DCIT, RANGE-3, LUCKNOW vs. M/S. U.P. PROJECTS CORPORATION LTD.,, LUCKNOW

In the result, all the appeals filed by the Revenue are dismissed

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

TDS deducted by the bank on interest Income received from the FDRs and S.B. Accounts, the FDRs and SB Accounts are in the name of the assessee, but the assessee had not shown interest income in its total income, which is against the provision of section 198

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

TDS is due to be the income received by the deductee as per section 198 of the Act. Section 199 of the Act further

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

TDS is due to be the income received by the deductee as per section 198 of the Act. Section 199 of the Act further

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

TDS is due to be the income received by the deductee as per section 198 of the Act. Section 199 of the Act further

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

TDS is due to be the income received by the deductee as per section 198 of the Act. Section 199 of the Act further

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW., LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

TDS is due to be the income received by the deductee as per section 198 of the Act. Section 199 of the Act further

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Sections 198 & 199 of the Income Tax Act are applicable for working out the amount of total income in as much as the amount of TDS

U.P SAMAJ KALYAN NIRMAN NIGAM LIMITED (NOW KNOWN AS U.P STATE CONSTRUCTION AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.),LUCKNOW vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, LUCKNOW

Sections 198 & 199\nof the Income Tax Act are applicable for working out the amount of total income\nin as much as the amount of TDS

DY. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S U.P PROJECT CORP. LTD., LUCKNOW

In the result, the appeal of the Revenue is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 The Dy. Cit V. M/S U.P. Projects Corporation Ltd. Range 6 Left Bank, Gomti Barrage Lucknow Gomti Nagar, Lucknow Tan/Pan:Aaacu3393F (Appellant) (Respondent) Appellant By: Smt. Sheela Chopra, Cit (Dr) Respondent By: Shri Rakesh Garg, Advocate Date Of Hearing: 06 06 2022 Date Of Pronouncement: 04 07 2022 O R D E R

TDS deducted by the bank on interest, which is Page 2 of 10 against the provision of section 198 and 199 of Income

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. THE DCIT,RANGE-6, LUCKNOW

In the result, ita No.164/LKW/2022 stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

TDS) thereon. On these facts, the AO held that in view of the provisions of sections 198 and 199 of the Income

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. D.C.I.T. RANGE-6 (JAO), LUCKNOW

In the result, ita No.164/LKW/2022 stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

TDS) thereon. On these facts, the AO held that in view of the provisions of sections 198 and 199 of the Income

THE ADDITIONAL DISTRICT MAGISTRATE JOINT ORGANISATION ,LUCKNOW vs. DY COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

Appeals stand allowed accordingly

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

TDS whenever any compensation is paid for the acquisition of land under the RFCTLARR Act, 2013. 12. We have also quote that Ld. co-ordinate bench in the case of ‘DCIT Vs M/s Ganga Developers [2023, 198 ITD 235] after detailed analysis of provisions of RFCTLARR Act, 2013 and elaborate discussion has adjudicate the issue in favour of the assessee

THE ADDITIONAL DISTRICT MAGISTRATE JOINT ORGANISATION ,LUCKNOW vs. DY COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

Appeals stand allowed accordingly

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

TDS whenever any compensation is paid for the acquisition of land under the RFCTLARR Act, 2013. 12. We have also quote that Ld. co-ordinate bench in the case of ‘DCIT Vs M/s Ganga Developers [2023, 198 ITD 235] after detailed analysis of provisions of RFCTLARR Act, 2013 and elaborate discussion has adjudicate the issue in favour of the assessee

THE ADDITIONAL DISTRICT MAGISTRATE JOINT ORGANISATION ,LUCKNOW vs. DY COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

Appeals stand allowed accordingly

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

TDS whenever any compensation is paid for the acquisition of land under the RFCTLARR Act, 2013. 12. We have also quote that Ld. co-ordinate bench in the case of ‘DCIT Vs M/s Ganga Developers [2023, 198 ITD 235] after detailed analysis of provisions of RFCTLARR Act, 2013 and elaborate discussion has adjudicate the issue in favour of the assessee

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made

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

In the result, appeal filed by assessee in ITA No

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

TDS relating to FDRs of un-utilized funds hut is not showing the interest income of FDRs in its Income which is against profusions of section 198

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

In the result, appeal filed by assessee in ITA No

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

TDS relating to FDRs of un-utilized funds hut is not showing the interest income of FDRs in its Income which is against profusions of section 198

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