TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

TDS statements / returns. In this regard, reference is being made to the relevant provisions of the Act. Under Chapter XVII of the Act, duty is upon the person making certain payments to deduct tax at source under the respective sections. The said tax deducted at source is due to be the income received by the deductee as per section

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

TDS statements / returns. In this regard, reference is being made to the relevant provisions of the Act. Under Chapter XVII of the Act, duty is upon the person making certain payments to deduct tax at source under the respective sections. The said tax deducted at source is due to be the income received by the deductee as per section

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

TDS statements / returns. In this regard, reference is being made to the relevant provisions of the Act. Under Chapter XVII of the Act, duty is upon the person making certain payments to deduct tax at source under the respective sections. The said tax deducted at source is due to be the income received by the deductee as per section

CYIENT LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2021-22 Cyient Limited, Vs. The Deputy Commissioner Of Income Tax, Circle 1 (1), Hyderabad. Hyderabad. Apn : Aaac14887J

TDS provisions under Section 192 of the Act, the assessee is required to deduct TDS on estimated income of the employee

S A BUILDERS & DEVELOPERS ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(2) , HYDERABAD

In the result, Ground Nos

TDS in\ndefault is Rs.42,55,000/-, the corresponding land cost on which the tax was deducted is\nRs.42,55,00,000/-. The amount disallowable u/s 40(a)(ia) of the Act being 30% of\nRs.42,55,00,000/- works out to be Rs.12,76,50,000/- and the AO disallowed this amount.\nThe appellant is aggrieved

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(1) , HYDERABAD vs. S A BUILDERS AND DEVELOPERS , HYDERABAD

The appeals of the Revenue are dismissed

TDS in\ndefault is Rs.42,55,000/-, the corresponding land cost on which the tax was deducted is\nRs.42,55,00,000/-. The amount disallowable u/s 40(a)(ia) of the Act being 30% of\nRs.42,55,00,000/- works out to be Rs.12,76,50,000/- and the AO disallowed this amount.\nThe appellant is aggrieved

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD, HYDERABAD vs. SUSHEE PRASAD JV, HYDERABAD

In the result, the appeal of the revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 The Assistant Commissioner Of Vs. Sushee Prasad Jv, Hyderabad, Income Tax, Circle – 6(1), Plot No.246/A/2, Road Hyderabad. No.12, Mla Colony, Banjara Hills, Telangana – 500034. Pan : Aapas3540R. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. Revenue By: Shri Sesha Srinivas, Cit-Dr Date Of Hearing: 06.03.2024 Date Of Pronouncement: 12.03.2024

TDS as mentioned in Section 40(a)(ia) of the Act r.w.s. first Proviso of Section 201(1) of the Act. The ld.CIT(A) has also held that in case the payee referred to in the first proviso to section 201(1) of the Act and had taken into account such return of income, then the assessee (Payee) shall

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

Bench: Us:

TDS credits under sections 194A and 194C aggregating over Rs. 3.2 crores and 8 Sanghi Textiles Privarte Limited vs. ITO time deposits of Rs. 19.54 lakhs were reflected in the 26AS statement, but remained unaccounted. The information clearly constitutes "tangible material" justifying reopening as held in the case of Raymond Woollen Mills

FSL PROJECTS LIMITED (FORMERLY FRONTLINE SOFT LIMITED),HYDERABAD vs. DCIT, CIRCLE 14(3) (TDS), HYDERABAD

In the result, subject to the above observations, appeal of the assessee is allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

section 192(2) of the Act before the learned Assessing Officer (TDS) and without ensuring that an application under section

ACIT, CENTRAL CIRCLE-2(1), HYDERABAD vs. TRIDENT CHEMPHAR LIMITED, HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 Asst. Commissioner Of Income Vs. M/S. Trident Chemphar Ltd. Hyderabad. Tax, Central Circle – 2(1), Pan : Aaeft8416H. Hyderabad. (Appellant) (Respondent) Assessee By: Shri B.G. Reddy Revenue By: Shri Rajendra Kumar – Cit-Dr Date Of Hearing: 09.01.2023 Date Of Pronouncement: 09.01.2023

section is about genesis or accruing or arising in India, by virtue of connection with the property in India, control and management vested in India, which are not satisfied in the present cases. Under these circumstances, withdrawal of earlier circulars issued by the CBDT has no assistance to the Department, in any way, in disallowing such expenditure. It appears that

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/-.

