Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2) empowers deduction of tax at source wherever it is so deductible under the provisions of the Act. The effect of the aforesaid charging provision is that, if the statute imposes tax and provides for deducting tax at source through its provisions, the same has to be done, peremptorily. 22. Section 14 of the Act deals with Heads of Income

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2) empowers deduction of tax at source wherever it is so deductible under the provisions of the Act. The effect of the aforesaid charging provision is that, if the statute imposes tax and provides for deducting tax at source through its provisions, the same has to be done, peremptorily. 22. Section 14 of the Act deals with Heads of Income

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2) empowers deduction of tax at source wherever it is so deductible under the provisions of the Act. The effect of the aforesaid charging provision is that, if the statute imposes tax and provides for deducting tax at source through its provisions, the same has to be done, peremptorily. 22. Section 14 of the Act deals with Heads of Income

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2) empowers deduction of tax at source wherever it is so deductible under the provisions of the Act. The effect of the aforesaid charging provision is that, if the statute imposes tax and provides for deducting tax at source through its provisions, the same has to be done, peremptorily. 22. Section 14 of the Act deals with Heads of Income

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

The appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

32. The third submission of Mr Vohra was that the provisions called for an equitable construction. He referred to the proviso to section 115 JAA(2) of the said act which stipulated that the no interest shall be payable on the tax credit allowed under subsection (1) of section 115JAA. In the context of this provision, he submitted that

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

In the result, the appeal is disposed of

TDS that the relevant taxes have been paid by the deductee- assessee (hospitals etc.). A certificate from the auditor of the deductee assessee stating that the tax and interest due from deductee- assessee has been paid for the assessment year concerned would be sufficient compliance for the above purpose. However, this will not alter the liability to charge interest under

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

Appeal stands dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

2 of 3) [ITA-13/2025] of TDS under the provisions of the Act which allow certain exemptions to charitable trusts under 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

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

32,81,197. 77. The Court on considering the submissions of the parties is of the view that the AO also did not dispute the fact that the Assessee passed on the rent collected to the respective owners. The TDS deducted at the time of such passing on of rental income was also deposited by the Assessee. Further, the owners

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

Appeals of the Revenue are dismissed

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

32,81,197. 77. The Court on considering the submissions of the parties is of the view that the AO also did not dispute the fact that the Assessee passed on the rent collected to the respective owners. The TDS deducted at the time of such passing on of rental income was also deposited by the Assessee. Further, the owners

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

2) was issued and served on the assessee on 23.08.2007. In response to the same, the Internal Auditor has appeared and represented the case and produced various documents and books of account for verification. 4. On the question of depreciation, the Trust had claimed deduction towards depreciation allowance 4 amounting to Rs.8,41,36,636/- which includes depreciation

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

Late Smt. Hoorjahan Begum vs. Tghe Income Tax Officer

Appeal stands disposed off

Bench: RAMESH RANGANATHAN,S.RAVI KUMAR

Section 192(1) of the Income Tax Act, 1961 has deducted the tax at source from the employee's salary. In case if an objection is raised by any party, the objector is required to prove by producing evidence such as LPC to suggest that the employer failed to deduct the TDS from the salary of the employee. However, there

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

TDS. These expenses are hereby disallowed u/s40a(ia). Surveying & consultation exp B L G Construction 89809 Office renovation Ghanshyam Jangid 180335 Advertisement Kalarthi 134549 Site office Kaluram Sonel 55230 Advertisement Kushal Global Ltd 24750 Supervision over contractors @ 2% Sudesh Purohit 69317 Advertisement Vikalp Events & Promotion 77000 Advertisement Vyas Enterprises 22448 CD Presentation Sandeep Yadav 75000 Total 728438 Subject

Commissioner of Income Tax-II, Hyderabad. vs. M/s.Trinity Advanced Software Labs (P) Ltd.,

The appeal is disposed of in

Bench: The Hon'Ble Mr Justice Anant Ramanath Hegde Regular First Appeal No. 179 Of 2013 (Dec/Pos) Between:

SECTION 151 OF THE CODE OF CIVIL PROCEDURE: The parties hereby submit that with the intervention of the family members, well wishers and friends the above appeal has been compromised between the parties under the following terms and conditions. 1. The appellants in the above appeal are the defendants and the respondents is the plaintiff in the suit filed before