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1,120 results for “TDS”+ Section 40clear

Sorted by relevance

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Key Topics

Section 4085 Disallowance71 Section 143(3)66 Section 14A45 Section 10B42 TDS39 Addition to Income39 Deduction37 Section 14724 Section 148

ALBERT & CO. P LTD. ,CHENNAI vs. ITO CORPORATE WARD 6(1) , CHENNAI

Appeal is partly allowed

ITA 1618/CHNY/2017[2012-13]Status: DisposedITAT Chennai02 Jun 2022AY 2012-13

Bench: Shri G. Manjunatha & Shri Rahul Chaudhary

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Ms. V. Sreedevi, JCIT

Section 201(1)Section 36(1)(iii)Section 40

TDS on the application of Section 40(a)(ia) of the Act in the computation of taxable total income without

ALBERT & CO. P. LTD.,CHENNAI vs. ITO CORPORATE WARD 6(1), CHENNAI

Appeal is partly allowed

Showing 1–20 of 1,120 · Page 1 of 56

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Section 143(1)21

ITA 2578/CHNY/2018[2014-15]Status: Disposed

ITAT Chennai

02 Jun 2022

AY 2014-15

Bench: Shri G. Manjunatha & Shri Rahul Chaudhary

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Ms. V. Sreedevi, JCIT

Section 201(1)Section 36(1)(iii)Section 40

TDS on the application of Section 40(a)(ia) of the Act in the computation of taxable total income without

ALBERT & CO. P. LTD.,CHENNAI vs. ITO CORPORATE WARD 6(1), CHENNAI

Appeal is partly allowed

ITA 2577/CHNY/2018[2013-14]Status: DisposedITAT Chennai02 Jun 2022AY 2013-14

Bench: Shri G. Manjunatha & Shri Rahul Chaudhary

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Ms. V. Sreedevi, JCIT

Section 201(1)Section 36(1)(iii)Section 40

TDS on the application of Section 40(a)(ia) of the Act in the computation of taxable total income without

M.V.A.SEETHARAMA RAJU,CHENNAI vs. DCIT NON CORPORATE CIRCLE 2, CHENNAI

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

ITA 795/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jan 2022AY 2013-14

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.795/Chny/2019 ("नधा"रणवष" / Assessment Year: 2013-14) Vs Deputy Commissioner Of Income Mr. M.V.A. Seetharama Raju, Tax, Flat No.32, Rishikesh Apartments, Non-Corporate Circle-2, 38, G.N.Chetty Road, T.Nagar, Chennai. Chennai-600 017. Pan: Agopr 1931M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. I.P.Roopa, JCIT

Section 139Section 192Section 201Section 40

section 40(a)(ia) of the Act is subjected to TDS, then even if, the assessee has deducted TDS by applying

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 2815/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Jul 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT

TDS u/s.195 of the Act and thereby invoking the provisions of section 40(a)(i) of the Act. The ld.counsel

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1477/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT

TDS u/s.195 of the Act and thereby invoking the provisions of section 40(a)(i) of the Act. The ld.counsel

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1497/CHNY/2017[2011-12]Status: DisposedITAT Chennai03 Jul 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT

TDS u/s.195 of the Act and thereby invoking the provisions of section 40(a)(i) of the Act. The ld.counsel

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1498/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Jul 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT

TDS u/s.195 of the Act and thereby invoking the provisions of section 40(a)(i) of the Act. The ld.counsel

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 885/CHNY/2020[2015-16]Status: DisposedITAT Chennai03 Jul 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT

TDS u/s.195 of the Act and thereby invoking the provisions of section 40(a)(i) of the Act. The ld.counsel

ACIT, CHENNAI vs. ESKAY DESIGNS, CHENNAI

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

ITA 247/CHNY/2017[2012-13]Status: DisposedITAT Chennai28 Feb 2018AY 2012-13

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 247/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 The Assistant Commissioner Of M/S. Eskay Designs, No. 25, 1St Street, Cenotaph Road, Income Tax, Non-Corporate Circle 3, Vs. 121, Mahatma Gandhi Road, Teynampet, Chennai 600 018. Nungambakkam, Chennai 600 034. [Pan:Aaafe1480C] (Appellant) (Respondent) अपीलाथ" क" ओर से / Appellant By : Mrs. S. Vijayaprabha, Jcit ""यथ" क" ओर से/Respondent By : Shri K. Ravi, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 07.02.2018 घोषणा क" तार"ख /Date Of Pronouncement : 28.02.2018 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) 4, Chennai Dated 31.10.2016 Relevant To The Assessment Year 2012-13. The First Issue Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Erred In Directing To Assess The Rental Income Received By The Assessee On Sub-Letting Of Its Leased Out Properties Under The Head “Income From House Property” & The Second Issue Is That The Ld. Cit(A) Erred In Directing To Allow The Expenses If They Are Paid As On 2

For Appellant: Mrs. S. Vijayaprabha, JCITFor Respondent: Shri K. Ravi, Advocate

Section 27Section 40

TDS under section 194 of the Act for the expenses incurred towards commission of ₹.66,500/-. Accordingly, the Assessing Officer disallowed the same under section 40

SHRI SHANMUGAR SERVICES,CHENNAI vs. ITO, CHENNAI

In the result, appeals filed by the assessee for both assessment years are dismissed

ITA 1137/CHNY/2017[2010-2011]Status: DisposedITAT Chennai15 Mar 2023AY 2010-2011

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1136 & 1137/Chny/2017 िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11