192 of the Act, contending that Form 26AS does contains the details of TDS of Rs. 13,50,000/- and finally raised a demand of Rs.14,17,500/-. 3. Aggrieved, assessee preferred appeal before the First Appellate Authority. 4. Learned First Appellate Authority considering the facts of the case, dismissed the appeal of assessee, but simultaneously gave a direction

TOSHIBA TRANSMISSION AND DISTRIBUTION SYSTEM (INDIA) PRIVATE LIMITED ,RUDRARAM vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-81), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Manjunatha G. & Shri Prakash Chand Yadavआ.अपी.सं / Ita Tp No.103/Hyd/2020 (निर्धारण वर्ा / Assessment Year: 2015-16) Toshiba Transmission & Distribution Vs. Acit, Circle-8(1) Systems (India) Private Ltd. Hyderabad Hyderabad [Pan :Aaect6883F] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Ms.Kranthi,Ar & Shri Kc Devdas, Ar रधजस्‍व द्वधरध/Revenue By: Shri B.Bala Krishna, Cit-Dr

TDS vis-à-vis salaries paid to these employees in terms of provisions of section 192 of the Act at higher

FSL PROJECTS LIMITED (FORMERLY FRONTLINE SOFT LIMITED),HYDERABAD vs. DCIT., CIRCLE14(3) (TDS), HYDERABAD

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

Bench: Shri S. Rifaur Rahman & Shri K.Narasimha Chary

section 192(2) of the Act before the learned Assessing Officer (TDS) and without ensuring that an application under section

ICONCEPT SOFTWARE SERVICES PRIVATE LIMITED ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,TDS,CIRCLE-1(1), HYDERABAD

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddya.Y. 2017-18 Iconcept Software Services Vs. Acit, Private Limited, Tds, Circle-1(1), Hyderabad. Hyderabad. Pan: Aabci 3086 J (Appellant) (Respondent) Assessee By Sri S. Rama Rao Revenue By Sri T. Sunil Goutam, Sr. Ar Date Of Hearing: 18/01/2022 Date Of Pronouncement: 22/02/2022 Order

TDS @ 10% under the provisions of section 194H of the Act. However, the Ld. A.O. opined that the payments made by the assessee should be treated as salary and therefore the provisions of section 192

TIRUMALA ESTATES,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

Bench: Us:

TDS) is to be allowed, and reads as under: Credit for tax deducted. 199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government shall be treated as a payment of tax on behalf of the person from whose income the deduction was made, or of the owner of the security

SAMHITH FINTECH PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

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

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1356/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2024-25) M/S Samhith Fintech Vs. Dy.Cit Private Limited, Circle 3 (1) Hyderabad Hyderabad Pan:Ablcs1930Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Srinivas Bharath Nk, Ca राज" व "ारा/Revenue By:: Shri Waseem Ur Rehman Sr. Dr सुनवाई की तारीख/Date Of Hearing: 03/12/2025 घोषणा की तारीख/Pronouncement: 10/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

TDS is reflected in Form No.26AS in the name of the Page 4 of 6 ITA No 1356 of 2025 Samhith Fintech P Ltd assessee. In this regard, it is crucial to go through the provisions of Section 199 of the Act, which is to the following effect: “199. (1) Any deduction made in accordance with the foregoing provisions

BADRI HARI BABU,NELLORE vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), HYDERABAD

In the result, the appeal filed by the revenue is allowed and the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2009-10 Badri Hari Babu Vs. Ito(International 15/342, Subedarpet Taxation) Andra Pradesh Nellore Nellore-524 001

TDS is only a vicarious liability, which ceases to exist once the primary liability has been discharged” 11.1 during the course of the appeal proceedings, the appellant has produced the assessment order from ITO(IT) and also 26AS of the land seller. 11.2 By Finance Act, 2012, a proviso to Sub-section(1) was introduced whereby if it is proved

BADRI HARI BABU,NELLORE vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), HYDERABAD

In the result, the appeal filed by the revenue is allowed and the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2009-10 Badri Hari Babu Vs. Ito(International 15/342, Subedarpet Taxation) Andra Pradesh Nellore Nellore-524 001

TDS is only a vicarious liability, which ceases to exist once the primary liability has been discharged” 11.1 during the course of the appeal proceedings, the appellant has produced the assessment order from ITO(IT) and also 26AS of the land seller. 11.2 By Finance Act, 2012, a proviso to Sub-section(1) was introduced whereby if it is proved

INCOME TAX OFFICER (INTERNATIONAL TAXATION), NELLORE vs. BADRI MANJULA , NELLORE

In the result, the appeal filed by the revenue is allowed and the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2009-10 Badri Hari Babu Vs. Ito(International 15/342, Subedarpet Taxation) Andra Pradesh Nellore Nellore-524 001

TDS is only a vicarious liability, which ceases to exist once the primary liability has been discharged” 11.1 during the course of the appeal proceedings, the appellant has produced the assessment order from ITO(IT) and also 26AS of the land seller. 11.2 By Finance Act, 2012, a proviso to Sub-section(1) was introduced whereby if it is proved