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4 results for “TDS”+ Section 144C(6)(C)clear

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Key Topics

Section 56(2)(vii)3Section 142(1)3Deduction3Section 9(1)(vii)2Section 92C2Section 144C(5)2Section 1482Section 1472Double Taxation/DTAA2Addition to Income

PARAMINA EARTH TECHNOLOGIES INC.,,VIJAYAWADA vs. DCIT (INTERNATIONAL TAXATION),, VISAKHAPATNAM

In the result, both the appeals of the assessee are allowed

ITA 539/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam26 Feb 2020AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.539/Viz/2017 & 540/Viz/2017 (ननधधारण वर्ा/Assessment Years:2013-14 &2014-15) M/S Paramina Earth Technologies Vs. Dy.Commissioner Of Inc.,Phillippines Income Tax Rep. By M/S Teknomin Construction (International Taxation) Limited, Flat No.F2, Ram’S Vsr Visakhapatnam Apartment, Mogalrajpuram Vijayawada [Pan :Aagcp6215P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri.I.Kamasastry, Ar प्रत्यधथी की ओर से / Respondent By : Smt.U.Minichandran,Dr सुनवधई की तधरीख / Date Of Hearing : 19.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 26.02.2020 आदेश /O R D E R

For Appellant: Shri.I.KamaSastry, ARFor Respondent: Smt.U.MiniChandran,DR
Section 9(1)(vii)

TDS return. The AO viewed that the case law relied upon by the assessee in the case of IBM India Private Ltd (in short IBM) is distinguishable since in the case of IBM, the work was carried out in Philippines and no employees of IBM Philippines have travelled to India to perform any of the functions and there

2

PARAMINA EARTH TECHNOLOGIES INC., ,VIJAYAWADA vs. DCIT, (INTERNATIONAL TAXATION),, VISAKHAPATNAM

In the result, both the appeals of the assessee are allowed

ITA 540/VIZ/2017[2014-15]Status: DisposedITAT Visakhapatnam26 Feb 2020AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.539/Viz/2017 & 540/Viz/2017 (ननधधारण वर्ा/Assessment Years:2013-14 &2014-15) M/S Paramina Earth Technologies Vs. Dy.Commissioner Of Inc.,Phillippines Income Tax Rep. By M/S Teknomin Construction (International Taxation) Limited, Flat No.F2, Ram’S Vsr Visakhapatnam Apartment, Mogalrajpuram Vijayawada [Pan :Aagcp6215P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri.I.Kamasastry, Ar प्रत्यधथी की ओर से / Respondent By : Smt.U.Minichandran,Dr सुनवधई की तधरीख / Date Of Hearing : 19.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 26.02.2020 आदेश /O R D E R

For Appellant: Shri.I.KamaSastry, ARFor Respondent: Smt.U.MiniChandran,DR
Section 9(1)(vii)

TDS return. The AO viewed that the case law relied upon by the assessee in the case of IBM India Private Ltd (in short IBM) is distinguishable since in the case of IBM, the work was carried out in Philippines and no employees of IBM Philippines have travelled to India to perform any of the functions and there

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

C Personal Care Ltd 6.36% 6.80% 7. Jindal Drugs Pvt Ltd 8.93% 9.80% 8. Source Natural Foods & Herbal 10.48% 11.70% Supplements Ltd 9. Amrutanjan Health Care Ltd 10.96% 12.31% 10. Arjuna Natural Extracts Ltd 15.16% 17.86% 11. Ayurvet Ltd 16.01% 19.07% 12. Cian Healthcare Ltd 16.37% 19.58% 13. Emami Ltd 29.36% 41.57% 35 Percentile 5.42% 5.73% Median

INDIRA PASUPULETI,PALAKOLLU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, KAKINADA

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

ITA 8/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.08/Viz/2024 (निर्धारण वर्ा / Assessment Year : 2016-17) Indira Pasupuleti, Vs. Income Tax Officer, Palakollu. International Taxation, Pan: Gfjpp 5413 L Kakinada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 144C(1)Section 144C(3)Section 144C(5)Section 147Section 148Section 56(2)(vii)

C. Subrahmanyam, AR प्रत्यधर्थी की ओर से / Respondent by : Dr. Aparna Villuri, Sr. AR सुिवधई की तधरीख / Date of Hearing : 26/03/2024 घोर्णध की तधरीख/Date of : 19/04/2024 Pronouncement O R D E R PER DUVVURU RL REDDY, Judicial Member : This appeal filed by the assessee is against the final assessment order of the Ld. Assessing Officer in DIN & Order