VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 3(4), HYDERABAD

TDS), CPC, Ghaziabad\nunder section(s) 200A/206CB r.w.s 154 r.w.s 200A of the Income-tax Act, 1961\n(for short

R.K DISTILLERIES PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-3(1), HYDERABAD

TDS) as claimed by the assessee company as against that disclosed in its Form- 26AS, an additional demand of Rs.13,15,270/- was raised. 3. The assessee company filed an application under section 154

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. ACIT TDS, CIRCLE (TDS)-1(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2018-

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent

TDS deficiency and consequently, no question of interest would arise. Per contra, learned DR submitted that instead of filing this appeal, the assessee could have got the defect if any, rectified by filing petition under section 154

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. ACIT, TDS CIRCLE (TDS)-1(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2018-

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent

TDS deficiency and consequently, no question of interest would arise. Per contra, learned DR submitted that instead of filing this appeal, the assessee could have got the defect if any, rectified by filing petition under section 154

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. ACIT TDS, CIRCLE(TDS-1(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2018-

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent

TDS deficiency and consequently, no question of interest would arise. Per contra, learned DR submitted that instead of filing this appeal, the assessee could have got the defect if any, rectified by filing petition under section 154

DEPUTY COMMISSIONER OF INCOME TAX(IT)-II, HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, SECUNDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.725/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2015-16) Dy. C.I.T (It)-Ii Vs. Sew Infrastructure Ltd Hyderabad Secunderabad Pan:Aadcs4061P (Appellant) (Respondent) राज" व "ारा/Revenue By: Shri B Bala Krishna, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate सुनवाई की तारीख/Date Of Hearing: 22/10/2024 घोषणा की तारीख/Pronouncement: 28/10/2024 आदेश/Order

154 of the I.T. Act, 1961 and opined that the remittances made to non-resident service provider after deducting 10% TDS as per DTAA is contrary to provisions of section

ORBIS REAL ESTATE FUND I,HYDERABAD (AUTH. REP.) vs. ADIT (INTERNATIONAL TAXATION)-2 - 2, HYDERABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

TDS Amount being sufficient to cover the entire tax liability computed as per contested grounds. (11) Without prejudice to the above, the Assessee has filed a rectification petition under section 154

KATEPALLY VENKATA SUBRAMANYAM ,KURNOOL vs. INCOME TAX OFFICER (TDS),WARD-1, KURNOOL

In the result, these three appeals of the assessee are allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

TDS has passed order under Section154 of the Act dt.13.3.2019. Aggrieved by the order of rectification under Section 154 of the Act, the assessee

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

section in the case of appellant is incorrect and therefore, the ground no. 2(ii) is allowed accordingly. The ground no.2(iii) pertaining to invocation of Rule 11 VA becomes academic as the relief has already been granted on ground no. 2(i) and 2(ii) therefore there is no need of adjudication to ground no. 2 (iii) accordingly. Further

LADE MADWESH,KADAPA vs. INCOME TAX OFFICER, WARD-(2), KADAPA

In the result, appeal filed by the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.546/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18 Lade Madwesh Vs. Income Tax Officer Kadapa Ward-2 Pan:Aabhl5201M Kadapa (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Kumar Pal Tated, Ca राज" व "ारा/Revenue By:: Shri Rahul Singhania, Dr सुनवाई की तारीख/Date Of Hearing: 16/05/2024 घोषणा की तारीख/Pronouncement: 22/05/2024

section 154 can be invoked. In that case, the short issue was whether the TDS in the form reflected in Form

MADHUCON PROJECTS LTD, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS on the royalty payment. However, the Special Bench in the case of Merilyn Shipping & Transports (supra) held that the word "payable" used in section 40(a)(ia) of the Act has to be given its natural meaning and going by strict interpretation the section 40(a)(ia) of the Act is applicable only to expenditure which is payable

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS on the royalty payment. However, the Special Bench in the case of Merilyn Shipping & Transports (supra) held that the word "payable" used in section 40(a)(ia) of the Act has to be given its natural meaning and going by strict interpretation the section 40(a)(ia) of the Act is applicable only to expenditure which is payable

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS on the royalty payment. However, the Special Bench in the case of Merilyn Shipping & Transports (supra) held that the word "payable" used in section 40(a)(ia) of the Act has to be given its natural meaning and going by strict interpretation the section 40(a)(ia) of the Act is applicable only to expenditure which is payable

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1),, HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested