MUTHIAN SIVATHANU,CHENNAI vs. ITO NON CORPORATE WARD 10(4), CHENNAI

In the result, appeal filed for both assessment years are treated as allowed for statistical purposes

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 278/Chny/2019 & 334/Chny/2020 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Muthian Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Aalps-4719-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 293/Chny/2019 िनधा"रण वष" / Assessment Year: 2015-16 Subbulakshmi Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Apzps-2667-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Muthian Sivathanu, Assessee ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal. Jcit सुनवाई क" तारीख/Date Of Hearing : 02.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

TDS u/s. 194A of the Act. 6. The Ld. DR, on the other hand referring to decision of ITAT, Mumbai, submitted that the definition of interest as per section

SUBBULAKSHMI SIVATHANU,CHENNAI vs. ITO, NON CORP WARD 10(4), CHENNAI

In the result, appeal filed for both assessment years are treated as allowed for statistical purposes

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 278/Chny/2019 & 334/Chny/2020 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Muthian Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Aalps-4719-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 293/Chny/2019 िनधा"रण वष" / Assessment Year: 2015-16 Subbulakshmi Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Apzps-2667-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Muthian Sivathanu, Assessee ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal. Jcit सुनवाई क" तारीख/Date Of Hearing : 02.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

TDS u/s. 194A of the Act. 6. The Ld. DR, on the other hand referring to decision of ITAT, Mumbai, submitted that the definition of interest as per section

SHRI MUTHIAN SIVATHANU,,CHENNAI vs. ITO, NCW - 10 (4),, CHENNAI

In the result, appeal filed for both assessment years are treated as allowed for statistical purposes

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 278/Chny/2019 & 334/Chny/2020 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Muthian Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Aalps-4719-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 293/Chny/2019 िनधा"रण वष" / Assessment Year: 2015-16 Subbulakshmi Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Apzps-2667-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Muthian Sivathanu, Assessee ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal. Jcit सुनवाई क" तारीख/Date Of Hearing : 02.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

TDS u/s. 194A of the Act. 6. The Ld. DR, on the other hand referring to decision of ITAT, Mumbai, submitted that the definition of interest as per section

INDIAN OVERSEAS BANK,CHENNAI vs. DCIT,LTU(2), CHENNAI

Accordingly, this ground of Revenue is dismissed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.661/Chny/2019, 202 & 203/Chny/2023 (िनधा"रणवष" / Assessment Years: 2015-16, 2016-17 & 2017-2018) Indian Overseas Bank, Vs. The Assistant Commissioner Of 763, Anna Salai, Income Tax, Chennai 600 002. Ltu (2) Chennai. आयकरअपील सं./ Ita Nos.914/Chny/2019, 253 & 254/Chny/2023 (िनधा"रणवष" / Assessment Years: 2015-16, 2016-17&2017-2018) The Assistant Commissioner Of Vs. Indian Overseas Bank, Income Tax, 763, Anna Salai, Ltu (2) Chennai 600 002. Chennai. [Pan: Aaaci 1223J] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. C. Naresh, C.A., Department By : Shri. A. Sasikumar, Irs. Cit. सुनवाई क" तार"ख/Date Of Hearing : 14.11.2024 घोषणा क" तार"ख /Date Of Pronouncement : 31.12.2024

section 194A, deals with such entities. The said clause reads as under:- iii) to such income credited or paid to- (a) any banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies, or any co-operative society engaged in carrying on the business of banking (including a co-operative land mortgage bank), or (b) any financial corporation

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. GOVINDA RAJULU SRINIVASAN, SALEM

In the result, appeal of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

TDS Statement – 131249 Interest other than interest on securities (Section 194A) TDS Statement - 50780 Insurance commission (Section 194D) The assessee

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS under the provisions of section 194A read with section 40(a)(ia) of the Act. The facts relating to this

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS under the provisions of section 194A read with section 40(a)(ia) of the Act. The facts relating to this

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS under the provisions of section 194A read with section 40(a)(ia) of the Act. The facts relating to this

