M/S. JOYALUKKAS INDIA LTD, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

In the result, the appeal fails and the substantial questions

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Transfer I.T.A. No.10/2019 3 Pricing Officer and resulted in a draft order dated 25.03.2014 under Section 143(3) read with 144C(1) of the Act. Though objections to the draft order were filed before the dispute resolution panel, the panel vide order dated 29.12.2014 upheld some of the additions proposed in the draft assessment order and thereafter the respondent passed

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

transferred represents commission etc., therefore, TDS should have been deducted and Section 194G is attracted in all fours. Alternatively, in the admitted fact situation of the subject assessment Section 194H is attracted. 7. Advocate Anil Sivaraman invites our attention to the explanation given by the assessee to the notice under Section 143(2) of the Act and contends that from

THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI -I vs. M/S.APOLLO TYRES LTD

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

deduction u/s 80- IA of the Income Tax Act, 1961? 3. The questions of law raised are similar to the questions of law 1 and 3 raised in ITA No.40 of 2017. So following the reasoning in ITA No.40 of 2017, the questions of law are answered in favour of the assessee and against the revenue. Substantial Question No.2

M/S.APOLLO TYRES LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

deduction for the assessment year in question? 3. The learned Counsel appearing for the parties state that the substantial questions of law raised in the instant appeal are similar or identical to substantial question no.(c) in the appeal filed by the assessee in ITA No.249/2015. On 26.08.2021, in ITA No.249/2015, question no.(c) was answered in favour

M/S. APPOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

deduction conforms with Section 43A of the Act. For the above reasons, we answer I.T.A. No. 249/2015 -28- question no.(e) in favour of the assessee and against the Revenue. ITA No.249/2015 is allowed in part as indicated above. The substantial question nos.(a) to (c) are answered in favour of the Revenue, against the assessee, and question

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

deduction of tax at source on an amount paid is sufficient to establish that alleged service is rendered, in respect of the amount paid ? (vii) Whether payment made to erstwhile trustees without services actually rendered by them, will fall outside the ambit of Sec.13 ? (viii) Whether mere book addition in the asset side of the balance sheet is sufficient

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

deduction of tax at source on an amount paid is sufficient to establish that alleged service is rendered, in respect of the amount paid ? (vii) Whether payment made to erstwhile trustees without services actually rendered by them, will fall outside the ambit of Sec.13 ? (viii) Whether mere book addition in the asset side of the balance sheet is sufficient

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

deduction of tax at source on an amount paid is sufficient to establish that alleged service is rendered, in respect of the amount paid ? (vii) Whether payment made to erstwhile trustees without services actually rendered by them, will fall outside the ambit of Sec.13 ? (viii) Whether mere book addition in the asset side of the balance sheet is sufficient

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

deduction of tax at source on an amount paid is sufficient to establish that alleged service is rendered, in respect of the amount paid ? (vii) Whether payment made to erstwhile trustees without services actually rendered by them, will fall outside the ambit of Sec.13 ? (viii) Whether mere book addition in the asset side of the balance sheet is sufficient

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

deduction of tax at source on an amount paid is sufficient to establish that alleged service is rendered, in respect of the amount paid ? (vii) Whether payment made to erstwhile trustees without services actually rendered by them, will fall outside the ambit of Sec.13 ? (viii) Whether mere book addition in the asset side of the balance sheet is sufficient