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67 results for “TDS”+ Section 234B(3)clear

Sorted by relevance

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Key Topics

Section 234B54Section 14A47Section 4032Section 234E32Section 143(3)31Addition to Income31Section 234A30Disallowance27Section 1124TDS

HYUNDAI MOTOR INDIA LTD.,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, the appeal filed by assessee in ITA No

ITA 842/CHNY/2016[2011-12]Status: DisposedITAT Chennai27 Apr 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2011-12 V. Hyundai Motor India Limited The Deputy Commissioner Of Plot No. H-1, Sipcot Industrial Park Income Tax, Irrungattukottai, 1775, Jawaharlal Nehru Inner Sriperumbudur Taluk, Ring Road, Kancheepuram District, Anna Nagar Western Tamil Nadu-602117 Extension, Chennai-600101 [Pan: Aaach2364M] (अपीलाथ+/Appellant) (,-यथ+/Respondent)

For Respondent: 13.11.2019
Section 234C

TDS, the learned :- 4 -: DRP directed AO to verify details and allow credit as per law, vide its directions dated 28.12.2015 passed u/s 144C(5) of the 1961 Act. The AO while passing assessment order dated 28.01.2016 u/s 143(3) read with Section 144C(13) of the 1961 Act, levied interest on ‘assessed income’ instead of ‘returned income’. We have

DCIT, CHENNAI vs. SIVA VENTURES LIMITED, CHENNAI

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

Showing 1–20 of 67 · Page 1 of 4

18
Natural Justice16
Section 12A15
ITA 663/CHNY/2015[2010-11]Status: DisposedITAT Chennai21 Jan 2020AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

3) of the Act. 22. The Honorable DRP, TPC and the AC have erred in law and on facts in holding that the provisions of section 92 of the Act would be applicable to the transaction of extending guarantee by the appellant to its AE. 23. The Honorable DRP, TPO and the AC failed to take cognizance to that fact

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

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

ITA 1973/CHNY/2016[2010-11]Status: HeardITAT Chennai21 Jan 2020AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

3) of the Act. 22. The Honorable DRP, TPC and the AC have erred in law and on facts in holding that the provisions of section 92 of the Act would be applicable to the transaction of extending guarantee by the appellant to its AE. 23. The Honorable DRP, TPO and the AC failed to take cognizance to that fact

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

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

ITA 1421/CHNY/2016[2008-2009]Status: DisposedITAT Chennai21 Jan 2020AY 2008-2009

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

3) of the Act. 22. The Honorable DRP, TPC and the AC have erred in law and on facts in holding that the provisions of section 92 of the Act would be applicable to the transaction of extending guarantee by the appellant to its AE. 23. The Honorable DRP, TPO and the AC failed to take cognizance to that fact

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

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

ITA 1075/CHNY/2014[2009-10]Status: DisposedITAT Chennai21 Jan 2020AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

3) of the Act. 22. The Honorable DRP, TPC and the AC have erred in law and on facts in holding that the provisions of section 92 of the Act would be applicable to the transaction of extending guarantee by the appellant to its AE. 23. The Honorable DRP, TPO and the AC failed to take cognizance to that fact

E2E SUPPLY CHAIN SOLUTIONS LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal for AY 2008-09 is treated as allowed for statistical purposes in terms of above order

ITA 3100/CHNY/2025[2008-09]Status: DisposedITAT Chennai09 Mar 2026AY 2008-09

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos. 3100 & 3101/Chny/2025 "नधा"रण वष"/Assessment Years: 2008-09 & 2013-14 M/S. E2E Supply Chain V. Assistant Commissioner Solutions Limited, Of Income Tax, 4Th Floor, East Coast Centre, Corporate Circle -1(1), 534, Anna Salai, Teynampet, Chennai. Chennai – 600 018. [Pan: Aabce 7932 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. S. Dwarakesh, C.A. ""यथ" क" ओर से /Revenue By : Ms. R. Anitha, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 02.03.2026 घोषणाक"तार"ख /Date Of : 09.03.2026 Pronouncement आदेश / O R D E R Per Manu Kumar Giri, Jm:

