ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

TDS can be made out of transmission charges. It was just a service obtained from the govt. electricity company which had got infrastructure in the form of equipment and transmission lines and hence section 194-I was not applicable for transmission and wheeling charges. 15

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, VILLAGE: TAMASEONI,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

THE GRAMIN SEWA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER, WARD-1(3),RAIPUR, RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS Rs. 4,15,517/- deducted from commission received on paddy procurement business 4. Disallowance of the assessee’s claim for Rs.5,54,758/- deduction of profit from PDS u/s.80P(2)(c)(ii) of the Act. 5. Disallowance of assessee’s claim for Rs. 23,15,409/- deduction of dividend income u/s.80P(2)(d) of the Act. After making