M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

2 to section 9(1)(vii) of the I.T.Act. Further, there was a payment of rent for which the provisions of section 194-I is applicable. Hence it cannot be considered as reimbursement of expenditure. Thus, the payments so made are covered by the provisions of section 194J/194I, as may be applicable in the present case. 12. Coming

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

TDS being deducted by the assessee. Respectfully following the Supreme Court decision, I hold that there was no liability for the appellant to deduct tax at source u/s 195( 1) and accordingly the addition of Rs. 55,78,022/- is deleted.” 5. From the above order of the CIT(A) we observed that he has done a good reasoned order

THE ITO (TDS), KOTTAYAM vs. MAHATMA GANDHI UNIVERSITY, KOTTAYAM

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

2. The learned Commissioner of Income Tax (Appeals) has erred in deleting the demand raised u/s 201(1) & u/s 201 (1A) of the IT Act, 1961 amounting to Rs.59,65,182/-. 3. The learned Commissioner of Income Tax (Appeals) erred in holding that university employees were to be considered as government employees and were therefore eligible for exemptions under sections

THE ITO (TDS), KOTTAYAM vs. MAHATMA GANDHI UNIVERSITY, KOTTAYAM

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

2. The learned Commissioner of Income Tax (Appeals) has erred in deleting the demand raised u/s 201(1) & u/s 201 (1A) of the IT Act, 1961 amounting to Rs.59,65,182/-. 3. The learned Commissioner of Income Tax (Appeals) erred in holding that university employees were to be considered as government employees and were therefore eligible for exemptions under sections