For Appellant: Mr. S. Dwarakesh, C.AFor Respondent: Ms. R. Anitha, Addl. CIT

234B of the Act which is consequential. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, before commencement of/ during proceedings before the Hon'ble Tribunal. 4. Brief facts of the case are that the assessee, E2E Supply Chain Solutions Limited, ('the Company' or 'the Appellant') is engaged in the business

E2E SUPPLY CHAIN SOLUTIONS LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal for AY 2008-09 is treated as allowed for statistical purposes in terms of above order

ITA 3101/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Mar 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos. 3100 & 3101/Chny/2025 "नधा"रण वष"/Assessment Years: 2008-09 & 2013-14 M/S. E2E Supply Chain V. Assistant Commissioner Solutions Limited, Of Income Tax, 4Th Floor, East Coast Centre, Corporate Circle -1(1), 534, Anna Salai, Teynampet, Chennai. Chennai – 600 018. [Pan: Aabce 7932 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. S. Dwarakesh, C.A. ""यथ" क" ओर से /Revenue By : Ms. R. Anitha, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 02.03.2026 घोषणाक"तार"ख /Date Of : 09.03.2026 Pronouncement आदेश / O R D E R Per Manu Kumar Giri, Jm:

For Appellant: Mr. S. Dwarakesh, C.AFor Respondent: Ms. R. Anitha, Addl. CIT

234B of the Act which is consequential. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, before commencement of/ during proceedings before the Hon'ble Tribunal. 4. Brief facts of the case are that the assessee, E2E Supply Chain Solutions Limited, ('the Company' or 'the Appellant') is engaged in the business

VNC STEEL DISTRIBUTORS,,KARUR vs. DCIT, CIRCLE-1(1), TRICHY

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

ITA 1937/CHNY/2024[2017-18]Status: DisposedITAT Chennai14 Nov 2024AY 2017-18

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

For Appellant: Shri. Abhinov Vaidyanathan, AdvocateFor Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 194CSection 194HSection 2Section 250Section 253(1)Section 30Section 40

234B and Section 234C are not sustainable in law and merits to be set aside. 15.The Appellant prays for leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before, or at, the time of hearing of the appeal.” 3. The brief facts of the case are that, the assessee is a partnership

J RAY MCDERMOTT ENGINEERING SERVICES PRIVATE LIMITED ,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), CHENNAI

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

ITA 2016/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 143(2)Section 143(3)Section 147Section 148Section 250

3) read with section 147 of the Act is bad in law and liable to be quashed as the same was passed manually without the issuance of the Document Identification Number ("DIN"), as mandated by the CBDT Circular No. 19/2019. 6. That on the facts and circumstances of the case and in law, the AO/ CIT(A) have erred

EMPEE DISTILLERIES LTD.,CHENNAI vs. ADDL. CIT CORPORATE RANGE 2(1), CHENNAI

In the result, the order passed by the tribunal dated 9-1-2015 insofar as it pertains to the findings recorded against the assessee is hereby quashed

ITA 2334/CHNY/2017[2008-09]Status: DisposedITAT Chennai30 Aug 2022AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2334, 2335 & 2336/Chny/2017 िनधा"रण वष"/Assessment Years:2008-09, 2009-10 & 2010-11 M/S. Empee Distilleries Ltd., The Assistant Commissioner Of Empee Tower, No. 59, Harris Road, Vs. Income Tax, Company Range Ii, Pudupet, Chennai 600 002. Chennai Presently Corporate [Pan:Aaace1687N] Circle 2(1), Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Raveendra Benakatti, Jcit सुनवाई की तारीख/ Date Of Hearing : 05.07.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Dated 28.07.2017, Relevant To The Assessment Years 2008-09, 2009-10 & 2010-11. Since The Facts Are Identical & Common Issues Have Been Raised, All The Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity. The Assessee Has Raised The Following Common Grounds: 1. The Common Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 28.07.2017 In I.T.A.No.20/2010-11/Cit(A)-9 For The Above

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Raveendra Benakatti, JCIT
Section 14ASection 37(1)Section 40Section 40ASection 40A(3)

TDS was made. On appeal, by considering the submissions of the assessee, the ld. CIT(A) has observed as under: “7.3.1 I have considered the AO's observation in para 7.1 and the appellant’s submission in para. 7.2. The appellant is selling its liquor products to TASMAC, a public sector undertaking of the Government of Tamil Nadu and also

