DCIT CORPORATE CIRCLE 6(2) , CHENNAI vs. VETRI SOFTWARE INDIA (P) LTD , CHENNAI

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Chandra Poojari

TDS relatable to that income. 2. 1 The Ld.CIT(A) ought to have appreciated that as per section 251(1)(a) of the Act, the “power

SUNDARAM CLAYTON LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

In the result, appeals filed by Revenue and the assessee

Bench: Shri V.Durga Rao & Shri G.Manjunatha

251(1)(a) of the Act, the “power to set aside” are “ examining the issue afresh” has been omitted with effect from 01.06.2001 as per Finance Act 2001. 3.2) The order of the Hon’ble ITAT on the similar issue in the case of M/s.EIH Associated Hotels Limited (2013-TOIL-796-- ITAT-MAD, dt. 17.07.2013) has not been accepted

DCIT CORPORATE CIRCLE 6(2), CHENNAI vs. SUNDARAM CLAYTON LTD., CHENNAI

In the result, appeals filed by Revenue and the assessee

Bench: Shri V.Durga Rao & Shri G.Manjunatha

251(1)(a) of the Act, the “power to set aside” are “ examining the issue afresh” has been omitted with effect from 01.06.2001 as per Finance Act 2001. 3.2) The order of the Hon’ble ITAT on the similar issue in the case of M/s.EIH Associated Hotels Limited (2013-TOIL-796-- ITAT-MAD, dt. 17.07.2013) has not been accepted

SUNDARAM CLAYTON LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

In the result, appeals filed by Revenue and the assessee

Bench: Shri V.Durga Rao & Shri G.Manjunatha

251(1)(a) of the Act, the “power to set aside” are “ examining the issue afresh” has been omitted with effect from 01.06.2001 as per Finance Act 2001. 3.2) The order of the Hon’ble ITAT on the similar issue in the case of M/s.EIH Associated Hotels Limited (2013-TOIL-796-- ITAT-MAD, dt. 17.07.2013) has not been accepted

DCIT CORPORATE CIRCLE 6(2), CHENNAI vs. SUNDARAM CLAYTON LTD., CHENNAI

In the result, appeals filed by Revenue and the assessee

Bench: Shri V.Durga Rao & Shri G.Manjunatha

251(1)(a) of the Act, the “power to set aside” are “ examining the issue afresh” has been omitted with effect from 01.06.2001 as per Finance Act 2001. 3.2) The order of the Hon’ble ITAT on the similar issue in the case of M/s.EIH Associated Hotels Limited (2013-TOIL-796-- ITAT-MAD, dt. 17.07.2013) has not been accepted

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

TDS obligation does not arise; o Thus, the payments, though made to TUFIDCO are ultimately made to the Government only and that such sums are to be utilized only as per directives of the Government and in line of policy guidelines of the Government of Tamil Nadu. However, the Addl/JCIT(A)-2, Mumbai, without giving another opportunity of hearing

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

TDS obligation does not arise; o Thus, the payments, though made to TUFIDCO are ultimately made to the Government only and that such sums are to be utilized only as per directives of the Government and in line of policy guidelines of the Government of Tamil Nadu. However, the Addl/JCIT(A)-2, Mumbai, without giving another opportunity of hearing

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

TDS under section 194C of the Act. The list is placed in the Annexure- A of said paper book. The said list is reproduced here as under: Sl. Name & Address Amount Paid Remarks No 1) Apparel World 79,490 Confirmation Obtained 2) SDV International Logistics 8,42,125 Confirmation Obtained Limited 3) TNT India Private Limited 10,24,722 Confirmation

ACIT, CHENNAI vs. GREEN HOUSE PROMOTERS PRIVATE 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)

TDS are scrupulously applied, it also ensured the identification of the payees thereby confirming the network of assessees and that once the assessees are identified it would enable the tax collection machinery to bring within its fold all such persons who are liable to come within the network of tax payers. These objects also indicate the legislative intent that

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)

TDS are scrupulously applied, it also ensured the identification of the payees thereby confirming the network of assessees and that once the assessees are identified it would enable the tax collection machinery to bring within its fold all such persons who are liable to come within the network of tax payers. These objects also indicate the legislative intent that

ACIT, CHENNAI vs. GREEN HOUSE PROMOTERS PRIVATE 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)

TDS are scrupulously applied, it also ensured the identification of the payees thereby confirming the network of assessees and that once the assessees are identified it would enable the tax collection machinery to bring within its fold all such persons who are liable to come within the network of tax payers. These objects also indicate the legislative intent that

ITO CORPORATE WARD 6(3), CHENNAI vs. SOUNARARAJA MILLS LTD., DINDIGUL

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.1255/Chny/2018 (िनधा3रण वष3 / Assessment Year: 2014-15) Income Tax Officer M/S Soundararaja Mills Ltd. बनाम/ Corporate Ward-6(3) No.1, Soundararaja Building Aaykar Bhawan, New Block, 7Th Floor G.T.N. Salai, N.G.O. Colony, Vs. 121, M.G.Road, Chennai – 600 034 Dindigul – 624 005. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaacs-8799-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R.Kumar (Advocate)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri D.V.Subba Rao (Addl.Cit)-Ld.Dr सुनवाई की तारीख/ : 02/12/2021 Date Of Hearing घोषणा की तारीख / : 07/12/2021 Date Of Pronouncement

