The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

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

TDS applies only to those sums which are "chargeable to tax" under the Income-tax Act.” 19. The words “such sum” and “income tax on income comprised therein” also finds a place in Section 194C[1

Commissioner of Income Tax, vs. Agricultural Market committee,

The appeals are dismissed

Bench: V.V.S.RAO,SANJAY KUMAR

TDS. 2. While admitting the matter following questions were framed:- 1. Whether Tribunal was justified in holding that the payment made by the assessee in form of transmission/ wheeling/ SLDC charges were not liable to be deducted at source either under Section 194J or 194C

The Commissioner of Income Tax-I, vs. Aditya Music (India) Pvt.Ltd.,

194C of the Act at the rate of 2%. The Assistant Commissioner of Income Tax, TDS Circle, Patna, by his order dated 19.01.2011 under Section 201(1

Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Parchuru

194C of the Act at the rate of 2%. The Assistant Commissioner of Income Tax, TDS Circle, Patna, by his order dated 19.01.2011 under Section 201(1

Mr. Vasamsetty Veera Venkata Satyanarayana vs. The Principal Commissioner of Income Tax -1

Appeal stands dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

1. The challenge is to the order passed by the Income Tax Appellate Tribunal, Jaipur Bench (hereinafter referred to as “ITAT”) dated 28.06.2024, whereby the order passed by the learned Commissioner Income Tax (TDS) (hereinafter referred to as “CIT TDS”) under Section 263 of the Income Tax Act, 1961 (hereinafter referred to as the “Act of 1961”) dated