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

2 We find that as per Circular 786 dated 17.2.2000, commission paid by the assessee company directly to non-resident agents for rendering services abroad are not liable for deduction of TDS under section 195

BA CONTINUUM INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

TDS), i.e., in the violation of the provisions of section 195(1) of the Act which attracted the provisions of section 40(a)(ia) of the Act; and (ii) and though the assessee company had during the subject year carried out international transactions with its Associated Enterprises (AEs) of Rs.23,97,35,320/-, but the AO in the course

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

195 read with section 9(1)(vi) and (vii) of the Act. According to the learned Assessing Officer the assessee having not made any deduction of tax at source without making any application under section 192(2) of the Act before the learned Assessing Officer (TDS

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSPIRA MANAGEMENT SERVICES PRIVATE LIMITED , HYDERABAB

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2016-17 Dcit, Vs. M/S. Nspira Management Circle-16(1) Services Private Limited, Hyderabad. Hyderabad.

2) that these two companies are having control in India, therefore, the provisions of section 195 are applicable. Further, it was submitted by the ld. DR that the services rendered by these two companies to the assessee were in the nature of ‘consultancy services’ and therefore, the assessee was bound to deduct the TDS

REASONING GLOBAL E-APPLICATIONS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2012-13 Reasoning Global E- Vs. Dy. C.I.T. Application Ltd, Hyderabad Circle 3(1) Pan:Aadcr6701P Hyderabad (Appellant) (Respondent) Assessee By: Shri Swapnil Deshmukh, Ca Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 07/06/2022 Date Of Pronouncement: 23/08/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.09.2017 Of The Learned Cit (A)-3, Hyderabad Relating To A.Y.2012-13. 2. Facts Of The Case, In Brief, Are That The Assessee Company Is Engaged In The Business Of Providing It Enabled Electronic Commerce Services. It Filed Its Return Of Income For The A.Y 2012-13 On 30.09.2012 Declaring Loss Of Rs.9,52,71,232/-. During The Course Of Assessment Proceedings, The Assessing Officer Noted That The Assessee Has Debited An Amount Of Rs.1,02,18,116/- Towards Web Hosting Charges. From The Bills/Invoices Produced For The Expenditure So Claimed, The Page 1 Of 19

TDS on the payments made to the assessee company. Thus, it is evident that the payments made by the assessee in respect of these software 7 licenses are in the nature of royalty within the meaning of section 195 of the income Act. These payments were made to US which is a foreign company. Hence, tax was deductible

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

2 below the section and clause (iva) of the Explanation stipulated that any consideration for the "use or right to use" any industrial, commercial or scientific equipment would be considered as royalty. The question which the AAR was required to consider was whether the assessee could be said to have paid the monthly recurring charges

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

2 below the section and clause (iva) of the Explanation stipulated that any consideration for the "use or right to use" any industrial, commercial or scientific equipment would be considered as royalty. The question which the AAR was required to consider was whether the assessee could be said to have paid the monthly recurring charges

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

2 below the section and clause (iva) of the Explanation stipulated that any consideration for the "use or right to use" any industrial, commercial or scientific equipment would be considered as royalty. The question which the AAR was required to consider was whether the assessee could be said to have paid the monthly recurring charges

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

2 below the section and clause (iva) of the Explanation stipulated that any consideration for the "use or right to use" any industrial, commercial or scientific equipment would be considered as royalty. The question which the AAR was required to consider was whether the assessee could be said to have paid the monthly recurring charges

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

2 below the section and clause (iva) of the Explanation stipulated that any consideration for the "use or right to use" any industrial, commercial or scientific equipment would be considered as royalty. The question which the AAR was required to consider was whether the assessee could be said to have paid the monthly recurring charges

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

2 below the section and clause (iva) of the Explanation stipulated that any consideration for the "use or right to use" any industrial, commercial or scientific equipment would be considered as royalty. The question which the AAR was required to consider was whether the assessee could be said to have paid the monthly recurring charges

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

2 below the section and clause (iva) of the Explanation stipulated that any consideration for the "use or right to use" any industrial, commercial or scientific equipment would be considered as royalty. The question which the AAR was required to consider was whether the assessee could be said to have paid the monthly recurring charges

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

195 read with section 9(1)(vi) and (vii) of the Act. According to the learned Assessing Officer the assessee having not made any deduction of tax at source without making any application under section 192(2) of the Act before the learned Assessing Officer (TDS

S & P CAPITAL IQ (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, INTERNATIONAL TAXATION-2, HYDERABAD

In the result, appeal of the assessee is allowed

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

TDS on the software license payment in the nature of royalty and also charged interest of Rs. 1,67,50,047/- under section 201(1A) of the Act. 3. Aggrieved by such an action of the learned Assessing Officer, assessee preferred an appeal before the learned CIT(A) and submitted that the matter is squarely covered by the decision

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

TDS to the tune of Rs. 30,211/- without assigning any reasons therefor. 10. The appellant craves leave to add, amend or alter any of the grounds during the course of hearing.” 2. Brief facts of the case are that the assessee-company is engaged in manufacturing of Clinker and Ordinary Portland Cement. The assessee, being the third largest cement

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

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

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

section is very clear and the appellant has incurred the expenditure and the appellant has made the payment to the various parties and persons. The appellant has, to circumvent, not accounted for the same and has also not brought out any evidence from M/s.DLF that they have accounted for such transactions in their books as cash payments. The MoU cannot

ADP PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 1(1), HYDERABAD, TELANGANA

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

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

TDS provisions are not applicable, the Appellant is not required to obtain a non-deduction certificate under section 195(2

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

2) were issued to assessee. 3. During the course of assessment proceedings, the Assessing Officer ( AO) observed that the assessee company entered into international transactions of Rs.17,43,44,386/- and specified domestic transactions of Rs.8,59,38,647/- with associate enterprises(AE) during the year and accordingly with the prior approval of Pr.CIT-2, Hyderabad, reference was made

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/-.

195 of the Act. 8.4 Specifically, the grossing up principle finds statutory recognition in section 198 of the Act. This is a principle, whereby, income which is payable, say, under any agreement/arrangement (in a case not referred to in section 192(1 A), and the tax chargeable on that income is required to be deducted by the payer, then