PARADEEP PHOSPHATES LIMITED,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

TDS in respect of payments made to Non-Resident Payees for supply of shrink wrapped standardised software. The Hon'ble Karnataka High Court held as under: 66. If one is allowed the liberty of giving a rough and crude comparison to -I' the manner in which the provisions of section 195 of the Act operates on a resident payer

DCIT, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

TDS in respect of payments made to Non-Resident Payees for supply of shrink wrapped standardised software. The Hon'ble Karnataka High Court held as under: 66. If one is allowed the liberty of giving a rough and crude comparison to -I' the manner in which the provisions of section 195 of the Act operates on a resident payer

PARADEEP PHOSPHATES LTD.,BHUBANESWAR vs. JCIT, RANGE-1, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is allowed for statistical purposes and appeal of Revenue is dismissed

TDS in respect of payments made to Non-Resident Payees for supply of shrink wrapped standardised software. The Hon'ble Karnataka High Court held as under: 66. If one is allowed the liberty of giving a rough and crude comparison to the manner in which the provisions of section 195 of the Act operates on a resident payer who makes

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

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

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

section 194C(5) of the Act, which provides that in such cases no TDS was to be deducted from the payments made for transportation of goods and, therefore, no disallowance can be made u/s.40(a)(ia) of the Act for non-deduction of TDS from such payments. We find that the assessee before the CIT(A) relied on the decision

THE PRINCIPAL OFFICER, SARDA MINES PVT. LTD.,KEONJHAR vs. ACIT(TDS)-II, BHUBANESWAR

In the result, appeals filed by the assessee are allowed

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

section 194-I of the Act, the expenditure of Rs.9,45,43,340/- paid to M/s. Sunderlal Mohanlal Sarda and Others was actually for premium for transfer of mining lease whereas the law does not allow such payment for which no formal agreement has been entered that no TDS was made by the assessee and the amount was not offered

THE PRINCIPAL OFFICER, SARDA MINES PVT. LTD.,KEONJHAR vs. ACIT(TDS)-II, BHUBANESWAR

In the result, appeals filed by the assessee are allowed

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

section 194-I of the Act, the expenditure of Rs.9,45,43,340/- paid to M/s. Sunderlal Mohanlal Sarda and Others was actually for premium for transfer of mining lease whereas the law does not allow such payment for which no formal agreement has been entered that no TDS was made by the assessee and the amount was not offered

OMM SHREE REALCON PVT. LTD,BHUBANESWAR vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. Cit- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabco 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 28 /0 06/2023 Date Of Pronouncement : 28 /0 /06/2023 O R D E R Per Bench

86,99,355/- 20,00,000/- 66,99,355/- Pvt Limited, (Principal - Poddar Court, 85,00,000/- Gate No.4, 2nd Interest Floor, Room @10%- No.10,18- 2,21,506/- Rabindra Sarani, Less: Tds- P a g e 7 | 31 Assessment Year : 2018-19 Kolkata 22,151/-) P a g e 8 | 31 Assessment Year : 2018-19 6. He further drew

DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. NATIONAL ALUMINIUM COMPANY LIMITED, BHUBANESWAR

In the result, appeal of the assessee i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita No.339 & 340/Ctk/2016 Dcit, Corporate Circle1(2)/ Vs. National Aluminium Company Acit, Circle-2(2), Limited, Bhubaneswar Nalco Bhavan, P/1, Nayapalli, Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.352 & 353/Ctk/2016 & Ita No.374/Ctk/2014 (नििाारण वषा / Assessment Year :2010-11, 2012-13 & 2011-12) National Aluminium Company Vs. Jcit Range-2/ Limited, Acit, Corporate Circle-1(2) Nalco Bhavan, P/1, Nayapalli, Bhubaneswar Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection No.01/Ctk/2015 & 25/Ctk/2016 (Arising Out Of Ita Nos.376/Ctk/14 & Ita No.340/Ctk/2016) (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) National Aluminium Company Vs. Acit, Circle-2(2)/ Limited, Dcit, Corporate Circle- Nalco Bhavan, P/1, Nayapalli, 1(2), Bhubaneswar Bhubaneswar स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaacn 7449 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS and upon grant of such a certificate, the Payer is required to make payment without TDS. These provisions are largely used by foreign banks operating in India for receiving payments from their customers without TDS. Section 195(6) was introduced by the Finance Act, 2008 (with effect from 1.4.2008) providing that the Payer shall furnish the information relating

GUDLA BHASKAR RAO,KORAPUT vs. ACIT, BERHAMPUR CIRCLE, BERHAMPUR, BERHAMPUR

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

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

TDS was deducted on the interest as per section u/s.194A of the Act and hence made addition of Rs.4,60,000/. 4.6. Accordingly, the Assessing Officer completed the assessment u/s.143(3) on 31.12.2010 determining the total income at Rs.13,71,30,890/-. 5. Aggrieved by the order of the Assessing Officer, the assessee filed appeal with the CIT(A). Before

YAZDANI INTERNATIONAL (P) LTD,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR, BHUBANESWAR

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

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

TDS was deducted on the interest as per section u/s.194A of the Act and hence made addition of Rs.4,60,000/. 4.6. Accordingly, the Assessing Officer completed the assessment u/s.143(3) on 31.12.2010 determining the total income at Rs.13,71,30,890/-. 5. Aggrieved by the order of the Assessing Officer, the assessee filed appeal with the CIT(A). Before

MAHANADI COALFIELDS LIMITED,JHARSUGUDHA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of the assessee are dismissed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

86,700 5. Aggrieved by the order of AO, the assessee has filed an appeal before the CIT(A) and the CIT(A) after considering the submissions of the assessee confirmed the order of the AO. 6. Further aggrieved from the order of CIT(A), the assessee is in appeal before the Income Tax Appellate Tribunal. 3 ITA No.220-222/CTK/2019

MAHANADI COALFIELDS LIMITED,JHARSUGUDHA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of the assessee are dismissed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

86,700 5. Aggrieved by the order of AO, the assessee has filed an appeal before the CIT(A) and the CIT(A) after considering the submissions of the assessee confirmed the order of the AO. 6. Further aggrieved from the order of CIT(A), the assessee is in appeal before the Income Tax Appellate Tribunal. 3 ITA No.220-222/CTK/2019

MAHANADI COALFIELDS LIMITED,JHARSUGUDHA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of the assessee are dismissed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

86,700 5. Aggrieved by the order of AO, the assessee has filed an appeal before the CIT(A) and the CIT(A) after considering the submissions of the assessee confirmed the order of the AO. 6. Further aggrieved from the order of CIT(A), the assessee is in appeal before the Income Tax Appellate Tribunal. 3 ITA No.220-222/CTK/2019

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 40(a)(ia) of the Act. 85. In reply, ld. CIT-DR vehemently supported the order of the ld. CIT(A) and the AO on this issue. 86. We have considered rival submissions. It is noticed that the TDS

M/S. ODISHA HYDRO POWER CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 40(a)(ia) of the Act. 85. In reply, ld. CIT-DR vehemently supported the order of the ld. CIT(A) and the AO on this issue. 86. We have considered rival submissions. It is noticed that the TDS

DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR vs. M/S. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 40(a)(ia) of the Act. 85. In reply, ld. CIT-DR vehemently supported the order of the ld. CIT(A) and the AO on this issue. 86. We have considered rival submissions. It is noticed that the TDS

M/S. ODISHA HYDRO POWER CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 40(a)(ia) of the Act. 85. In reply, ld. CIT-DR vehemently supported the order of the ld. CIT(A) and the AO on this issue. 86. We have considered rival submissions. It is noticed that the TDS