Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

5. Controverting the claim of the petitioners, statements were filed by the second respondent in all the writ petitions, pleading that the CBDT circular does not have the effect of exempting deduction of TDS from the salary paid by the Government to the teachers through their respective institutions. It also stated that the nuns and priests receiving salary from Government

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

5. Controverting the claim of the petitioners, statements were filed by the second respondent in all the writ petitions, pleading that the CBDT circular does not have the effect of exempting deduction of TDS from the salary paid by the Government to the teachers through their respective institutions. It also stated that the nuns and priests receiving salary from Government

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

5. Controverting the claim of the petitioners, statements were filed by the second respondent in all the writ petitions, pleading that the CBDT circular does not have the effect of exempting deduction of TDS from the salary paid by the Government to the teachers through their respective institutions. It also stated that the nuns and priests receiving salary from Government

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

5. Controverting the claim of the petitioners, statements were filed by the second respondent in all the writ petitions, pleading that the CBDT circular does not have the effect of exempting deduction of TDS from the salary paid by the Government to the teachers through their respective institutions. It also stated that the nuns and priests receiving salary from Government

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 amount. It was further contended that by virtue of section 115JAA(4) the assessee is entitled to set off MAT credit at the stage at which the tax has become payable. Consequently, it was submitted, that the assessee is entitled to take into account the tax credit (MAT credit) available to it under section 115JAA when it computes

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

Appeal stands dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 201(1A) of Rs.2,753/- towards interest. 5. Learned CIT (TDS) also ultimately held that there were specific defects

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/S. PATNI TELECOM SOLUTIONS PVT. LTD.,

Appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

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

DIRECTOR OF INCOMD TAX [INTERNATIONAL TAXATION] HYDERABAD vs. M/S M W ZANDER [S] PTE LIMITED-INDIA BR, HYDERABAD

Appeals are dismissed

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

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

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

Commissioner of Income Tax-I vs. M/s. Cargo Handling Pvt. Workers Pool

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

5(2) (d) of the Jammu and Kashmir Prevention of Corruption Act, Svt. 2006 read with Section 120- B/420/465/468 and 471 of the Ranbir Penal Code. The discharge came to take place by virtue of respective order dated 06.12.2010. 6 CRR No. 18/2011 c/w CRR No. 17/2011 CRR No. 19/2011 CRR No. 20/2011 11. The Court of Special Judge (Anti

The Principal Commissioner of Income Tax vs. M/s.Midwest Granites Private Limited

Appeal stands dismissed accordingly

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

TDS as required under Section 194H of the Act? 5. Whether on the facts and in the circumstances of the case

Principal Commissioner of Income Tax-1 vs. M/s Sri Sri Gruha Nirman India Pvt. Ltd.

Appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

TDS under Section 194H of the Act and as such, addition under Section 40(a)(ia) of the Act was not sustainable. 3.5 The appeals filed by the appellant/revenue pertaining to both assessment years were dismissed by the Tribunal by way of the orders, impugned in the present two appeals. 4. As mentioned above, these appeals revolve around two common

COMMISSIONER OF INCOME TAX, RAJAHMUNDRY vs. SRI P. VENKATA NANCHARAIAH

The appeal is allowed in the above terms

Bench: C.V.NAGARJUNA REDDY,M.S.K.JAISWAL

TDS was in contravention of Section 192 of the IT Act. 5. While admitting the appeal on 21st September 2007, this

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

5. So far as the disallowance under Section 40(a)(ia) is concerned, a survey under Section 133A was conducted in the case of M/s. BGS Medical Foundation, known as BGS Appolo Hospital, Mysuru on 16.03.2007. As a result of the survey, it came to light, that the hospital has not deducted taxes as required under the TDS

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

5 instalments. 67. According to the AO, given that the aggregate interest burden was Rs.10 crores up to 31st March in the relevant year, the Assessee would get only 1 lac per acre, the interest was not incurred for the purposes of the Assessee‟s own business but to benefit associate companies. The case of the Assessee was that

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

Appeals of the Revenue are dismissed

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

5 instalments. 67. According to the AO, given that the aggregate interest burden was Rs.10 crores up to 31st March in the relevant year, the Assessee would get only 1 lac per acre, the interest was not incurred for the purposes of the Assessee‟s own business but to benefit associate companies. The case of the Assessee was that

THE COMMISSIONER OF INCOME TAX-TDS vs. M/S.IDEA CELLULAR LTD

Appeals are dismissed as withdrawn

Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO

TDS, Hyderabad ...Appellant AND M/s.ldea Cellular Ltd., H.No.5-9-62, KLK Estates, Fateh Maidan Road, Hyderabad ...Respondent |.T.T.A.No. 270 of 2018 lncome Tax Tribunal Appeal Under Section

Commissioner of Income tax-V, vs. M/s. INTRACK INC,

5. The argument of the Revenue is, when the Finance Act, 2010, expressly states that the said provision would come into effect from 01.04.2010, it is not permissible for the Tribunals or the Courts to give it a retrospective effect prior to the date and therefore, it is submitted that the order passed by the Tribunal holding it as retrospective