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)

TDS, which is not an item of disallowance under Section 40(a)(ia) of the Act. Therefore, the disallowance of Rs. 86/- under Section 40(a)(ia) of the Act, cannot be upheld. Accordingly, we direct the A.O. to delete the addition of Rs. 86/- made under Section

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

87,44,634\nDisallowance of Technical / professional Fees on\nwhich TDS is not deducted u/s 40(a)(ia)\n30,47,205\nUnexplained expenditure u/s 69C\n15,81,830\nDisallowance of interest on borrowings against\ninterest free advances/loans to related concern\n6,99,46,218\nDisallowance of account unverifiable labour\n6,41,94,042\ncharges\nDisallowance of unexplained\nsub-contract

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

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

section 80-IA(4) of the Act and also TDS of Rs.53,87,55,539/- on the ground that TDS

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

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

section 80-IA(4) of the Act and also TDS of Rs.53,87,55,539/- on the ground that TDS

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

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

section 80-IA(4) of the Act and also TDS of Rs.53,87,55,539/- on the ground that TDS

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

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

section 80-IA(4) of the Act and also TDS of Rs.53,87,55,539/- on the ground that TDS

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

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

section 80-IA(4) of the Act and also TDS of Rs.53,87,55,539/- on the ground that TDS

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

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

section 80-IA(4) of the Act and also TDS of Rs.53,87,55,539/- on the ground that TDS

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

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

section 80-IA(4) of the Act and also TDS of Rs.53,87,55,539/- on the ground that TDS

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

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

section 80-IA(4) of the Act and also TDS of Rs.53,87,55,539/- on the ground that TDS

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

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

section 80-IA(4) of the Act and also TDS of Rs.53,87,55,539/- on the ground that TDS

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

87,44,634\nDisallowance of Technical / professional Fees on\nwhich TDS is not deducted u/s 40(a)(ia)\n30,47,205\nUnexplained expenditure u/s 69C\n15,81,830\nDisallowance of interest on borrowings against\ninterest free advances/loans to related concern\n6,99,46,218\nDisallowance of account unverifiable labour\n6,41,94,042\ncharges\nDisallowance of unexplained\nsub-contract

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

TDS) (2016) 178 ITJ 768 has held that Inter Connect Usage Charges (“IUC”) (which is similar to roaming charges) paid by assessee to foreign telecom operators was neither FTS nor royalty under the Act and DTAA. 3.5.16. Furthe, Hon’ble Delhi Tribunal following its own order in Bharti Airtel (supra) in case of Bharat Sanchar Nigam Ltd. vs. ACIT (87

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

TDS) (2016) 178 ITJ 768 has held that Inter Connect Usage Charges (“IUC”) (which is similar to roaming charges) paid by assessee to foreign telecom operators was neither FTS nor royalty under the Act and DTAA. 3.5.16. Furthe, Hon’ble Delhi Tribunal following its own order in Bharti Airtel (supra) in case of Bharat Sanchar Nigam Ltd. vs. ACIT (87

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

TDS) (2016) 178 ITJ 768 has held that Inter Connect Usage Charges (“IUC”) (which is similar to roaming charges) paid by assessee to foreign telecom operators was neither FTS nor royalty under the Act and DTAA. 3.5.16. Furthe, Hon’ble Delhi Tribunal following its own order in Bharti Airtel (supra) in case of Bharat Sanchar Nigam Ltd. vs. ACIT (87

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

TDS) (2016) 178 ITJ 768 has held that Inter Connect Usage Charges (“IUC”) (which is similar to roaming charges) paid by assessee to foreign telecom operators was neither FTS nor royalty under the Act and DTAA. 3.5.16. Furthe, Hon’ble Delhi Tribunal following its own order in Bharti Airtel (supra) in case of Bharat Sanchar Nigam Ltd. vs. ACIT (87

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

TDS) (2016) 178 ITJ 768 has held that Inter Connect Usage Charges (“IUC”) (which is similar to roaming charges) paid by assessee to foreign telecom operators was neither FTS nor royalty under the Act and DTAA. 3.5.16. Furthe, Hon’ble Delhi Tribunal following its own order in Bharti Airtel (supra) in case of Bharat Sanchar Nigam Ltd. vs. ACIT (87

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

TDS) (2016) 178 ITJ 768 has held that Inter Connect Usage Charges (“IUC”) (which is similar to roaming charges) paid by assessee to foreign telecom operators was neither FTS nor royalty under the Act and DTAA. 3.5.16. Furthe, Hon’ble Delhi Tribunal following its own order in Bharti Airtel (supra) in case of Bharat Sanchar Nigam Ltd. vs. ACIT (87