FUJI ELECTRIC INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI

In the result the appeal of the Assessee is partly allowed for statistical purposes

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

disallowance under this section is not applicable due to the following: • Section 40(a)(ia) applies only in cases of non-compliance with Chapter XVII-B (TDS provisions). • TDS is not attracted on mere provision entries. Provisions are based on best estimates as of 31 March, and liability crystallizes only upon receipt of invoices. • As per Section

RAMANIYAM REAL ESTATES PVT. LTD.,CHENNAI vs. ACIT, CIRCLE-I, LTU,, CHENNAI

In the result, the appeal filed by the assessee are allowed for statistical\npurposes

disallowance under Section 40(a)(ia) was not attracted. The Tribunal set aside the order and restored the matter to the AO for verification.", "result": "Allowed", "sections": ["40(a)(ia)", "194I

BASKARAN,TRICHY vs. DCIT,CIRCLE-1, TRICHY

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

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.201/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 Baskaran, Vs. The Deputy Commissioner Of 5, Ii Floor, Chitra Complex Trichy, Income Tax, Circle I, Trichy 620 002. No. 44, Williams Road, Cantonment, Thiruchirappalli 620 001. [Pan:Aadhb7838N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri A. Sarangan, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.06.2023 घोषणा की तारीख /Date Of Pronouncement : 09.06.2023 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 22.12.2022 Relevant To The Assessment Year 2013-14. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2013-14 On 01.10.2013 Admitting Income Of ₹.13,23,700/-. This Case Was Selected For Scrutiny Under The Cass. A Notice Under Section 143(2) Of The Income Tax Act, 1961 [“Act” In Short] Was Issued On 02.09.2014 & Served On The Assessee On 03.09.2014. 2

disallowance of advertisement expenses under section 40a(ia) of the Act since the assessee has not deducted TDS under section 194I

ACIT, TIRUPPUR vs. QUANTUM KNITS P LTD., COIMBATORE

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 2164/Mds/2014 "नधा"रण वष"/Assessment Year:2010-11 The Assistant Commissioner Of M/S. Quantum Knits P. Ltd., Income Tax, Company Circle, Vs. 181, Kollupalayam Village, Arasur Post, 121, 60 Feet Road, Tirupur-2. Coimbatore 641 407. [Pan:Aaacq1959K] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri A.V. Sreekanth, Jcit ""यथ" क" ओर से/Respondent By : Shri A.S. Sriraman, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 04.04.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) Ii, Coimbatore Dated 29.05.2014 Relevant To The Assessment Year 2010-11. The Revenue Has Raised The Following Grounds: “1. The Order Of The Learned Cit(Appeals)-Ii, Coimbatore Is Against Facts, Law & Circumstances Of The Case. 2. The Cit(A)-Ii, Coimbatore Has Erred In Holding That Since The Recipient Has Admitted The Sum Received As Income & Paid Taxes There On Then The 2

194I or 194J or under any of the section under Chapter VII governing deduction of tax at source. It was further submitted that the amount received as business promotion expenses by M/s. KPR Mill Ltd. was reflected in their account and in the computation of income statement and there is no revenue loss to the department. Primarily, it was also

DCIT, COIMBATORE vs. QUANTUM KNITS PRIVATE LIMITED, COIMBATORE

In the result, the Revenue’s appeal is dismissed

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

194I or 194J or under any other section under Chapter VII, governing deduction of tax at source . It was further submitted that the amount received as business promotional expenses by M/s. KPR Mills Limited was reflected in their accounts in the computation of income tax statement and there is no revenue loss to the department. Thus, the assessee argued that

DCIT, CHENNAI vs. ARUN PLASTO MOULDERS INDIA PVT LTD., CHENNAI

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

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 813/Chny/2017 िनधा"रण वष"/Assessment Year:2008-09 The Deputy Commissioner Of M/S. Arun Plasto Moulders India Income Tax, Corporate Circle 1(1), Vs. Pvt. Ltd., 3C, Phase Iii, Sidco Chennai – 34. Industrial Estate, Ekkatuthangal, Chennai 600 097. [Pan:Aaeca8066H] (Appellant) (Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ar.V. Sreenivasan, Jcit ""थ" की ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 23.10.2018 घोषणा की तारीख /Date Of Pronouncement : 30.10.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 1, Chennai Dated 31.01.2017 Relevant To The Assessment Year 2008-09. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Deleting The Disallowance Of Mould Amortization Charges To The Tune Of ₹.1.43 Crores.

194I of the Act, thereby attracting the provisions of section 40(a)(ia) of the Act. Further, in Form 3CD accompanying the original return, there was no mention in the enclosure 3 that the assessee has not deducted TDS for the lease rentals paid towards the moulds supplied by the HLL. Thus, on both counts, the Assessing Officer disallowed

T vs. CREDIT SERVICES LIMITED,CHENNAIVS.ACIT CORPORATE CIRCLE 3(1), CHENNAI

Appeal of the Revenue is dismissed whereas that of cross objection of the assessee is party allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

194I of the Act. Break-up of such expenditure as given by the ld. Assessing Officer is reproduced hereunder:- ITA No. 989 /2018 :- 3 -: & CO 112/18 Nature of Applicable Paid to Amount in payment Section " Interest Paid 194A M/s. India Bulls Financial 14,043 Services Interest Paid 194A Mr. Premkumaar K. 36,866 Sheth Interest Paid 194A Mrs. Bharti P.Sheth

URC CONSTRUCTION (P) LTD.,ERODE vs. ACIT, ERODE

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

194I for the payments exceeding `1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27

M/S. URC CONSTRUCTION PVT. LTD.,ERODE vs. ACIT, ERODE

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

194I for the payments exceeding `1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27

M/S. URC CONSTRUCTION PVT. LTD.,ERODE vs. ACIT, ERODE

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

194I for the payments exceeding `1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27

P & C CONSTRUCTION P. LTD.,ERODE vs. ACIT, ERODE

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.3242 & 3243/Chny/2016 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 M/S.P & C Constructions (P) Ltd., V. The Asst. Commissioner Of No.140, P & C Towers, Income Tax, Perundurai Road, Range-I, Erode-638 011. Erode [Pan: Aabcp 2483 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.B.Parthasarathy, Adv. ""यथ" क" ओर से /Respondent By : Ms.M.S.Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.05.2022 घोषणा क" तारीख /Date Of Pronouncement : 31.05.2022

194I for the payments exceeding Rs.1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27

P & C CONSTRUCTION P. LTD.,ERODE vs. ACIT, ERODE

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.3242 & 3243/Chny/2016 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 M/S.P & C Constructions (P) Ltd., V. The Asst. Commissioner Of No.140, P & C Towers, Income Tax, Perundurai Road, Range-I, Erode-638 011. Erode [Pan: Aabcp 2483 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.B.Parthasarathy, Adv. ""यथ" क" ओर से /Respondent By : Ms.M.S.Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.05.2022 घोषणा क" तारीख /Date Of Pronouncement : 31.05.2022

194I for the payments exceeding Rs.1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27

N.RAMALINGAM & CO.,,ERODE vs. ACIT, ERODE

In the result, the assessee’s appeal is allowed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./ I.T.A. No. 1249/Mds/2016 "नधा"रण वष"/Assessment Year : 2012-13 N. Ramalingam & Co., Assistant Commissioner Of Income No. 252 Chandran Studio Building, Vs. Tax, Gandhiji Road, Circle – 1, Erode – 638 001. Erode.

194I for the payments exceeding `1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27