BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

316 results for “TDS”+ Deductionclear

Sorted by relevance

Mumbai5,816Delhi5,401Bangalore2,605Chennai2,203Kolkata1,839Pune1,422Ahmedabad1,140Hyderabad869Cochin757Patna747Indore731Jaipur671Chandigarh551Karnataka443Nagpur390Cuttack365Raipur359Visakhapatnam316Surat257Rajkot228Lucknow184Amritsar165Ranchi138Jodhpur134Dehradun93Agra86Jabalpur85Panaji84Guwahati76Telangana68Allahabad67Varanasi26SC25Calcutta21Kerala17Himachal Pradesh6Rajasthan6Punjab & Haryana5J&K5Orissa4Uttarakhand2A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1

Key Topics

Section 143(3)75Section 234E60TDS55Section 26351Section 200A43Section 14838Section 143(1)37Addition to Income35Section 4034Section 153A

EISWAR EAXPORTS,,VISAKHAPATNAM vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-6,, VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

ITA 462/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Eswar Exports, Vs. Addl. Cit, Range-6, D.No. 23-14-13, Chinnamvari Visakhapatnam. Street, Visakhapatnam. Tan No. Vpne00441A (Appellant) (Respondent)

For Appellant: Shri Samuel Nagadesi – CAFor Respondent: Shri D.K. Sonawal – Sr.DR
Section 194CSection 201(1)Section 271C

deducted TDS therefore there is no failure on the part of the assessee to deduct TDS, therefore section 271C has no application

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

Showing 1–20 of 316 · Page 1 of 16

...
34
Deduction25
Disallowance16

In the result, appeal of the assessee in ITA

ITA 478/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2022-23

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)Section 194QSection 199Section 7(1)(b)

deducted TDS under Section 194Q on sale proceeds and also deducted TDS in respect of delayed payment of the same

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee in ITA

ITA 479/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2023-24

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)Section 194QSection 199Section 7(1)(b)

deducted TDS under Section 194Q on sale proceeds and also deducted TDS in respect of delayed payment of the same

THE ACIT,, GUNTUR vs. M/S. VEERA ASSOCIATES,, GUNTUR

In the result, the appeal filed by the revenue is dismissed

ITA 332/VIZ/2016[2007-2008]Status: DisposedITAT Visakhapatnam21 Feb 2018AY 2007-2008

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri Deba Kumar SonowalFor Respondent: Shri S. Rama Rao, AR
Section 143(3)Section 147Section 148Section 194CSection 40Section 40a

deducted TDS on payment of ` 43,71,049/- and failed to deduct TDS on ` 4,36,13,708/-. Hence, the issue

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. JAYA PRAKASH BABU VALLURI, VISAKHAPATNAM

In the result appeal of the revenue and cross objections of the assessee are dismissed

ITA 31/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam20 Sept 2021AY 2017-18

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.31/Viz/2021 (निर्धारण वर्ा/Assessment Year:2017-18) Dy.Commissioner Of Income Tax Vs. Sri Jaya Prakash Babu Valluri Circle-3(1) #1/211, Vasanth Vihar Visakhapatnam Opp. Railway Station Vizianagaram [Pan : Acnpv2451K]

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri V.Srinivasa Rao, DR
Section 40

deduction of TDS. The Ld.CIT(A) observed that the assessee had deducted the TDS on commission and painting works and accepted

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

In the result, appeals of the assessee are partly allowed

ITA 386/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.385/Viz/2014 & I.T.A.No.386/Viz/2014 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) M/S Vikas Educational Society Vs. The Income Tax Officer D.No.8-1-97/1/8, Ninitaas High Ward-3(2) Pedawaltair Visakhapatnam Visakhapatnam [Pan : Aaatv 3260F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Kjd Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019

For Appellant: Shri KJD Srinivas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 40Section 40A(2)Section 40a

deduction of TDS on infrastructure charges and further submitted that the TDS provisions are very specific and if the nature

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

In the result, appeals of the assessee are partly allowed

ITA 385/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.385/Viz/2014 & I.T.A.No.386/Viz/2014 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) M/S Vikas Educational Society Vs. The Income Tax Officer D.No.8-1-97/1/8, Ninitaas High Ward-3(2) Pedawaltair Visakhapatnam Visakhapatnam [Pan : Aaatv 3260F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Kjd Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019

For Appellant: Shri KJD Srinivas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 40Section 40A(2)Section 40a

deduction of TDS on infrastructure charges and further submitted that the TDS provisions are very specific and if the nature

THE ACIT,, GUNTUR vs. M/S TULASI SEEDS PVT. LTD.,, GUNTUR

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 167/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

