Commissioner of Income tax-V, vs. M/s. INTRACK INC,

1) of Section 139 of the Act. 16.2: One can notice that the object of brining about provision of Section 40(a)(ia) in the year 2005 – 06 was to augment compliance of TDS

Allam Bali Reddy, vs. Asst.Commissioner of Income Tax,

Appeals stand disposed of in terms of

1. THE COMMISSIONER OF INCOME-TAX, TDS, NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX(TDS), TDS CIRCLE – 18(2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE – 560 032. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE) AND: M/S TTK HEALTHCARE TPA PVT. LTD., NO.2, H.B.COMPLEX, 2 100 FEET BTM RING ROAD

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

Bench: SANJAY KUMAR,M.S.K.JAISWAL

TDS applies only to those sums which are "chargeable to tax" under the Income-tax Act.” 19. The words “such sum” and “income tax on income comprised therein” also finds a place in Section 194C[1

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 201(1) of the Act should be enforced after the tax deductor has satisfied TAXAP/33/2000 11/27 JUDGMENT the officer-in-charge of TDS

Commissioner of Income Tax, vs. Agricultural Market Committee,

The appeals are dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

TDS on the amount paid to the KPTCL towards SLDC charges. The Assessing Officer invoking the provisions of Section 201(1

M/S.P.SATYANARAYANA AND SONS vs. INCOME TAX OFFICER, WARD 1[9], HYDERABAD

Appeals are allowed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

TDS need be made as the provisions of Section 195(1) read with 15 9(1)(vi) and (vii) read

THE COMMISSIONER OF INCOME TAX IV vs. M/S. PRABHATH AGRI BIO TECH P. LTD.,

The appeals stand dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

TDS provisions relate to and prescribe one of the modes of collection of tax. It is with this objective that duties or “obligations” are imposed on the payer. This does not override or disturb the primary “obligation” imposed by the charging section read with the computation provisions. Further, we are specifically concerned with Section 17(1

M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,

The appeals are disposed of

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

1)(a) of the Act, refund along with interest under Section 244A was given of the excess TDS and advance

COMMR OF INCOME TAX-II, HYDERABAD vs. M/S JAPSON ESTATES PVT LTD., HYDERABAD

The appeal is allowed;

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

TDS v. Bharat Hotels Ltd., reported in (2015) 64 taxmann.com 325 (Karnataka) and in the case of The Director of Income Tax International Taxation & Anr., v. The Execution Engineer, M/s. Bangalore Water Supply and Sewerage Board (ITA No.166/2011 c/w ITA No.148/2011, disposed of on 24.8.2020) would state that to pass order under Section 201(1

M/S.VODAFONE IDEA LIMITED vs. THE ASST COMISSIONER OF INCOME TAX

The Appeal is allowed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 260(4) of the lncome-Tax Act, against the order dated.20-07-2018 passed in lTA.No. 14451Hyd12015 (Assessment year 2014-15) on the file of the lncome Tax Appellate Tribunal Hyderabad Bench'B', Hyderabad preferred against the Order dated: 30-10-2015 passed in ITA No.0513/C|T(A)- 8iHydel2015-16 on the file of the Commissioner of lncome Tax (Appeals

Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income

The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income

Commissioner of Income Tax-II, vs. The Sirpur Paper Mills Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income

The Commissioner of Income Tax, vs. N. Annapurna

The appeals are dismissed with no order as to costs

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 201 (1) (a) of the Act. The Assessee stated that it had no intention of concealing any income or TDS

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

TDS cannot be disallowed u/s. 40(a)(ia) of the Act as the provisions of Section 11 of the Act was applicable to the assessee? ii. Whether the Tribunal was correct in holding that professional fee of Rs.45,69,998/- paid to Apollo Hospital for managing and running BGS Medical Foundation would not attract Section 194J