BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

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

44,24,840/- under Section 40(a)(ia) of the Act for non-deduction of TDS under Section 194C of the Act. 56. In the result

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 3(4), HYDERABAD

TDS), CPC, Ghaziabad, considering the TDS/TCS statements passed orders under section(s) 200A/206CB r.w.s 154 r.w.s 200A for the respective quarters, wherein demands under section 201(1A), 234E and 220(2) were raised, as under: Form No. Quarter Date of Date of filing of filing of quarterly rectification return Order u/s. by CPC Date of 234E

MAGNAQUEST TECHNOLOGIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, ITA.No.736/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

44,340/- towards TDS, out of total disallowances of Rs.4,10,61,665/-. 10. In so far as balance amount of Rs.1,03,93,805/- which includes part of TDS liability and part of service tax liability along with unpaid liability towards professional tax, PF and sales tax, the appellant could not furnish relevant evidences including challans for payment

MAGNAQUEST TECHNOLOGIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, ITA.No.736/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

44,340/- towards TDS, out of total disallowances of Rs.4,10,61,665/-. 10. In so far as balance amount of Rs.1,03,93,805/- which includes part of TDS liability and part of service tax liability along with unpaid liability towards professional tax, PF and sales tax, the appellant could not furnish relevant evidences including challans for payment

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 37(1) of the Act. Thus, we are inclined to uphold the findings of the learned CIT(A) and reject the ground taken by the assessee. 20. The next issue that came up for our consideration from ground no. 5 of the assessee's appeal is disallowance of interest expenditure under Section

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 u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section 40(a)(ia) stipulate that "any interest, commission or brokerage [rent, royalty] fees for professional Services or fees for technical services payable to a resident, or amounts payable to a contractor or Subcontractor, being resident, for carrying

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 u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section 40(a)(ia) stipulate that "any interest, commission or brokerage [rent, royalty] fees for professional Services or fees for technical services payable to a resident, or amounts payable to a contractor or Subcontractor, being resident, for carrying

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 u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section 40(a)(ia) stipulate that "any interest, commission or brokerage [rent, royalty] fees for professional Services or fees for technical services payable to a resident, or amounts payable to a contractor or Subcontractor, being resident, for carrying

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 u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section 40(a)(ia) stipulate that "any interest, commission or brokerage [rent, royalty] fees for professional Services or fees for technical services payable to a resident, or amounts payable to a contractor or Subcontractor, being resident, for carrying

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 u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section 40(a)(ia) stipulate that "any interest, commission or brokerage [rent, royalty] fees for professional Services or fees for technical services payable to a resident, or amounts payable to a contractor or Subcontractor, being resident, for carrying

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 u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section 40(a)(ia) stipulate that "any interest, commission or brokerage [rent, royalty] fees for professional Services or fees for technical services payable to a resident, or amounts payable to a contractor or Subcontractor, being resident, for carrying

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 u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section 40(a)(ia) stipulate that "any interest, commission or brokerage [rent, royalty] fees for professional Services or fees for technical services payable to a resident, or amounts payable to a contractor or Subcontractor, being resident, for carrying

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 u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section 40(a)(ia) stipulate that "any interest, commission or brokerage [rent, royalty] fees for professional Services or fees for technical services payable to a resident, or amounts payable to a contractor or Subcontractor, being resident, for carrying

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 u/s.194C and 194J of the Act, there is force in the submissions made by the appellant. The Provisions of section 40(a)(ia) stipulate that "any interest, commission or brokerage [rent, royalty] fees for professional Services or fees for technical services payable to a resident, or amounts payable to a contractor or Subcontractor, being resident, for carrying

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

section is about genesis or accruing or arising in India, by virtue of connection with the property in India, control and management vested in India, which are not satisfied in the present cases. Under these circumstances, withdrawal of earlier circulars issued by the CBDT has no assistance to the Department, in any way, in disallowing such expenditure. It appears that

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRCLE- 1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

44,978/- on which tax was deducted at source (TDS) under section 194A of the Act, but had not filed

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

44,978/- on which tax was deducted at source (TDS) under section 194A of the Act, but had not filed

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE 1(1), HYDERBAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

44,978/- on which tax was deducted at source (TDS) under section 194A of the Act, but had not filed