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550 results for “TDS”+ Section 43(5)(d)clear

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Key Topics

Section 40128Section 143(3)76Section 19571Deduction68Addition to Income67Disallowance62TDS48Section 533Section 8025Section 80H

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 234D

Showing 1–20 of 550 · Page 1 of 28

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24
Double Taxation/DTAA22
Section 26321
Section 5(2)
Section 5(2)(a)
Section 9(1)(ii)
Section 90

D decision in own case of the Appellant for AY 2020-21 in the case of Nanthakumar Murugesan and Sivakarthick Raman [2024] 165 taxmann.com 304 (Chennai - Trib.) in decision dated 10 June 2024 in Para 8 enclosed as Annexure A held as follows: “After deliberating upon the paper book which includes China tax return, Copy of passport showing total

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1688/CHNY/2011[2004-05]Status: DisposedITAT Chennai26 Aug 2022AY 2004-05

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1673/CHNY/2011[2003-04]Status: DisposedITAT Chennai26 Aug 2022AY 2003-04

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

ACIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 36/CHNY/2014[2009-10]Status: DisposedITAT Chennai26 Aug 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1691/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1693/CHNY/2011[2008-09]Status: DisposedITAT Chennai26 Aug 2022AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

ACIT, CHENNAI vs. UNITED INDIA INSURANCE COMPANY, CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 696/CHNY/2014[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1689/CHNY/2011[2005-06]Status: DisposedITAT Chennai26 Aug 2022AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

43. Non-residents are liable on income deemed to accrue or arise in India under section 9 of the Act. Section 9(1)(i) deems broadly the following income to be income accruing or arising in India: "(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from

RAMESH KUMAR ,CHENNAI vs. ITO INTERNATIONAL TAXATION , TUTICORIN

In the result, the appeal of assessee is dismissed

ITA 1979/CHNY/2017[2014-15]Status: DisposedITAT Chennai16 Nov 2017AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JCIT, D.RFor Respondent: 06.11.2017
Section 143(2)Section 6(1)Section 90

TDS as per Tax Return ` 10,67,415/- Tax Refund claimed as per Tax Return ` 8,76,030/- 3.1 During the course of assessment proceedings, the case was selected for limited scrutiny assessment through issue of notice under section 143(2) of the Act and assessment order was passed on September 29, 2016 assessing income

INNO ESTATES PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the assessees are allowed for statistical purposes as indicated herein above and both the stay petitions filed by the assessees are dismissed as infructuous

ITA 1022/CHNY/2017[2015-16]Status: DisposedITAT Chennai04 Jul 2017AY 2015-16

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonystay Petition No.152/Mds/2017 (आयकर अपील सं./ In I.T.A.No.1021/Mds/2017 ("नधा"रण वष" / Assessment Year:2015-16) & आयकरअपीलसं./I.T.A.No.1021/Mds/2017 M/S. Inno Real Private Limited, V. The Deputy Commissioner Of No.5, Giri Road, Income Tax, T.Nagar, Chennai – 600 017. International Taxation I(2), Chennai Pan: Aacci1726N (अपीलाथ"/Appellant) (""यथ"/Respondent) & Stay Petition No.153/Mds/2017 (आयकर अपील सं./ In I.T.A.No.1022/Mds/2017 ("नधा"रण वष" / Assessment Year:2015-16) & आयकरअपीलसं./I.T.A.No.1022/Mds/2017 M/S. Inno Estates Private Limited, V. The Deputy Commissioner Of No.4, Giri Road, Income Tax, T.Nagar, Chennai – 600 017. International Taxation I(2), Chennai Pan: Aacci1592A (""यथ"/Respondent) (Petitioner) Applicant By : Shri R. Sivaraman, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Suresh Kumar, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 02.05.2017 घोषणा क" तारीख/Date Of Pronouncement : 04.07.2017 आदेश आदेश /O R D E R आदेश आदेश

For Respondent: Shri S. Suresh Kumar, Addl. CIT
Section 195(6)Section 94ASection 94A(5)

D E R आदेश आदेश PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: These stay petitions are filed by the M/s. Inno Real Pvt. Ltd. and M/s. Inno Estates Pvt. Ltd., seeking stay of their outstanding 2 SP. Nos.152&153/Mds/2017 & ITA Nos.1021&1022/Mds/2017 demand of Rs.16,53,496/- & Rs.2,05,32,747/- respectively. When the stay petitions came up for hearing

INNO REAL PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the assessees are allowed for statistical purposes as indicated herein above and both the stay petitions filed by the assessees are dismissed as infructuous

