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

TDS credit in the same year, in terms of Section 199 read with Rule 37BA(3) of the Income-tax Rules

MADHU KUMAR PATEL,HYDERABAD vs. ADIT,(INT. TAXN)-2, HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year:2015-16 Shri Madhu Kumar Patel Vs. A.D.I.T (Intl.Taxation)-2 Hyderabad Hyderabad Pan:Bvdpp3797G (Appellant) (Respondent) Assessee By: Shri K.A. Sai Prasad, Ca Revenue By: Shri Rajendra Kumar, Cit(Dr) Date Of Hearing: 10/11/2022 Date Of Pronouncement: 26/12/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.7.2022 Passed U/S 147 R.W.S. 144C(13) Of The I.T. Act For The A.Y 2015-16. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & A Resident Of The U.K. He Filed His Return Of Income On 31.08.2015 Declaring Total Income At Rs.2,91,07,000/- As Income From Long Term Capital Gain.

TDS credit in the appropriate assessment year is examined in the light of Section 199(3) r.w. Rule 37BA(3

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/-.

3. [2024]470 ITR 346 (Delhi) ; 2023 SCC Online Delhi 7539. 4. [2024]470 ITR 337 (Delhi) ; 2023 SCC Online Delhi 7526. 7.2 Section 199, which is contained in Chapter XVII and, inter alia, includes provisions for collection and recovery of tax. Chapter XVII of the Act is divided into eight (8) parts. Page 5 of 10 7.3 Part

RANCHI EXPRESSWAYS LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(2), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: the Ld. CIT(A), but could not succeed. The Ld. CIT(A) for the reasons stated in their appellate order dated 25.01.2019 rejected the explanation of the assessee and sustained additions made by the A.O. towards refund of TDS along with interest by holding that, as per the provisions of Section 199 of the Act read with Rule 37BA of the Income Tax Rules, 1962, which is applicable w.e.f. A.Y. 2018-19, unless corresponding income is offered to tax, TDS related to the said income cannot be allowed

3 Ranchi Expressways Limited 25.01.2019 rejected the explanation of the assessee and sustained additions made by the A.O. towards refund of TDS along with interest by holding that, as per the provisions of Section 199

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. IL & FS ENGINEERING & CONSTRUCTIONS CO. LIMITED , HYDERABAD

TDS on transport\ncharges of raw materials.\n5. The CIT(A) ought to have appreciated the fact that the suppliers\nhave acted as agents of the assessee for transporting the goods to\nassessee. That the suppliers have collected freight charges from the\nassessee and paid to the transporters.\n6. The CIT(A) ought to have appreciated the fact that

DCIT., CENTRAL CIRCLE, TIRUPATI vs. BI MINING PRIVATE LIMITED, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.709/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Dy. Cit Vs. M/S Bi Mining (P) Ltd Central Circle Hyderabad Hyderabad Pan: Aagcb6685D (Appellant) (Respondent) राज" व "ारा/Revenue By: Shri K.N. Suresh Babu, Dr िनधा""रती "ारा/Assessee By: Shri A.V. Raghuram, Advocate सुनवाई की तारीख/Date Of Hearing: 05/11/2024 घोषणा की तारीख/Pronouncement: 26/11/2024 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Revenue Is Directed Against The Order Dated 28/05/2024 Of The Learned Cit (A)-3, Visakhapatnam, Relating To A.Y.2017-18. 2. The Revenue Raised The Following Grounds: “1. The Order Of The Learned Cit (A) Is Erroneous Both On The Facts & In Law. 2. Under The Facts & Circumstances, The Learned Cit (A) Has Erred In Directing The Assessing Officer To Allow Credit Of Tds Without Appreciating The Fact That, The Claim Of The Assessee

3)(ii) of the Income Tax Rules, 1962. The learned CIT (A) without appreciating the relevant facts, simply allowed TDS credit, even though the provisions of section 199

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. ACIT., CIRCLE- 1, KHAMMAM

In the result, assessee’s appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

