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

vi) of sub- section (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

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

vi) Interest of Rs.96,258/- on Rs.4,01,074/- from 19th March, 1999 upto date of refund on balance amount of Rs.4,01,074/-. 3. The appellant claims that it is entitled to interest on Rs.36,58,084/- from 1st April, 1995 upto the date of refund/payment. Rs.3,57,302/- from 1st April, 1997 upto the date of refund/payment

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

The Commissioner of Income Tax, vs. N. Annapurna

The appeals are dismissed with no order as to costs

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

VI, the Assessee had paid revised tax and interest under Section 201 (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

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. 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) Rs.5,39,685/- is TDS for the assessment year 2012-2013. 10) After the death of the deceased, his family

Commissioner of Income Tax [TDS] vs. M/s Madhucon sino Hydro.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS certificate purported to be issued by L.I.C. and other documents before the Income Tax Department, Dhanbad by putting signature on the verification portion of the said return and thereby claimed refund of Rs.40,437/- on account of excess deduction of tax at source and repayment of housing loan and others. It was alleged that in course of inquiry from