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

Appeals are dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS Under Section 194A. 3. A question has also been raised as to whether normal members, associate members and sympathizer members are also covered by the exemptions Under Section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those

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

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

48. For AY 1996-97, the ITAT decided the issue following its decision for AY 1997-98 which, as already noticed, attained finality. However, the Revenue chose to challenge the ITAT‟s finding on the issue for AY 1996-97 by filing ITA 2078 of 2010. This Court while admitting the said appeal on 3rd January 2011 framed a question

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

Appeals of the Revenue are dismissed

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

48. For AY 1996-97, the ITAT decided the issue following its decision for AY 1997-98 which, as already noticed, attained finality. However, the Revenue chose to challenge the ITAT‟s finding on the issue for AY 1996-97 by filing ITA 2078 of 2010. This Court while admitting the said appeal on 3rd January 2011 framed a question

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 192 of the Act is clear that TDS has to be deducted from the salaries payable to nuns or priests, a contrary practise, which was contrary to the law of the land, cannot be permitted to be continued. As held in the decision W.A. No.410/15 & Conn. Cases 100 in Joshi Technologies International Inc. v. Union of India and Others

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 192 of the Act is clear that TDS has to be deducted from the salaries payable to nuns or priests, a contrary practise, which was contrary to the law of the land, cannot be permitted to be continued. As held in the decision W.A. No.410/15 & Conn. Cases 100 in Joshi Technologies International Inc. v. Union of India and Others

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 192 of the Act is clear that TDS has to be deducted from the salaries payable to nuns or priests, a contrary practise, which was contrary to the law of the land, cannot be permitted to be continued. As held in the decision W.A. No.410/15 & Conn. Cases 100 in Joshi Technologies International Inc. v. Union of India and Others

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 192 of the Act is clear that TDS has to be deducted from the salaries payable to nuns or priests, a contrary practise, which was contrary to the law of the land, cannot be permitted to be continued. As held in the decision W.A. No.410/15 & Conn. Cases 100 in Joshi Technologies International Inc. v. Union of India and Others

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 192 of the Act is clear that TDS has to be deducted from the salaries payable to nuns or priests, a contrary practise, which was contrary to the law of the land, cannot be permitted to be continued. As held in the decision W.A. No.410/15 & Conn. Cases 100 in Joshi Technologies International Inc. v. Union of India and Others

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 192 of the Act is clear that TDS has to be deducted from the salaries payable to nuns or priests, a contrary practise, which was contrary to the law of the land, cannot be permitted to be continued. As held in the decision W.A. No.410/15 & Conn. Cases 100 in Joshi Technologies International Inc. v. Union of India and Others

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

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

The appeal is allowed;

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

48,098/- under Section 156 of the Act was issued. Questioning the same, the assessee filed appeal before the Commissioner of Income Tax (Appeals)-12, Bengaluru. The appeal stood dismissed under order dated 15.12.2014. Against which, appeals before the Income Tax Appellate Tribunal ‘A’ Bench, Bangalore (for short ‘ITAT’) were filed in appeal IT(IT)A Nos.11 to 13/Bang/2015

THE COMMISSIONER OF INCOME TAX-I, vs. AYYAPPA INFRA PROJECTS PVT LTD.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

section 143(3) on 17.12.2010 raising a demand of Rs.5,15,095/-. A sum of Rs.23,48,979/- for the CAD documentation and other charges, the petitioner was required to explain why the expense should not be disallowed as the petitioner did not deduct TDS