Commissioner of Income Tax-(TDS), vs. M/s.Neeladri Chit Funds Private Ltd.,

Appeals are dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

12. Adv. Kurian George Kannanthanam, the learned Senior Counsel, by inviting the attention of this Court to the concept of the three vows undertaken by a nun or a priest during their initiation into the religious order under the canon law, submitted that, on account of the civil death undergone by the nuns and priests, they are not entitled

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

12. Adv. Kurian George Kannanthanam, the learned Senior Counsel, by inviting the attention of this Court to the concept of the three vows undertaken by a nun or a priest during their initiation into the religious order under the canon law, submitted that, on account of the civil death undergone by the nuns and priests, they are not entitled

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

12. Adv. Kurian George Kannanthanam, the learned Senior Counsel, by inviting the attention of this Court to the concept of the three vows undertaken by a nun or a priest during their initiation into the religious order under the canon law, submitted that, on account of the civil death undergone by the nuns and priests, they are not entitled

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

12. Adv. Kurian George Kannanthanam, the learned Senior Counsel, by inviting the attention of this Court to the concept of the three vows undertaken by a nun or a priest during their initiation into the religious order under the canon law, submitted that, on account of the civil death undergone by the nuns and priests, they are not entitled

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

12. Adv. Kurian George Kannanthanam, the learned Senior Counsel, by inviting the attention of this Court to the concept of the three vows undertaken by a nun or a priest during their initiation into the religious order under the canon law, submitted that, on account of the civil death undergone by the nuns and priests, they are not entitled

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

12. Adv. Kurian George Kannanthanam, the learned Senior Counsel, by inviting the attention of this Court to the concept of the three vows undertaken by a nun or a priest during their initiation into the religious order under the canon law, submitted that, on account of the civil death undergone by the nuns and priests, they are not entitled

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

The appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

12. Reliance was also placed by the learned counsel for the revenue on the Bombay High Court decision in CIT v. Kotak ITA Nos. 402/2005 & Others Page No.15 of 44 Mahindra Finance Ltd: 265 ITR 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

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

12 of 36 Analysis and reasons 16. A fact which has not been addressed by either the AO or the ITAT is that the Assessee follows the CCM and not the PCM. AS 7 which was originally issued by the ICAI in December 1983 was first revised in 2002. The revised AS 7 came into effect in respect

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

Appeals of the Revenue are dismissed

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

12 of 36 Analysis and reasons 16. A fact which has not been addressed by either the AO or the ITAT is that the Assessee follows the CCM and not the PCM. AS 7 which was originally issued by the ICAI in December 1983 was first revised in 2002. The revised AS 7 came into effect in respect

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

In the result, the appeal is disposed of

TDS as prescribed under Section 194J has been upheld by the Bombay as well as Delhi High Court except to the extent of penalty as prescribed under Section 271C. It is also argued that the person referred to in Section 194J and Explanation (a) appended to Section 194J(1) need not himself / herself is to be a Doctor and therefore

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

12% to 18% per annum in the provision of Section 201 (1A). Prior to the said amendment of Finance Act, 2010 under 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

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

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

Section 194J of the Act. The arguments of the revenue that the fees paid by the - 17 - assessee is towards technical services is imaginary one not established with substantial material. 12. xxxx 13. It is trite that, if there is no income embedded in a payment, then TDS

Commissioner of Income Tax, vs. Agricultural Market Committee,

The appeals are dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

12 I. T. A.No.464/2012 BETWEEN: 1. The Commissioner of Income-Tax TDS, HMT Bhavan, Bellary Road, Bangalore 2. The Income-Tax Officer TDS Ward, Aayakar Bhavan, Sedam Road, Gulbarga – 585 105 …Appellants (By Sri K.V.Aravind and Sri Ameetkumar Deshpande, Advocates) AND: Gulbarga Electricity Supply Company Ltd., Corporate Office, Main Road, Gulbarga - 585 102 ... Respondent (By Sri A Shankar

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 with Article 12

The Commissioner of Income Tax, vs. N. Annapurna

The appeals are dismissed with no order as to costs

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

12 of 15 Thus Section 271C (1)(a) makes it clear that the penalty leviable shall be equal to the amount of tax which such person failed to deduct. We cannot hold this provision to be mandatory or compensatory or automatic because under Section 273B Parliament has enacted that penalty shall not be imposed in cases falling thereunder. Section 271C

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

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