DCIT, BHUBANESWAR vs. M/S. MGM MINERALS LTD., BHUBANESWAR

In the result, for A.Y. 2010-11 Cross appeals in ITANo

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.420/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Mgm Minerals Limited Vs Jcit-Range-1, 2-A, Forest Park Bhubaneswar Bhubaneswar-751009 Pan No. : Aadcm2818E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS deducted and deposited by the assessee. We, however, on perusal of details of advertisement and publicity at pages 178 to 249 of the paper book showing list of expenses of Rs.9,54,500/-, find that the assessee has rightly deducted tax at source on the applicable expenses. Therefore, no disallowance was called for u/s40

KONARK AQUATICS & EXPORT (P) LTD,BHUBANESWAR vs. ACIT, CIRCLE-2(1), BHUBANESWAR,

In the result, appeal of the assessee is partly allowed

2 recalled for readjudication of grounds No.5 & 6 of the assessee’ s appeal. Consequently, only grounds No.5 & 6 of the assesse’s appeal is being adjudicated in this order. 3. It was submitted by the ld. AR that the main issue is the disallowance of the ocean freight, survey expenses, testing charges and legal charges in respect of which TDS

KENDRAPADA URBAN CO-OPERATIVE BANK LTD.,KENDRAPADA vs. ACIT, CIRCLE-1(2), CUTTACK

In the result, appeal of the assessee is partly allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.376/Ctk/2016 (ननधाारण वषा / Assessment Year :2011-2012) Kendrapara Urban Co-Operative Vs Acit, Cir-1(2), Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara Pan No. :Aaatk 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 15/11/2022 घोषणा की तारीख/Date Of Pronouncement : 15/11/2022 आदेश / O R D E R Per Bench : This An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, Dated 27.03.2015, Passed In I.T.Appeal No.546/2011-12 For The Assessment Year 2011-2012. 2. This Appeal Had Originally Been Disposed Off By The Coordinate Bench Of This Tribunal Vide Order Dated 16.03.2020, Wherein It Was Held That The Amendment To Section 40(A)(Ia) Of The Act By The Finance Act (No.2) Act, 2014 Was Retrospective In Operation & The Disallowance On Account Of The Non-Deduction Of Tds Was Liable To Be Restricted To 30% As Against 100% Made By The Ao & Confirmed By The Ld. Cit(A). 3. The Revenue Had Filed A Miscellaneous Application Bearing M.A.No.39/Ctk/2021, Wherein The Decision Of The Hon’Ble Supreme Court In The Case Of Shree Choudhary Transport Company (2020) 426 Itr 289

TDS was liable to be restricted to 30% as against 100% made by the AO and confirmed by the ld. CIT(A). 3. The revenue had filed a miscellaneous application bearing M.A.No.39/CTK/2021, wherein the decision of the Hon’ble Supreme Court in the case of Shree Choudhary Transport Company (2020) 426 ITR 289 2 (SC) had been referred

OM SRI NILAMADHAB BUILDERS PVT. LTD.,BHUBANESWAR vs. ITO, WARD-1(3), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.296/Ctk/2018 (ननधाारण वषा / Assessment Year :2014-2015) Om Sri Nilamadhab Builders (P) Vs Ito, Ward-1(3), Bhubaneswar Ltd., Plot No.288, Bapuji Nagar, Bhubaneswar-751009 Pan No. :Aabco 2822 N (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/11/2022 घोषणा की तारीख/Date Of Pronouncement : 14/11/2022 आदेश / O R D E R Per Bench : This An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Bhubaneswar, Dated 16.05.2018, Passed In I.T.Appeal No.0330/16-17 For The Assessment Year 2014-2015. 2. This Appeal Had Originally Been Disposed Off By The Coordinate Bench Of This Tribunal Vide Order Dated 26.11.2019, Wherein It Was Held That The Amendment To Section 40(A)(Ia) Of The Act By The Finance Act (No.2) Act, 2014 Was Retrospective In Operation & The Disallowance On Account Of The Non-Deduction Of Tds Was Liable To Be Restricted To 30% As Against 100 Made By The Ao & Confirmed By The Ld. Cit(A). 3. The Revenue Had Filed A Miscellaneous Application Bearing M.A.No.06/Ctk/2020, Wherein The Decision Of The Hon’Ble Supreme Court In The Case Of Shree Choudhary Transport Company (2020) 426 Itr 289

TDS was liable to be restricted to 30% as against 100 made by the AO and confirmed by the ld. CIT(A). 3. The revenue had filed a miscellaneous application bearing M.A.No.06/CTK/2020, wherein the decision of the Hon’ble Supreme Court in the case of Shree Choudhary Transport Company (2020) 426 ITR 289 2 (SC) had been referred

ASHOK BRICKS INDUSTRIES PVT LTD,BELPAHAR vs. ACIT/DCIT, CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, all the appeals of assessee are partly allowed for\nstatistical purposes

TDS),\nMain Road, PO: Belpahar,\nR.S., Jharsuguda-768218\nSambalpur\nPAN No.: AADCA 6930 F\n(अपीलार्थी / Appellant)\n(प्रत्यर्थी / Respondent)\nनिर्धारिती की ओर से / Assessee by\n: Shri Mahendra Kumar Kedia, AR\nराजस्व की ओर से /Revenue by\n: Shri Ashim Kumar Chakraborty, CIT-DR/\nShri Vijay Singh, Sr. DR\nसुनवाई की तारीख / Date of Hearing\n: 24/09/2025\nघोषणा की