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

1) of section 9; By Finance Act, 2010, the said provision is substituted by the following: Substituted by the Finance Act, 2010, w.e.f. 01.04.2010. Prior to its substitution, proviso as substituted by the Finance Act, 2008, w.r.e.f. 01.04.2005, read as under: 12 “Provided that where in respect of any such sum, tax has been deducted in any subsequent year

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 need be made as the provisions of Section 195(1) read with 15 9(1)(vi) and (vii) read

Allam Bali Reddy, vs. Asst.Commissioner of Income Tax,

Appeals stand disposed of in terms of

SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.866/BANG/2012, FOR THE ASSESSMENT YEAR 2005-06, PRAYING THIS HON’BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT, BANGALORE IN ITA NO.866/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER

Commissioner of Income Tax, vs. Agricultural Market Committee,

The appeals are dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

9 I. T. A.No.461/2012 BETWEEN: 1. The Commissioner of Income-Tax TDS, HMT Bhavan, Bellary Road, Bangalore 2. The Income-Tax Officer TDS Ward, Aayakar Bhavan, Sedam Road, Gulbarga – 585 105 …Appellants (By Sri K.V.Aravind and Sri Ameetkumar Deshpande, Advocates) AND: Gulbarga Electricity Supply Company Ltd., Corporate Office, Main Road, Gulbarga - 585 102 ... Respondent (By Sri A Shankar

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

The appeals are allowed in part

Bench: SANJAY KUMAR,M.S.K.JAISWAL

9. …………. Therefore, as stated earlier, if the contention of the Department was accepted it would mean obliteration of the expression "sum chargeable under the provisions of the Act" from Section 195(1). While interpreting a Section one has to give weightage to every word used in that section. While interpreting the provisions of the Income Tax Act one cannot read

M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,

The appeals are disposed of

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

9. The words used in the Section 244A are ―where refund of any amount becomes due and payable to the assessee under the Act‖, the assessee shall be entitled to receive in addition to the said amount simple interest calculated in the manner stipulated. The Legislature has not used the words ―tax paid‖ or ―the principal amount of tax paid

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

The appeal is allowed;

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

9(1)(vii) of the Income Tax Act, 1961 (for short the ‘Act’). The appellant is said to have submitted its reply. Thereafter, order dated 6.3.2014 was passed under Section 201(1) and 201(1A) of the Act (Annexure-B) and a demand of `50,48,098/- under Section 156 of the Act was issued. Questioning the same, the assessee

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

9. The term “Perquisites” was explained in Arun Kumar and Ors. Vs. Union of India (UOI) and Ors. (2007) 1 SCC 732 to mean: - ―18. It is thus clear that the definition of the term 'perquisite' covers various items mentioned therein. It is also clear that the definition is inclusive in nature and not exhaustive. 19. According to Bouvier

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

9. Pursuant to the aforesaid order, an affidavit has been filed on behalf of the CBDT stating that "the salary and pension earned by the members of the congregation in lieu of services rendered by them in their individual capacity are taxable in the hands of the members themselves even if the same are made over to the congregation

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

9. Pursuant to the aforesaid order, an affidavit has been filed on behalf of the CBDT stating that "the salary and pension earned by the members of the congregation in lieu of services rendered by them in their individual capacity are taxable in the hands of the members themselves even if the same are made over to the congregation

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

9. Pursuant to the aforesaid order, an affidavit has been filed on behalf of the CBDT stating that "the salary and pension earned by the members of the congregation in lieu of services rendered by them in their individual capacity are taxable in the hands of the members themselves even if the same are made over to the congregation

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

9. Pursuant to the aforesaid order, an affidavit has been filed on behalf of the CBDT stating that "the salary and pension earned by the members of the congregation in lieu of services rendered by them in their individual capacity are taxable in the hands of the members themselves even if the same are made over to the congregation

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

9. Pursuant to the aforesaid order, an affidavit has been filed on behalf of the CBDT stating that "the salary and pension earned by the members of the congregation in lieu of services rendered by them in their individual capacity are taxable in the hands of the members themselves even if the same are made over to the congregation

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

9. Pursuant to the aforesaid order, an affidavit has been filed on behalf of the CBDT stating that "the salary and pension earned by the members of the congregation in lieu of services rendered by them in their individual capacity are taxable in the hands of the members themselves even if the same are made over to the congregation

The Commissioner of Income Tax, vs. N. Annapurna

The appeals are dismissed with no order as to costs

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

1) (a) of the Act. The Assessee stated that it had no intention of concealing any income or TDS. The Assessee stated that it had been advised that salary paid outside India was not liable to tax in India. The Assessee accordingly submitted that it was prevented by reasonable cause for not deducting tax at source on the sum paid

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

1) of the Act and selected for scrutiny assessments, so notices under Section 143(2) of the Act were issued. 3.2 In the course of assessment proceedings, the Assessing Officer noticed that the respondent/assessee had claimed deductions under Section Digitally Signed By:VAISHALI CHAUHAN Signing Date:10.01.2024 15:43:36 Signature Not Verified ITA 1021/2019 & 157/2023 Page 5 of 9

The Commissioner of Income Tax, vs. Shri Chidipotu Sridhar,

In the result, the appeal is allowed, as follows;

Bench: RAMESH RANGANATHAN,SURESH KUMAR KAIT

Section 44 (a) (d) of Income Tax Act, 8% of the turnover would be treated as income, if the annual turnover is below Rs.60 lakhs. 8) Rs. 1,77,022/- is the TDS for the assessment year 2011-2012. 9

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

TDS cannot be disallowed u/s. 40(a)(ia) of the Act as the provisions of Section 11 of the Act was applicable to the assessee? ii. Whether the Tribunal was correct in holding that professional fee of Rs.45,69,998/- paid to Apollo Hospital for managing and running BGS Medical Foundation would not attract Section 194J