CHENNAI vs. DCIT, CC-3(2),, CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3093/Chny/2019 िनधा"रण वष" /Assessment Year: 2011-12 V. Mr.Mukesh Agarwal, The Dy. Commissioner- No.127A, Brickline Road, Flat 3181, Of Income Tax, Tvh Kumbini Square, 18Th Floor, Central Circle-3(2), 3Rd Block, Purasawalkam, Chennai. Chennai-600 010. [Pan: Aafpk 6968 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS 11,21,230/- 140 A 41,226/- Total taxes paid 11,62,456/- Balance tax payable 1,61,68,118/- This order has been passed with the necessary approval of the Joint Commissioner of Income Tax, Central Range-3 vide C.No.CR-3/Approval/153D/2014-15 dated 30.03.2015. Demand Notice enclosed. Penalty proceedings U/s. 271(l)(c) are initiated separate. 4. Being

ACIT NON CORPORATE CIRCLE 1(1) , CHENNAI vs. DELOITTE HASKINS & SELLS, CHENNAI

In the result, the appeal of the revenue is dismissed and cross objections of the assessee is allowed

Bench: Hon’Ble Shri Nrs Ganesan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A No. 1517/Chny/2017 Assessment Year : 2012-13 Acit, Non-Corporate Cirlce-1(1), Chennai -Vs- M/S Deloitte Haskins & Sells [Pan: Aacfd 3771 D] (Appellant) (Respondent) C.O. No. 111/Chny/2017 (Arising Out Of I.T.A No. 1517/Chny/2017) Assessment Year : 2012-13 M/S Deloitte Haskins & Sells -Vs- Acit, Non-Corporate Cirlce-1(1), Chennai [Pan: Aacfd 3771 D] (Cross Objector) (Respondent)

section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 31.03.2015 for the Assessment Year 2012-13. 2 CO No. 111/CHNY/2017 M/s Deloitte Haskins & Sells A.Yr. 2012-13 2. The only issue to be decided in the appeal of the revenue is as to whether the ld CITA was justified in deleting the disallowance made

ACIT NON CORPORATE CIRCLE 10(1), CHENNAI vs. METRO TUNNELLING CHENNAI L & T SUCG JV, CHENNAI

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri George Mathan & Shri Inturi Rama Rao

140/-. Against the said return of income, the assessment was completed by the Deputy Commissioner of Income Tax, Non Corporate Circle 10(1) Chennai (hereinafter called “AO”) vide order dated 30.03.2015 passed u/s. 143(3) of the Income Tax Act, 1961 (in short ‘the Act’) at total income of Rs. 5,76,42,520/-. While doing so, the AO denied

PLINTRON MOBILITY SOLUTIONS PVT LTD,CHENNAI vs. ITO, CORPORATE WARD -5(2), CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita No.: 104/Chny/2018 िनधा"रण वष" / Assessment Year: 2014-15 M/S. Plintron Mobility Solutions Income Tax Officer, Pvt. Ltd., V. Corporate Ward 5(2), Formerly Known As Plintron Global Chennai – 600 034. Technology Solutions Pvt. Ltd., Block 6, 3Rd Floor, Dlf It Sez, Gks Tech Park, 1/124, Shivaji Gardern, Ramapuram, Chennai – 600 089. [Pan: Aabcl 4077E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Viswanathan, Ca ""यथ" क" ओर से/Respondent By : Shri. Ar V Sreenivasan, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 21.10.2021 घोषणा क" तार"ख/Date Of Pronouncement : 27.10.2021

140/-, inter alia, making additions towards disallowance of excess depreciation claimed on computer software amounting to Rs. 69,14,390/- and addition towards payment to a non-resident for purchase of software u/s. 40(a)(i) of the Act, for non deduction of tax at source u/s. 195 of the Act, 1961. The assessee carried matter in appeal before

DCIT, CHENNAI vs. V.A. TECH WABAG LIMITED, CHENNAI

Appeal is allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

TDS particulars available from 26AS statement. This data was provided by the appellant during the course of assessment proceedings. It is clearly mentioned that majority of the payments were from various Government Bodies by treating the appellant as a contractor u/s 194C of the IT Act. 29. The Ld. CIT-DR further submitted that all these facts were available from

VA TECH WABAG LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal is allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

TDS particulars available from 26AS statement. This data was provided by the appellant during the course of assessment proceedings. It is clearly mentioned that majority of the payments were from various Government Bodies by treating the appellant as a contractor u/s 194C of the IT Act. 29. The Ld. CIT-DR further submitted that all these facts were available from

ACIT CENTRAL CIRCLE 3(1), CHENNAI vs. SHIV SAHAI & SONS (INDIA) LTD., CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

TDS 33. debited the assessment year 2010-2011, interest on service tax "24,436/- debited in assessment year 2011-2012 and VAT of "7,240/- ITA Nos. 1447, 1448, 1988, :- 35 -: 1989, 1449 to 1455, 1485 to 1491/17. debited in assessment year 2012-2013, ld. Commissioner of Income Tax (Appeals) confirmed the order of the ld. Assessing Officer noting that

ACIT, CHENNAI vs. NARESH PRASAD AGARWAL, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

TDS 33. debited the assessment year 2010-2011, interest on service tax "24,436/- debited in assessment year 2011-2012 and VAT of "7,240/- ITA Nos. 1447, 1448, 1988, :- 35 -: 1989, 1449 to 1455, 1485 to 1491/17. debited in assessment year 2012-2013, ld. Commissioner of Income Tax (Appeals) confirmed the order of the ld. Assessing Officer noting that

SAHAI & SONS (I) LTD.,CHENNAI vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

TDS 33. debited the assessment year 2010-2011, interest on service tax "24,436/- debited in assessment year 2011-2012 and VAT of "7,240/- ITA Nos. 1447, 1448, 1988, :- 35 -: 1989, 1449 to 1455, 1485 to 1491/17. debited in assessment year 2012-2013, ld. Commissioner of Income Tax (Appeals) confirmed the order of the ld. Assessing Officer noting that