BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

194C of the Act in respect of freight and forwarding charges, in our considered view, there is no error in the reasons given by the A.O. to disallow 30% of the said expenditure under Section 40(a)(ia) of the Act. 39. In respect of machinery hire charges of Rs. 16,88,379/-, the assessee claims that, it has deducted

DIWAKAR LOGISTICS ,TADIPATRI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year:2014-15 M/S.Diwakar Logistics Vs. A.C.I.T Tadipatri Circle – 1 Pan:Aahfd0549E Anantapur (Appellant) (Respondent) Assessee By: Shri K.C. Devdas Revenue By: Shri T. Sunil Goutam, Dr Date Of Hearing: 02/06/2022 Date Of Pronouncement: 05/08/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.12.2019 Of The Learned Cit (A)-Kurnool, Relating To A.Y.2014-15. 2. Fact Of The Case, In Brief, Are That The Assessee Is A Partnership Firm Engaged In The Business Of Transportation Of Goods & Filed Its Return Of Income On 29.11.2014 Declaring Total Income Of Rs.31,90,390/-. The Case Was Selected For Scrutiny. During The Course Of Assessment Proceedings, The Assessing Officer Noted That The Assessee Has Debited Finance Charges Of Rs.2,81,642/- & Transportation Charges Paid To Others Of Rs.74,57,350/-. The Assessing Officer Asked The Assessee To Page 1 Of 8

TDS statement within the time along with the details of PAN Nos. name and amount of credit etc., due to non- availability of the same. The provisions of section 194C(7

SRI SAI CONSTRUCTION CO,NIZAMABAD vs. DCIT., CIRCLE-1, NIZAMABAD

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

7. In response to the showcase notice, the assessee submitted that, all three issues taken by yourselves for revision proceedings has been verified by the Assessing Officer in the assessment proceedings by calling for specific details, for which, the assessee has filed details submissions, including reconciliation between differences in turnover as per books and as per Form TDS. The assessee

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

7. The ld. DR, on the other hand relied on the orders of revenue authorities and vehemently submitted that the that assessee is making payments to other telecom operators for :- 17 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. use of their spectrum which was allotted to them by the Govt. of India. He submitted that once allotted

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

7. The ld. DR, on the other hand relied on the orders of revenue authorities and vehemently submitted that the that assessee is making payments to other telecom operators for :- 17 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. use of their spectrum which was allotted to them by the Govt. of India. He submitted that once allotted

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

7. The ld. DR, on the other hand relied on the orders of revenue authorities and vehemently submitted that the that assessee is making payments to other telecom operators for :- 17 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. use of their spectrum which was allotted to them by the Govt. of India. He submitted that once allotted

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

7. The ld. DR, on the other hand relied on the orders of revenue authorities and vehemently submitted that the that assessee is making payments to other telecom operators for :- 17 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. use of their spectrum which was allotted to them by the Govt. of India. He submitted that once allotted

VODAFONE IDEA LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

7. The ld. DR, on the other hand relied on the orders of revenue authorities and vehemently submitted that the that assessee is making payments to other telecom operators for :- 17 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. use of their spectrum which was allotted to them by the Govt. of India. He submitted that once allotted

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

7. The ld. DR, on the other hand relied on the orders of revenue authorities and vehemently submitted that the that assessee is making payments to other telecom operators for :- 17 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. use of their spectrum which was allotted to them by the Govt. of India. He submitted that once allotted

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

7. The ld. DR, on the other hand relied on the orders of revenue authorities and vehemently submitted that the that assessee is making payments to other telecom operators for :- 17 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. use of their spectrum which was allotted to them by the Govt. of India. He submitted that once allotted

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

HCC CP PL JV,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2018-19 Hcc Cp Pl Jv, Vs. The Income Tax Officer, Ward –14(1), Hyderabad. Hyderabad. Pan : Aaaah5541G. (Assessee) (Respondent) Assessee By: Shri Gvn Hari, Advocate (Appeared Through Hybrid Mode) Revenue By: Shri Srinath Sadanala, Sr.Dr Date Of Hearing: 06.02.2025 Date Of Pronouncement: 24.02.2025

7. Aggrieved by the order of LD.CIT(A), the assessee is in appeal before the Tribunal. 8. The Ld. AR for the assessee, Shri G.V.N. Hari, Advocate, submitted that the Ld. CIT(A) erred in upholding the denial of credit for TDS by the Assessing Officer without appreciating the fact that the provisions of Section

AMARA RAJA POWER SYSTEMS LIMITED,TIRUPATI vs. DCIT., CIRCLE-1(1), TIRUPATI

194C of the Act; but were wrongly\nincluded under the head “payments made to contractors”, but in\nthe same breath had submitted that due to paucity of time, it was\nunable to submit the bills supporting its aforesaid claim. Although\nit was submitted by the assessee company that there was no\nexpenditure on which there was any default

INCOME TAX OFFICER, WARD-14(1), HYDERABAD vs. MADHUCON SINO HYDRO JV, HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

7 1004 & 1005/Hyd/2018 receipts received from the contractee to its constituents without retaining any portion of the profit. Hence, it is the contention of the Ld. AR that the payment made by JV to its constituents is not in the nature of sub-contract and the provisions of section 194C is not applicable to the assessee. We found that

MADHUCON SINO HYDRO JV,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

7 1004 & 1005/Hyd/2018 receipts received from the contractee to its constituents without retaining any portion of the profit. Hence, it is the contention of the Ld. AR that the payment made by JV to its constituents is not in the nature of sub-contract and the provisions of section 194C is not applicable to the assessee. We found that

MADHUCON SINO HYDRA JV ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

7 1004 & 1005/Hyd/2018 receipts received from the contractee to its constituents without retaining any portion of the profit. Hence, it is the contention of the Ld. AR that the payment made by JV to its constituents is not in the nature of sub-contract and the provisions of section 194C is not applicable to the assessee. We found that

MADHUCON SINO HYDRO JV,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1344, 1311 & 1312/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2012-13, 2013-14 & 2014-15) M/S. Madhucon Sino Hydro Jv, Hyderabad. ….Appellant. Pan:Aanfm1451G Vs. 1. Dy. Commissioner Of Income Tax, Circle-2(1), Hyderabad. 2. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. 3. Asst. Commissioner Of Income Tax, Circle-14(1), Hyderabad. ….Respondents.

7 1004 & 1005/Hyd/2018 receipts received from the contractee to its constituents without retaining any portion of the profit. Hence, it is the contention of the Ld. AR that the payment made by JV to its constituents is not in the nature of sub-contract and the provisions of section 194C is not applicable to the assessee. We found that

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

7 years and with fine. 2. It has come to notice that various State Development Authorities, the Housing Boards, Public Works Department, etc., acquire immovable property from the public for the purpose of their developmental activities. Huge amounts are disbursed on behalf of these departments as payments of compensation for land acquired including considerable amount of interest on excess compensation