ITA 1021/CHNY/2017[2015-16]Status: DisposedITAT Chennai04 Jul 2017AY 2015-16

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonystay Petition No.152/Mds/2017 (आयकर अपील सं./ In I.T.A.No.1021/Mds/2017 ("नधा"रण वष" / Assessment Year:2015-16) & आयकरअपीलसं./I.T.A.No.1021/Mds/2017 M/S. Inno Real Private Limited, V. The Deputy Commissioner Of No.5, Giri Road, Income Tax, T.Nagar, Chennai – 600 017. International Taxation I(2), Chennai Pan: Aacci1726N (अपीलाथ"/Appellant) (""यथ"/Respondent) & Stay Petition No.153/Mds/2017 (आयकर अपील सं./ In I.T.A.No.1022/Mds/2017 ("नधा"रण वष" / Assessment Year:2015-16) & आयकरअपीलसं./I.T.A.No.1022/Mds/2017 M/S. Inno Estates Private Limited, V. The Deputy Commissioner Of No.4, Giri Road, Income Tax, T.Nagar, Chennai – 600 017. International Taxation I(2), Chennai Pan: Aacci1592A (""यथ"/Respondent) (Petitioner) Applicant By : Shri R. Sivaraman, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Suresh Kumar, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 02.05.2017 घोषणा क" तारीख/Date Of Pronouncement : 04.07.2017 आदेश आदेश /O R D E R आदेश आदेश

For Respondent: Shri S. Suresh Kumar, Addl. CIT
Section 195(6)Section 94ASection 94A(5)

D E R आदेश आदेश PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: These stay petitions are filed by the M/s. Inno Real Pvt. Ltd. and M/s. Inno Estates Pvt. Ltd., seeking stay of their outstanding 2 SP. Nos.152&153/Mds/2017 & ITA Nos.1021&1022/Mds/2017 demand of Rs.16,53,496/- & Rs.2,05,32,747/- respectively. When the stay petitions came up for hearing

ABAN SINGAPORE PTE LIMITED ,CHENNAI vs. DCIT INTL TAX 1(1), CHENNAI

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

ITA 1329/CHNY/2023[2021-2022]Status: DisposedITAT Chennai17 May 2024AY 2021-2022

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1329/Chny/2023 (िनधा"रण वष" / Assessment Year: 2021-22) & 2. Stay Application No.9/Chny/2024 (In Ita No.1329/Chny/2023) (िनधा"रण वष"/Assessment Year:2021-22) M/S. Aban Singapore Pte. Limited Dcit बनाम/ 113, Pantheon Road, Egmore S.O International Taxation-1(1), Vs. Egmore, Chennai-600 008. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaqca-2845-Q (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Shri Nilay Baran Som (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-04-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Shri Nilay Baran Som (CIT)- Ld. DR
Section 143(3)Section 144C(5)Section 28Section 40Section 44ASection 44B

D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2021-22 arises out of final assessment order dated 29-09-2023 passed by Ld. Deputy Commissioner of Income Tax, Intl.Taxation-1(1), Chennai (AO) u/s 143(3) r.w.s. 144C(13) of the Act pursuant to the directions of Ld. Dispute Resolution Panel

DCIT-2(1), , CHENNAI vs. THE INDIA CEMENTS LTD,, CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

ITA 2210/CHNY/2017[2008-09]Status: DisposedITAT Chennai18 Aug 2021AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Srinivasa Rao, CIT
Section 115VSection 14A

D E R Per G. MANJUNATHA, AM: This bunch of 4 appeals and 1 cross objection filed by the Revenue as well as by the assessee are directed against separate but identical orders of learned Commissioner of Income Tax (Appeals)-6, Chennai, even dated 30.06.2017, 14.06.2017, 14.06.2017 & 30.11.2017 and pertains to assessment years

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

ITA 737/CHNY/2018[2013-14]Status: DisposedITAT Chennai18 Aug 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Srinivasa Rao, CIT
Section 115VSection 14A

D E R Per G. MANJUNATHA, AM: This bunch of 4 appeals and 1 cross objection filed by the Revenue as well as by the assessee are directed against separate but identical orders of learned Commissioner of Income Tax (Appeals)-6, Chennai, even dated 30.06.2017, 14.06.2017, 14.06.2017 & 30.11.2017 and pertains to assessment years

DCIT, CORPORATE CIRCLE -2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

ITA 2145/CHNY/2017[2012-13]Status: DisposedITAT Chennai18 Aug 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Srinivasa Rao, CIT
Section 115VSection 14A

D E R Per G. MANJUNATHA, AM: This bunch of 4 appeals and 1 cross objection filed by the Revenue as well as by the assessee are directed against separate but identical orders of learned Commissioner of Income Tax (Appeals)-6, Chennai, even dated 30.06.2017, 14.06.2017, 14.06.2017 & 30.11.2017 and pertains to assessment years

THE INDIA CEMENTS LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

ITA 2038/CHNY/2017[2009-10]Status: DisposedITAT Chennai18 Aug 2021AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Srinivasa Rao, CIT
Section 115VSection 14A

