ACIT, CHENNAI vs. GREEN HOUSE PROMOTERS P. LTD., CHENNAI

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 194C is mandatory and in case of assessee's failure to do so in respect of contractual payments, disallowance has to be made u/s 40(a)(ia) irrespective of fact as to whether assessee is following cash or mercantile system of accounting. 3.1 The Id. CIT(A) ought to have appreciated that the assessee had not submitted sufficient proof

GRAND ARK LOGISTICS PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-1(1), CHENNAI

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

TDS. The CIT(A) upheld this disallowance. The assessee appealed to the tribunal.", "held": "The Tribunal noted that the CIT(A) rejected additional evidence filed by the assessee without adequate justification. The Tribunal considered this evidence crucial for determining the applicability of Section 194C(6) and the disallowance under Section 40(a)(ia).", "result": "Allowed", "sections": [ "143(3

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 under section 194C on payment of Rs.8,51,250 incurred under Advertisement and promotional expense on organizing business promotion meets, 30% Disallowance under section40(a)(ia) is made, which is calculated at Rs.2,55,375/-. S.No Nature of expenditure Amount disallowed u/s. 40(a)(ia) (in Rupees) 1 Expenditure on account of PF/ESI 2,51,293/- contribution

GOPINATHAN,CUMBUM vs. INCOME TAX OFFICER, THENI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 25/Chny/2022 िनधा"रण वष"/Assessment Year:2012-13 Shri Gopinathan, The Income Tax Officer, No. 37/4, L.F. Road, Opp. To Vs. Ward 1, Government Hospital, Cumbum, Theni. Theni District 625 516. [Pan:Ardpg2494G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Gopalan (Irs) Ret. Jcit ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 19.07.2022 घोषणा की तारीख /Date Of Pronouncement : 24.08.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi, Dated 12.11.2021 Relevant To The Assessment Year 2012-13. Besides Challenging Confirmation Of Addition Of ₹. 4,66,455/- On Account Of Alleged Infringement Of Section 194C Of The Income Tax Act, 1961 [“Act” In Short], The Assessee Has Also Challenged The Rectification Order Passed Under Section 154 Of The Act On The Pretext

TDS as prescribed under section 194C of the Act. Accordingly, the balance amount of ₹.4,66,445/- available after disallowing 15% of the total expenses was also brought to tax under section 40(a)(ia) of the Act and concluded the rectification order under section 154 of the Act dated 31.03.2019. On appeal against the order under section

GURUDEV APPARELS,TIRUPPUR vs. DCIT, TIRUPPUR

In the result, the appeal of the Assessee in I

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपील सं./I.T.A No.:257/Chny/2017 िनधा"रण वष" /Assessment Year: 2013 - 2014

3) of the Act. An amount of Rs.46,49,053/- was added back for violation :: 4 :: I.T.A. No.257/Chny/2017 of section 40(a)(ia) of the Act for non-deduction of TDS under provisions 194C

M/S. JENIRICH AGRO PRODUCTS P. LTD.,,TUTICORIN vs. DCIT, CIRCLE -1 , , TUTICORIN

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

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकरअपीलसं./Ita No.2631/Chny/2019 "नधा%रणवष%/Assessment Year: 2014-15

TDS. The assessee has submitted before the ld PCIT that for this amount it has complied with the provisions of section 194C (6) by obtaining PAN from :- 3

G.VANAJA,NAGERCOIL vs. ITO WARD-5, NAGERCOIL

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 413/Chny/2020 िनधा"रण वष" / Assessment Year: 2013-14

194C of the Act, it is abundantly clear that any person responsible for paying any sum to any resident for any work. That means while making payment, the person responsible for making payment shall deduct TDS as per law. Generally, the service receiver shall deduct TDS on payments made to service providers. In this case, the assessee acts an intermediary

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 provisions under section 194C consequently there cannot be any disallowance under section 40(a)(ia) of the Act, 1961; these explanations were provided at the time of scrutiny assessment and was accepted by the ld. AO at the time of completion of assessment u/s. 143(3

