SUBHALAXMI AGENCIES PVT. LTD.,NAYAGARH vs. JCIT, RAMGE-2, BHUBANESWAR

In the result, appeal of the revenue is partly allowed and that of

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

va) of the Act creates the impression that the employees' contribution would continue to be treated differently under a different head of deduction, as the head of deduction is separate under Section 43 B and Section 36 of the Act but on a broader reading of the amendments made to Section 43B repeatedly and the intention of Parliament, there appears

M/S. POWERWARE INDIA PVT. LTD.,BHUBANESWAR vs. ITO, WARD-1(2), BHUBANESWAR

In the result, the appeal of the assessee is allowed partly for statistical purposes

Bench: Shri N.S.Sainiआयकर अपीऱ सं./Ita No.206/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Powerware India Pvt. Ltd. Vs. Ito, Ward-1(2), 6A, Zone-B, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar- 751010 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccp 1607 R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS was deducted by the assessee from the payments made u/s.194C and Section 194A of the Act. I find that 3 the CIT(A) has held that the second proviso to Section 40(a)(ia) of the Act which provides that if the payees have already paid taxes on their income which include the receipt from the assessee then

ITO, ANGUL WARD, , ANGUL vs. M/S. NCC SMASL JRT(JV),, ANGUL

TDS was claimed. The case was taken up for scrutiny and during the course of assessment proceedings, the AO observed that the assessee has claimed direct expenses of Rs.25,97,41,438/- i.e. the amount equivalent to the gross receipts of the assessee-JV. The said amount was paid to three Joint Ventures constituents who had executed the work

ITO, ANGUL WARD, ANGUL vs. NCC-SMASL-JRT(JV), ANGUL

TDS was claimed. The case was taken up for scrutiny and during the course of assessment proceedings, the AO observed that the assessee has claimed direct expenses of Rs.25,97,41,438/- i.e. the amount equivalent to the gross receipts of the assessee-JV. The said amount was paid to three Joint Ventures constituents who had executed the work

BRIG. NARAYAN NAYAK,BHUBANESWAR vs. ACIT-5(1), BHUBANESWAR

In the result, ITA No.30/CTK/2017 is partly allowed for

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.30/Ctk/2017 & आयकर अपीऱ सं./Ita No.230/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) Brig. Narayan Nayak, Vs. Dcit, Circle-5(1), Prop: M/S Industrial Security & Bhubaneswar Allied Services, F3-F5, Id Market, Irc Village, Nayapalli, Bhubanesar-751015 स्थायी लेखा सं./Pan No. : Abapn 3373 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Sahoo, Ca िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 25/02/2020 घोषणा की तािीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am: The Assessee Has Filed The Above Two Appeals, One Is Against The Order Passed By The Cit(A)-2, Dated 27.10.2016 Arising Out Of The Order Passed By The Ao U/S.143(3) Of The Act & Another Is Against The Order Passed By The Cit(A)-2, Bhubaneswar, Dated 14.04.2019 Arising Out Of The Order Passed By The Ao U/S.271(1)(C) Of The Act. 2. First We Shall Take Up The Appeal Of The Assessee In Ita No.30/Ctk/2017, Wherein The Assessee Has Raised The Following Grounds :-

Section 36(1)(va) of the Act. Regarding employees contribution the assessee has not furnished any details or evidence either before the AO or before the CIT(A). In respect of ESI payment, the assessee could not furnish any details, therefore, both the authorities have rightly disallowed the above payments. In this regard, ld. DR has relied on the decision

BRIG.NARAYAN NAYAK,BHUBANESWAR vs. DCIT, CIRCLE-5(1), BHUBANESWAR

In the result, ITA No.30/CTK/2017 is partly allowed for

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.30/Ctk/2017 & आयकर अपीऱ सं./Ita No.230/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) Brig. Narayan Nayak, Vs. Dcit, Circle-5(1), Prop: M/S Industrial Security & Bhubaneswar Allied Services, F3-F5, Id Market, Irc Village, Nayapalli, Bhubanesar-751015 स्थायी लेखा सं./Pan No. : Abapn 3373 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Sahoo, Ca िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 25/02/2020 घोषणा की तािीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am: The Assessee Has Filed The Above Two Appeals, One Is Against The Order Passed By The Cit(A)-2, Dated 27.10.2016 Arising Out Of The Order Passed By The Ao U/S.143(3) Of The Act & Another Is Against The Order Passed By The Cit(A)-2, Bhubaneswar, Dated 14.04.2019 Arising Out Of The Order Passed By The Ao U/S.271(1)(C) Of The Act. 2. First We Shall Take Up The Appeal Of The Assessee In Ita No.30/Ctk/2017, Wherein The Assessee Has Raised The Following Grounds :-

Section 36(1)(va) of the Act. Regarding employees contribution the assessee has not furnished any details or evidence either before the AO or before the CIT(A). In respect of ESI payment, the assessee could not furnish any details, therefore, both the authorities have rightly disallowed the above payments. In this regard, ld. DR has relied on the decision

ACIT, BHUBANESWAR vs. M/S. NILACHAL CARBO METALICKS PVT. LTD., BHUBANESWAR

In the result, the appeal filed by the revenue and cross objection filed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year:2005-06 Acit, Circle 1(2), Vs. Nilachal Carbo Metalicks Bhubaneswar. Private Limited., Plot No.73 & 74/353, Jaydev Vihar, Bhubaneswar. Pan/Gir No. Aajpu 6205 A (Appellant) .. ( Respondent)

Section 40(a)(ia) has been indubitably introduced into the Act n the interests of greater TDS discipline, the substance of such discipline would appear to apply to the actions in good faith of the deductor of TDS, which principally would include deduction and payment to Government account of the applicable TDS amounts. The delay of a few days would

MAHANADI COALFIELDS LTD.,BURLA, SAMBALPUR. vs. DCIT CIRCLE2(1), SAMBALPUR

In the result, appeal filed by the revenue being ITA No

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita Nos.14 To 17/Ctk/2023 & आयकर अऩीऱ सं/Ita No.41/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Mahanadi Coalfields Limited, Vs Acit/Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita Nos.70 To 73/Ctk/2023 & आयकर अऩीऱ सं/Ita No.147/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita No.69/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/10/2023 घोषणा की तारीख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Bench :

TDS, which is raised in Ground No.4 in the appeal of the assessee for A.Y.2016-2017. 23. It was the submission that the ld. AR did not wish to press this ground as the assessee has already got the benefit of the full credit in the advance tax. Thus, this issue is dismissed as not pressed. 24. The next issue

MAHANADI COALFIELDS LTD.,BURLA, SAMBALPUR. vs. DCIT CIRCLE2(1), SAMBALPUR

In the result, appeal filed by the revenue being ITA No

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita Nos.14 To 17/Ctk/2023 & आयकर अऩीऱ सं/Ita No.41/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Mahanadi Coalfields Limited, Vs Acit/Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita Nos.70 To 73/Ctk/2023 & आयकर अऩीऱ सं/Ita No.147/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita No.69/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/10/2023 घोषणा की तारीख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Bench :

TDS, which is raised in Ground No.4 in the appeal of the assessee for A.Y.2016-2017. 23. It was the submission that the ld. AR did not wish to press this ground as the assessee has already got the benefit of the full credit in the advance tax. Thus, this issue is dismissed as not pressed. 24. The next issue