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

V S A INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA Nos

TDS under Section 194C of the Act. The assessee had also furnished return of income filed by subcontractors for the relevant assessment years where the subcontractors had reported contract revenue received from the assessee in the return of income filed for the assessment year and also paid taxes. Since the assessee has furnished all the evidences and proved the genuineness

V S A INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA Nos

TDS under Section 194C of the Act. The assessee had also furnished return of income filed by subcontractors for the relevant assessment years where the subcontractors had reported contract revenue received from the assessee in the return of income filed for the assessment year and also paid taxes. Since the assessee has furnished all the evidences and proved the genuineness

V S A INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of assessee in ITA Nos

TDS under Section 194C of the Act. The assessee had also furnished return of income filed by subcontractors for the relevant assessment years where the subcontractors had reported contract revenue received from the assessee in the return of income filed for the assessment year and also paid taxes. Since the assessee has furnished all the evidences and proved the genuineness

V S A INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA Nos

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

TDS under Section 194C of the Act. The assessee had also furnished return of income filed by subcontractors for the relevant assessment years where the subcontractors had reported contract revenue received from the assessee in the return of income filed for the assessment year and also paid taxes. Since the assessee has furnished all the evidences and proved the genuineness

V S A INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA Nos

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

TDS under Section 194C of the Act. The assessee had also furnished return of income filed by subcontractors for the relevant assessment years where the subcontractors had reported contract revenue received from the assessee in the return of income filed for the assessment year and also paid taxes. Since the assessee has furnished all the evidences and proved the genuineness

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

TDS u/s 194H of the Act. The assessee relied on the decision of this Tribunal in the assessee’s own case for the earlier assessment year, wherein the Tribunal has dismissed the revenue’s appeal on the finding given by the Ld.CIT(A) that the payment made to the stockists was discount, but not the commission in the relevant assessment

HIL LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

TDS u/s 194H of the Act. The assessee relied on the decision of this Tribunal in the assessee’s own case for the earlier assessment year, wherein the Tribunal has dismissed the revenue’s appeal on the finding given by the Ld.CIT(A) that the payment made to the stockists was discount, but not the commission in the relevant assessment

HIL LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

TDS u/s 194H of the Act. The assessee relied on the decision of this Tribunal in the assessee’s own case for the earlier assessment year, wherein the Tribunal has dismissed the revenue’s appeal on the finding given by the Ld.CIT(A) that the payment made to the stockists was discount, but not the commission in the relevant assessment

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

TDS u/s 194H of the Act. The assessee relied on the decision of this Tribunal in the assessee’s own case for the earlier assessment year, wherein the Tribunal has dismissed the revenue’s appeal on the finding given by the Ld.CIT(A) that the payment made to the stockists was discount, but not the commission in the relevant assessment

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, , HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

TDS u/s 194H of the Act. The assessee relied on the decision of this Tribunal in the assessee’s own case for the earlier assessment year, wherein the Tribunal has dismissed the revenue’s appeal on the finding given by the Ld.CIT(A) that the payment made to the stockists was discount, but not the commission in the relevant assessment

MADDIRALA SRINIVASA RAO,HYDERABAD vs. ACIT., CENTRAL CIRCLE 3(1), HYDERABAD

In the result, both the appeals filed by the assessee, i

207/-, and arrived at an income of Rs.2,92,153/-. It was the assessee’s claim that the printing work involved labour, material and other expenses and yielded low profit. The assessee to support his claim had referred to the fact that the tax deducted at source (TDS) on the said receipts from printing work was deducted under section

RA CHEM PHARMA LIMITED, HYDERABAD,HYDERABAD vs. ITO, WARD-3(2), HYDERABAD, HYDERABAD

In the result, assessee’s appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13

TDS provision, AO may be justified with his action. Accordingly, the issue is remitted to the file of the AO. This ground is allowed for statistical purposes. Appeals by the revenue for AY 2010-11 and 2012-13 11. In these two appeals, the revenue has raised the following grounds of appeal, which are common in both the appeals under

DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD vs. RA CHEM PHARMA LIMITED, HYDERABAD, HYDERABAD

In the result, assessee’s appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13

TDS provision, AO may be justified with his action. Accordingly, the issue is remitted to the file of the AO. This ground is allowed for statistical purposes. Appeals by the revenue for AY 2010-11 and 2012-13 11. In these two appeals, the revenue has raised the following grounds of appeal, which are common in both the appeals under

DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD vs. RA CHEM PHARMA LIMITED, HYDERABAD, HYDERABAD

In the result, assessee’s appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13

TDS provision, AO may be justified with his action. Accordingly, the issue is remitted to the file of the AO. This ground is allowed for statistical purposes. Appeals by the revenue for AY 2010-11 and 2012-13 11. In these two appeals, the revenue has raised the following grounds of appeal, which are common in both the appeals under

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

MUKTYAR SINGH THAKUR,ADILABAD vs. ITO., WARD-1, ADILABAD

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. 207/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Shri Muktyar Singh Thakur Vs. Income Tax Officer Adilabad Ward-1 Pan:Akxpt0168M Adilabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S Phanindra राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 25/04/2024 घोषणा की तारीख/Pronouncement: 25/04/2024 आदेश/Order

TDS made is Rs.18,371/-. 4. Rs.66,19,126/- is added to income and assessment is made which is not related to his income. 5. Any other ground(s) that may be taken up during the hearing of the appeal”. 3. Brief facts of the case are that the appellant, did not file his return of income

WATERMARK RESIDENCY LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(2), HYDERABAD

In the result, the appeals of the assessee vide ITA Nos

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

TDS on Interest paid on CCDs to foreign company to be made or not. While answering that question Hon'ble AAR held interest payment on CCDs up to date of conversion to be nothing but interest paid on money advanced and such interest payment gets covered under Section 2(28) of Income Tax. Hon'ble authority also held that interest

WATERMARKE RESIDENCY LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(2), HYDERABAD

In the result, the appeals of the assessee vide ITA Nos

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

TDS on Interest paid on CCDs to foreign company to be made or not. While answering that question Hon'ble AAR held interest payment on CCDs up to date of conversion to be nothing but interest paid on money advanced and such interest payment gets covered under Section 2(28) of Income Tax. Hon'ble authority also held that interest