3 months and 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

DCIT., CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LTD, KOTHAGUDEM

In the result, assessee’s appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

3 months and 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

DCIT., CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

In the result, assessee’s appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

3 months and 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

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. ACIT., CIRCLE-1, KHAMMAM

In the result, assessee’s appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

3 months and 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

V K A CONSTRUCTIONS,HYDERABAD vs. DCIT., CIRCLE-9(1), HYDERABAD

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

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.364/Hyd/2024 (िनधा"रण वष"/Assessment Year: 201 ) Vka Constructions Vs. Dy. C. I. T. Hyderabad Circle 9(1) Pan:Aabfv3644E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Kaushal Karan, Assessee राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 11/06/2024 घोषणा की तारीख/Pronouncement: 11/06/2024 आदेश/Order

TDS certificate and credit in Form 16. 4. The assessee submitted that the learned CIT (A) erred in not appreciating the fact that as per section 199 r.w.s. 37BA(3

IL & FS ENGINEERING AND CONSTRUCTION COMPANY LIMITED(FORMERLY MAYTAS INFRA LIMITED),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-9, HYDERABAD

TDS on transport\ncharges of raw materials.\n5. The CIT(A) ought to have appreciated the fact that the suppliers\nhave acted as agents of the assessee for transporting the goods to\nassessee. That the suppliers have collected freight charges from the\nassessee and paid to the transporters.\n6. The CIT(A) ought to have appreciated the fact that

DCIT, CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

section 194A and other provisions of the\nAct. In paragraph 2 of that D.O. letter, it was stated that\nwhile paying interest, income-tax was deductible at the\nrates in force during that financial year with effect from 1-4-\n1975, if the amount exceeded Rs.1,000.\nPursuant to those instructions, the Land Acquisition\nOfficers, while depositing the enhanced compensation

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. DCIT., CIRCLE-13(1), HYDERABAD

In the result, assessee's appeals for the A

section 194A and other provisions of the\nAct. In paragraph 2 of that D.O. letter, it was stated that\nwhile paying interest, income-tax was deductible at the\nrates in force during that financial year with effect from 1-4-\n1975, if the amount exceeded Rs.1,000.\nPursuant to those instructions, the Land Acquisition\nOfficers, while depositing the enhanced compensation

K S RAO & CO ,HYDERABAD vs. INCOME TAX OFFICERS ,WARD -6(1), HYDERABAD

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

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

3,70,51,943/- on which TDS of Rs. 36,93,506/- was deducted. Grievance of the assessee is that the CPC raised a demand for Rs. 4,88,679/- by giving a credit for a TDS of Rs. 32,81,767/- only against its claim of Rs. 36,93,506/-. Basing on the provisions under section 199

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

Bench: Us:

3. Aggrieved the assessee assailed the intimation issued by the A.O./CPC under Section 143(1) of the Act, dated 27.04.2023, on the ground that he had erroneously restricted its claim of refund of Tax Deducted at Source (TDS) of Rs. 20,57,372 (principal amount) to an amount of Rs. 9,187/- (principal amount). However

ACIT., CIRCLE-6(1), HYDERABAD vs. PATEL SEW JOINTVENTURE, HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

TDS on mobilization advance without considering the provisions of Section 199 read with Rule 37BA(3) of the Income-tax Rules

PATEL SEW JOINT VENTURE,TELANGANA vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

TDS on mobilization advance without considering the provisions of Section 199 read with Rule 37BA(3) of the Income-tax Rules

G S R VENTURES PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX , HYDERABAD

In the result, the appeal of assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Chary(Assessment Year: 2018-19) Gsr Ventures Private Limited, Vs. Deputy Commissioner Of Hyderabad Income Tax, [Pan No. Aadcg1415H] Circle-2(1), Hyderabad

Section 199 of the Act, the words “for the assessment year for which such income is assessable” were dropped/deleted and, therefore, the mapping of TDS to the income is not at all the legal requirement. It is further submitted by the Ld.AR that the TDS should be treated as ‘advance tax’ and credit of TDS cannot be denied. On this