Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

B. KURIAN SRI.K.T.THOMAS RESPONDENTS/RESPONDENTS: 1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003. 2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME

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

The appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

119 (Bom) for explaining the scope of sections 234B and 234C. The Bombay High Court observed that: ―Section 234B and section 234C fall under Chapter XVII of the Income-tax Act which deals with collection and recovery. Chapter XVII-F deals with interest chargeable in certain cases. Section 234B along with section 234A and section 234C were inserted

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

In the result, the appeal is disposed of

B)], DATED 24-11-2009 3. The services rendered by hospitals to various patients are primarily medical services and, therefore, provisions of section 194J are applicable on payments made by TPAs to hospitals etc. Further for invoking provisions of section 194J, there is no stipulation that the professional services have to be necessarily rendered to the person who makes payment

Commissioner of Income Tax, vs. M/s Polisetty Somasundaram,

TDS was deducted and deposited in the Government account. Since no information was furnished by the assessee nor any evidence is available on record to substantiate the claim of the assessee as genuine, the expenses of Rs.2,00,00,000/- not relating to the business were disallowed and added to the income of the assessee.” Against the said order

Commissioner of Income Tax, vs. Agricultural Market committee,

The appeals are dismissed

Bench: V.V.S.RAO,SANJAY KUMAR

b) fees for technical services26, 27[or] [(ba) any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192, to a director of a company, or] [(c) royalty, or (d) any sum referred to in clause (va) of section 28,]shall, at the time of credit of such