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

THE COMMISSIONER OF INCOME TAX-I, vs. AYYAPPA INFRA PROJECTS PVT LTD.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS on the said amount. The assessing authority thereafter added this amount of Rs. 23,48,979/- to the total income and disallowed the expense which was debited in the Profit & Loss Account. Against Ext.P3 Order dated 17.12.2010 passed by the assessing authority, the petitioner filed a Revision Petition under section 264 of the Income Tax Act before

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

Section 201 (1A), assessee was liable to pay simple interest at one per cent for every month or part of month, in case of failure to deduct tax on payment of deducted tax, increase is made correspondingly from one per cent to one and half per cent for every month or part of month for discouraging delay in deposit

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

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

Appeals are allowed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

10 2. The Income Tax Officer, Ward-19(1), International Taxation, Rashtrothana Bhavan, No.14/3 6th Floor, Nrupathunga Road, Bangalore. …Appellants (By Sri. K V Aravind, Advocate) AND: CGI Information Systems and Management Consultants (P) Ltd., No 38/1, Naganathapura, Electronic City Post, Bangalore-560 100. ...Respondent (By Sri.G.Sarangan, Sr.Adv for Sri.Balram.R.Rao and Sri.K.S.Ramabhadran, Advocate) ITA filed u/S.260-A

Late Smt. Hoorjahan Begum vs. Tghe Income Tax Officer

Appeal stands disposed off

Bench: RAMESH RANGANATHAN,S.RAVI KUMAR

Section 192(1) of the Income Tax Act, 1961 has deducted the tax at source from the employee's salary. In case if an objection is raised by any party, the objector is required to prove by producing evidence such as LPC to suggest that the employer failed to deduct the TDS from the salary of the employee. However, there

The Commissioner of Income Tax- I vs. M/s. Avon Organics Limited

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

100% Export Oriented Unit under STPI scheme and had commenced operations from 1.4.2004. The Assessing Officer as well as the Tribunal have held that the appellant assessee had commenced its operations only from 1.6.2004, i.e. the date on which the appellant assessee entered into “service agreement” with its parent company and, therefore, the expenditure incurred between 1.4.2004 to 31.5.2004 should

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

Appeals stand disposed of in terms of

SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.866/BANG/2012, FOR THE ASSESSMENT YEAR 2005-06, PRAYING THIS HON’BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT, BANGALORE IN ITA NO.866/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER

State Bank of Hyderabad vs. Deputy Commissioner of Income Tax

The appeal is dismissed as withdrawn with

100 FEET BTM RING ROAD, BTM I STAGE, BTM LAYOUT, BENGALURU – 560 068. ... RESPONDENT (BY SMT./Ms.MANASA ANANTHAN, ADVOCATE FOR SMT.TANMAYEE RAJKUMAR, ADVOCATE, (VIDEO CONFERENCING)) 2 THIS I.T.A. IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19/04/2013 PASSED IN ITA NO.986/BANG/2012, FOR THE ASSESSMENT YEAR 2009- 10, PRAYING THIS HON'BLE COURT

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

TDS. These expenses are hereby disallowed u/s40a(ia). Surveying & consultation exp B L G Construction 89809 Office renovation Ghanshyam Jangid 180335 Advertisement Kalarthi 134549 Site office Kaluram Sonel 55230 Advertisement Kushal Global Ltd 24750 Supervision over contractors @ 2% Sudesh Purohit 69317 Advertisement Vikalp Events & Promotion 77000 Advertisement Vyas Enterprises 22448 CD Presentation Sandeep Yadav 75000 Total 728438 Subject