TDS and the assessee has to deduct the TDS at source. Non deduction of TDS attracts the disallowance u/s 40(a)(ia) of the Act. For the A.Y.2011-12

TULASI SEEDS PVT. LTD.,,VISAKHAPATNAM vs. THE ACIT,, GUNTUR

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

TDS and the assessee has to deduct the TDS at source. Non deduction of TDS attracts the disallowance u/s 40(a)(ia) of the Act. For the A.Y.2011-12

THE ACIT,, GUNTUR vs. TULASI SEEDS PVT,. LTD.,, GUNTUR

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 55/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

TDS and the assessee has to deduct the TDS at source. Non deduction of TDS attracts the disallowance u/s 40(a)(ia) of the Act. For the A.Y.2011-12

TULASI SEEDS PVT.,LTD.,,VISAKHAPATNAM vs. THE ACIT,, GUNTUR

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 139/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

TDS and the assessee has to deduct the TDS at source. Non deduction of TDS attracts the disallowance u/s 40(a)(ia) of the Act. For the A.Y.2011-12

THE DCIT, CIRCLE-3(1) (TDS), VIJAYAWADA vs. M/S SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD., TIRUPATHI

The appeal of the assessee is dismissed

ITA 452/VIZ/2010[2008-09]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452-454/Viz/2010 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Southern Power Circle-3(1) (Tds) Distribution Company Of Vijayawada A.P.Limited Behind Srinivasa Kalyana Mandapam Kesavavayana Gunta Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.1217/H/2010,517/Viz/2019 &518/Viz/2019 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) M/S Southern Power Distribution Vs. Dy.Commissioner Of Company Of A.P.Limited Income Tax Behind Srinivasa Kalyana Mandapam Circle-3(1) (Tds) Kesavavayana Gunta Vijayawada Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.P.Rama Swami, Ar सुिवधई की तधरीख / Date Of Hearing : 04.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

For Appellant: Shri C.P.Rama Swami, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 133ASection 194ISection 201(1)

TDS is applicable u/s 194I of the Act as rentals, instead of Royalty and upholding the deduction of TDS @1.75%. 13. Initially

THE VISAKHAPATNAM CO-OPERATIVE BANK LIMITED, ,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), VISAKHAPATNAM

In the result, appeals filed by the assessee and Revenue are dismissed

ITA 427/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari –AdvocateFor Respondent: Shri V. Appala Raju - Sr. DR
Section 143(3)Section 32Section 40

deduction of tax from interest payment to members u/s.194A(3)(v) of the Act. 8. The Ld.CIT(A)-1, Vsp. ought to have appreciated that the amendment to Sec.194A(3)(v) w.e.f. 01.06.2015 and the explanatory notes to the Finance Bill, 2015 make the legal position very clear that legislature never intended to allow exemption from TDS

THE VISAKHAPATNAM CO-OPERATIVE BANK LIMITED,,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), VISAKHAPATNAM

In the result, appeals filed by the assessee and Revenue are dismissed

ITA 428/VIZ/2018[2015-16]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari –AdvocateFor Respondent: Shri V. Appala Raju - Sr. DR
Section 143(3)Section 32Section 40

deduction of tax from interest payment to members u/s.194A(3)(v) of the Act. 8. The Ld.CIT(A)-1, Vsp. ought to have appreciated that the amendment to Sec.194A(3)(v) w.e.f. 01.06.2015 and the explanatory notes to the Finance Bill, 2015 make the legal position very clear that legislature never intended to allow exemption from TDS

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), , VISAKHAPATNAM vs. VISAKHAPATNAM CO-OPERATIVE BANK LIMITED, VISAKHAPATNAM

In the result, appeals filed by the assessee and Revenue are dismissed

ITA 472/VIZ/2018[2015-16]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari –AdvocateFor Respondent: Shri V. Appala Raju - Sr. DR
Section 143(3)Section 32Section 40

deduction of tax from interest payment to members u/s.194A(3)(v) of the Act. 8. The Ld.CIT(A)-1, Vsp. ought to have appreciated that the amendment to Sec.194A(3)(v) w.e.f. 01.06.2015 and the explanatory notes to the Finance Bill, 2015 make the legal position very clear that legislature never intended to allow exemption from TDS

SRI SEETARAMANJANENYA SORTEX,KAKINADA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 147/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam29 Nov 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.147/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Seetaramanjaneya Sortex Vs. Principal Commissioner Of 1-2015/A, Uppalanka Income Tax Kakinada Visakhapatnam [Pan : Abdfs4641P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri Paradeep Tayal & OrsFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 143(3)Section 194A(3)(i)Section 194A(3)(iii)Section 263Section 36(1)(va)Section 40

