IDEA CELLULAR LTD, HYD,HYDERABAD vs. ACIT, TDS CIRCLE, WARD-1(1), HYD, HYDERABAD

In the result, both the appeals under consideration are partly allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

TDS)" UNDER SECTION "(U/S.)" 201 READ WITH SECTION "(R.W.S.)" 194H OF THE ACT WITHOUT ASCERTAINING AND PROVING THE FACT AS TO WHETHER RECIPIENT OF INCOME HAS PAID TAXES ON ALLEGED INCOME RECEIVED/ RECEIVABLE FROM ASSESSEE AS REQUIRED U/S. 191

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

TDS credits. Hence, the addition of Rs. 92,069/-is sustained. 5.4. The appellant has raised several grounds 5.4. The against the addition of Unexplained Investment u/s 69B at Rs.19,54,348/- The AO made an addition of Rs. 19,54,348/- as unexplained time deposits since no source was explained during the assessment proceedings. The appellant contends that these

KRISHNA HARI GADDAM,HYDERABAD vs. ITO., WARD-12(1), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं/Ita No.668/Hyd/2023 (नििाारण वर्ा/Assessment Year: 2020-21) Krishna Hari Gaddam, Vs. Income Tax Officer, Hyderabad Ward-12(1), [Pan No. Adepg7798Q] Hyderabad अपीलार्थी/Appellant प्रत् यर्थी/Respondent नििााररती द्वारा/Assessee By: Shri H. Srinivasulu, Ar राजस् व द्वारा/Revenue By: Shri Shakeer Ahamed, Dr सुिवाई की तारीख/Date Of Hearing: 29/04/2024 घोर्णा की तारीख/Pronouncement On: 30/04/2024 आदेश / Order Per Madhusudan Sawdia, A.M: The Captioned Appeal Filed By The Assessee Is Directed Against The Order Dated 02/11/2023 Passed By The Addl/Jcit(A)-5, Chennai, (“Ld. Cit(A)”) Relating To The Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Assessee Was A Salaried Employee Of Karvy Stock Broking Limited. For The Year Under Consideration, The Assessee Fled His Return Of Income, Declaring A Total Income Of Rs. 86,10,680/- & Paid Total Income Tax Of Rs. 27,37,674/-, Consisting Of Tax Deducted At Source (“Tds”) Of Rs. 15,11,384/- & Self Assessment Tax Of Rs.12,26,290/-. The Cpc Bengluru (“Cpc”) In The Intimation U/S 143(1) Of The Income Tax Act, 1961 (“The Act”), Dt. 08/05/2021 Did Not Give Credit Of Rs. 13,50,000/- Out Of Total Tds Of Rs. 14,75,000/- Deducted By M/S. Karvy Stock Broking Limited U/S. 192 Of The Act, Contending That Form 26As Does Contains The Details Of Tds Of Rs. 13,50,000/- & Finally Raised A Demand Of Rs.14,17,500/-.

TDS credit to the assessee, however there is no fault on the-part of the assessee. On a careful consideration of the facts of the present case, we find that the issue in this appeal is similar to the issue decided by the Hon'ble Delhi High Court in the case of Harshdip Singh Dhillon vs. Union of India (supra

NUNHEMS INDIA PRIVATE LIMITED,,HYDERABAD vs. ASST.CIT,CIRCLE 16(1),,

In the result, the assessee’s appeal for the A

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

TDS u/ s 194J from payment made for use of tele-communication services i.e telephone charges, link charges and band width charges as 'fee for technical services" u/ s 9(1}(vii}-CIT(A} reversed findings of AO-Held, payments were made to MTNL & BSNL etc. for providing space for transmission of data for carriage of voice and for availing

