DY. COMMISSIONER OF INCOME TAX-1, INTERNATIONAL TAXATION, HYDERABAD vs. EMAAR HILLS TOWNSHIP PRIVATE LIMITED , HYDERABAD

In the result, appeal of the Revenue is dismissed

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

section 201(1) and 201(1A) of the Act fastening the tax liability and interest thereon, by order dated 03/03/2014. 4. Aggrieved by such an action of the learned Assessing Officer, assessee preferred appeal before the learned CIT(A) and argued that the reimbursement does not require any TDS

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

SRI RAMA AGRI GENETICS (INDIA) PRIVATE LIMITED,KURNOOL vs. DCIT., CIRCLE-1, KURNOOL

In the result, the appeal of the assessee is partly allowed

TDS under Section 201(1A) of the Act. 15. The A.O. disallowed interest paid under Section 201(1A) of the Act on TDS

NIPPON KOEI CO. LTD.,BEGUMPET vs. ADIT (INTERNATIONAL TAXATION)- 2, HYDERABAD

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

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.670/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) M/S Nippon Koei Co. Ltd Vs. Adit (International Hyderabad Taxation)-2, Pan:Aabcn8434F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gsv Prasad, Anand Swaroop & S K Mohanty, Cas राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 27/10/2025 घोषणा की तारीख/Pronouncement: 21/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

TDS cannot be treated as business expenditure under section 37(1) of the Act and cannot be regarded as a compensatory payment. Therefore, following the binding judicial precedent of the Hon’ble Madras High Court, we hold that the interest paid under section 201

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

TDS) (2012) reported in 21 Taxmann.com 489 and GE India Technology Cen. (P) Ltd vs. CIT (2010) reported in 193 Taxman 234. 7. From the above, the Ld. CIT (A) came to the conclusion that the assessee is not bound to deduct tax at source as per provisions of section 201

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 for which the AO held the assessee to be an assessee in default and accordingly invoking the provisions of section 195 of the I.T.Act levied interest u/s. 201and 201

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 for which the AO held the assessee to be an assessee in default and accordingly invoking the provisions of section 195 of the I.T.Act levied interest u/s. 201and 201

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 for which the AO held the assessee to be an assessee in default and accordingly invoking the provisions of section 195 of the I.T.Act levied interest u/s. 201and 201

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

section 201(1) and is consequently liable to pay interest u/s 201(1A) of the Act. Accordingly, he computed the TDS

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

section 201(1) and is consequently liable to pay interest u/s 201(1A) of the Act. Accordingly, he computed the TDS

RAMESH GELLI ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Smt. P. Madhavi Deviassessment Year: 2009-10 Ramesh Gelli, Vs. Acit, Hyderabad. Circle-6(1), Pan: Acgpg 2040 J Hyderabad. (Appellant) (Respondent) Assessee By: Sri P. Murali Mohana Rao Revenue By: Sri Kiran Katta, Dr Date Of Hearing: 25/03/2019 Date Of Pronouncement: 03/04/2019 Order Per Smt. P. Madhavi Devi, J.M.:

TDS. 3. Aggrieved, assessee preferred an appeal before the CIT(A), who confirmed the order of the A.O. and therefore, the assessee is in second appeal before the Tribunal. 4. Learned Counsel for the Assessee submitted that before invoking the provisions of section 40(a)(ia) of the Act, assessee should be declared as ‘an assessee in default’ u/s 201

CYBERMATE INFOTEK LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(4), HYDERABAD

In the result, appeal of the assessee allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2013-14 Cybermate Infotek Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(4), Hyderabad. Pan – Aabcc 4776F (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 24/08/2021 Date Of Pronouncement: 21/09/2021

TDS from the payment made towards legal and professional fee. The Hon’ble Delhi High Court in the case of CIT vs. Ansal Land Mark Township (P.) Ltd [2015] 61 taxmann.com 45 (Delhi), has considered the applicability of second proviso to section 40(a)(ia) of the Act and held that the second proviso to section

ANALOGICS TECH INDIA LIMITED ,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed

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

TDS amount does not constitute the tax liability of the 7 assessee and instead, it pertains to the tax liability of the parties for whom the deduction was made and paid by the assessee. To further support this viewpoint, he drew a distinction between interest under section 201

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

TDS) and without ensuring that an application under section 195(3) of the Act was filed by the recipient to obtain necessary exemption, was liable to be treated as an assessee in default, in terms of the provisions of section 201

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

TDS) and without ensuring that an application under section 195(3) of the Act was filed by the recipient to obtain necessary exemption, was liable to be treated as an assessee in default, in terms of the provisions of section 201

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD vs. MADHAVA HYTECH ENGINEERS PRIVATE LIMITED, HYDERABAD

In the result, the C.O. filed by the assessee is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 40a(ia) of the Act and shall attract disallowance. He, therefore, asked the assessee to furnish the objections if any. The assessee filed the following details: :- 3 -: ITA No..2088/Hyd/2017 & CO No. 19/Hyd/2019 M/s Madhava Hytech Engineers Pvt. Ltd., Hyd. 2.2 After examining the details, the AO observed that the assessee had remitted the tax deducted at source after

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. ACIT TDS, CIRCLE (TDS)-1(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2018-

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent

TDS made etc., for the financial year 2017-18 relating to assessment year 2018-19. The assessee furnished the updated information till 31/03/2018. After verifying the information submitted by the assessee, learned Assessing Officer passed an order under section 201

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. ACIT TDS, CIRCLE(TDS-1(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2018-

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent

TDS made etc., for the financial year 2017-18 relating to assessment year 2018-19. The assessee furnished the updated information till 31/03/2018. After verifying the information submitted by the assessee, learned Assessing Officer passed an order under section 201