ITO CORPORATE WARD 4(1), CHENNAI vs. MALAR ENERGY & INFRASTRUCTURE PVT LTD., CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.1417/Chny/2019 िनधा"रण वष"/Assessment Year:2013-14 The Income Tax Officer, M/S. Malar Energy & Infrastructure Corporate Ward 4(1), Vs. Pvt. Ltd., No. 57, Pantheon Road, Chennai 600 034. Egmore, Chennai 600 008. [Pan:Aagcm5674F] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri A. Sundararajan, Addl. Cit ""थ" की ओर से/Respondent By : None सुनवाई की तारीख/ Date Of Hearing : 03.03.2020 घोषणा की तारीख /Date Of Pronouncement : 13.03.2020 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) 8, Chennai Dated 30.01.2019 Relevant To The Assessment Year 2013-14. The Effective Ground Raised By The Revenue Is That The Ld. Cit(A) Has Erred In Restricting The Addition/Disallowance Made Under Section 40(A)(Ia) Of The Income Tax Act, 1961 [“Act” In Short] With Respect To The Tds Default Under Section 194C & 194H Of The Act To ₹.7,29,898/- Instead Of ₹.3,03,28,445/- By Considering Fresh Evidence In Violation Of Rule 46A Of The It Rules.

3,47,70,755/- after making various additions. On appeal, after considering the submissions of the assessee, the ld. CIT(A) restricted the disallowance made under section 40(a)(ia) of the Act with respect to the TDS default under section 194C

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.

3) r.w.s. 153A of the Act for all the assessment years under appeal are liable to be quashed in view of the above decision of the Hon’ble Supreme Court as well as subsequent instructions notified by the CBDT. Accordingly, the additional grounds raised by the Revenue for the assessment years 2010-11, 2011-12 and 2012-13 are dismissed

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.

3) r.w.s. 153A of the Act for all the assessment years under appeal are liable to be quashed in view of the above decision of the Hon’ble Supreme Court as well as subsequent instructions notified by the CBDT. Accordingly, the additional grounds raised by the Revenue for the assessment years 2010-11, 2011-12 and 2012-13 are dismissed

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.

3) r.w.s. 153A of the Act for all the assessment years under appeal are liable to be quashed in view of the above decision of the Hon’ble Supreme Court as well as subsequent instructions notified by the CBDT. Accordingly, the additional grounds raised by the Revenue for the assessment years 2010-11, 2011-12 and 2012-13 are dismissed

ACIT, VELLORE vs. KRAMSKI STAMPING AND MOLDING INDIA PVT LTD., VELLORE

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

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपील सं./I.T.A.No.305/Chny/2020 ("नधा"रणवष" / Assessment Year: 2012-13) The Assistant Commissioner Of Vs M/S. Kramski Stamping & Income Tax, Molding India Pvt.Ltd Circle -1, Eraiyankadu Village, Anaicut Vellore. Block,Via Vrinchipuram, Vellore-632 104. Pan:Aadck3119L (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 194C of the Act, because the payment made to the party is not in the nature of job work charges but it is in the nature of sales which attracts CST @ 2%, therefore no TDS is applicable on said payment. The Assessing Officer was not convinced with the explanation of the assessee and according to him, the amount paid

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

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] 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/Cross Objector) 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 Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 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 2

3) r.w.s. 153A of the Act for all the assessment years under appeal are liable to be quashed in view of the above decision of the Hon’ble Supreme Court as well as subsequent instructions notified by the CBDT. However, we proceed to decide the issues on merits also. 8.4 With regard to the deletion of additions made

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

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] 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/Cross Objector) 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 Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 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 2

3) r.w.s. 153A of the Act for all the assessment years under appeal are liable to be quashed in view of the above decision of the Hon’ble Supreme Court as well as subsequent instructions notified by the CBDT. However, we proceed to decide the issues on merits also. 8.4 With regard to the deletion of additions made

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

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] 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/Cross Objector) 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 Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 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 2

3) r.w.s. 153A of the Act for all the assessment years under appeal are liable to be quashed in view of the above decision of the Hon’ble Supreme Court as well as subsequent instructions notified by the CBDT. However, we proceed to decide the issues on merits also. 8.4 With regard to the deletion of additions made

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

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] 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/Cross Objector) 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 Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 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 2

3) r.w.s. 153A of the Act for all the assessment years under appeal are liable to be quashed in view of the above decision of the Hon’ble Supreme Court as well as subsequent instructions notified by the CBDT. However, we proceed to decide the issues on merits also. 8.4 With regard to the deletion of additions made

KAVYA TRAVEL PRIVATE LIMITED,CHENNAI vs. ITO CORPORATE WARD 4 (4), CHENNAI

In the result, both the appeals filed by the assessee for ay: 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

TDS not Expenses Amount claimed deducted u/s. Interest paid to 53,18,606/- 194A financial Institutions Payment to other travels 1,06,20,450/- 194C Audit fee 1,34,677/- 194J Professional fee 67,000/- 194J Vehicle Maintenance 57,84,247/- 194C Expenses Total 2,19,24,980/- The provisions of Section 40(a)(ia) of the 1961 Act were