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

III to section 194C; (v) “rent” shall have the same meaning as in clause (i) to the Explanation to section 194-I; (vi) “royalty” shall have the same meaning as in Explanation 2 to clause (vi) of sub- section (1) of section 9; By Finance Act, 2010, the said provision is substituted by the following: Substituted by the Finance

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/S. PATNI TELECOM SOLUTIONS PVT. LTD.,

Appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

iii) Whether the Tribunal is right in law in overlooking the established principle of ‘generalia specialibus non derogant’ vis-à- vis the specific provisions of Sec.194A(3)(viia)(b) and general provisions of Sec.194A(3)(v) of the Act? 3 (iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

Bench: J SREENIVAS RAO,ALOK ARADHE

10(2)(xv) of the Indian Income Tax Act, 1922? It was acknowledged that “In choosing to compensate its constituents for the loss of their jewellery and maintain its business connections and goodwill, the bank laid out expenditure for the purpose of its business.” 32. It was further explained that “The sole question is whether the bank in incurring

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

10(2)(xv) of the Indian Income Tax Act, 1922? It was acknowledged that “In choosing to compensate its constituents for the loss of their jewellery and maintain its business connections and goodwill, the bank laid out expenditure for the purpose of its business.” 32. It was further explained that “The sole question is whether the bank in incurring

M/s.V.R.Farms Pvt Ltd vs. Deputy Commissioner of Income Tax

The appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and that section 208 stipulates that the advance tax must be paid in the ITA Nos. 402/2005 & Others Page No.14 of 44 financial year itself

COMMISSIONER OF INCOME TAX, RAJAHMUNDRY vs. SRI P. VENKATA NANCHARAIAH

The appeal is allowed in the above terms

Bench: C.V.NAGARJUNA REDDY,M.S.K.JAISWAL

iii) Whether in the facts and circumstances of the case, there exist a reasonable cause U/s 273B of the IT Act when the AO, the CIT (A) and the ITAT failed miserably to correctly ascertain the magnitude of offence U/s 192 of the I.T. Act and imposed the illegal penalty U/s 271C in a mechanical stereotyped manner? Page

The Commissioner of Income Tax-I, vs. M/s. Celestial Laboratories Limited,

In the result, the appeal is disposed of

10. On the other hand, learned counsel for the revenue submitted that Section 194J refers to “person” and therefore, includes the assessee and cannot be confined to individuals alone. It is also pointed out that definition of “professional service” in Section 194J is for 16 the purposes of the Section and the same has rightly been interpreted by Bombay

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10. Thus, contrary to the understanding of the Appellants, the CBDT has submitted before this Court that the circulars of 1944 and even that of 1977 do not exempt the members of the religious congregations from the requirement of TDS on the payments received by them as remuneration in their individual capacity. 11. With the above prelude, we refer

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10. Thus, contrary to the understanding of the Appellants, the CBDT has submitted before this Court that the circulars of 1944 and even that of 1977 do not exempt the members of the religious congregations from the requirement of TDS on the payments received by them as remuneration in their individual capacity. 11. With the above prelude, we refer

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10. Thus, contrary to the understanding of the Appellants, the CBDT has submitted before this Court that the circulars of 1944 and even that of 1977 do not exempt the members of the religious congregations from the requirement of TDS on the payments received by them as remuneration in their individual capacity. 11. With the above prelude, we refer

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10. Thus, contrary to the understanding of the Appellants, the CBDT has submitted before this Court that the circulars of 1944 and even that of 1977 do not exempt the members of the religious congregations from the requirement of TDS on the payments received by them as remuneration in their individual capacity. 11. With the above prelude, we refer

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10. Thus, contrary to the understanding of the Appellants, the CBDT has submitted before this Court that the circulars of 1944 and even that of 1977 do not exempt the members of the religious congregations from the requirement of TDS on the payments received by them as remuneration in their individual capacity. 11. With the above prelude, we refer

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10. Thus, contrary to the understanding of the Appellants, the CBDT has submitted before this Court that the circulars of 1944 and even that of 1977 do not exempt the members of the religious congregations from the requirement of TDS on the payments received by them as remuneration in their individual capacity. 11. With the above prelude, we refer

The Commissioner of Income Tax, vs. N. Annapurna

The appeals are dismissed with no order as to costs

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS. The Assessee stated that it had been advised that salary paid outside India was not liable to tax in India. The Assessee accordingly submitted that it was prevented by reasonable cause for not deducting tax at source on the sum paid outside India. ITA 371/2005 & connected matters Page 6 of 15 6. The Assessing Officer (‘AO’) passed an order

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

iii) of clause (24) thereof, includes the value of any perquisite or profit in lieu of salary taxable under clauses (2) and (3) of section 17, within the meaning of ‗‗income‘‘. All these statutory provisions make it clear that an amount of tax which would have been payable by an employee-assessee, if paid by the employer on behalf

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 at 20% under Section 195(1) of the Act and also paid the same to Government account. However, according to the assessee, since it is a cost sharing agreement and payments were made by the assesee for reimbursement of cost/expenses, no 16 income is embedded therein. Therefore, the assessee is not liable to deduct tax under Section

Late Smt. Hoorjahan Begum vs. Tghe Income Tax Officer

Appeal stands disposed off

Bench: RAMESH RANGANATHAN,S.RAVI KUMAR

iii) the multiplier to be applied with reference to the age of the deceased. If these determinants are standardized, there will be uniformity and consistency in these decisions. There Digitally Signed By:RITU DHIRANIA Signing Date:20.10.2022 17:44:01 Signature Not Verified NEUTRAL CITATION NO: 2022/DHC/004332 MAC.APP. 448/2015 Page 6 of 19 will be lesser need for detailed evidence

The Commissioner of Income Tax, vs. Shri Chidipotu Sridhar,

In the result, the appeal is allowed, as follows;

Bench: RAMESH RANGANATHAN,SURESH KUMAR KAIT

Section 44 (a) (d) of Income Tax Act, 8% of the turnover would be treated as income, if the annual turnover is below Rs.60 lakhs. 8) Rs. 1,77,022/- is the TDS for the assessment year 2011-2012. 9) Rs.5,39,685/- is TDS for the assessment year 2012-2013. 10) After the death of the deceased