SUNIL KU.SAHU vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the above terms

Bench: The Learned Tribunal, Are As Under:- A) That The Learned Tribunal Has Erred In Adopting The Multiplier Dependent On The Age Of The Mother Of The Deceased, Rather Than On The Age Of The Deceased. The Learned Counsel For The Appellants Submits That The Multiplier Has To Be Based On The Age Of The Deceased. He Submits That, In The Present Case, The Deceased Was Aged Digitally Signed By:Sunil Signing Date:04.09.2023 18:34:06 Signature Not Verified

TDS certificate) of the deceased, to submit that the said certificate shows the income of the deceased as Rs.9

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.NIDAN

The Appeal is allowed

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

TDS circle-'1 5(2), Hyderabad. Between: It//s.Tata teleservices Limited, 5th Floor, KLK Estate, Fateh Maidan Road, Hydrabad

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

TDS is to be made on the 'rent'. The expression 'rent' is given much wider meaning under this provision