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

Appeals are dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. ... APPELLANTS (BY SRI.DILIP, ADV. AND SRI.K.V. ARAVIND, ADV.) AND: THE KARNATAKA STATE APEX CO-OPERATIVE BANK LTD., GANDHINAGAR BRANCH BANGALORE. ... RESPONDENT 2 THIS ITA FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30.04.2015 PASSED IN ITA NO.1420/BANG/2014

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

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

37. The decision in CIT v. Mangal Tirth Estates Ltd. 303 ITR 366 (Mad) was a case where the Assessee therein had also followed the CCM. It was engaged in the business of construction and sale of a multi-storeyed office cum shopping complex. The Assessee had under the development agreement agreed to provide air conditioning to the shops

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

Appeals of the Revenue are dismissed

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

37. The decision in CIT v. Mangal Tirth Estates Ltd. 303 ITR 366 (Mad) was a case where the Assessee therein had also followed the CCM. It was engaged in the business of construction and sale of a multi-storeyed office cum shopping complex. The Assessee had under the development agreement agreed to provide air conditioning to the shops

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s 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

TDS 4,26,357 4,26,357 Less Advance Tax -- -- 24,19,743 18,71,668 Add: Interest u/s 234B 2,31,376 1,64,666 Add: Interest u/s 234C 1,52,748 1,18,149 Tax + interest payable 28,03,867 21,54,483 Less: MAT credit 5,48,075 -- Total Tax + interest liability

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

Commissioner of Income Tax - IV vs. M/s. Anand Food Products,

The appeal stands disposed of on the ground of low tax effect

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 1St March, 2023 Appearance : Mr. Soumen Bhattacharjee, Adv. …For Appellant The Court : - This Appeal Has Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 12.04.2013 Passed By The Learned Income Tax Appellate Tribunal “B” Bench, Kolkata In I.T.A. No. 1336/Kol/2011 Relating To The Assessment Year 2005-2006. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :- I) Whether On The Facts & In The Circumstances Of The Case The Ld. Tribunal Has Erred In Law In Deleting The Addition Made By The Assessing Officer Under Section 40(A)(Ia) Of Income Tax Act, 1961, An Amount Of Rs.30,44,166/- Relating To The Payment Made By The Assessee On Account Of Online Advertisement, To M/S Google Ltd. & M/S. Overture Services Without Deducting Tds, By Holding That The Assessee Was Under No Obligation To Deduct Tds Under Section 195 Of The I.T. Act, 1961? Ii) Whether On The Facts & In The Circumstances Of The Case The Ld. Tribunal Has Erred In Law In Deleting The Addition Of Rs.30,44,166/- Made

Section 195 of the I.T. Act, 1961? ii) Whether on the facts and in the circumstances of the case the Ld. Tribunal has erred in law in deleting the addition of Rs.30,44,166/- made 2 by the assessing officer on account of non deduction of TDS on payment of online advertisement, to M/s Google Ltd. and M/s Overture Services

Commissioner of Income Tax-III vs. Sigma Constructions

In the result, the appeal is dismissed

Section 260-A 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 2003-04. The appeal was admitted by a Bench of this 3 Court vide order dated 21.09.2015 to consider the following substantial questions

Commissioner of Income Tax-II, vs. M/s. Kura Homes Pvt. Ltd.,

Appeal stands allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

37 of 2013, whereby a meagre compensation of Rs.2,31,000 with interest has been awarded in favour of the appellants. In the instant appeal, the claimant-appellant prays for enhancement of compensation amount along with interest. 3. As per the factual matrix, on 18.11.2021, the injured, Sultan Singh was going to Jamshedpur from Chandil by his motorcycle. When