DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

SHRI JASMINDER SINGH,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-IV, LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoorassessment Year:2013-14

191 of the Act the person making the payment can be deemed to be an assessee in default within the meaning of sub-section (1) of section 201 only where the deductee/payee has also failed to pay such tax directly. This issue has been considered by Hon'ble Allahabad High Court in the case of Jagran Prakashan Ltd. V. DCIT

UTTAR PRADESH RAJKIYA NIRMAN NIGAM LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2010-11 Uttar Pradesh Rajkiya Nirman V. Dcit Nigam Limited Range Vi Vishweshariya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2010-11 Dcit V. Uttar Pradesh Rajkiya Nirman Nigam Range Vi Limited Lucknow Vishweshariya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, Fca Department By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 17 05 2019 O R D E R Per A. D. Jain, V.P.: These Cross-Appeals Are Preferred By The Assessee As Well As The Revenue Against The Order Of The Ld. Cit(A)-Ii, Lucknow, Dated 10/3/2017 For The Assessment Year 2010-11. 2. The Sole Ground Of Appeal, Taken By The Assessee In Its Appeal In Ita No.314/Lkw/2017 Is, As Follows:-

section 40(a)(ia) of the Act for payment made without deduction of TDS. To ascertain the issue a reference may also be made to the working manual which provides for recognition of income of the appellant as under - Some of the Government Departments, Government Organizations and other clients agree to get their works executed on the basis of actual

DY. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S U.P RAJKIYA NIRMAN NIGAM LTD., LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2010-11 Uttar Pradesh Rajkiya Nirman V. Dcit Nigam Limited Range Vi Vishweshariya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2010-11 Dcit V. Uttar Pradesh Rajkiya Nirman Nigam Range Vi Limited Lucknow Vishweshariya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, Fca Department By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 17 05 2019 O R D E R Per A. D. Jain, V.P.: These Cross-Appeals Are Preferred By The Assessee As Well As The Revenue Against The Order Of The Ld. Cit(A)-Ii, Lucknow, Dated 10/3/2017 For The Assessment Year 2010-11. 2. The Sole Ground Of Appeal, Taken By The Assessee In Its Appeal In Ita No.314/Lkw/2017 Is, As Follows:-

section 40(a)(ia) of the Act for payment made without deduction of TDS. To ascertain the issue a reference may also be made to the working manual which provides for recognition of income of the appellant as under - Some of the Government Departments, Government Organizations and other clients agree to get their works executed on the basis of actual

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS provisions. d. We have not been provided with the stock records by the assessee. Item wise Quantitative details of stock could not be furnished due to nature of business and large number of items. So, we are unable to give the item wise quantitative details of stock in Para no. 35(b) of Form 3D. e. Valuation of closing

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS provisions. d. We have not been provided with the stock records by the assessee. Item wise Quantitative details of stock could not be furnished due to nature of business and large number of items. So, we are unable to give the item wise quantitative details of stock in Para no. 35(b) of Form 3D. e. Valuation of closing

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS provisions. d. We have not been provided with the stock records by the assessee. Item wise Quantitative details of stock could not be furnished due to nature of business and large number of items. So, we are unable to give the item wise quantitative details of stock in Para no. 35(b) of Form 3D. e. Valuation of closing

M/S U.P RAJKIYA NIRMAN NIGAM LTD.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Uttar Pradesh Rajkiya Nirman V. The Dy. Cit Nigam Ltd. Range Vi Visheshwaraiya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2013-14 The Dy. Cit V. Uttar Pradesh Rajkiya Nirman Range Vi Nigam Ltd. Lucknow Visheshwaraiya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan: Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, C.A. Department By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 04 10 2021 Date Of Pronouncement: 14 12 2021 O R D E R

TDS relating to FDR's of unutilized fund but is not showing the interest income of FDR's in its income which is against provisions of Section-198 and 199 of Income Tax Act 1961. 4. Apropos the sole ground raised by the assessee relating to addition under section 43B of the Act, the ld. CIT(A), while confirming

DY. COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW vs. M/S U.P RAJKIYA NIRMAN NIGAM LTD., LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Uttar Pradesh Rajkiya Nirman V. The Dy. Cit Nigam Ltd. Range Vi Visheshwaraiya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2013-14 The Dy. Cit V. Uttar Pradesh Rajkiya Nirman Range Vi Nigam Ltd. Lucknow Visheshwaraiya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan: Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, C.A. Department By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 04 10 2021 Date Of Pronouncement: 14 12 2021 O R D E R

TDS relating to FDR's of unutilized fund but is not showing the interest income of FDR's in its income which is against provisions of Section-198 and 199 of Income Tax Act 1961. 4. Apropos the sole ground raised by the assessee relating to addition under section 43B of the Act, the ld. CIT(A), while confirming

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharyinterest Tax Appeal Nos.3 & 4/Lkw/2004 A.Ys.1995-96 & 1996-97

TDS were not applicable to this transaction and therefore, the Tribunal held that it was not an interest received by the assessee on loans/advances, within the meaning of section 2(7) of the Interest Tax Act. Therefore, it held that the provisions of section 5 of the Interest Tax Act were not attracted in respect of such interest. The Tribunal

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

TDS were not applicable to this transaction and therefore, the Tribunal held that it was not an interest received by the assessee on loans/advances, within the meaning of section 2(7) of the Interest Tax Act. Therefore, it held that the provisions of section 5 of the Interest Tax Act were not attracted in respect of such interest. The Tribunal

ASSISTANT COMMISSIONER OF INCOME-TAX, RANGE-V, LUCKNOW vs. M/S. PREMIER CAR SALES LIMITED, LUCKNOW

In the result, the appeals of the Revenue and Cross Objections of the assessee are dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

191 3 999 December, 2013 786 190 3 979 January, 2014 789 202 3 994 February, 2014 797 199 6 1002 March, 2014 795 200 4 999 It is evident from the chart above only limited no. of employees are covered by TDS and EPF with respect to whom it may be conclusively proved that they are assessee's employees

M/S JAMA CORPORATION PVT. LTD.,KANPUR vs. DYT. COMMISSIONER OF INCOME TAX (TDS) , KANPUR

In the result, the appeal of the assessee stands partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS), 8/2-B Arya Nagar, Kanpur. Kanpur. PAN:AACCM1582F (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri Sunil Bajpai, CIT, D.R. Date of hearing 02/02/2022 Date of pronouncement 03/02/2022 O R D E R PER T. S. KAPOOR, A.M. This is an appeal filed by the assessee against the order of learned CIT(A)-II, Kanpur