EMPEE DISTILLERIES LTD.,CHENNAI vs. ADDL. CIT CORPORATE RANGE 2(1), CHENNAI

In the result, the order passed by the tribunal dated 9-1-2015 insofar as it pertains to the findings recorded against the assessee is hereby quashed

ITA 2335/CHNY/2017[2009-10]Status: DisposedITAT Chennai30 Aug 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2334, 2335 & 2336/Chny/2017 िनधा"रण वष"/Assessment Years:2008-09, 2009-10 & 2010-11 M/S. Empee Distilleries Ltd., The Assistant Commissioner Of Empee Tower, No. 59, Harris Road, Vs. Income Tax, Company Range Ii, Pudupet, Chennai 600 002. Chennai Presently Corporate [Pan:Aaace1687N] Circle 2(1), Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Raveendra Benakatti, Jcit सुनवाई की तारीख/ Date Of Hearing : 05.07.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Dated 28.07.2017, Relevant To The Assessment Years 2008-09, 2009-10 & 2010-11. Since The Facts Are Identical & Common Issues Have Been Raised, All The Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity. The Assessee Has Raised The Following Common Grounds: 1. The Common Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 28.07.2017 In I.T.A.No.20/2010-11/Cit(A)-9 For The Above

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Raveendra Benakatti, JCIT
Section 14ASection 37(1)Section 40Section 40ASection 40A(3)

TDS was made. On appeal, by considering the submissions of the assessee, the ld. CIT(A) has observed as under: “7.3.1 I have considered the AO's observation in para 7.1 and the appellant’s submission in para. 7.2. The appellant is selling its liquor products to TASMAC, a public sector undertaking of the Government of Tamil Nadu and also

EMPEE DISTILLERIES LTD.,CHENNAI vs. ADDL. CIT CORPORATE RANGE 2(1), CHENNAI

In the result, the order passed by the tribunal dated 9-1-2015 insofar as it pertains to the findings recorded against the assessee is hereby quashed

ITA 2336/CHNY/2017[2010-11]Status: DisposedITAT Chennai30 Aug 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2334, 2335 & 2336/Chny/2017 िनधा"रण वष"/Assessment Years:2008-09, 2009-10 & 2010-11 M/S. Empee Distilleries Ltd., The Assistant Commissioner Of Empee Tower, No. 59, Harris Road, Vs. Income Tax, Company Range Ii, Pudupet, Chennai 600 002. Chennai Presently Corporate [Pan:Aaace1687N] Circle 2(1), Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Raveendra Benakatti, Jcit सुनवाई की तारीख/ Date Of Hearing : 05.07.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Dated 28.07.2017, Relevant To The Assessment Years 2008-09, 2009-10 & 2010-11. Since The Facts Are Identical & Common Issues Have Been Raised, All The Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity. The Assessee Has Raised The Following Common Grounds: 1. The Common Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 28.07.2017 In I.T.A.No.20/2010-11/Cit(A)-9 For The Above

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Raveendra Benakatti, JCIT
Section 14ASection 37(1)Section 40Section 40ASection 40A(3)

TDS was made. On appeal, by considering the submissions of the assessee, the ld. CIT(A) has observed as under: “7.3.1 I have considered the AO's observation in para 7.1 and the appellant’s submission in para. 7.2. The appellant is selling its liquor products to TASMAC, a public sector undertaking of the Government of Tamil Nadu and also

CONFERENCECALL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT,

In the result, appeals filed by the assessee for assessment years 2010-11 & 2012-13 are allowed for statistical purposes

ITA 584/CHNY/2015[2010-11]Status: DisposedITAT Chennai15 Sept 2023AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 584/Chny/2015 & 529/Chny/2017 िनधा"रण वष" / Assessment Year: 2010-11 & 2012-13 Conferencecall Services India Assistant Commissioner Of Private Ltd V. Income Tax, Rmz Titanium, No. 135, Corporate Circle -1(2), 1St Floor, Chennai – 34. Old Airport Road, Bangalore – 560 017. [Pan: Aaccc-6574-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Soumen Adak, Ca & Shri. Ashish Poddar, Ca ""यथ" क" ओर से/Respondent By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 20.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023 आदेश /O R D E R

