DIRECTOR OF INCOMD TAX [INTERNATIONAL TAXATION] HYDERABAD vs. M/S M W ZANDER [S] PTE LIMITED-INDIA BR, HYDERABAD

Appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

V) of Sub Section (3) of Section.194A exempts such income credited or paid by a co-operative society to a member thereof from the requirement of TDS. On the other hand, clause(viia) of Sub Section(3) of Section 194A

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

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 I vs. Mesmer Technologies Ltd

The appeals are allowed in part

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

V. HOSMANI I.T.A.No.673/2016 C/W I.T.A.No.671/2016 & I.T.A.No.672/2016 IN I.T.A.No.673/2016: BETWEEN : BANGALORE METRO RAIL CORPORATION LIMITED, 3RD FLOOR, BMTC COMPLEX, K.H.ROAD, SHANTI NAGAR, BENGALURU-560027 ...APPELLANT (BY SRI A.SHANKAR, SENIOR COUNSEL A/W SRI BHAIRAV KUTTAIAH, ADV.) AND : DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(1) 4TH FLOOR, HMT BHAVAN, BENGALURU-560032 …RESPONDENT (BY SRI K.V.ARAVIND, ADV.) THIS INCOME

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

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

v. Associated Hotels of India Limited, reported in TAXAP/33/2000 5/27 JUDGMENT [(1972)29 STC 474 (SC)] where the Apex Court held that when the principal objective of work undertaken by the payee of the price is not a transfer of chattel qua chattel, the contract is of work and labour. The Adjudicating authority also made a mention of the judgment