M.ARUNACHALAM AND COMPANY,CHENNAI vs. JCIT, CHENNAI

In the result, both the appeals of the assessee are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1352 & 1353/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 M/S M. Arunachalam & Company, The Joint / Assistant No.117/79, Lloyds Road, V. Commissioner Of Income Tax, Royapettah, Chennai - 600 014. Business Range Viii, Chennai - 600 006. Pan : Aaafm 6851 F (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS. 14. Referring to the judgment of Allahabad High Court in Vector Shipping Services (P.) Ltd. (supra), the Ld. Departmental Representative submitted that the Allahabad High Court has not discussed the consequence of failure of the assessee in deducting tax as required under Section 194C and 194

M.ARUNACHALAM AND COMPANY,CHENNAI vs. JCIT, CHENNAI

In the result, both the appeals of the assessee are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1352 & 1353/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 M/S M. Arunachalam & Company, The Joint / Assistant No.117/79, Lloyds Road, V. Commissioner Of Income Tax, Royapettah, Chennai - 600 014. Business Range Viii, Chennai - 600 006. Pan : Aaafm 6851 F (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS. 14. Referring to the judgment of Allahabad High Court in Vector Shipping Services (P.) Ltd. (supra), the Ld. Departmental Representative submitted that the Allahabad High Court has not discussed the consequence of failure of the assessee in deducting tax as required under Section 194C and 194

NEELARAJ VINOTH,PERAMBALUR vs. ACIT, CC-2, , TRICHY

In the result, the appeal of the revenue is dismissed and the CO filed by the assessee is dismissed

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1982/Chny/2024 & C.O.No. 60/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Assistant Commissioner Of Neelaraj Vinoth, Income Tax, V. 274-C, Thuraiyur Road, Central Circle -2, Perambalur – 621 212, Trichy. Tamilnadu. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (Respondent/Cross Objector) आयकर अपील सं./Ita No.: 2119/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Neelaraj Vinoth, Assistant Commissioner Of 274-C, Thuraiyur Road, V. Income Tax, Perambalur – 621 212, Central Circle -2, Tamilnadu. Trichy. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS remitted by you in terms of Section 194- IA of the Income Tax Act, you are advised to please

M/S. BINNY LIMITED,CHENNAI vs. DCIT, TDS,CIRCLE -1(1), CHENNAI

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.24 & 25 /Chny/2024 निर्धारण वर्ष /Assessment Years: 2015-16 & 2016-17 M/S.Binny Limited No.1, Cooks Road, Otteri, Perambur, Chennai-600 012. [Pan: Aaacb2529G] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By Shri B.Ramakrishnan,F.C.A (प्रत्यर्थी/Respondent) The Deputy Commissioner Of Income Tax, Tds Circle-1(1), Chennai. Ms.R.Anita, Addl.Cit सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख / Date Of Pronouncement : 06.11.2024 11.12.2024 आदेश / Order Per Amitabh Shukla, A.M : These Appeals Are Filed Against The Order Bearing Din & Order No.Itba / Apl / M / 250/2023-24 / 1057748856(1) & No.Itba / Apl / M / 250 / 2023-24 / 1057750319(1) Dated 07.11.2023 For The Assessment Years 2015-16 & 2016-17 Through The Aforesaid Appeal The Assesse Has Challenged Order U/S 250 Dated 07.11.2023 Passed By Cit(A), Chennai. 2.0 The Afore Mentioned Two Appeals Are Contesting The Order U/S 201 / 201A Passed By The Ld. Ao In The Case Of The Assessee For The

section 194 IA no prescribed TDS deduction was made. The Ld. Counsel further argued that actually the deals could not materialize

M/S. BINNY LIMITED,CHENNAI vs. DCIT,TDS, CIRCLE-1(1), CHENNAI

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.24 & 25 /Chny/2024 निर्धारण वर्ष /Assessment Years: 2015-16 & 2016-17 M/S.Binny Limited No.1, Cooks Road, Otteri, Perambur, Chennai-600 012. [Pan: Aaacb2529G] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By Shri B.Ramakrishnan,F.C.A सुनवाई की तारीख/Date Of Hearing 06.11.2024 घोषणा की तारीख / Date Of Pronouncement : 11.12.2024 The Deputy Commissioner Of Income Tax, Tds Circle-1(1), Chennai. (प्रत्यर्थी/Respondent) Ms.R.Anita, Addl.Cit आदेश / Order Per Amitabh Shukla, A.M : These Appeals Are Filed Against The Order Bearing Din & Order No.Itba / Apl / M / 250/2023-24 / 1057748856(1) & No.Itba / Apl / M / 250 / 2023-24 / 1057750319(1) Dated 07.11.2023 For The Assessment Years 2015-16 & 2016-17 Through The Aforesaid Appeal The Assesse Has Challenged Order U/S 250 Dated 07.11.2023 Passed By Cit(A), Chennai. 2.0 The Afore Mentioned Two Appeals Are Contesting The Order U/S 201 / 201A Passed By The Ld. Ao In The Case Of The Assessee For The

section 194 IA no prescribed TDS deduction was made. The Ld. Counsel further argued that actually the deals could not materialize

