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 194A Under Section 194A of the Income Tax Act, 1961, Tax is deductible at source from any payment of income by way of interest other than income by way of interest on securities. Clause (V) of Sub Section (3

Commissioner of Income Tax V vs. C Eswar Reddy AND Co.,

The appeals stand dismissed answering all the

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS default for the relevant assessment year to be Rs.1,36,040/- and the Assessing Officer was directed to pass revised order under Section 201 of the Act. Similarly, reckoning the deduction made under Annexure-9 produced in M.A. No. 452 of 2015, the Commissioner restricted the penalty under Section 271C to Rs.74,669/-. Both the orders of the Commissioner

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(3

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(3

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

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

3. Whether the Tribunal erred in law in not holding that the provisions of section 194J are not applicable to the facts and consequently there is no need to deduct any tax at source on the facts and circumstances of the case? 4. Without prejudice whether the Tribunal erred in law in not holding M/s KIADB being an entity registered

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

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

TDS was deductible from the entire payment made to Messrs. Essar TAXAP/33/2000 6/27 JUDGMENT Projects Limited for the construction of refinery. When this issue travelled to the Tribunal, it concurred with the findings of the CIT [A] by discussing at length not only the order of CIT [A] but also independently examining the issue and in terms held that there