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156 results for “TDS”+ Section 40A(7)(b)clear

Sorted by relevance

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Key Topics

Section 153A54Section 13253Condonation of Delay49Limitation/Time-bar45Section 4044Disallowance44Addition to Income41Section 143(3)35Section 14735Deduction

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

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

ITA 1828/CHNY/2015[2009-10]Status: DisposedITAT Chennai21 Jun 2017AY 2009-10

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)

For Appellant: Shri. Supriyo Pal, IRS, JCITFor Respondent: Shri. Y. Sridhar, C.A
Section 194CSection 40Section 4U

B‘ BENCH, CHENNAI "ीचं"पूजार", लेखा सद"य एवं"ीधु"वु"आर.एलरे"डी,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER आयकर 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

Showing 1–20 of 156 · Page 1 of 8

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33
TDS30
Section 40A(3)22

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

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

ITA 1785/CHNY/2015[2010-11]Status: DisposedITAT Chennai21 Jun 2017AY 2010-11

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)

For Appellant: Shri. Supriyo Pal, IRS, JCITFor Respondent: Shri. Y. Sridhar, C.A
Section 194CSection 40Section 4U

B‘ BENCH, CHENNAI "ीचं"पूजार", लेखा सद"य एवं"ीधु"वु"आर.एलरे"डी,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER आयकर 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

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

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

ITA 1796/CHNY/2015[2011-12]Status: DisposedITAT Chennai21 Jun 2017AY 2011-12

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)

For Appellant: Shri. Supriyo Pal, IRS, JCITFor Respondent: Shri. Y. Sridhar, C.A
Section 194CSection 40Section 4U

B‘ BENCH, CHENNAI "ीचं"पूजार", लेखा सद"य एवं"ीधु"वु"आर.एलरे"डी,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER आयकर 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

SHARAD KUMAR,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MEDIA CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 1381/CHNY/2024[2010-2011]Status: DisposedITAT Chennai18 Sept 2024AY 2010-2011

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1381/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 V. Mr. Sharad Kumar, The Dcit, New No.6, Old No.7, Media Circle-1, Nawab Habibullah Avenue, Chennai. 3Rd Street, Chennai-6. [Pan: Aasps 2554 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. D. Anand, AdvFor Respondent: Ms. T.M.Suganthamala
Section 2(24)(iv)

TDS made by the company and on the other hand, he received the extra amount from the company in the guise of interest payment to the Bank, which has already been discharged by the company to the appellant. In view of these facts in hand and also the findings given by the AO. In view of the above facts

SRI JANARTHANA SPINNING MILLS,COIMBATORE vs. ACIT, COIMBATORE

In the result, the appeal of the assessee stands dismissed

ITA 366/CHNY/2016[2011-2012]Status: DisposedITAT Chennai21 Oct 2019AY 2011-2012

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. N. Arjun Raj, C.A. for S. Sridhar, AdvocateFor Respondent: Ms. Vidya Ramachandan, Addl. CIT
Section 143(3)Section 40A(2)(b)Section 40A(3)

7 -: which payment is made of any sum exceeding Rs. 10,000 otherwise than by a crossed cheque or crossed bank draft. Rule 6DD of the Income-tax Rules, 1962, refers to cases and circumstances in which payment of a sum exceeding Rs. 10,000 may be made otherwise than by a crossed cheque or by a crossed bank draft

N.PURUSHOTHAMAN,COIMBATORE vs. DCIT, COIMBATORE

In the result appeal of the assessee is party allowed

ITA 393/CHNY/2017[2011-2012]Status: DisposedITAT Chennai13 Apr 2023AY 2011-2012

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.76/Chny/2017 & C.O. No.34/Chny/2017 [In Ita No.76/Chny/2017] ("नधा"रणवष" / Assessment Year: 2011-12)

For Appellant: Mr. R. Mohan Reddy, CITFor Respondent: 11.04.2023
Section 37Section 40A(3)

7. During the course of appellate proceedings before the CIT(A), the assessee filed some evidences and the CIT(A) referred the evidences for Assessing Officer’s comments under Rule 46A(1) of the Income Tax Rules, 1962. The CIT(A) summarized arguments of the Assessing Officer and the assessee in para 4 of the appellate order and relevant portion

