GOVERNAMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.149/Viz/2023 & 150/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2015-16) Government Polytechnic Vs. Income Tax Officer (Tds) Government Polytechnic College Ward-1 Kancharapalem Visakhapatnam Visakhapatnam [Pan : Aaagg1122Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

150; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent of a non- resident; (e) an order

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

150; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent of a non-resident; (e) an order

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

150; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent of a non-resident; (e) an order

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

150; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent of a non-resident; (e) an order

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

Bench: Us:

150 ITR 80 (Mad). xiii) CIT Vs. Abrar Ali (2001) 247 ITR 312 (Bom). xiv) Mala Kumar Vs. Asst. CIT (2020) Tax Pub (DT) 2107 (Delhi-Trib.) xv) CIT Vs. Eagle Theaters (2021) 205 Taxmann 449 (Del). xvi) Devendra Kumar Shroff, Kolkata Vs. ITO, Ward-7(2), Kolkata in I.T.A no: 158/Kol/2016 dated 26-02-2020 (ITATC Bench, Kolkata). xvii

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

TDS deduction under section 194A on the said interest receipts without admitting the corresponding amounts received by the assessee, which is in contrary to the provisions of section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

TDS deduction under section 194A on the said interest receipts without admitting the corresponding amounts received by the assessee, which is in contrary to the provisions of section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

TDS deduction under section 194A on the said interest receipts without admitting the corresponding amounts received by the assessee, which is in contrary to the provisions of section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

TDS deduction under section 194A on the said interest receipts without admitting the corresponding amounts received by the assessee, which is in contrary to the provisions of section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

TDS deduction under section 194A on the said interest receipts without admitting the corresponding amounts received by the assessee, which is in contrary to the provisions of section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable

DCIT, CIRCLE-1(1), VIJAYAWADA vs. TRANSMISSION CORPORATION OF ANDHRA PRADESH LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23) Dcit – Circle – 1(1) Vs. Transmission Corporation Of Cr Buildings, M.G. Road Andhra Pradesh Limited Vijayawada – 520002 48-12-4/1, Gunadala Andhra Pradesh Vijayawada – 520004 Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) सी.ओ सं. / C.O. Nos. 30, 31, 32, 33, 34 & 35/Viz/2025 [आयकर अपीलसं.से उत्पन्न/I.T.A.Nos.335, 339, 340, 341, 342 & 343/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23)] Transmission Corporation Of Vs. Dcit – Circle – 1(1) Andhra Pradesh Limited Cr Buildings, M.G. Road 48-12-4/1, Gunadala Vijayawada – 520002 Vijayawada – 520004 Andhra Pradesh Andhra Pradesh [Pan:Aabct0088P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri M. Chandramouleswara Rao, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

TDS deduction under section 194A on the said interest receipts without admitting the corresponding amounts received by the assessee, which is in contrary to the provisions of section 198 and 199(1) of the Income Tax Act, 1961. 6. The Ld. CIT(A), NFAC, DELHI erred in holding that the interest accrued to the assessee are not taxable

DEVI SEA FOODS LIMITED,VISAKHAPATNAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

Appeal of the assessee is partly allowed for statistical\npurposes

150/-. The Ld. AO made an addition of\nRs.48,56,000/- under section 14A of the Act.\n3. Ld.Pr.CIT under powers vested in him as per provisions of section 263 of\nthe Act examined the assessment records and noticed that assessee has debited\nan amount of Rs.15,17,22,510/- towards “Fair value loss on derivative\ninstruments\" which

SREE ANANTALAKSHMI TEXTILES PVT LTD,GUNTUR vs. INCOME TAX OFFICER, TDS WARD-1, ELURU

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.402/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2020-21) Sree Anantalakshmi Textiles (P) Ltd., Vs. Income Tax Officer – Tds Ward-1 C/O. Nsl Textiles Limited Income Tax Office, Kks Towers Engee House, 3Rd Floor, 4Th Line R.R. Pet, Eluru – 534002 Chadramouli Nagar, Guntur – 522007 Andhra Pradesh Andhra Pradesh [Pan:Aadcs1442E] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate : Dr. Aparna Villuri,Sr.Ar राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 25.09.2025 घोर्णध की तधरीख/Date Of Pronouncement : 08.10.2025

TDS based on the information available in the Tax Audit Report. Assessee could not submit response to the notices. Thereafter, Ld. AO after considering all the details available with him on record concluded that the assessee is “assessee-in-default” within the meaning of section 201(1) of the Act for non deduction of tax at source

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence