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

205/-, on which TDS was not deducted u/s 194C were\nreported. In response to the show cause notice, the assessee\ncompany classified the items of Annexure-VB and explained that\nin some cases, transactions were reported twice on which TDS\nprovisions are not applicable and in some cases, TDS has already\nbeen deducted. The assessee further classified some items

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

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.

TDS deduction on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

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.

TDS deduction on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

DCIT, CIRCLE-1, KHAMMAM, KHAMMAM vs. THE SINGARENI COLLERIES COMPANY LT.D, KOTHAGUDEM, KOTHAGUDEM

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.

TDS deduction on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

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.

TDS deduction on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

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.

TDS deduction on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

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.

TDS deduction on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

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.

TDS deduction on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

THE SINGARENI COLLERIES COMPANY LTD., KOTHJAGUDEM,HYDERABAD vs. ADDL.CITT, KHAMMAM RANGE, KHAMMAM, KHAMMAM

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.

TDS deduction on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

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.

TDS deduction on the interest payment on compensation/enhanced compensation which is as under: “18/05/2021 Circular No. 526, dated 05-12-1988 1055. Whether interest payments under Land A cquisition Act are covered by section 194A 1. According to section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying

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

205/-, on which TDS was not deducted u/s 194C were\nreported. In response to the show cause notice, the assessee\ncompany classified the items of Annexure-VB and explained that\nin some cases, transactions were reported twice on which TDS\nprovisions are not applicable and in some cases, TDS has already\nbeen deducted. The assessee further classified some items

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 rate than the rates prescribed under section 195 of the Act and hence there is no loss to revenue. 10. The learned DR relied upon the orders of the DRP and the learned Assessing Officer. 11. The second issue

LAXMI SIDDHARTH TRANSMISSIONS LLP,ZIZAMABAD vs. ACIT., CIRCLE-1, NIZAMABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

TDS could be given based on Form 16A. 4. Without prejudice to the above ground, the authorities below failed to appreciate the legal position that as per provisions of section 205

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

205 ITR 587 (AP), the Commissioner\naddressed a D.O. letter dated 1-3-1987 to the then Revenue\nSecretary requesting him to issue instructions to all the\nofficers concerned with land acquisition to deduct income-\ntax on payment of interest and to follow the provisions as\nlain down under section 194A and other provisions of the\nAct. In paragraph

MATRIX SECURITY AND SURVEILLANCE PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE 5(1) , HYDERABAD

In the result, appeals filed by the assessee for both the A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.205 & 206/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2021-22 & 2022-23) Matrix Security & Vs. Dy. C. I. T. Surveillance (P) Limited Circle 5(1) Hyderabad Hyderabad Pan:Aadcm3902F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. E.V. Sri Krishna राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement: 12/07/2024 आदेश/Order

section 199(2) of the I.T. Act, 1961 r.w. rule 37BA(93)(i) credit for tax deducted at source and paid to the central govt. shall be given for the A.Y for which such income is assessable. From the above, it is undisputedly clear that the credit for TDS should be allowed for the A.Y in which such income

MATRIX SECURITY AND SURVELLIANCE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, appeals filed by the assessee for both the A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.205 & 206/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2021-22 & 2022-23) Matrix Security & Vs. Dy. C. I. T. Surveillance (P) Limited Circle 5(1) Hyderabad Hyderabad Pan:Aadcm3902F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. E.V. Sri Krishna राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement: 12/07/2024 आदेश/Order

section 199(2) of the I.T. Act, 1961 r.w. rule 37BA(93)(i) credit for tax deducted at source and paid to the central govt. shall be given for the A.Y for which such income is assessable. From the above, it is undisputedly clear that the credit for TDS should be allowed for the A.Y in which such income

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

section 195 of the I.T. Act are not applicable and accordingly, the assessee, in our opinion, is not required to deduct any TDS from payments so made. Therefore, the disallowance made by the Assessing Officer u/s 40(a)(ia) of the Act and sustained by the learned CIT (A) is directed to be deleted. Grounds raised by the assessee

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(4), HYDERABAD

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

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary, Hon’Bleassessment Year – 2017-18 Prathima Infrastructure Limited, Vs. The Assistant Commissioner Of Income Tax, Filmnagar, Central Circle – 2(4), Hyderabad. Hyderabad. Pan : Aabcp2098P. (Respondent) (Appellant) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri B. Bala Krishna, Cit-Dr Date Of Hearing: 10.10.2024 Date Of Pronouncement: 27.11.2024

TDS was deducted by M/s. HCC Ltd. (principal contractor) on payments made to the appellant under section 194C of the Act which implies that there is an contract- subcontractor relationship between the appellant and M/s. HCC Ltd. Therefore, it is clear that the appellant is not even constituent of the JV M/s. HCC-MEIL-BHEL and no direct agreement

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

In the result, assessee's appeals for the A

205 ITR 587 (AP), the Commissioner\naddressed a D.O. letter dated 1-3-1987 to the then Revenue\nSecretary requesting him to issue instructions to all the\nofficers concerned with land acquisition to deduct income-\ntax on payment of interest and to follow the provisions as\nlaid down under section 194A and other provisions of the\nAct. In paragraph