DCIT, OOTY vs. N.PURUSHOTHAMAN, COIMBATORE

In the result appeal of the assessee is party allowed

ITA 76/CHNY/2017[2011-12]Status: DisposedITAT Chennai13 Apr 2023AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.76/Chny/2017 & C.O. No.34/Chny/2017 [In Ita No.76/Chny/2017] ("नधा"रणवष" / Assessment Year: 2011-12)

For Appellant: Mr. R. Mohan Reddy, CITFor Respondent: 11.04.2023
Section 37Section 40A(3)

7. During the course of appellate proceedings before the CIT(A), the assessee filed some evidences and the CIT(A) referred the evidences for Assessing Officer’s comments under Rule 46A(1) of the Income Tax Rules, 1962. The CIT(A) summarized arguments of the Assessing Officer and the assessee in para 4 of the appellate order and relevant portion

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

ITA 1328/CHNY/2018[2008-09]Status: DisposedITAT Chennai09 Aug 2021AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

Section 40A(2)(b)Section 40aSection 69C

7. So far as invoking section 69C of the Act is concerned, the ld. CIT(A) has given a categorical finding that the assessee has paid professional fees to her husband. However, the ld. CIT(A) has not discussed anything about the 69C addition. Once the assessee has shown payment made to her spouse as professional fees and the same

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

ITA 1331/CHNY/2018[2011-12]Status: DisposedITAT Chennai09 Aug 2021AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

Section 40A(2)(b)Section 40aSection 69C

7. So far as invoking section 69C of the Act is concerned, the ld. CIT(A) has given a categorical finding that the assessee has paid professional fees to her husband. However, the ld. CIT(A) has not discussed anything about the 69C addition. Once the assessee has shown payment made to her spouse as professional fees and the same

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

ITA 1329/CHNY/2018[2009-10]Status: DisposedITAT Chennai09 Aug 2021AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

Section 40A(2)(b)Section 40aSection 69C

7. So far as invoking section 69C of the Act is concerned, the ld. CIT(A) has given a categorical finding that the assessee has paid professional fees to her husband. However, the ld. CIT(A) has not discussed anything about the 69C addition. Once the assessee has shown payment made to her spouse as professional fees and the same

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

ITA 1330/CHNY/2018[2010-11]Status: DisposedITAT Chennai09 Aug 2021AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

Section 40A(2)(b)Section 40aSection 69C

7. So far as invoking section 69C of the Act is concerned, the ld. CIT(A) has given a categorical finding that the assessee has paid professional fees to her husband. However, the ld. CIT(A) has not discussed anything about the 69C addition. Once the assessee has shown payment made to her spouse as professional fees and the same

NATESAN KRISHNAMURTHY ,CHENNAI vs. ITO NON CORPORATE WARD 9(2) , CHENNAI

In the result, the appeal of the assessee stands dismissed

ITA 1672/CHNY/2017[2013-14]Status: DisposedITAT Chennai20 Jun 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 1672/Chny/2017 "नधा"रण वष" /Assessment Year : 2013-2014. Natesan Krishnamurthy, Vs. The Income Tax Officer, 24/60, Mookathal Street, Non Corporate Ward 9(2) Purasawalkam, Chennai 600 034. Chennai 600 007. [Pan Ancpk 2634B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Ruby George, IRS, CIT
Section 40A(3)Section 5

B’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No. 1672/CHNY/2017 "नधा"रण वष" /Assessment year : 2013-2014. Natesan Krishnamurthy, Vs. The Income Tax Officer, 24/60, Mookathal Street, Non Corporate Ward

M/S ATHENAHEALTH TECHNOLOGY PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 82/CHNY/2021[2018-19]Status: DisposedITAT Chennai21 Sept 2022AY 2018-19

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.82/Chny/2021 िनधा"रण वष" /Assessment Year: 2018-19 M/S. Athenahealth Technology The Dy. Commissioner Of Pvt. Ltd., Income Tax, Module 3 & 4, 9Th Floor Vs. Corporate Circle-1(1), S.P Infocity, Dr. Mgr Road, Chennai. Kandaanchanvadi, Perungudi, Chennai – 600 096. [Pan: Aafca-3257-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Sumeet Khurana, Fca ""यथ" क" ओर से /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement : 21.09.2022

For Appellant: Shri Sumeet Khurana, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 37Section 40ASection 40A(7)(a)Section 40A(7)(b)

section 40A of the Act, the payment been treated as allowable deduction under SI. No 10(b) of ITR (Refer page No. 30 of the ITR, page No. 30 of the paper book) pertaining to deduction for contribution to any gratuity fund. 7. It was explained before us that the assessee has already carried out the disallowance

