Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

3) KHC 193 (DB)], the question must be referred for consideration by a Full Bench. 13. Adv. A.Kumar, the learned counsel appearing for the three priests who have individually filed appeals, after adopting the arguments of the learned Senior Counsel, further added that the right claimed by the three individual appellants is sourced from the canon law and according

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

3) KHC 193 (DB)], the question must be referred for consideration by a Full Bench. 13. Adv. A.Kumar, the learned counsel appearing for the three priests who have individually filed appeals, after adopting the arguments of the learned Senior Counsel, further added that the right claimed by the three individual appellants is sourced from the canon law and according

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

3) KHC 193 (DB)], the question must be referred for consideration by a Full Bench. 13. Adv. A.Kumar, the learned counsel appearing for the three priests who have individually filed appeals, after adopting the arguments of the learned Senior Counsel, further added that the right claimed by the three individual appellants is sourced from the canon law and according

Commissioner of Income Tax-II, vs. The Sirpur Paper Mills Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

3) KHC 193 (DB)], the question must be referred for consideration by a Full Bench. 13. Adv. A.Kumar, the learned counsel appearing for the three priests who have individually filed appeals, after adopting the arguments of the learned Senior Counsel, further added that the right claimed by the three individual appellants is sourced from the canon law and according

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

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

Commissioner of Income Tax-(TDS), vs. M/s.Neeladri Chit Funds Private Ltd.,

Appeals are dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

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 Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

M/s.V.R.Farms Pvt Ltd vs. Deputy Commissioner of Income Tax

The appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

TDS amount. It was further contended that by virtue of section 115JAA(4) the assessee is entitled to set off MAT credit at the stage at which the tax has become payable. Consequently, it was submitted, that the assessee is entitled to take into account the tax credit (MAT credit) available to it under section 115JAA when it computes

M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,

The appeals are disposed of

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

3) of section 143 or section 144 or section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was ITA Nos. 167/2012 & 168/2012 Page

THE COMMISSIONER OF INCOME TAX IV vs. M/S. PRABHATH AGRI BIO TECH P. LTD.,

The appeals stand dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

TDS provisions relate to and prescribe one of the modes of collection of tax. It is with this objective that duties or “obligations” are imposed on the payer. This does not override or disturb the primary “obligation” imposed by the charging section read with the computation provisions. Further, we are specifically concerned with Section

The Commissioner of Income Tax-I, vs. M/s. Celestial Laboratories Limited,

In the result, the appeal is disposed of

TDS as prescribed under Section 194J has been upheld by the Bombay as well as Delhi High Court except to the extent of penalty as prescribed under Section 271C. It is also argued that the person referred to in Section 194J and Explanation (a) appended to Section 194J(1) need not himself / herself is to be a Doctor and therefore

The Commissioner of Income Tax-III vs. Smt.D.K.Aruna

The appeals are disposed of accordingly

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS and the date on which the recipient actually paid income tax on the amount for which there has been a short fall in such deduction. 16) Therefore, before any liability is imposed on the appellant for payment of tax, it is required to be verified as to whether respective toll lessees of the Himachal Pradesh Government had in fact

M/S.P.SATYANARAYANA AND SONS vs. INCOME TAX OFFICER, WARD 1[9], HYDERABAD

Appeals are allowed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

TDS at 20% under Section 195(1) of the Act and also paid the same to Government account. However, according to the assessee, since it is a cost sharing agreement and payments were made by the assesee for reimbursement of cost/expenses, no 16 income is embedded therein. Therefore, the assessee is not liable to deduct tax under Section

The Commissioner of Income Tax vs. M/s.A.Venkateswarlu AND Co

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

section 194-A of the Income Tax Act. He would further submit that in the present case the awarded amount is `11,75,087/- and the interest accrued thereupon is `6,18,367/- therefore the petitioner was liable to deduct TDS on the interest part @ 20% and 2 accordingly deducted TDS of `1,23,673/- and submitted with the Income

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

Bench: J SREENIVAS RAO,ALOK ARADHE

3. The Assessee states that the Gopal Das Bhawan Project was completed in the Financial Year („FY‟) 1994-95 relevant to Assessment Year („AY‟) 1995-96. Some of the allottees of the flats refused to take them for completion since the New Delhi Municipal Council („NDMC‟) changed the ITA 210/2003 & connected matters Page 6 of 36 usage of the Lower

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

3. The Assessee states that the Gopal Das Bhawan Project was completed in the Financial Year („FY‟) 1994-95 relevant to Assessment Year („AY‟) 1995-96. Some of the allottees of the flats refused to take them for completion since the New Delhi Municipal Council („NDMC‟) changed the ITA 210/2003 & connected matters Page 6 of 36 usage of the Lower

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

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

20 per cent under the said provisions as against deduction of tax at 2 per cent under Section 194C of the Act. The Assessing Officer therefore levied interest under Section 201(1A) of the Act on the amount of tax alleged to be short deducted. This decision also notes a circular issued by the CBDT

THE PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. M/S. DR. VEMPALA BALA MANOHER, VISAKHAPATNAM

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

3 OWP No. 741/2017 claimants, the Insurance Company deducted income tax at the rate of 20% as TDS and deposited the same in the government treasury. 8. That being the position, the petitioner-Insurance Company has carried out the mandate of Clause (ix) of Section