NUNHEMS INDIA PVT.LTD.,,R.R.DIST vs. ADDL.CIT, RANGE-16, HYDERABAD

In the result, the assessee’s appeal for the A

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

TDS u/ s 194J from payment made for use of tele-communication services i.e telephone charges, link charges and band width charges as 'fee for technical services" u/ s 9(1}(vii}-CIT(A} reversed findings of AO-Held, payments were made to MTNL & BSNL etc. for providing space for transmission of data for carriage of voice and for availing

NUNHEMS INDIA PRIVATE LIMITED,R.R.DIST vs. JCIT, RANGE 16, HYDERABAD

In the result, the assessee’s appeal for the A

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

TDS u/ s 194J from payment made for use of tele-communication services i.e telephone charges, link charges and band width charges as 'fee for technical services" u/ s 9(1}(vii}-CIT(A} reversed findings of AO-Held, payments were made to MTNL & BSNL etc. for providing space for transmission of data for carriage of voice and for availing

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

191 (Karn-HC) f. Rose Rock Real Estate India Pvt Ltd Vs. AC1T- TDS & Ors in ITA No. 4824, 4823/Mum/20 19 (ITAT - Mum) dated 02.09.2021 Held it is undisputed that period of TDS return is prior to the amendment. At that time there was no enabling provision for levying interest under section

PALLAVI CONSTRUCTIONS,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 M/S. Pallavi Constructions Vs. Acit Hyderabad Circle 14(1) Pan:Aacfp1600M Hyderabad (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 26/10/2022 Date Of Pronouncement: 31/10/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.2.2018 Of The Learned Cit (A)-6, Hyderabad Relating To A.Y.2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm Engaged In The Business Of Development Of Properties/Construction. It Filed Its Return Of Income On 30.11.2014 Declaring Total Income Of Rs.1,16,40,200/-. During The Course Of Assessment Proceedings, The Assessing Officer Observed From The Details Furnished By The Assessee That It Has Claimed An Amount Of Rs.2,72,36,046/- Towards “Bank Interest & Charges”. On Being Asked By The Assessing Officer To Submit The Page 1 Of 8

TDS on interest payment and deposited the same into the govt. a/c within the stipulated time, the Assessing Officer disallowed the interest to the tune of Rs.1,40,96,519/- by invoking the provisions of section 40(a)(ia) of the Act. 3. Before the learned CIT (A), it was submitted that the interest amount disallowed by the Assessing Officer

ADIT(IT)-I,, HYDERABAD vs. M/S KAMINENI HOSPITALS PRIVATE LIMITED,, HYDERABAD

In the result, appeal of the Revenue is allowed for statistical purposes as indicated herein above

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2012-13 Deputy Commissioner Of Vs. M/S. Kamineni Hospitals Income Tax-1, (International Pvt Ltd., Transaction), L.B. Nagar, Hyderabad. Hyderabad. Pan: Aaack 8356 J (Appellant) (Respondent) Assessee By: Sri A. Srinivas Revenue By: Sri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 31/01/2020 Date Of Pronouncement: 25/06/2020

191 “Direct payment” wherein it is categorically provided that where the deductor fails to deduct and remit the tax and the deductee also fails to pay the relevant tax directly then only in such circumstance the deductor can be treated as an “assessee in default” within the meaning of sub-section (1) of section 201 of the Income

THOTA RAMAIAH L/R T VASUNDHARA,HYDERABAD vs. ACIT, CIRCLE-4(1), , HYDERABAD

In the result, the appeal of the assessee is allowed

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

TDS Certificates etc. Ld. AR further submitted that section 40A(3) of the Act is applicable only to those expenditures which were incurred by the assessee with an intention to evade the tax and not applicable to genuine business payments made in the regular course of business. He relied on the decisions of Hon'ble High Court of Gujarat

MADDIRALA SRINIVASA RAO,HYDERABAD vs. ACIT., CENTRAL CIRCLE 3(1), HYDERABAD

In the result, both the appeals filed by the assessee, i

TDS) on the said receipts from printing work was deducted under section 194C @1%. Accordingly, the assessee in his original return of income that was filed on 04/09/2020, i.e., prior to the date of search conducted on 21/11/2020, disclosed an income aggregating to Rs.9,84,191