DCIT, CHENNAI vs. SIVA VENTURES LIMITED, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

TDS”) under section 194 of the Act, was deducted by SICCL. The learned CIT(A) and AO have failed to appreciate

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

TDS”) under section 194 of the Act, was deducted by SICCL. The learned CIT(A) and AO have failed to appreciate

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

TDS”) under section 194 of the Act, was deducted by SICCL. The learned CIT(A) and AO have failed to appreciate

SIVA INDUSTRIES AND HOLDINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

TDS”) under section 194 of the Act, was deducted by SICCL. The learned CIT(A) and AO have failed to appreciate

ITO TDS WARD 2 , COIMBATORE vs. SUBA PLASTICS PVT. LTD. , COIMBATORE

In the result, the revenue’s appeal is treated as allowed for statistical

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

TDS Ward 1(3), Coimbatore (A O) conducted an inspection in theassessee’s premises on 31.01.2013. Based on survey observations, the AO initiated proceedings u/s. 201, called for the details on various payments made, verified them, passed a consolidated order u/ss. 201(1) and 201(1A) on 22.08.2013 on the payments falling under various sections viz., 192B, 194

ACIT, CHENNAI vs. K.KODIARASAN, CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1847/Mds/2014 "नधा"रण वष" / Assessment Year : 2006-07

TDS was not deducted at source. According to the Ld. D.R., the assessee is expected to deduct tax under Section 194C of the Income-tax Act, 1961 (in short 'the Act'). Therefore, the Assessing Officer, applying the provisions of Section 40(a)(ia) of the Act, disallowed the payment of hire charges. On an enquiry from the Bench whether

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

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

IDUMBEN KNITTERS, ,TIRUPUR CHENNAI vs. ACIT, CIRCLE-1TIRUPUR, TIRUPUR, CHENNAI

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 711/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Idumban Knitters Assistant Commissioner Of S.F. No. 440, 443, Sbi Colony, V. Income Tax, Gandhi Nagar Post, Circle-1, Tirupur – 641 603. Tirupur. [Pan: Aaafi-7635-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M A Srinivasan, Fca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 01.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.08.2023

TDS, as per the provisions of Section 194 J, stating the same as payment to Mr.U.S.Dinesh, for the services rendered

ROCA BATHROOM PRODUCTS PRIVATE LIMITED,CHENNAI vs. JCIT, CHENNAI

In the result, I.T.A. Nos

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.586/Mds/2014 & आयकर अपील सं./Ita No.610/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

TDS under Section 194C of the Act instead of Section 194J of the Act, whether any disallowance can be made under Section 40(a)(ia) of the Act for short deduction of tax? An identical issue was considered by the Cochin Bench of this Tribunal in Apollo Tyres Ltd. v. DCIT in I.T.A. No.31 & 74/Coch/2010 dated 29th

DCIT, CHENNAI vs. PARRYWARE ROCA PVT. LTD., CHENNAI

In the result, I.T.A. Nos

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.586/Mds/2014 & आयकर अपील सं./Ita No.610/Mds/2015 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

TDS under Section 194C of the Act instead of Section 194J of the Act, whether any disallowance can be made under Section 40(a)(ia) of the Act for short deduction of tax? An identical issue was considered by the Cochin Bench of this Tribunal in Apollo Tyres Ltd. v. DCIT in I.T.A. No.31 & 74/Coch/2010 dated 29th

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NEELARAJ VINOTH, PERAMBALUR

Bench: Shri George George K, Hon'Ble & Shri S.R. Raghunatha, Hon'Bleआयकर अपील सं./Ita No.: 1982/Chny/2024 & C.O.No. 60/Chny/2024 निर्धारण वर्ष / Assessment Year: 2017-18 Assistant Commissioner Of Income Tax, Central Circle -2, Trichy. (अपीलार्थी/Appellant) V. Neelaraj Vinoth, 274-C, Thuraiyur Road, Perambalur – 621 212, Tamilnadu. [Pan: Ajupv-3588-M] (Respondent/Cross Objector) आयकर अपील सं./Ita No.: 2119/Chny/2024 निर्धारण वर्ष / Assessment Year: 2017-18 Neelaraj Vinoth, 274-C, Thuraiyur Road, Perambalur – 621 212, Tamilnadu. [Pan: Ajupv-3588-M] (अपीलार्थी/Appellant) V. Assistant Commissioner Of Income Tax, Central Circle -2, Trichy. (प्रत्यर्थी/Respondent) Assessee By : Shri. G. Baskar, Advocate & Shri. P.M. Kathir, Advocate Department By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/Date Of Hearing : 06.02.2025 घोषणा की तारीख/Date Of Pronouncement : 18.02.2025 आदेश / Order Per S.R.Raghunatha, Am: :-2-:

TDS remitted by you in terms of Section 194- IA of the Income Tax Act, you are advised to please

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

194(A)(3)(iii)(F) read with Notifications No.S.O. 3489 datead 22/10/1970 and Sections 196, which clearly prove that the provisions of the Income Tax Act relating to TDS