For Appellant: Shri. Soumen Adak, CA &For Respondent: Shri. A. Sasikumar, CIT
Section 143(3)Section 144C(5)Section 92C(3)

234B of the Act of Rs. 1,07,06,266/-. 18. That on the facts & circumstances of the case, the Ld. AO on direction issued by the Ld. DRP erred in proposing to levy interest under section 234C of the Act of Rs. 4,56,561/-. C. General That the Appellant craves to add, amend, modify, rescind, supplement or alter

CONFERENCECALL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ACIT, CHENNAI

In the result, appeals filed by the assessee for assessment years 2010-11 & 2012-13 are allowed for statistical purposes

ITA 529/CHNY/2017[2012-13]Status: DisposedITAT Chennai15 Sept 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 584/Chny/2015 & 529/Chny/2017 िनधा"रण वष" / Assessment Year: 2010-11 & 2012-13 Conferencecall Services India Assistant Commissioner Of Private Ltd V. Income Tax, Rmz Titanium, No. 135, Corporate Circle -1(2), 1St Floor, Chennai – 34. Old Airport Road, Bangalore – 560 017. [Pan: Aaccc-6574-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Soumen Adak, Ca & Shri. Ashish Poddar, Ca ""यथ" क" ओर से/Respondent By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 20.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 15.09.2023 आदेश /O R D E R

For Appellant: Shri. Soumen Adak, CA &For Respondent: Shri. A. Sasikumar, CIT
Section 143(3)Section 144C(5)Section 92C(3)

234B of the Act of Rs. 1,07,06,266/-. 18. That on the facts & circumstances of the case, the Ld. AO on direction issued by the Ld. DRP erred in proposing to levy interest under section 234C of the Act of Rs. 4,56,561/-. C. General That the Appellant craves to add, amend, modify, rescind, supplement or alter

COASTAL ENERGY PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

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

ITA 2305/CHNY/2012[2008-09]Status: DisposedITAT Chennai06 Feb 2026AY 2008-09

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.2305/Chny/2012 िनधा"रण वष"/Assessment Year: 2008-09 Coastal Energy Private Limited, Vs. The Assistant Commissioner Of 5, Buhari Buildings, Moores Road, Income Tax, Thousand Lights, Chennai 600 006. Company Circle I(3), Chennai. [Pan: Aaacc4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, Fca ""थ" की ओर से/Respondent By : Shri A. Sasi Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 06.02.2026 आदेश /O R D E R

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri A. Sasi Kumar, CIT
Section 143(3)

3 raised by the assessee is allowed for statistical purposes. 36. Ground No. 4 (4.1 & 4.2) raised by the assessee is with regard to TDS credit to the tune of ₹.1,10,71,615/-. 37. The ld. AR submits that while passing the final assessment order dated 19.10.2012, the Assessing Officer has failed to grant credit for Tax Deducted

SHRIRAM CHITS (INDIA) PRIVATE LIMITED,CHENNAI vs. DCIT CENTRAL CIRCLE 1(4), CHENNAI

In the result the appeal of the assessee is allowed for statistical purpose

ITA 568/CHNY/2024[2005-2006]Status: DisposedITAT Chennai27 Nov 2024AY 2005-2006

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 568/Chny/2024 िनधा"रणवष" / Assessment Year: 2005-06 Shriram Chits (India) Private Deputy Commissioner Of Limited, V. Income Tax, (Formerly Known As Shriram Chits Central Circle -1(4), Karnataka Private Limited), Chennai. 145, Santhome High Road, Mylapore, Chennai – 600 004. [Pan: Aaccs-2078-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. R. Sivaraman, Advocate : Ms. Gouthami Manivasagam, Jcit ""यथ"क"ओरसे/Respondent By सुनवाई क" तारीख/Date Of Hearing : 12.11.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.11.2024 आदेश /O R D E R

For Appellant: Shri. R. Sivaraman, Advocate
Section 143(3)Section 234BSection 40

234B of the Act is consequential in nature by holding as under: “6.3 It is seen that the present appeal filed before the undersigned is with respect to the order u/s 143(3) r.w.s 260 dated 31.03.2022 and the assessee can only agitate on the additions made in this order only ie. bid loss. It cannot agitate on the issue