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, , HYDERABAD

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

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

TDS was applicable on the same. However, in the present facts of the Appellant, the issue is not whether the payment for obtaining licenses of software and software maintenance would be royalty or not and whether there would be any tax required to be deducted at source. The issue here is whether the expenditure incurred would be revenue or capital

CATTERPILLAR MINING EUROPE GMBH-INDIA PROJECT OFFICE, KARIMNAGAR,KARIMNAGAR vs. DCIT-1, INTERNATIONAL TAXATION, HYDERABAD, HYDERABAD

Appeals are partly allowed

Bench: Shri S.S. Godara & Shri L. P. Sahu

TDS certificate and copies of the dispatch documents such as bills and invoices etc. Part-C of the paper book contains copies of the draft assessment order, the order of the DRP and the final assessment order and also copies of the invoices raised against the supply of equipments and corresponding bills. The assessee has also filed a paper book

CATERPILLAR GLOBAL MINING EUROPE GMBH-INDIA PROJECT OFFICE,KARIMNAGAR vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATION TAXATION-1), HYDERABAD

Appeals are partly allowed

Bench: Shri S.S. Godara & Shri L. P. Sahu

TDS certificate and copies of the dispatch documents such as bills and invoices etc. Part-C of the paper book contains copies of the draft assessment order, the order of the DRP and the final assessment order and also copies of the invoices raised against the supply of equipments and corresponding bills. The assessee has also filed a paper book

CATERPILLAR GLOBAL MINING EUROPE GMBH,PEDDAPALLI vs. ASSISTANT OF INCOME TAX -1,INTERNATIONAL TAXATION ,HYDERABAD, HYDERABAD

Appeals are partly allowed

Bench: Shri S.S. Godara & Shri L. P. Sahu

TDS certificate and copies of the dispatch documents such as bills and invoices etc. Part-C of the paper book contains copies of the draft assessment order, the order of the DRP and the final assessment order and also copies of the invoices raised against the supply of equipments and corresponding bills. The assessee has also filed a paper book

CSATERRPILLAR GLOBAL MINING EUROPE GMBH,GODAVARIKHANI vs. DEPUTY COMMISSIONER OF INCOME TAX-I (INTERNATIONAL TAXATION), HYDERABAD

Appeals are partly allowed

Bench: Shri S.S. Godara & Shri L. P. Sahu

TDS certificate and copies of the dispatch documents such as bills and invoices etc. Part-C of the paper book contains copies of the draft assessment order, the order of the DRP and the final assessment order and also copies of the invoices raised against the supply of equipments and corresponding bills. The assessee has also filed a paper book

CATERPILLAR GLOBAL MINING EUROPE GMBH,PEDDAPALLI vs. ASST. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION)-1, HYDERABAD

Appeals are partly allowed

Bench: Shri S.S. Godara & Shri L. P. Sahu

TDS certificate and copies of the dispatch documents such as bills and invoices etc. Part-C of the paper book contains copies of the draft assessment order, the order of the DRP and the final assessment order and also copies of the invoices raised against the supply of equipments and corresponding bills. The assessee has also filed a paper book

OCIMUM BIO SOLUTIONS (I) LTD., HYD,HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD, HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं / Ita No. 280/Hyd/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) M/S. Ocimum Bio Solutions Asst. Commissioner Of (I) Ltd., Vs. Income Tax, Hyderabad Circle- 16(2), [Pan No. Aaaco4095L] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

TDS. We shall now deal with the same hereunder. Assessee also challenged the reference made by the learned Assessing Officer to the learned TPO vide grounds No. 1 to 6, but at the time of arguments, not pressed the same. 5. Coming to the reimbursement of expenditure, covered by grounds No. 7 to 13, according to the learned