Principal Commissioner of Income Tax-1 vs. M/s Sri Sri Gruha Nirman India Pvt. Ltd.

Appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

143(2) of the Act were issued. 3.2 In the course of assessment proceedings, the Assessing Officer noticed that the respondent/assessee had claimed deductions under Section Digitally Signed By:VAISHALI CHAUHAN Signing Date:10.01.2024 15:43:36 Signature Not Verified ITA 1021/2019 & 157/2023 Page 5 of 9 pages 80IC of the Act to the tune of Rs.7

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

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

143(2) was issued and served on the assessee on 23.08.2007. In response to the same, the Internal Auditor has appeared and represented the case and produced various documents and books of account for verification. 4. On the question of depreciation, the Trust had claimed deduction towards depreciation allowance 4 amounting to Rs.8,41,36,636/- which includes depreciation

PENDURTHI CHANDRASEKHAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

The appeal is allowed and all the four substantial

TDS on entire amount in utter disregard to the provisions of Sec.145 of the Act and method of accounting followed by the assessee? 3. Heard Mr. K. Vasantha Kumar, learned counsel for the appellant and Smt. M. Kiranmayee, learned senior standing counsel for the Department. 4. A search and seizure operation under Section 132 of the Income

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 143(3) on 17.12.2010 raising a demand of Rs.5,15,095/-. A sum of Rs.23,48,979/- for the CAD documentation and other charges, the petitioner was required to explain why the expense should not be disallowed as the petitioner did not deduct TDS

The Commissioner of Income Tax - IV vs. National Mineral Development Corporation Ltd.,

The appeal is dismissed

Section 143(3) of the Act at an income of Rs.3,43,790/-, the records had shown that the assessee had claimed an amount of Rs.47,81,505/- in the profit and loss account on account of labour charges. The Assessing Officer thus had come to the conclusion that no TDS

M/S. SREE TRADING CORPORATION vs. INCOME TAX OFFICER, WARD 4(1), HYDERABAD

Bench: N.TUKARAMJI,UJJAL BHUYAN

TDS certificate and annual return of deduction of tax filed in Form No.26 (c) by the assessee and rely upon the oral evidence of the sundry creditors given behind the back of the assessee?” 5. Appellant is an assessee under the Act carrying on the business of commission agent for M/s. Parle Products, Mumbai which includes transportation of its products