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

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 201(1) of the Act should be enforced after the tax deductor has satisfied TAXAP/33/2000 11/27 JUDGMENT the officer-in-charge of TDS

COMMR OF INCOME TAX-II, HYDERABAD vs. M/S JAPSON ESTATES PVT LTD., HYDERABAD

The appeal is allowed;

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

TDS v. Bharat Hotels Ltd., reported in (2015) 64 taxmann.com 325 (Karnataka) and in the case of The Director of Income Tax International Taxation & Anr., v. The Execution Engineer, M/s. Bangalore Water Supply and Sewerage Board (ITA No.166/2011 c/w ITA No.148/2011, disposed of on 24.8.2020) would state that to pass order under Section 201

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

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

Appeal stands dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 201(1A) of Rs.2,753/- towards interest. 5. Learned CIT (TDS) also ultimately held that there were specific defects

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

Section 201(1A). The view that while passing on the rents collected to the respective owners the Assessee should have deducted TDS

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

Appeals of the Revenue are dismissed

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

Section 201(1A). The view that while passing on the rents collected to the respective owners the Assessee should have deducted TDS

COMMISSIONER OF INCOME TAX, RAJAHMUNDRY vs. SRI P. VENKATA NANCHARAIAH

The appeal is allowed in the above terms

Bench: C.V.NAGARJUNA REDDY,M.S.K.JAISWAL

TDS) in terms of Section 201(1) of the Income Tax Act, 1961 (‘IT Act’). The AO had levied a penalty

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

Section 201 (1A), assessee was liable to pay simple interest at one per cent for every month or part of month, in case of failure to deduct tax on payment of deducted tax, increase is made correspondingly from one per cent to one and half per cent for every month or part of month for discouraging delay in deposit

The Commissioner of Income Tax, vs. N. Annapurna

The appeals are dismissed with no order as to costs

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 201 (1) (a) of the Act. The Assessee stated that it had no intention of concealing any income or TDS

Commissioner of Income Tax, vs. Agricultural Market Committee,

The appeals are dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

TDS on the amount paid to the KPTCL towards SLDC charges. The Assessing Officer invoking the provisions of Section 201

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

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

Principal Commissioner of Income Tax-1 vs. M/s Sri Sri Gruha Nirman India Pvt. Ltd.

Appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

201(SC). 7. Therefore, insofar as proposed question no. (ii) is concerned, in our view, that question does not arise for consideration. 8. As regards the proposed question no.(i), since Ms Sujatha Shirolkar, Advocate seeks accommodation, list the appeal on 07.12.2023”. 2.2 ITA No. 157/2023 order dated 16.03.2023 “1. This appeal concerns Assessment Year (AY) 2012-13. 2. This

Late Smt. Hoorjahan Begum vs. Tghe Income Tax Officer

Appeal stands disposed off

Bench: RAMESH RANGANATHAN,S.RAVI KUMAR

TDS is prescribed under Section 201(1-A) of the Income Tax Act, 1961. Therefore, in case the income of the victim

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

TDS cannot be disallowed u/s. 40(a)(ia) of the Act as the provisions of Section 11 of the Act was applicable to the assessee? ii. Whether the Tribunal was correct in holding that professional fee of Rs.45,69,998/- paid to Apollo Hospital for managing and running BGS Medical Foundation would not attract Section 194J

The Commissioner of Income Tax-I, Hyderabad. vs. Biological - E Ltd.,

In the result, the appeal is partly

TDS CIRCLE- 18(2), BANGALORE. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year

Commissioner of Income Tax II vs. Sri G.K.Kabra,

In the result, the appeal is partly

TDS CIRCLE- 18(2), BANGALORE. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year

The Commissioner of Income Tax - VI vs. Sri Danda Dharanidhar

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS owed by the assessees. However, interest may be levied under Section 201(1-A) of the IT Act. As an epilogue