TDS for next assessment year 2015-16, 4.1 The Ld CIT ought to have appreciated that as per section 251

INDOWIND ENERGY LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./Ita No.3453/Chny/2018 िनधा(रण वष( /Assessment Year: 2012-13 M/S. Indowind Energy Ltd., The Dy. Commissioner Of Kothari Building, 4Th Floor, Vs. Income Tax, No.14, Mahatma Gandhiroad, Corporate Circle-2(2), Nungambakkam, Chennai. Chennai – 600 034. [Pan: Aaaci-1806-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ* की ओर से/ Appellant By : Shri S. Sridhar, Advocate ,-थ* की ओर से /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 13.12.2023 घोषणा क" तारीख /Date Of Pronouncement : 05.01.2024

TDS was to be deducted by the assessee. So, disallowance of that amount of Rs. 4,87,247/- by the ld. AO was upheld by the ld. CIT(A). Before us, the assessee submitted that the provisions of section 9(i)(vii) of the Act as well as provisions of DTAA were not examined by the lower authority while sustaining

KRISHNAN SARAVANAN,ODDANCHATRAM vs. PRINCIPAL COMMISSIONER OF INCOME-TAX-1, MADURAI

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.1523/Chny/2024 (िनधा"रणवष" / Assessment Year: 2013-2014) Shri. Krishnan Saravanan, Vs. The Principal Commissioner Of 383/E-5D, Bye Pass Road, Income Tax-1, Oddanchatram 624 619. Madurai. [Pan: Asyps 5316H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Bharath Janarthanan, Advocate ""यथ" क" ओर से /Respondent By : Shri.S.R.Karuppusamy, Irs, Cit.

TDS provisions under Chapter XVII-B are not applicable in respect of those payments. 19. The Learned NFASC erred in disallowing 30% of freight charges incurred by the appellant without exactly stating as to which provisions under XVII-B is applicable so as to fasten a liability on the appellant to deduct tax at source in respect of such freight

SARAVANAN,TIRUPPUR vs. ITO, WARD-1(1), TIRUPUR

In the result, both the appeals filed by the assessee are partly allowed

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

Section 251(1)(a) properly and reasonably. And, for other reasons and grounds that may be adduced later, the Appellant humbly prays that the present appeal may be admitted, duly considered and justice be rendered. 3. The brief facts of the case are that the assessee is an individual and had not filed his return of income for the A.Y.2014-15

SARAVANAN,TIRUPPUR vs. ITO, WARD-1(1), TIRUPPUR

In the result, both the appeals filed by the assessee are partly allowed

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

Section 251(1)(a) properly and reasonably. And, for other reasons and grounds that may be adduced later, the Appellant humbly prays that the present appeal may be admitted, duly considered and justice be rendered. 3. The brief facts of the case are that the assessee is an individual and had not filed his return of income for the A.Y.2014-15

DCIT CORPORATE CIRCLE 6(2), CHENNAI vs. SOUNDARARAJA MILLS LTD., DINDIGUL

In the result, the appeal of the Revenue stands dismissed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.2732/Chny/2017 "नधा"रण वष" /Assessment Year : 2008-2009. Deputy Commissioner Of Vs. M/S. Soundararaja Mills Ltd, Income Tax, Soundararaja Buildings, Corporate Circle 6(2) Gtn Salai, Ngo Colony, Chennai 600 034. Dindigul 642 005. [Pan Aaacs 8799R]

section 251(1)(a) of the Act, the "power to set aside" or "examining the issue afresh" has been omitted .with effect from 1.06.2001 as per Finance Act, 2001. 2.2 The Ld CIT(A) ought to have appreciated that there is a difference of opinion between HCS on this issue. The matters needs to be kept alive till the outcome

TAMIL NADU BRICK INDUSTRIES,CHENNAI vs. ITO, CHENNAI

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.744/Chny/2017 "नधा"रण वष"/Assessment Year:2013-14 M/S. Tamilnadu Brick Industries, The Income Tax Officer, No. 47, Mangali Nagar 1St Street, Vs. Non Corporate Circle 8(1), Arumbakkam, Chennai 600 106. Chennai. [Pan: Aafft3643P] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri Vijay Kumar Punna, Jr. Standing Counsel सुनवाई क" तार"ख/ Date Of Hearing : 13.02.2018 घोषणा क" तार"ख /Date Of Pronouncement : 11.05.2018 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) 9, Chennai, Dated 27.02.2017 Relevant To The Assessment Year 2013-14. The Assessee Has Raised The Following Grounds: “1. The Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 27.02.2017 In I.T.A.No.07/Cit(A)-9/2016-17 For The Above Mentioned Assessment Year Is Contrary To Law, Facts & In The Circumstances Of The Case.

TDS. d. A sum of Rs.25,251/- is disallowed being discrepancy found in Form 26AS as against what was accounted by the Assessee. 16. The Assessing officer accordingly computed the assessed income at Rs.511,50,00,557/- as against Rs.44,04,628/- returned by the appellant. VII. Commissioner of Income Tax (Appeals) order dated 27.02.2017 17. Aggrieved, the appellant/assessee filed