SRI KAVERY MEDICAL CARE(TRICHY)LIMITED,TRICHIRAPALLI vs. ACIT, TDS CIRCLE, , MADURAI

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 724/Chny/2023 िनधा"रण वष" / Assessment Year: 2014-15 Sri Kavery Medical Care Acit, (Trichy) Limited, V. Tds Circle, No 1 2 &3 Kavery Medical Centre, Madurai. Keelachatram Road, Tennur, Trichirapalli Dist 620 017. [Pan: Aabck-8115-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. N. Arjun Raj, Ca : Shri. D. Hema Bhupal. Jcit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 30.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 30.08.2023 आदेश /O R D E R

survey conducted u/s. 133A of the Act dated 26.02.2014, held that the Assessing Officer and CIT(A) are erred in treating assessee as an assessee in default u/s. 201(1) & 201(1A) of the Act, in respect of professional charges collected by the assessee on behalf of the doctors and paid without deduction of TDS

SRI KAUVERY MEDICAL CARE [ INDIA ] LTD,TRICHY vs. ACIT TDS CIRCLE, MADURAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 427/Chny/2022 िनधा"रण वष" / Assessment Year: 2013-14

TDS survey u/s. 133A of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) was carried out in the business

SRI MAHASAKTHI MILLS LIMITED,COIMBATORE vs. THE ACIT, CC-I,, COIMBATORE

The appeal stands partly allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1059/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) Sri Mahasakthi Mills Limited Acit बनाम/ No.95/13, Vyshnav Building, Central Circle-1, Opp. Kg Cinemas, Race Course Road Coimbatore. Vs. Coimbatore-641 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcs-2111-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Venkata Raman (Ca) - Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2024 आदेश / O R D E R

TDS was deducted against the same. The assessee also submitted that the payments were within the limits laid down u/s 40A(3). The Ld. CIT(A) concurred that disallowance of same expenditure could not be made under two different sections and disallowance could not exceed actual expenditure itself. The Ld. CIT(A) confirmed full disallowance u/s 40A(3) and directed

SRI ARUMUGA COTTSPIN PVT. LTD.,COIMBATORE vs. THE ACIT, CC-I,, COIMBATORE

The appeal stands partly allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1098/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) M/S. Sri Arumuga Cottspin Pvt. Ltd. Acit बनाम Sf No.919/6, No.2, Pollachi Road, Central Circle-1, / Vs. Ramanathapuram, Coimbatore-642 104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-5065-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Venkata Raman (Ca) - Ld. Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2024

TDS was deducted against the same. It was also submitted that the payments were within the limits laid down u/s 40A(3). The Ld. CIT(A) concurred that disallowance of same expenditure could not be made under two different sections and disallowance could not exceed actual expenditure itself. The Ld. CIT(A) confirmed full disallowance u/s 40A(3) and directed

M/S. DHARMAPURI DCC BANK DHARMAPURI (MARANDAHALLI BRANCH),DHARMAPUR vs. ITO, TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S. DHARMAPURI DCC BANK DHARMAPURI (UTHANGARAI BRANCH),KRISHNAGIRI vs. ITO,TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S.DHARMAPURI DCC BANK DHARMAPURI (PALACODE SUGAR MILLS BRANCH),DHARMAPURI vs. ITO,TDS, WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S. DHARMAPURI DCC BANK DHARMAPUR (KELAMANGALAM BRANCH),KRISHNAGIRI vs. ITO, TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S. DHARMAPURI DCC BANK DHARMAPURI (POCHAMPALLI BRANCH),DHARMAPURI vs. ITO TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S. DHARMAPURI DCC BANK DHARMAPURI (KADATHUR BRANCH),DHARMAPURI vs. ITO,TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S. DHARMAPURI DCC BANK DHARMAPURI (MORRAPPUR BRANCH),DHARMAPURI vs. ITO, TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S. DHARMAPURI DCC BANK DHARMAPURI (RAYAKOTTAI BRANCH),KRISHNAGIRI vs. ITO TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S. DHARMAPURI DCC BANK DHARMAPURI(KRISHNAGIRI MAIN BRANCH),KRISHNAGIRI vs. ITO, TDS WARD, HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S. DHARMAPURI DCC BANK DHARMAPURI (PAPPARAPATTI BRANCH),DHARMAPURI vs. ITO,TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

DHARMAPURI DCC BANK DHARMAPURI (PAPPIREDDIPATTI BRANCH),DHARMAPURI vs. ITO, TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S. DHARMAPURI DCC BANK DHARMAPURI (S.S. SUGAR MILL BRANCH),DHARMAPURI vs. ITO, TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S. DHARMAPURI DCC BANK DHARMAPURI (BARGUR BARNCH),BARGUR vs. ITO, TDS WARD , HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

DHARMAPURI DCC BANK DHARMAPURI (KARIMANGALAM BRANCH),DHARMAPURI vs. ITO, TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N

M/S. DHARMAPURI DCC BANK DHARMAPURI (HOSUR BRANCH),KRISHNAGIRI vs. ITO, TDS WARD HOSUR, HOSUR

The appeals stand allowed for statistical purposes

survey was conducted at head office of the assessee u/s 133A(2A) on 26.02.2020 wherein the TDS default u/s 194N