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

TDS under the provisions of section 194A read with section 40(a)(ia) of the Act. The facts relating to this

COONOOR COOPERATIVE URBANK BANK LIMITED,COONOOR vs. DCIT,, OOTY

In the result, the appeal of the assesseein ITA No

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.228/Chny/2023 (िनधा"रणवष" / Assessment Year: 2014-2015) Coonoor Co-Operative Urban Bank Vs. The Deputy Commissioner Of Limited, Income Tax, No.15, Mount Road, Circle I, Coonoor. Ooty. [Pan: Aaaac 0793M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Miss N.V. Lakshmi, Advocate ""यथ" क" ओर से /Respondent By : Shri. Arv Srinivasan, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 27.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

TDS at applicable rate. (iv) Disallowance of Rs.48,76,149/- being contribution unrecognized staff provident fund by employee. (v) Disallowance u/s.40 (a)(ia) of Rs.4,82,97,933/- interest paid on various deposits for want of Tax Deduction at source on ground of applicability of Section 194A

INDIAN OVERSEAS BANK,CHENNAI vs. ACIT LTU-2, CHENNAI

194A(1) shall not apply if the payment\nhas been made to certain entities. Clause (iii) of sub-section (3) of section\n194A, deals with such entities. The said clause reads as under:-\niii) to such income credited or paid to-\n(a) any banking company which the Banking Regulation Act,\n1949 (10 of 1949), applies, or any co-operative

ACIT, NON-CORPORATE CIRLE-8, CHENNAI vs. INDIAN OVERSEAS BANK, CHENNAI

194A(1) shall not apply if the payment\nhas been made to certain entities. Clause (iii) of sub-section (3) of section\n194A, deals with such entities. The said clause reads as under:-\niii) to such income credited or paid to-\n(a) any banking company which the Banking Regulation Act,\n1949 (10 of 1949), applies, or any co-operative

ACIT LTU-2, CHENNAI vs. INDIAN OVERSEAS BANK, CHENNAI

194A(1) shall not apply if the payment\nhas been made to certain entities. Clause (iii) of sub-section (3) of section\n194A, deals with such entities. The said clause reads as under:-\niii) to such income credited or paid to-\n(a) any banking company which the Banking Regulation Act,\n1949 (10 of 1949), applies, or any co-operative

INDIAN OVERSEAS BANK,CHENNAI vs. DCIT,LTU(2), CHENNAI

194A(1) shall not apply if the payment\nhas been made to certain entities. Clause (iii) of sub-section (3) of section\n194A, deals with such entities. The said clause reads as under:-\niii) to such income credited or paid to-\n(a) any banking company which the Banking Regulation Act,\n1949 (10 of 1949), applies, or any co-operative

ACIT, NON-CORPORATE CIRLE-8, CHENNAI vs. INDIAN OVERSEAS BANK, CHENNAI

194A(1) shall not apply if the payment\nhas been made to certain entities. Clause (iii) of sub-section (3) of section\n194A, deals with such entities. The said clause reads as under:-\niii) to such income credited or paid to-\n(a) any banking company which the Banking Regulation Act,\n1949 (10 of 1949), applies, or any co-operative

INCOME TAX OFFICER, SALEM vs. IDAPADI MUNICIPALITY, SALEM

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.3691, 3692, 3693 & 3694/Chny/2025 िनधा$रण वष$ /Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23

TDS as per the provisions of section 194A of the Act. The AO held that the assessee has defaulted in complying

INCOME TAX OFFICER, TDS WARD, SALEM, SALEM vs. IDAPADI MUNICIPALITY, SALEM

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.3691, 3692, 3693 & 3694/Chny/2025 िनधा$रण वष$ /Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23

TDS as per the provisions of section 194A of the Act. The AO held that the assessee has defaulted in complying

INCOME TAX OFFICER, SALEM vs. IDAPADI MUNICIPALITY, SALEM

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.3691, 3692, 3693 & 3694/Chny/2025 िनधा$रण वष$ /Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23

TDS as per the provisions of section 194A of the Act. The AO held that the assessee has defaulted in complying