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

Appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

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. 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

The Commissioner of Income Tax - VI vs. Sri Danda Dharanidhar

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 194- H of the IT Act stands attracted and the requirement to deduct TDS arises. The realities of how the airline

THE PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. M/S. DR. VEMPALA BALA MANOHER, VISAKHAPATNAM

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 194-A of the Income Tax Act, the Insurance Company deducted a sum of Rs.44,662/- on account of TDS

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

TDS in respect of rent received on behalf of others, cancelled the interest. The ITAT agreed with the CIT (A). 82. Under Section 194

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

Appeals of the Revenue are dismissed

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

TDS in respect of rent received on behalf of others, cancelled the interest. The ITAT agreed with the CIT (A). 82. Under Section 194

The Commissioner of Income Tax vs. M/s.A.Venkateswarlu AND Co

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

TDS under section 194-A of the Income Tax Act. He would further submit that in the present case the awarded

Commissioner of Income Tax-1, vs. Agricultural Market Committee,

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

Section 194-I of the Income Tax Act (hereinafter referred to as 'the Act), whereas dispute in the present case was in respect of TDS

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

194-I of the Act and therefore, tax ought to have been deducted at 20 per cent under the said provisions as against deduction of tax at 2 per cent under Section 194C of the Act. The Assessing Officer therefore levied interest under Section 201(1A) of the Act on the amount of tax alleged to be short deducted. This

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

In the result, the appeal is disposed of

TDS) passed orders on 06.03.2009 6 under Section 201(1) and 201(1A) of the Act for Financial years 2003-04 to 2008-09 and inter alia held that payments made by the assessee to the hospitals constituted fees for professional services liable for tax deduction at source under Section 194J of the Act. Accordingly, a total demand of Rs.107

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

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 Act, 2010, w.e.f. 01.04.2010. Prior to its substitution, proviso as substituted by the Finance Act, 2008, w.r.e.f. 01.04.2005, read as under

The Commissioner of Income Tax - III vs. Smt. Phoola Rani Gupta

In the result the appeal is dismissed

Bench: GODA RAGHURAM,N.RAVI SHANKAR

TDS, WARD-16(1), BANGALORE, ETC., THIS ITA COMING ON FOR HEARING, THIS DAY ALOK ARADE J., DELIVERED THE FOLLOWING:- JUDGMENT This appeal under Section 260-A of the Income Tax Act has been filed by the revenue which was admitted by a Bench of this Court vide order dated 18.9.2012 by framing the following the substantial questions

The Commissioner of Income Tax -11 vs. The AP Mineral Development Corporation Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS), HUBLI. THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING: JUDGMENT Revenue, with a question of law as to whether Tribunal was correct in holding that a Co-operative Bank was not required to deduct tax on the interest paid to the members on the ground that they were exempt under Section 194A

The Pr. Commissioner of Income Tax-6 vs. Mrs. Urmila Singh

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS), HUBLI. THESE APPEALS COMING ON FOR ADMISSION, THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING: JUDGMENT Revenue, with a question of law as to whether Tribunal was correct in holding that a Co-operative Bank was not required to deduct tax on the interest paid to the members on the ground that they were exempt under Section 194A