For Appellant: Shri. S. Sathiyanarayanan, AdvocateFor Respondent: Shri. P. Sajit Kumar, JCIT

Section 194CSection 40

TDS u/s. 40(a)(ia) of the Act, by considering amendment made by the Finance Act, 2010 to provisions of section

SHRI SHANMUGAR SERVICES,CHENNAI vs. ITO, CHENNAI

In the result, appeals filed by the assessee for both assessment years are dismissed

ITA 1136/CHNY/2017[2009-2010]Status: DisposedITAT Chennai15 Mar 2023AY 2009-2010

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1136 & 1137/Chny/2017 िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11

For Appellant: Shri. S. Sathiyanarayanan, AdvocateFor Respondent: Shri. P. Sajit Kumar, JCIT

Section 194CSection 40

TDS u/s. 40(a)(ia) of the Act, by considering amendment made by the Finance Act, 2010 to provisions of section

KRISHNAMURTHY SRINIVASAN,CHENNAI vs. ACIT, CHENNAI

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

ITA 3396/CHNY/2016[2012-13]Status: DisposedITAT Chennai12 Jul 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.3396/Mds/2016 "नधा"रण वष"/Assessment Year:2012-13 Shri Krishnamurthy Srinivasan, The Assistant Commissioner Of No. 1C, Vanagaram Road, Athipet, Vs. Income Tax, Ambattur Industrial Estate, Ambattur, Non Corporate Circle 7(1), Chennai 600 058. Chennai. [Pan:Bbkps4428J] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Mohamed Mustafa, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 25.05.2017 घोषणा क" तार"ख /Date Of Pronouncement : 12.07.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This The Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 7, Chennai, Dated 17.10.2016 Relevant To The Assessment Year 2012-13. The Only Effective Ground Raised By The Assessee Is That The Ld. Cit(A) Has Erred In Confirming The Disallowance Of ₹.75,66,470/- Made Under Section 40(A)(Ia) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri S. Mohamed Mustafa, JCIT

Section 143(2)Section 143(3)Section 194Section 201(1)Section 40Section 44A

40(a)(ia) of the Act and made disallowance, which should be further confirmed. 6. We have heard both sides, perused the materials available on record and gone through the orders of authorities below. The Assessing Officer has noticed from the Form 3CD report furnished under section 44AB of the Act that the assessee has failed to deduct TDS

BIMETAL BEARINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee for the assessment year

ITA 668/CHNY/2015[2007-08]Status: DisposedITAT Chennai29 Aug 2019AY 2007-08

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT

Section 14ASection 40

section 40(a)(ia) of the Act on the ground that TDS was not deducted under section 195 of the Act. During

BIMETAL BEARINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee for the assessment year

ITA 669/CHNY/2015[2008-09]Status: DisposedITAT Chennai29 Aug 2019AY 2008-09

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT

Section 14ASection 40

section 40(a)(ia) of the Act on the ground that TDS was not deducted under section 195 of the Act. During

BIMETAL BEARINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee for the assessment year

ITA 671/CHNY/2015[2010-11]Status: DisposedITAT Chennai29 Aug 2019AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT

Section 14ASection 40

section 40(a)(ia) of the Act on the ground that TDS was not deducted under section 195 of the Act. During

BIMETAL BEARINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee for the assessment year

ITA 670/CHNY/2015[2009-10]Status: DisposedITAT Chennai29 Aug 2019AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT

Section 14ASection 40

section 40(a)(ia) of the Act on the ground that TDS was not deducted under section 195 of the Act. During

ACIT, TIRUPPUR vs. QUANTUM KNITS P LTD., COIMBATORE

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

ITA 2164/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Jun 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 2164/Mds/2014 "नधा"रण वष"/Assessment Year:2010-11 The Assistant Commissioner Of M/S. Quantum Knits P. Ltd., Income Tax, Company Circle, Vs. 181, Kollupalayam Village, Arasur Post, 121, 60 Feet Road, Tirupur-2. Coimbatore 641 407. [Pan:Aaacq1959K] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri A.V. Sreekanth, Jcit ""यथ" क" ओर से/Respondent By : Shri A.S. Sriraman, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 04.04.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) Ii, Coimbatore Dated 29.05.2014 Relevant To The Assessment Year 2010-11. The Revenue Has Raised The Following Grounds: “1. The Order Of The Learned Cit(Appeals)-Ii, Coimbatore Is Against Facts, Law & Circumstances Of The Case. 2. The Cit(A)-Ii, Coimbatore Has Erred In Holding That Since The Recipient Has Admitted The Sum Received As Income & Paid Taxes There On Then The 2

For Appellant: Shri A.V. Sreekanth, JCITFor Respondent: Shri A.S. Sriraman, Advocate

Section 143(2)Section 194CSection 40

TDS on this payment is hit directly by the provisions of section 40(a)(ia) of the Act and hence

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 2020/CHNY/2018[2013-14(Q3)-26Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT

Section 200ASection 200A(1)Section 234E

TDS returns w.e.f. 01.06.2015, such provision cannot have retrospective effect as it would be detrimental to the case of tax payer. The Hon'ble Delhi High Court was considering the application of amendment to section 40

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 2018/CHNY/2018[2013-14(Q2)-26Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT

Section 200ASection 200A(1)Section 234E

TDS returns w.e.f. 01.06.2015, such provision cannot have retrospective effect as it would be detrimental to the case of tax payer. The Hon'ble Delhi High Court was considering the application of amendment to section 40