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 195(1

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

iv. depreciation of plant and equipment that cannot be allocated to a particular contract.” 21. The pros and cons of the CCM are discussed in para 10. Para 11.2 of AS 7 states that when a contractor uses a particular method of accounting for a contract, “then in respect of all other contracts that meet similar criteria, the same method

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

Appeals of the Revenue are dismissed

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

iv. depreciation of plant and equipment that cannot be allocated to a particular contract.” 21. The pros and cons of the CCM are discussed in para 10. Para 11.2 of AS 7 states that when a contractor uses a particular method of accounting for a contract, “then in respect of all other contracts that meet similar criteria, the same method

Commissioner of Income Tax [TDS] vs. Sri VAraha Laxmi Nrusimha Swamy DEvastanam

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

iv) Whether the circulars of 1944 and 1977 are valid? If yes, do they exclude TDS from the salaries of nuns or priests? (v) Whether deduction of tax at source violates Article 25 of the Constitution of India? (vi) Whether the non-deduction of tax at source from the salaries of nuns or priests for more than 76 years confers

The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

iv) Whether the circulars of 1944 and 1977 are valid? If yes, do they exclude TDS from the salaries of nuns or priests? (v) Whether deduction of tax at source violates Article 25 of the Constitution of India? (vi) Whether the non-deduction of tax at source from the salaries of nuns or priests for more than 76 years confers

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

iv) Whether the circulars of 1944 and 1977 are valid? If yes, do they exclude TDS from the salaries of nuns or priests? (v) Whether deduction of tax at source violates Article 25 of the Constitution of India? (vi) Whether the non-deduction of tax at source from the salaries of nuns or priests for more than 76 years confers

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

iv) Whether the circulars of 1944 and 1977 are valid? If yes, do they exclude TDS from the salaries of nuns or priests? (v) Whether deduction of tax at source violates Article 25 of the Constitution of India? (vi) Whether the non-deduction of tax at source from the salaries of nuns or priests for more than 76 years confers

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

iv) Whether the circulars of 1944 and 1977 are valid? If yes, do they exclude TDS from the salaries of nuns or priests? (v) Whether deduction of tax at source violates Article 25 of the Constitution of India? (vi) Whether the non-deduction of tax at source from the salaries of nuns or priests for more than 76 years confers

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

iv) Whether the circulars of 1944 and 1977 are valid? If yes, do they exclude TDS from the salaries of nuns or priests? (v) Whether deduction of tax at source violates Article 25 of the Constitution of India? (vi) Whether the non-deduction of tax at source from the salaries of nuns or priests for more than 76 years confers

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

The appeals are disposed of accordingly

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

36 & 44 of 2010 & ITA Nos.3 and 14 of 2011 Decided on: 10.08.2023 ITA No.56 of 2009 Asstt. Excise & Taxation Commissioner, Bilaspur, H.P. .… Appellant. Versus Income Tax Officer (TDS), Palampur, Camp at Shimla …. Respondent. ITA No.57 of 2009 Asstt. Excise & Taxation Commissioner, Una, H.P. .… Appellant. Versus Income Tax Officer (TDS), Palampur, HP …. Respondent. ITA No.58 of 2009 Asstt. Excise & Taxation