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.

41 results for “TDS”+ Section 135clear

Sorted by relevance

Delhi313Mumbai299Bangalore142Karnataka86Hyderabad76Chennai75Kolkata72Cochin62Ahmedabad48Jaipur47Chandigarh44Raipur43Visakhapatnam41Indore30Pune30Cuttack22Lucknow20Surat15Amritsar13Rajkot12Nagpur10Allahabad4Varanasi4Agra3Guwahati3Dehradun3Panaji3Telangana3SC2Patna2Jabalpur2Punjab & Haryana2Ranchi1Jodhpur1

Key Topics

Section 80I36Section 143(3)30Section 14821Deduction18Section 133A14Section 36(1)(v)14Section 40A(7)(b)14Section 153A14Disallowance13Section 143(1)

LAXMI SAMHITHA TEXTILES,,GUNTUR vs. ACIT, CIRCLE-2(1),, GUNTUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 390/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam06 Feb 2019AY 2011-2012

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Laxmi Samhitha Textiles, Vs. Acit, Circle-2(1), C/O Vupputuri Srinivasa Rao, Guntur. D.No. 9-53, Pulladigunta, Vatticherukuru Mandal, Guntur. Pan No. Aadfl 5073 H (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 142(1)Section 194Section 40

135 days in filing the appeal. The assessee has filed a petition for condonation of delay wherein he stated that the Managing Partner Sri Vupputuri Srinivasa Rao had been sick with high fever and weakness during the first week of (M/s. Laxmi Samhitha Textiles) January 2017 was found to be affected with Hepatitis and Jaundice. He was given treatment immediately

Showing 1–20 of 41 · Page 1 of 3

11
Addition to Income9
Limitation/Time-bar9

G M CONSTRUCTIONS,,VISAKHAPATNAM vs. CIT, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 508/VIZ/2017[2012-13]Status: DisposedITAT Visakhapatnam03 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.508/Viz/2017 (ननधधारण वर्ा/Assessment Year : 2012-13) M/S G.M.Constructions Vs. Commissioner Of Income Tax C/O Sunil Kumar Gautam Visakhapatnam 18-36-1, Kothasalipeta Maharanipeta Visakhapatnam [Pan : Aakfg5978M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 13.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.07.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 143(3)Section 195Section 263Section 40

135/-. One of the additions made by the AO in this case is the disallowance u/s 40(a)(i) of the Act for making payments to Smt. Bellala Kavitha (NRI) and Smt. Ippili Chiatanya (NRI) for failure to deduct tax at source on payments made to the Non-Resident Indians. The Pr.CIT, Visakhapatnam has taken up the case for revision

TRANSSTROY (INDIA) LTD.,HYDERABAD vs. THE ACIT., GUNTUR

The appeal of the Revenue is allowed for A

ITA 430/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

TDS of 2%. It is already held in the order of this Tribunal that the joint venture, consortium are formed for the purpose of bidding process and the assessee has executed the work. Similarly, the SPV also is the paper organization and no objection was raised by NHAI for executing the works by the assessee. Since the assessee had executed

TRANSSTROY(INDIA)LIMITED,,GUNTUR vs. ACIT, CIRCLE-2(1),, GUNTUR

The appeal of the Revenue is allowed for A

ITA 529/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

TDS of 2%. It is already held in the order of this Tribunal that the joint venture, consortium are formed for the purpose of bidding process and the assessee has executed the work. Similarly, the SPV also is the paper organization and no objection was raised by NHAI for executing the works by the assessee. Since the assessee had executed

THE ACIT,, GUNTUR vs. M/S. TRANSSTORY (INDIA) LTD., GUNTUR

The appeal of the Revenue is allowed for A

ITA 470/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

TDS of 2%. It is already held in the order of this Tribunal that the joint venture, consortium are formed for the purpose of bidding process and the assessee has executed the work. Similarly, the SPV also is the paper organization and no objection was raised by NHAI for executing the works by the assessee. Since the assessee had executed

THE ACIT, GUNTUR vs. M/S TRANSSTROY (INDIA) LTD.,, GUNTUR

The appeal of the Revenue is allowed for A

ITA 163/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.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

TDS of 2%. It is already held in the order of this Tribunal that the joint venture, consortium are formed for the purpose of bidding process and the assessee has executed the work. Similarly, the SPV also is the paper organization and no objection was raised by NHAI for executing the works by the assessee. Since the assessee had executed

TRANSTROY INDIA LTD.,,HYDERABAD vs. THE ACIT,, GUNTUR

The appeal of the Revenue is allowed for A

ITA 193/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.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

TDS of 2%. It is already held in the order of this Tribunal that the joint venture, consortium are formed for the purpose of bidding process and the assessee has executed the work. Similarly, the SPV also is the paper organization and no objection was raised by NHAI for executing the works by the assessee. Since the assessee had executed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, GUNTUR vs. TRANSSTORY (INDIA) LIMITED,, GUNTUR