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

In the result, all the appeals filed by the Revenue are dismissed

ITA 2152/CHNY/2018[2012-13]Status: DisposedITAT Chennai13 Sept 2023AY 2012-13

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.

b) The learned CIT(A) has erred in disallowing the addition by subscribing to the views of the representative that they are labourers having regular PF subscription and for the convenience the payment is made through head labourers. It is pertinent to note that during the course of search proceedings, Shri S Murugesan, Accountant has categorically deposed that entire

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

In the result, all the appeals filed by the Revenue are dismissed

ITA 2151/CHNY/2018[2011-12]Status: DisposedITAT Chennai13 Sept 2023AY 2011-12

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.

b) The learned CIT(A) has erred in disallowing the addition by subscribing to the views of the representative that they are labourers having regular PF subscription and for the convenience the payment is made through head labourers. It is pertinent to note that during the course of search proceedings, Shri S Murugesan, Accountant has categorically deposed that entire

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

In the result, all the appeals filed by the Revenue are dismissed

ITA 2150/CHNY/2018[2010-11]Status: DisposedITAT Chennai13 Sept 2023AY 2010-11

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.

b) The learned CIT(A) has erred in disallowing the addition by subscribing to the views of the representative that they are labourers having regular PF subscription and for the convenience the payment is made through head labourers. It is pertinent to note that during the course of search proceedings, Shri S Murugesan, Accountant has categorically deposed that entire

DCIT, CC-2,, MADURAI vs. SHRI V. MANOHARAN,, RAMNAD

In the result, the appeal filed by the Revenue and the CO filed by the assessee are dismissed

ITA 3246/CHNY/2019[2016-17]Status: DisposedITAT Chennai13 Jul 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.3246/Chny/2019 िनधा"रण वष"/Assessment Year: 2016-17 & C.O. No. 2/Chny/2021 [In I.T.A. No.3246/Chny/2019] The Deputy Commissioner Of Vs. Shri V. Manoharan, Income Tax, D. No. 99/2, Maharnonbu Ground Road, Central Circle 2, Madurai. Near Velumanickam Theatre, Ramnad 632 501. [Pan: Acspm0189J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri Ar.V. Sreenivasan, Addl. Cit Assessee By : None सुनवाई की तारीख/ Date Of Hearing : 27.06.2022 घोषणा की तारीख /Date Of Pronouncement : 13.07.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Revenue & The Cross Objection Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 14.08.2019 Relevant To The Assessment Year 2016-17. The Revenue Has Raised The Following Grounds: “1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Erroneous On Facts Of The Case & In Law.

For Appellant: NoneFor Respondent: Shri AR.V. Sreenivasan, Addl. CIT
Section 10Section 132Section 142(1)Section 28Section 44A

B (TDS provisions) then the same expenditure is not to be allowed as deduction. The Assessing Officer in the present case has mentioned that the Appellant has not deducted any tax on the interest paid. Therefore, he is not entitled to claim the deduction. It is relevant to note here the provisions of Section- 40(i)(a) are not absolute

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

ITA 2154/CHNY/2018[2014-15]Status: DisposedITAT Chennai13 Sept 2023AY 2014-15

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

Section 40A(3)

40A(3) was made. In this connection, it is pertinent to note that the assessee Shri D. Kabilan on his sworn stated dated 17.11.2015 has not named Shajahan and his group of five concern, as his regular supplier of copra though he has named other six parties as his regular suppliers. Shajahan has deposed the modus operandi i.e. he used

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

ITA 2156/CHNY/2018[2016-17]Status: DisposedITAT Chennai13 Sept 2023AY 2016-17

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

Section 40A(3)

40A(3) was made. In this connection, it is pertinent to note that the assessee Shri D. Kabilan on his sworn stated dated 17.11.2015 has not named Shajahan and his group of five concern, as his regular supplier of copra though he has named other six parties as his regular suppliers. Shajahan has deposed the modus operandi i.e. he used

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

ITA 2153/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Sept 2023AY 2013-14

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

Section 40A(3)

40A(3) was made. In this connection, it is pertinent to note that the assessee Shri D. Kabilan on his sworn stated dated 17.11.2015 has not named Shajahan and his group of five concern, as his regular supplier of copra though he has named other six parties as his regular suppliers. Shajahan has deposed the modus operandi i.e. he used