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

3 under Section 194C of the Act at the rate of 2%. The Assistant Commissioner of Income Tax, TDS Circle

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

Appeal stands dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 12A. The CIT (TDS), by order dated 22.03.2024, reached to the conclusion that the AO had not properly conducted the inquiry and remanded the matter to the AO for conducting proper inquiry into all the aspects, which could not have been halted by the ITAT. 3. We have carefully considered the submissions advanced at bar and perused the orders

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 of the Income Tax Act? 2. Whether Tribunal was justified in holding -2- that

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 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