TDS deducted and deposited to Govt. Account during the F.Y.2017-18 and also stated that all the quarterly e-TDS returns

THE ASST. CIT,, GUNTUR vs. M/S. BEST INDIA YOBACCO SUPPLIERS PVT.LTD,, GUNTUR

In the result appeal of the revenue is allowed for statistical purpose

ITA 238/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam08 Aug 2018AY 2011-2012

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.238/Viz/2017 (धििाारण िर्ा/Assessment Year:2011-12) Acit Vs. M/S Best India Tobacco Circle-1(1) Suppliers Pvt. Ltd. Guntur D.No.9-11-1, Kothapet Guntur [Pan :Aaacb9184B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co.No.59/Viz/2017 (Arising Out Of I.T.A.No.238/Viz/2017) (धििाारण िर्ा/Assessment Year:2011-12) M/S Best India Tobacco Acit Suppliers Pvt. Ltd. Circle-1(1) D.No.9-11-1, Kothapet Guntur Guntur [Pan :Aaacb9184B]

For Respondent: Shri V.Appala Raju, DR
Section 194Section 194C(6)Section 40

deducted the TDS on the amounts of commission paid to agents and on the balance amount, the tax was not deducted

CHALASANI VENKAT,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals filed by the Revenue and the assessee are dismissed

ITA 255/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam07 Mar 2018AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito, Ward-2(2), Vs. Chalasani Venkat, Vijayawada. D.No. 40-10-2B, Pent House, Ramapriya Residency, Mogalrajapuram, Vijayawada. Pan No. Ahvpc 1673 P (Appellant) (Respondent)

For Appellant: Shri C. Subrahmanyam – FCAFor Respondent: Shri M.R. Bangari – Sr.DR
Section 143(1)Section 143(3)

TDS has to be deducted. As, no TDS is deducted, the entire amount is disallowed under section 40(a)(ia) of the Act. We find

THE ITO (TDS), RAJAHMUNDRY vs. M/S. OM SAI RAM, ENTERPRISES,, MANDAPETA

In the result, appeal of the revenue and cross objections of the assessee are dismissed

ITA 152/VIZ/2016[2014-2015]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2014-2015

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.152/Viz/2016 (निर्धारण वर्ा/ Assessment Year: 2014-15) Income Tax Officer (Tds) Vs. M/S Om Sai Ram Enterprises Tds Ward-1 Ravulapalem Rajahmundry [Pan : Aaao2649G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.70/Viz/2018 Arising Out Of I.T.A.No.152/Viz/2016 (निर्धारण वर्ा/ Assessment Year: 2014-15) M/S Om Sai Ram Enterprises Vs. Income Tax Officer (Tds) Ravulapalem Tds Ward-1 Rajahmundry [Pan : Aaao2649G] रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 31.01.2019 20.03.2019 घोर्णध की तधरीख/Date Of Pronouncement :

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 133ASection 194CSection 194C(1)Section 201(1)Section 271C

TDS Unit of Income Tax Department, Rajahmundry on 29.01.2014 to verify the deduction of TDS and remittance to Govt. of India

CHALUVADI ANJANEYULU (HUF),,MACHILIPATNAM vs. THE CIT,, VIJAYAWADA

In the result appeals of the assessee are allowed

ITA 270/VIZ/2015[2009-10]Status: DisposedITAT Visakhapatnam31 May 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.248/Viz/2014 (ननधधारण वर्ा/ Assessment Year: 2009-2010) Chaluvadi Anjaneyulu (Huf) Vs. Commissioner Of Prop.: Sree Seetharamanjaneya Income Tax Rice Traders, 6-156, Fort Road Vijayawada Machilipatnam [Pan : Aaahc6340R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 270/Viz/2015 (ननधधारण वर्ा/ Assessment Year: 2009-2010) Chaluvadi Anjaneyulu (Huf) Income Tax Officer Prop.: Sree Seetharamanjaneya Ward-1 Rice Traders, 6-156, Fort Road Machilipatnam Machilipatnam [Pan : Aaahc6340R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Siva Ram Kumar, Ar प्रत्यधथी की ओर से/ Respondent By : Shri Ch Sanjeev, Dr सुनवधई की तधरीख / Date Of Hearing : 08.01.2019 घोर्णध की तधरीख/Date Of Pronouncement : 11.01.2019

For Appellant: Shri Siva Ram Kumar, ARFor Respondent: Shri Ch Sanjeev, DR
Section 143(3)Section 263Section 40Section 44A

deducted the TDS before filing the IT return and also filed e-TDS return. In the case of Shri Ch.Dileep