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

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) 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., VYALIKAVAL 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.1418/BANG/2014

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) 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., ASHOKA PILLAR 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.1421/BANG/2014

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

Section 194J from the payments made by it to the hospitals. The assessee thereupon filed the written submissions on 30.01.2009. The Deputy Commissioner of Income Tax (TDS) passed orders on 06.03.2009 6

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

Appeal stands dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

TDS) also ultimately held that there were specific defects. However, the ITAT found that merely because of a change of opinion, the order passed by the AO cannot be disturbed under Section 263 of the Act of 1961. It is only when the assessment order has been passed without making inquiry and verification from reasonable and prudent officer that

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 was not deducted by the respondent/assessee. 3.3 As regards the deduction under Section 80IC of the Act claimed by the respondent/assessee for the Assessment Year 2012-13, the Assessing Officer reiterated the above mentioned reasoning of the previous year i.e., Assessment Year 2011-12 and held that the respondent/assessee had not carried

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

6. The AO negatived the above plea of the Assessee by holding that the Assessee had not paid any compensation to the allottees but had in fact “repurchased these flats” since the allottees had “surrendered their rights in those flats.” Consequently, it was held that the compensation paid to the flat owners could not be said to be business expenditure

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

Appeals of the Revenue are dismissed

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

6. The AO negatived the above plea of the Assessee by holding that the Assessee had not paid any compensation to the allottees but had in fact “repurchased these flats” since the allottees had “surrendered their rights in those flats.” Consequently, it was held that the compensation paid to the flat owners could not be said to be business expenditure

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

6. This question came up for consideration before the Gujarat High Court in the case of Commissioner of Income Tax, Ahmedabad IV Vs. Om Prakash R 13 Chaudhary in Tax Appeal Nos.412/2013 and connected matter, which came to be decided on 22.11.2013, after referring to the judgments of Alide Motors (P.) Ltd. Vs. CIT reported

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

6,52,675/- treating the Appellant as Assessee in default under Section 201 (1) of the IT Act to the extent of short deduction of TDS

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, Tribunal is right in law in setting aside the disallowances made under Section 36(1) (viia) and (viii) by relying upon its earlier orders passed for the assessment years 2009-10 to 2011-12 which have been challenged before

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

THE COMMISSIONER OF INCOME TAX IV vs. M/S. PRABHATH AGRI BIO TECH P. LTD.,

The appeals stand dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

TDS provisions relate to and prescribe one of the modes of collection of tax. It is with this objective that duties or “obligations” are imposed on the payer. This does not override or disturb the primary “obligation” imposed by the charging section read with the computation provisions. Further, we are specifically concerned with Section