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

Appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

iii) Whether the Tribunal is right in law in overlooking the established principle of ‘generalia specialibus non derogant’ vis-à- vis the specific provisions of Sec.194A(3)(viia)(b) and general provisions of Sec.194A(3)(v) of the Act? 3 (iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3

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

In the result, the appeal is disposed of

iii) Circular No.8/2009 dated 24.11.2009 issued by the CBDT can be said to be in conformity with the provision contained in Section 194J of the Act? (iv) The Hon’ble Tribunal was correct in remanding the matter to the CIT(A) to consider de novo the alternate contention of the Appellant that it cannot be held to be an ‘assessee

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

3. The substantial questions of law that arise for consideration in all these appeals is whether, the amendment to Section 40(a)(ia) by the Finance Act, 2010, which is given effect from 01.04.2010 is retrospective in nature. 4. Prior to the amendment, the said provision read as under:- Section 40(a)(ia) : any interest, commission or brokerage, rent, royalty

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

3. The Assessee states that the Gopal Das Bhawan Project was completed in the Financial Year („FY‟) 1994-95 relevant to Assessment Year („AY‟) 1995-96. Some of the allottees of the flats refused to take them for completion since the New Delhi Municipal Council („NDMC‟) changed the ITA 210/2003 & connected matters Page 6 of 36 usage of the Lower

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

Appeals of the Revenue are dismissed

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

3. The Assessee states that the Gopal Das Bhawan Project was completed in the Financial Year („FY‟) 1994-95 relevant to Assessment Year („AY‟) 1995-96. Some of the allottees of the flats refused to take them for completion since the New Delhi Municipal Council („NDMC‟) changed the ITA 210/2003 & connected matters Page 6 of 36 usage of the Lower

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

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

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

3. For convenience, the facts of D.B. Income Tax Appeal No.235/2011 are being taken as leading facts. The Assessing Officer, vide its order dated 30.01.2009, raised a demand of Rs.1,70,881/- along {2} DB INCOME TAX APPEAL NO.235/2011 & THREE OTHER INCOME TAX APPEALS with interest thereon amounting to Rs.44,776/-, on account of TDS on the amount paid

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

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

3. Hon’ble Lok Pal Singh, J. By means of present writ petition, petitioner has sought a writ of certiorari setting aside the order dated 22.02.2012 passed by M.A.C.T./F.T.C.-III, Nainital in Execution case no.48 of 2011, whereby the said court has allowed the application moved by the respondent and has directed the petitioner-Insurance Company to deposit