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

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

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