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

72,18,080/- 2013-14 2014-15 ₹. 38,81,04,344/- By holding that the discount offered by the assessee to their distributors as commission, the Assessing Officer held that the assessee was in default under section 201(1) r.w.s. 194H of the Act, since the assessee has not deducted TDS

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

72,18,080/- 2013-14 2014-15 ₹. 38,81,04,344/- By holding that the discount offered by the assessee to their distributors as commission, the Assessing Officer held that the assessee was in default under section 201(1) r.w.s. 194H of the Act, since the assessee has not deducted TDS

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

72,18,080/- 2013-14 2014-15 ₹. 38,81,04,344/- By holding that the discount offered by the assessee to their distributors as commission, the Assessing Officer held that the assessee was in default under section 201(1) r.w.s. 194H of the Act, since the assessee has not deducted TDS

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

72,18,080/- 2013-14 2014-15 ₹. 38,81,04,344/- By holding that the discount offered by the assessee to their distributors as commission, the Assessing Officer held that the assessee was in default under section 201(1) r.w.s. 194H of the Act, since the assessee has not deducted TDS

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

72,18,080/- 2013-14 2014-15 ₹. 38,81,04,344/- By holding that the discount offered by the assessee to their distributors as commission, the Assessing Officer held that the assessee was in default under section 201(1) r.w.s. 194H of the Act, since the assessee has not deducted TDS

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

72,18,080/- 2013-14 2014-15 ₹. 38,81,04,344/- By holding that the discount offered by the assessee to their distributors as commission, the Assessing Officer held that the assessee was in default under section 201(1) r.w.s. 194H of the Act, since the assessee has not deducted TDS

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

72,18,080/- 2013-14 2014-15 ₹. 38,81,04,344/- By holding that the discount offered by the assessee to their distributors as commission, the Assessing Officer held that the assessee was in default under section 201(1) r.w.s. 194H of the Act, since the assessee has not deducted TDS

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

DCIT, CENTRAL CIRCLE 2(2), CHENNAI vs. N RAMASAMY, CHENNAI

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Mahavir Singh & Shri Manjunatha.Gआयकर अपील सं./I.T.A Nos.127 & 128/Chny/2019 िनधा"रण वष" /Assessment Years : 2015-2016 & 2016-2017 The Deputy Commissioner Of Vs. Shri. N. Ramasamy, Income Tax, No.14/19, Saraswathi Street, Central Circle 2(2), Mahaingapuram, Nungambakkam High Road, Chennai 600 034. Chennai 600 034. [Pan Adupr 8003P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Nilay Baran Som, Irs, Cit. ""यथ" क" ओर से /Respondent By : Shri. S. Sridhar, Advocate सुनवाई क" तारीख/Date Of Hearing : 18.12.2023. घोषणा क" तारीख /Date Of Pronouncement : 29.12.2023 आदेश / O R D E R Per Mahavir Singh:

TDS and copies of ledger folio of the corresponding expenditure is available in the assessment records . As the findings is incomplete and unreasonable, there may be documents available in the assessment records and the seized material relating to these expenses, the should have been examined and then this issue could have been decided. Hence in the interest of justice

DCIT, CENTRAL CIRCLE 2(2), CHENNAI vs. N RAMASAMY, CHENNAI

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Mahavir Singh & Shri Manjunatha.Gआयकर अपील सं./I.T.A Nos.127 & 128/Chny/2019 िनधा"रण वष" /Assessment Years : 2015-2016 & 2016-2017 The Deputy Commissioner Of Vs. Shri. N. Ramasamy, Income Tax, No.14/19, Saraswathi Street, Central Circle 2(2), Mahaingapuram, Nungambakkam High Road, Chennai 600 034. Chennai 600 034. [Pan Adupr 8003P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Nilay Baran Som, Irs, Cit. ""यथ" क" ओर से /Respondent By : Shri. S. Sridhar, Advocate सुनवाई क" तारीख/Date Of Hearing : 18.12.2023. घोषणा क" तारीख /Date Of Pronouncement : 29.12.2023 आदेश / O R D E R Per Mahavir Singh:

TDS and copies of ledger folio of the corresponding expenditure is available in the assessment records . As the findings is incomplete and unreasonable, there may be documents available in the assessment records and the seized material relating to these expenses, the should have been examined and then this issue could have been decided. Hence in the interest of justice

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

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

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

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

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

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

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

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

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION 1(1), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed\nand the Stay Applications filed by the assessee are dismissed

TDS liability also on the\nsaid amount actually paid and interest under section 201(1A) of the Act is\nliable to be paid on ₹.1,18,63,000/-. Therefore, the sum of ₹.14,23,560/-\ncalculated in para 11 of the order under section 201(1A) of the Act on\n₹.1,18,63,000/- is confirmed. Thus, the grounds

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(1), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed\nand the Stay Applications filed by the assessee are dismissed

TDS liability also on the\nsaid amount actually paid and interest under section 201(1A) of the Act is\nliable to be paid on ₹.1,18,63,000/-. Therefore, the sum of ₹.14,23,560/-\ncalculated in para 11 of the order under section 201(1A) of the Act on\n₹.1,18,63,000/- is confirmed. Thus, the grounds