UNITED INDIA INSURANCE CO. LTD. ,CHENNAI vs. DCIT CORPORATE CIRCLE 3(2) , CHENNAI

In the result, the appeals of the assessee and Revenue are

Bench: Shri Mahavir Singh, Vice- & Shri Amitabh Shukla

section 115JB of the Act which was revised on 31.03.2015 admitting loss of Rs.97,60,08,011/- and book profits of Rs.465,29,18,269/-. The case was selected for scrutiny and notice u/s.143(2) & 142(1) were issued and the assessment was completed by the Assessing Officer on 27.3.2016 by arriving at Rs.567,07,55,787/- after adjustment

UNITED INIDA INSURANCE CO. LIMITED,CHENNAI vs. DCIT, CORPORATE CIRCLE-3(1), CHENNAI

In the result, the appeals of the assessee and Revenue are

Bench: Shri Mahavir Singh, Vice- & Shri Amitabh Shukla

section 115JB of the Act which was revised on 31.03.2015 admitting loss of Rs.97,60,08,011/- and book profits of Rs.465,29,18,269/-. The case was selected for scrutiny and notice u/s.143(2) & 142(1) were issued and the assessment was completed by the Assessing Officer on 27.3.2016 by arriving at Rs.567,07,55,787/- after adjustment

DCIT CORPORATE CIRCLE 3(2), CHENNAI vs. UNITED INDIA INSURANCE COMPANY LTD., CHENNAI

In the result, the appeals of the assessee and Revenue are

Bench: Shri Mahavir Singh, Vice- & Shri Amitabh Shukla

section 115JB of the Act which was revised on 31.03.2015 admitting loss of Rs.97,60,08,011/- and book profits of Rs.465,29,18,269/-. The case was selected for scrutiny and notice u/s.143(2) & 142(1) were issued and the assessment was completed by the Assessing Officer on 27.3.2016 by arriving at Rs.567,07,55,787/- after adjustment

UNITED INDIA INSURANCE CO. LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, the appeals of the assessee and Revenue are

Bench: Shri Mahavir Singh, Vice- & Shri Amitabh Shukla

section 115JB of the Act which was revised on 31.03.2015 admitting loss of Rs.97,60,08,011/- and book profits of Rs.465,29,18,269/-. The case was selected for scrutiny and notice u/s.143(2) & 142(1) were issued and the assessment was completed by the Assessing Officer on 27.3.2016 by arriving at Rs.567,07,55,787/- after adjustment

ACIT, CHENNAI vs. UNITED INDIA INSURANCE CO LTD, CHENNAI

In the result, the appeals of the assessee and Revenue are

Bench: Shri Mahavir Singh, Vice- & Shri Amitabh Shukla

section 115JB of the Act which was revised on 31.03.2015 admitting loss of Rs.97,60,08,011/- and book profits of Rs.465,29,18,269/-. The case was selected for scrutiny and notice u/s.143(2) & 142(1) were issued and the assessment was completed by the Assessing Officer on 27.3.2016 by arriving at Rs.567,07,55,787/- after adjustment

UNITED INDIA INSURANCE CO.LTD,CHENNAI vs. ACIT CORPORATE CIRCLE-3(2), CHENNAI

In the result, the appeals of the assessee and Revenue are

Bench: Shri Mahavir Singh, Vice- & Shri Amitabh Shukla

section 115JB of the Act which was revised on 31.03.2015 admitting loss of Rs.97,60,08,011/- and book profits of Rs.465,29,18,269/-. The case was selected for scrutiny and notice u/s.143(2) & 142(1) were issued and the assessment was completed by the Assessing Officer on 27.3.2016 by arriving at Rs.567,07,55,787/- after adjustment

ACITCORPORATE CIRCLE-3(1) , CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, the appeals of the assessee and Revenue are

Bench: Shri Mahavir Singh, Vice- & Shri Amitabh Shukla

section 115JB of the Act which was revised on 31.03.2015 admitting loss of Rs.97,60,08,011/- and book profits of Rs.465,29,18,269/-. The case was selected for scrutiny and notice u/s.143(2) & 142(1) were issued and the assessment was completed by the Assessing Officer on 27.3.2016 by arriving at Rs.567,07,55,787/- after adjustment

ACITCORPORATE CIRCLE-3(1) , CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, the appeals of the assessee and Revenue are

Bench: Shri Mahavir Singh, Vice- & Shri Amitabh Shukla

section 115JB of the Act which was revised on 31.03.2015 admitting loss of Rs.97,60,08,011/- and book profits of Rs.465,29,18,269/-. The case was selected for scrutiny and notice u/s.143(2) & 142(1) were issued and the assessment was completed by the Assessing Officer on 27.3.2016 by arriving at Rs.567,07,55,787/- after adjustment

DCIT CORPORATE CIRCLE 3(2) , CHENNAI vs. UNITED INDIA INSURANCE CO. LTD. , CHENNAI

In the result, the appeals of the assessee and Revenue are

Bench: Shri Mahavir Singh, Vice- & Shri Amitabh Shukla

section 115JB of the Act which was revised on 31.03.2015 admitting loss of Rs.97,60,08,011/- and book profits of Rs.465,29,18,269/-. The case was selected for scrutiny and notice u/s.143(2) & 142(1) were issued and the assessment was completed by the Assessing Officer on 27.3.2016 by arriving at Rs.567,07,55,787/- after adjustment