SHANMUGASUNDARAM VENKATACHALAPATHY,TIRUNELVELI, TAMILNADU vs. INCOME TAX OFFICER, WARD 4, TIRUNELVELI, TIRUNELVELI

In the result, grounds of appeal raised

ITA 2056/CHNY/2024[2017-18]Status: HeardITAT Chennai26 Sept 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahayshri Shanmugasundaram I.T.O., Venkatachalapathy, Vs. Ward-4, C/O-Durv & Associates Llp, No. Tirunelveli. 10/80, Avm Avenue 3Rd Street, Virugambakkam, Chennai-600092 (Tamil Nadu) Pan No. Acapv 3414 B Appellant/ Assessee Respondent/ Revenue

Section 115BSection 143(2)Section 143(3)Section 147Section 234ASection 250Section 56(2)(vii)Section 69

234B, 234C and 234D of the Act which is consequential. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, before commencement of during proceedings before the Hon'ble Tribunal.” 2. The assessee has also filed additional grounds of appeal which reads as under: 3 ITA2056/Chny/2024 Shri Shanmugaundaram Venkatachalapathy

T vs. MOTOR COMPANY LTD.,CHENNAIVS.ACIT, CHENNAI

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

ITA 672/CHNY/2017[2012-13]Status: DisposedITAT Chennai24 Jan 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita No.672/Chny/2017 िनधा"रणवष"/Assessment Year: 2012-13 M/S.Tvs Motor Co. Ltd., V. The Acit, No.29, Haddows Road, Corporate Circle – 3(1), Chennai-600 006. Chennai. [Pan: Aaacs 7032 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

TDS has to be deducted or not when the commission payment made to the overseas or not when the commission payment made to the overseas or not when the commission payment made to the overseas agents, the isuse is squarely covered in favour of the assessee by the isuse is squarely covered in favour of the assessee by the isuse

BINDAL AGENCIES PRIVATE LIMITED,CHENNAI vs. ITO, CORPORATE WARD -1(2), CHENNAI

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

ITA 382/CHNY/2018[2014-15]Status: DisposedITAT Chennai07 Jun 2018AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.382/Chny/2018 "नधा"रण वष"/Assessment Year:2014-15 M/S. Bindal Agencies Pvt. Ltd., The Income Tax Officer, No. 12/2, Venkatachalam Lane, Vs. Corporate Ward 1(2), 1St Floor, Rattan Bazaar, Chennai. Chennai 600 003. [Pan: Aaccb3892N] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri T. Banusekar, C.A. & Ms. B. Jaisheila, C.A. ""यथ" क" ओर से/Respondent By : Mrs. S. Vijayaprabha, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 10.05.2018 घोषणा क" तार"ख /Date Of Pronouncement : 07.06.2018 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) 3, Chennai Dated 30.11.2017 Relevant To The Assessment Year 2014-15. The Assessee Has Raised The Following Grounds: “1. For That The Order Of The Commissioner Of Income Tax (Appeals) Is Contrary To Law, Facts & Circumstances Of The Case To The Extent Prejudicial To The Interests Of The Appellant & Is Opposed To The Principles Of Equity, Natural Justice & Fair Play.

For Appellant: Shri T. Banusekar, C.A. &For Respondent: Mrs. S. Vijayaprabha, JCIT
Section 132Section 143(3)Section 68

234B and 234C.” 2. Brief facts of the case are that the assessee filed its return admitting a total income of ₹.24,84,440/-. The return filed by the assessee was selected for scrutiny and against statuary notices issued, the assessee furnished the particulars called for. On verification of the details filed by the assessee as well as considering

SIVAKARTHICK RAMAN,MADURAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE MADURAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 281/CHNY/2025[2022-23]Status: DisposedITAT Chennai07 Jul 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Ms. Preeti Goel, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T
Section 143(3)Section 144C(13)Section 15Section 15(1)(a)Section 234BSection 234DSection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

234B and Section 234D of the Act amounting to INR 2,07,030. Any consequential relief, to which the Appellant may be entitled under the law in pursuance of the aforesaid grounds of appeal, or otherwise, may be thus granted. The Appellant may kindly be given an opportunity of being heard as per the principles of natural justice