The Commissioner of Income Tax, vs. N. Annapurna

The appeals are dismissed with no order as to costs

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS. The Assessee stated that it had been advised that salary paid outside India was not liable to tax in India. The Assessee accordingly submitted that it was prevented by reasonable cause for not deducting tax at source on the sum paid outside India. ITA 371/2005 & connected matters Page 6 of 15 6. The Assessing Officer (‘AO’) passed an order

The Commissioner of Income Tax-IV vs. M/s.OCV Reinforcement Manufacturing Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

206 and 207, ll Floor, Saptagiri Towers Begumpet, Hyderabad-16 AND 1 ...Revision Petitioners Nethavath Vijaya, W/o. Late Nethavath Keethya @ Ravi, Aged about 33 years, Occ: Household Nethavath Praveen, S/o. Late Nethavath Keethya @ Ravi, Aged about 14 years, Occ: Student Nethavath Naveen, S/o. Late Nethavath Keethya @ Ravi, Aged about 11 years, Occ: Student Petitioners No.2 and 3 being minors