ACIT TDS CIRCLE 3, CHENNAI vs. VODAFONE SOUTH LTD., CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected itself in considering the case from an angle other than the angle which was required to be considered

VODAFONE MOBILE SERVICES LTD.9 ( FORMERLY KNOWN AS VODAFONE SOUTH LTD NOW MERGED WITH VODAFONE MOBILE SERVICES LIMITED),CHENNAI vs. ITO (TDS) WARD 1(6), CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected itself in considering the case from an angle other than the angle which was required to be considered

VODAFONE MOBILE SERVICES LTD.9 ( FORMERLY KNOWN AS VODAFONE SOUTH LTD NOW MERGED WITH VODAFONE MOBILE SERVICES LIMITED),CHENNAI vs. ITO (TDS) WARD 1(6), CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected itself in considering the case from an angle other than the angle which was required to be considered

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected itself in considering the case from an angle other than the angle which was required to be considered

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected itself in considering the case from an angle other than the angle which was required to be considered

VODAFONE MOBILE SERVICES LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected itself in considering the case from an angle other than the angle which was required to be considered

VODAFONE MOBILE SERVICES LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected itself in considering the case from an angle other than the angle which was required to be considered

VODAFONE SOUTH LIMITED,CHENNAI vs. ITO TDS, CHENNAI

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected itself in considering the case from an angle other than the angle which was required to be considered

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected itself in considering the case from an angle other than the angle which was required to be considered

VODAFONE CELLULAR LIMITED,COIMBATORE vs. ACIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected itself in considering the case from an angle other than the angle which was required to be considered

VODAFONE SOUTH LIMITED,CHENNAI vs. ITO TDS, CHENNAI

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

182 of the Contract Act and the arrangement which has been entered into between the company and the distributor and taking into account the provisions of Section 194H, the Tribunal while considering the evidence on record, in our considered opinion, has misdirected itself in considering the case from an angle other than the angle which was required to be considered

METTUR MUNICIPALITY,SALEM vs. ITO (TDS), SALEM

In the result both the appeals of the assessee are allowed

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 758 & 759/Chny/2025 धनिाारण वर्ा / Assessment Year: 2023-24, 2024-25 Mettur Municipality Income Tax Officer (Tds) Salem. Municipality Office Road, Mettur Dam, Vs. Salem – 636 401. Tamil Nadu [Pan: Aaalm2764R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. S. Bhupendran, Advocate. प्रत्यथी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 04.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 12.08.2025

Section 196 of the Act and held that KUIDFC was only a nodal agency of the State Government and that the funds ultimately belonged to Government of Karnataka and as such, the Appellant in that case had no obligation to deduct TDS [Page Nos.163 to 182

METTUR MUNICIPALITY,SALEM vs. ITO (TDS) , SALEM

In the result both the appeals of the assessee are allowed

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 758 & 759/Chny/2025 धनिाारण वर्ा / Assessment Year: 2023-24, 2024-25 Mettur Municipality Income Tax Officer (Tds) Salem. Municipality Office Road, Mettur Dam, Vs. Salem – 636 401. Tamil Nadu [Pan: Aaalm2764R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. S. Bhupendran, Advocate. प्रत्यथी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 04.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 12.08.2025

Section 196 of the Act and held that KUIDFC was only a nodal agency of the State Government and that the funds ultimately belonged to Government of Karnataka and as such, the Appellant in that case had no obligation to deduct TDS [Page Nos.163 to 182

NEW CARRYING CORPORATION,CHENNAI vs. ITO, NON CORPORATE WARD-12(1)I/C, CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 229/Chny/2022 िनधा"रण वष" / Assessment Year: 2015-16

TDS. The PCIT has also taken up the issue of expenses debited under the head ‘hire charges for lorries’, in light of provisions of section 40A(3) of the Act and observed that the assessee has made cash payment in excess of Rs. 20,000/- in violation of provisions of section 40A(3) of the Act amounting

UCAL LIMITED,CHENNAI vs. PCIT, CHENNAI-3,, CHENNAI

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

182 10. 08.12.2021 Notice under Section 142(1) of the Act 282 11. 20.01.2022 Notice under Section 142(1) of the Act 285 12. 09.02.2022 Reply to the Notice under Section 142(1) of the 287 Act dated 20.01.2022 13. - Annual report for Assessment Year: 2020 – 21 293 14. - Details of ICDS compliance 456 15. - Details of creditors

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 2. The Appeals Filed By The Revenue Are Delayed By Three Days, For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [PAN:AAACV8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by Shri R. Clement Ramesh Kumar, CIT for : Shri M. Rajan, CIT ""थ" की ओर से/Respondent by Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date of hearing 24.08.2023 : घोषणा की तारीख /Date of Pronouncement : 13.09.2023 आदेश

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 2. The Appeals Filed By The Revenue Are Delayed By Three Days, For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [PAN:AAACV8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by Shri R. Clement Ramesh Kumar, CIT for : Shri M. Rajan, CIT ""थ" की ओर से/Respondent by Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date of hearing 24.08.2023 : घोषणा की तारीख /Date of Pronouncement : 13.09.2023 आदेश

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 2. The Appeals Filed By The Revenue Are Delayed By Three Days, For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [PAN:AAACV8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by Shri R. Clement Ramesh Kumar, CIT for : Shri M. Rajan, CIT ""थ" की ओर से/Respondent by Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date of hearing 24.08.2023 : घोषणा की तारीख /Date of Pronouncement : 13.09.2023 आदेश

CRR LEATHERS,CHENNAI vs. ITO, CHENNAI

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

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.616/Mds/2017 "नधा"रण वष"/Assessment Year:2008-09 M/S. Crr Leathers, The Income Tax Officer, 9/5, Patnool Sardarjung Street, Vs. Non Corporate Ward 4(3), Periamet, Chennai 600 003. Chennai 600 006. [Pan: Aaafc4173G] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri K. Ravi, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 08.06.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.08.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 5, Chennai Dated 27.10.2016 Relevant To The Assessment Year 2008-09, Wherein, In The Grounds Appeal, Besides Challenging The Confirmation Of Various Additions For Want Of Tds Under Section 195 Of The Income Tax Act, 1961 [“Act” In Short], The Assessee Has Mainly Challenged Confirmation Of Reopening Of Assessment, Which Is Barred By Limitation.

TDS under section 195 of the Income Tax Act, 1961 [“Act” in short], the assessee has mainly challenged confirmation of reopening of assessment, which is barred by limitation. 2 I.T.A. No.616/M/17 2. Brief facts of the case are that the assessee is an exporter of finished leathers and filed its return of income on 30.09.2008 declaring total income