D E R Per G. MANJUNATHA, AM: This bunch of 4 appeals and 1 cross objection filed by the Revenue as well as by the assessee are directed against separate but identical orders of learned Commissioner of Income Tax (Appeals)-6, Chennai, even dated 30.06.2017, 14.06.2017, 14.06.2017 & 30.11.2017 and pertains to assessment years

SHRI MUTHIAN SIVATHANU,,CHENNAI vs. ITO, NCW - 10 (4),, CHENNAI

In the result, appeal filed for both assessment years are treated as allowed for statistical purposes

ITA 334/CHNY/2020[2016-17]Status: DisposedITAT Chennai11 Jan 2023AY 2016-17

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 278/Chny/2019 & 334/Chny/2020 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Muthian Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Aalps-4719-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 293/Chny/2019 िनधा"रण वष" / Assessment Year: 2015-16 Subbulakshmi Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Apzps-2667-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Muthian Sivathanu, Assessee ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal. Jcit सुनवाई क" तारीख/Date Of Hearing : 02.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

For Appellant: Shri. Muthian Sivathanu, AssesseeFor Respondent: Shri. D. Hema Bhupal. JCIT
Section 143(3)Section 194ASection 2Section 40

D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: These three appeals filed by two different assessee’s are directed against separate but identical orders of learned Commissioner of Income-tax (Appeals), dated 28.11.2018 & :-2-: ITA. Nos:278, 293/Chny/2019 & 334/Chny/2020 29.11.2019 and relevant to assessment years 2015-16 & 2016-17. Since, facts are identical and issues are common, for the sake

SUBBULAKSHMI SIVATHANU,CHENNAI vs. ITO, NON CORP WARD 10(4), CHENNAI

In the result, appeal filed for both assessment years are treated as allowed for statistical purposes

ITA 293/CHNY/2019[2015-16]Status: DisposedITAT Chennai11 Jan 2023AY 2015-16

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 278/Chny/2019 & 334/Chny/2020 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Muthian Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Aalps-4719-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 293/Chny/2019 िनधा"रण वष" / Assessment Year: 2015-16 Subbulakshmi Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Apzps-2667-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Muthian Sivathanu, Assessee ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal. Jcit सुनवाई क" तारीख/Date Of Hearing : 02.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

For Appellant: Shri. Muthian Sivathanu, AssesseeFor Respondent: Shri. D. Hema Bhupal. JCIT
Section 143(3)Section 194ASection 2Section 40

D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: These three appeals filed by two different assessee’s are directed against separate but identical orders of learned Commissioner of Income-tax (Appeals), dated 28.11.2018 & :-2-: ITA. Nos:278, 293/Chny/2019 & 334/Chny/2020 29.11.2019 and relevant to assessment years 2015-16 & 2016-17. Since, facts are identical and issues are common, for the sake

MUTHIAN SIVATHANU,CHENNAI vs. ITO NON CORPORATE WARD 10(4), CHENNAI

In the result, appeal filed for both assessment years are treated as allowed for statistical purposes

ITA 278/CHNY/2019[2015-16]Status: DisposedITAT Chennai11 Jan 2023AY 2015-16

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 278/Chny/2019 & 334/Chny/2020 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Muthian Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Aalps-4719-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 293/Chny/2019 िनधा"रण वष" / Assessment Year: 2015-16 Subbulakshmi Sivathanu, Income Tax Officer, 19/136 Babanagar 6Th Street, V. Non Corporate Ward 10(4), Villivakkam Income Tax Department, Chennai – 600 049. Chennai – 6. [Pan: Apzps-2667-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Muthian Sivathanu, Assessee ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal. Jcit सुनवाई क" तारीख/Date Of Hearing : 02.01.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.01.2023

For Appellant: Shri. Muthian Sivathanu, AssesseeFor Respondent: Shri. D. Hema Bhupal. JCIT
Section 143(3)Section 194ASection 2Section 40

D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: These three appeals filed by two different assessee’s are directed against separate but identical orders of learned Commissioner of Income-tax (Appeals), dated 28.11.2018 & :-2-: ITA. Nos:278, 293/Chny/2019 & 334/Chny/2020 29.11.2019 and relevant to assessment years 2015-16 & 2016-17. Since, facts are identical and issues are common, for the sake

TITAN COMPANY LIMITED 9EARSTWHILE KNOWN AS TITAN INDUSTRIES LIMITED),KRISHNAGIRI vs. ACIT LTU 1, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 506/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 May 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

TDS and it is an impossible act to be performed is asked to be done by the assessee. It is a matter of impossibility of the act and hence, for assessment year 2009-10, no disallowance is to be made and we held so. As regards to assessment years 2011-12 & 2012- 13, the amendment brought out by Finance