The appeal of the Revenue is allowed for A

ITA 193/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

TDS of 2%. It is already held in the order of this Tribunal that the joint venture, consortium are formed for the purpose of bidding process and the assessee has executed the work. Similarly, the SPV also is the paper organization and no objection was raised by NHAI for executing the works by the assessee. Since the assessee had executed

TRANSTROY (INDIA) LIMITED,GUNTUR vs. ASSISTANT COMMISSIONER, CIRCLE 2(1) , GUNTUR

The appeal of the Revenue is allowed for A

ITA 248/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

TDS of 2%. It is already held in the order of this Tribunal that the joint venture, consortium are formed for the purpose of bidding process and the assessee has executed the work. Similarly, the SPV also is the paper organization and no objection was raised by NHAI for executing the works by the assessee. Since the assessee had executed

ACIT, CIRCLE-2(1)., GUNTUR vs. TRANSSTROY(INDIA)LTD.,, GUNTUR

The appeal of the Revenue is allowed for A

ITA 509/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

TDS of 2%. It is already held in the order of this Tribunal that the joint venture, consortium are formed for the purpose of bidding process and the assessee has executed the work. Similarly, the SPV also is the paper organization and no objection was raised by NHAI for executing the works by the assessee. Since the assessee had executed

THE ACIT, GUNTUR vs. M/S TRANSSTROY INDIA LTD.,, GUNTUR

The appeal of the Revenue is allowed for A

ITA 162/VIZ/2015[2009-10]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

TDS of 2%. It is already held in the order of this Tribunal that the joint venture, consortium are formed for the purpose of bidding process and the assessee has executed the work. Similarly, the SPV also is the paper organization and no objection was raised by NHAI for executing the works by the assessee. Since the assessee had executed

SRI VARALAKSHMI JUTE TWINE MILLS PRIVATE LIMITED,,RAJAM vs. DCIT, CIRCLE-4(1),, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA

ITA 404/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

TDS on the payments have been effected by the lessees. The authorised representative also submitted that the assessee had offered the impugned payments for the purpose of FBT from A.Y.2006-07 to A.Y.2009-10. It was further submitted that the assessee had claimed these amounts as business deduction in the earlier years and was allowed by the Department. It was submitted that

ACIT, CIRCLE-4(1), , VISAKHAPATNAM vs. SRI VARALAKSHMI JUTE TWINE MILLS PVT. LTD,, RAJAM

In the result, appeals filed by the Revenue in ITA

ITA 458/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

TDS on the payments have been effected by the lessees. The authorised representative also submitted that the assessee had offered the impugned payments for the purpose of FBT from A.Y.2006-07 to A.Y.2009-10. It was further submitted that the assessee had claimed these amounts as business deduction in the earlier years and was allowed by the Department. It was submitted that

THE DCIT,, VISAKHAPATNAM vs. SRI VARALAKSHMI JUTE MILLS PVT LTD,, SRIKAKULAM

In the result, appeals filed by the Revenue in ITA

ITA 340/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

TDS on the payments have been effected by the lessees. The authorised representative also submitted that the assessee had offered the impugned payments for the purpose of FBT from A.Y.2006-07 to A.Y.2009-10. It was further submitted that the assessee had claimed these amounts as business deduction in the earlier years and was allowed by the Department. It was submitted that

SRI VARALAKSHMI JUTE TWINE MILLS PVT. LTD.,,RAJAM vs. THE ITO,, SRIKAKULAM

In the result, appeals filed by the Revenue in ITA

ITA 349/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

TDS on the payments have been effected by the lessees. The authorised representative also submitted that the assessee had offered the impugned payments for the purpose of FBT from A.Y.2006-07 to A.Y.2009-10. It was further submitted that the assessee had claimed these amounts as business deduction in the earlier years and was allowed by the Department. It was submitted that

ASST. COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. FYSOLATE TECHNOLOGIES, VIJAYAWADA

In the result, appeal of the Revenue is dismissed

ITA 182/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam15 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.182/Viz/2023 (िनधा"रण वष" / Assessment Year : 2017-18) Assistant Commissioner Of Vs. Fysolate Technologies, Income Tax, Vijayawada. Vijawayada. Pan: Aacff5633L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mithilesh Sannareddy ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 16/04/2024 घोषणा क" तारीख/Date Of : 15/07/2024 Pronouncement O R D E R

For Appellant: Sri Mithilesh SannareddyFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 10ASection 143(2)Section 143(3)Section 92C

135 Operating Cost (OC) Excl. 42,28,73,710 Depreciation PBDIT (OR-OC) 66,12,34,425 PBDIT / OR (%) 60.44 PBDIT / OC (%) 152.75 5. The Ld. TPO examined the analysis made by the assessee under CUP method and TNMM and observed that as per the 6 OECD Guidelines which defines “Tested Party” should have the following attributes: 1. Available

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ADDL. CIT.,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 25/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT-1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 26/VIZ/2014[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT-1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 49/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT-1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, , VISAKHAPTNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 67/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT-1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response