DCIT CORPORATE CIRCLE 3(2), CHENNAI vs. UNITED INDIA INSURANCE COMPANY LTD., CHENNAI

In the result, the appeals of the assessee and Revenue are

Bench: Shri Mahavir Singh, Vice- & Shri Amitabh Shukla

section 115JB of the Act which was revised on 31.03.2015 admitting loss of Rs.97,60,08,011/- and book profits of Rs.465,29,18,269/-. The case was selected for scrutiny and notice u/s.143(2) & 142(1) were issued and the assessment was completed by the Assessing Officer on 27.3.2016 by arriving at Rs.567,07,55,787/- after adjustment

UNITED INIDA INSURANCE CO. LIMITED,CHENNAI vs. DCIT, CORPORATE CIRCLE-3(1), CHENNAI

In the result, the appeals of the assessee and Revenue are

Bench: Shri Mahavir Singh, Vice- & Shri Amitabh Shukla

section 115JB of the Act which was revised on 31.03.2015 admitting loss of Rs.97,60,08,011/- and book profits of Rs.465,29,18,269/-. The case was selected for scrutiny and notice u/s.143(2) & 142(1) were issued and the assessment was completed by the Assessing Officer on 27.3.2016 by arriving at Rs.567,07,55,787/- after adjustment

ACIT COMPANY CIRCLE VI(1), CHENNAI vs. SAIPEM INDIA PROJECTS PRIVATE LIMITED, CHENNAI

In the result, the appeal filed by Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा'रण वष' /Assessment Year: 2014-15

TDS authorities u/s.201(1) of the IT Act. 4.3.2 I have perused the ITAT's order in the appellant's case in assessment orders from 2009-10 to 2015-16 dated 23.10.2017. The relevant portion of the ITATs decision is reproduced hereunder for ready references: "Provisions of DTAA being more beneficial to the assesse. Assessee was in our opinion justified

M/S.VA TECH WABAG LTD.,CHENNAI vs. ACIT, CC-3(2), CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2246, 2247 & 2248/Chny/2024 (िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 & 2020-2021) M/S. Va Tech Wabag Ltd, Vs. The Assistant Commissioner Of ‘Wabag House’’ Income Tax, No.17, 200 Feet Redial Road, Central Circle 3(2) S. Kolathur (Near Kamakshi Hospital) Chennai. Chennai 600 117 [Pan: Aabcv 0225G]

TDS u/s. 195 of the Act and hence, he disallowed the payments made on account of engineering services rendered by third parties outside India by holding the same as if for technical services and added back to the returned income of the assessee. Aggrieved, the assessee preferred objections before DRP. 23. The DRP accepted the objections of the assessee

M/S.VA TECH WABAG LTD.,CHENNAI vs. ACIT, CC-3(2), CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2246, 2247 & 2248/Chny/2024 (िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 & 2020-2021) M/S. Va Tech Wabag Ltd, Vs. The Assistant Commissioner Of ‘Wabag House’’ Income Tax, No.17, 200 Feet Redial Road, Central Circle 3(2) S. Kolathur (Near Kamakshi Hospital) Chennai. Chennai 600 117 [Pan: Aabcv 0225G]

TDS u/s. 195 of the Act and hence, he disallowed the payments made on account of engineering services rendered by third parties outside India by holding the same as if for technical services and added back to the returned income of the assessee. Aggrieved, the assessee preferred objections before DRP. 23. The DRP accepted the objections of the assessee

VA TECH WABAG LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal is allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

TDS u/s. 195 of the Act and hence, he disallowed the payments made on account of engineering services rendered by third parties outside India by holding the same as if for technical services and added back to the returned income of the assessee. Aggrieved, the assessee preferred objections before DRP. 23. The DRP accepted the objections of the assessee

DCIT, CHENNAI vs. V.A. TECH WABAG LIMITED, CHENNAI

Appeal is allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

TDS u/s. 195 of the Act and hence, he disallowed the payments made on account of engineering services rendered by third parties outside India by holding the same as if for technical services and added back to the returned income of the assessee. Aggrieved, the assessee preferred objections before DRP. 23. The DRP accepted the objections of the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), CHENNAI vs. MS VA TECH WABAG LIMITED, CHENNAI

TDS u/s.195 of the Act and hence, he disallowed the payments\nmade on account of engineering services rendered by third parties outside\nIndia by holding the same as if for technical services and added back to the\nreturned income of the assessee. Aggrieved, the assessee preferred\nobjections before DRP.\n23. The DRP accepted the objections of the assessee and reverse

DCS BPO (P) LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No.3114/Mds/2014 ("नधा"रण वष" / Assessment Year : 2008-2009)

TDS to be done in the light of the decision of ITAT, Delhi, reported in 391 ITR 269. Aggrieved, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals). 4. On appeal the Commissioner of Income Tax (Appeals) observed that the decision relied upon by the assessee is not applicable to the facts of the case