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

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

TDS Circle, Patna, by his order dated 19.01.2011 under Section 201(1)/201(1A) of the Act held that the deduction ought to have been made by the assessee under Section 194I of the Act and accordingly directed further amounts of Rs.5,04,86,721/- to be deposited by the assessee including the amount of interest on short deduction

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

TDS Circle, Patna, by his order dated 19.01.2011 under Section 201(1)/201(1A) of the Act held that the deduction ought to have been made by the assessee under Section 194I of the Act and accordingly directed further amounts of Rs.5,04,86,721/- to be deposited by the assessee including the amount of interest on short deduction

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

194C; (v) “rent” shall have the same meaning as in clause (i) to the Explanation to section 194-I; (vi) “royalty” shall have the same meaning as in Explanation 2 to clause (vi) of sub- section (1) of section 9; By Finance Act, 2010, the said provision is substituted by the following: Substituted by the Finance Act, 2010, w.e.f

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

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

5. The Assessing Officer initiated proceedings under Section 201 of the Act for the assessment years under consideration on the ground that the appellant ought to have deducted tax at source on payments made to KIADB and passed separate orders holding that - 7 - the appellant, as an assessee in default under Section 201(1), levied interest under Section