VODAFONE MOBILE SERVICES LTD.9 ( FORMERLY KNOWN AS VODAFONE SOUTH LTD NOW MERGED WITH VODAFONE MOBILE SERVICES LIMITED),CHENNAI vs. ITO (TDS) WARD 1(6), CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct. In our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch as the Management Information System which has been sought to be relied upon for alleging that expenditure has been claimed could not have been

ACIT TDS CIRCLE 3, CHENNAI vs. VODAFONE SOUTH LTD., CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct. In our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch as the Management Information System which has been sought to be relied upon for alleging that expenditure has been claimed could not have been

VODAFONE MOBILE SERVICES LTD.9 ( FORMERLY KNOWN AS VODAFONE SOUTH LTD NOW MERGED WITH VODAFONE MOBILE SERVICES LIMITED),CHENNAI vs. ITO (TDS) WARD 1(6), CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct. In our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch as the Management Information System which has been sought to be relied upon for alleging that expenditure has been claimed could not have been

ACIT TDS CIRCLE 3, CHENNAI vs. VODAFONE SOUTH LTD., CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

TDS is required to be deducted is not correct and accordingly disallowance on that basis is not correct. In our considered opinion, from which amount of tax is to be deducted is a doubtful proposition inasmuch as the Management Information System which has been sought to be relied upon for alleging that expenditure has been claimed could not have been

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

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

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)

50,000/- being Rs.1,92,40,000/- on which TDS has not been deducted is disallowed u/s.40(a)(ia) and added back to the total income.” 7 4. Being aggrieved by the assessment order, the assessee preferred an appeal before the learned CIT(A). Before the learned CIT(A), the assessee has submitted that provisions of section

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE SOUTH LIMITED,CHENNAI vs. ITO TDS, CHENNAI

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE SOUTH LIMITED,CHENNAI vs. ITO TDS, CHENNAI

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE CELLULAR LIMITED,COIMBATORE vs. ACIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE CELLULAR LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE MOBILE SERVICES LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

VODAFONE MOBILE SERVICES LIMITED,COIMBATORE vs. DCIT, COIMBATORE

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

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

TDS, the assessee is in appeal and the Assessing Officer considered the assessee is in default and accordingly he invoked the provision of sections 201(1) and 201(1A) of the Act. 20 I.T.A. No. 2804/M/14 & ors. 4.2 The assessee preferred an appeal before the ld. CIT(A). After considering the submissions of the assessee and by following the decision

SANTHANAGOPALAN CHITRA,TIRUCHIRAPALLI vs. ITO, TDS WARD-1,, TIRUCHIRAPALLI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.1725/Chny/2024 िनधा"रण वष"/Assessment Year: 2022-23 Santhanagopalan Chitra, Vs. The Income Tax Officer, B-2(S), X-A, Cross, Thillainagar, Tds Ward 1, Tiruchirapalli 620 018. Tiruchirapalli 620 002. [Pan: Aaepc5516B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 09.09.2024 घोषणा की तारीख /Date Of Pronouncement : 13.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 10.05.2024 Passed By The Addl/Jcit(A)-2, Mumbai For The Assessment Year 2022-23. 2. We Find No Representation On Behalf Of The Assessee Nor Any Application Filed Seeking Adjournment. Thus, The Assessee Called Absent & Set Exparte. We Proceed To Decide The Appeal On Merits After Hearing The Ld. Dr Basing On The Material Available On Record.

50,000/- towards salary to Dr. V. Akila and Dr. N. Gayathri. According to the ITO, TDS, the said TDS was made under section

M/S. BINNY LIMITED,CHENNAI vs. DCIT, TDS,CIRCLE -1(1), CHENNAI

In the result the\norder of Ld

TDS survey was conducted upon its\npremise on 26.10.2021. During the course of the survey it was noted\nthat the assessee had entered into a transaction for purchase of land\nadmeasuring about 7.07 acres of land during financial year with one M/s.\nMohan Breweries and distilleries Limited(MBDL), a sister concern of the\nassessee. For the purpose the assessee

JCIT, COIMBATORE vs. CHROMA PRINT INDIA PVT . LTD., COIMBATORE

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

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No.2083/Mds/2016 "नधा"रण वष"/Assessment Year:2012-13 The Joint Commissioner Of M/S. Chroma Print India Pvt. Ltd., Income Tax, Tds Range, Vs. P.B. No. 5316, 53, Ganesh Nagar, Coimbatore. G.N. Mills Post, Mtp Road, Coimbatore. [Pan:Aaccc6021A] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Ms. Veni Raj, Jcit ""यथ" क" ओर से/Respondent By : Shri T.N. Seetharaman, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 03.08.2017 घोषणा क" तार"ख /Date Of Pronouncement : 13.10.2017 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) 2, Coimbatore Dated 30.03.2016 Relevant To The Assessment Year 2012-13. The Revenue Has Raised The Following Grounds In Its Appeal: “1. The Order Of Learned Cit(A) Is Opposed To The Facts & Circumstances Of The Case. 2. The Ld Cit(A) Has Erred In Holding That No Penalty Is Leviable On The Non Deduction Of Tds On Payment Of Labour Charges Worth

section 271C of the Act. After considering the submissions of the assessee, the ld. CIT(A) deleted the penalty. 4. Aggrieved, the Revenue is in appeal before the Tribunal. 5. We have heard both sides, perused the materials available on record and gone through the orders of authorities below. The assessee has claimed credit for TDS made

ACIT, CHENNAI vs. SHREE BALAJI COMMUNICATIONS, CHENNAI

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 36/Mds/2015 "नधा"रण वष"/Assessment Year:2010-11 The Assistant Commissioner Of M/S. Shree Balaji Communications, Income Tax, Vs. No. 18/126, Dhan Enclave, Non-Corporate Circle 20, Bhajani Kovil St., Choolaimedu, Chennai 34. Chennai 600 094. [Pan:Abifs0605A]] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Dr. M.M. Bhusari, Cit ""यथ" क" ओर से/Respondent By : Shri M.P. Senthil Kumar, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 26.04.2016 घोषणा क" तार"ख /Date Of Pronouncement : 08.07.2016 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) Iv, Chennai, Dated 16.10.2014 Relevant To The Assessment Year 2010-11. In This Appeal, The Only Effective Ground Raised By The Revenue Is With Regard To Deletion Of Addition Made Under Section 40(A)(Ia) Of The Income Tax Act, 1961 [“Act” In Short] Towards

TDS under section 194J of the Act meant for professional/technical services/royalty. The Assessing Officer disallowed the sum of ₹.1,62,50

M/S. BINNY LIMITED,CHENNAI vs. DCIT,TDS, CIRCLE-1(1), CHENNAI

In the result the\norder of Ld

TDS survey was conducted upon its\npremise on 26.10.2021.\nDuring the course of the survey it was noted\nthat the assessee had entered into a transaction for purchase of land\nadmeasuring about 7.07 acres of land during financial year with one M/s.\nMohan Breweries and distilleries Limited(MBDL), a sister concern of the\nassessee. For the purpose the assessee

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

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

TDS as furnished by the assessee that the taxes have been withheld by the assessee after grossing up and taxes so withheld have been deposited into credit of central government. Therefore, pre-conditions as mentioned in section 248 of the Act are satisfied. Further, ITA Nos.1497, 1498/Chny/2017, 1477 & 2815/CHNY/2018 & 885/CHNY/2020 it is seen that payments made to foreign entities