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45 results for “TDS”+ Section 194C(1)clear

Sorted by relevance

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Key Topics

Section 4057Section 194C46Section 143(3)36Section 14828Section 26326Deduction26TDS25Disallowance21Addition to Income20Section 133A

MARTURI SRINIVASA RAO,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

ITA 124/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.124/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Marturi Srinivasa Rao Vs. Income Tax Officer D.No.1-75, 2Nd Line Ward-1(1) Rajeev Nagar Colony Guntur Atchampet Post, Guntur [Pan : Bvnpm4138E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR
Section 143(2)Section 143(3)Section 271BSection 44A

1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provisions if he proves that there was reasonable cause for the said failure. 7 I.T.A. No.124/Viz/2023, A.Y.2017-18 Marturi Srinivasa Rao, Guntur

Showing 1–20 of 45 · Page 1 of 3

17
Section 194J14
Section 36(1)(v)14

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

section 194C(1)(3) of the Act for supply of material. The Ld.CIT(A) found that the AO had arrived at the liability of Rs.11.93 lakhs for the assessee’s default u/s 201(1) of the Act @2% on the payments made till 31.03.2013 at 5.97 crores, where as the Addl.CIT(TDS

RP TRANSPORTERS, ,VIJAYAWADA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 99/VIZ/2021[2011-12]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2011-12

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri C. SubrahmanyamFor Respondent: Shri M.N. Murthy Naik, CIT-DR
Section 143(2)Section 143(3)Section 147Section 148Section 194C(6)Section 194C(7)Section 2Section 263Section 40

section 263 of the Act. He therefore pleaded that the order passed U/s. 263(1) be quashed. 4. Per contra, the Ld. DR argued that the declarations as required U/s. 194C(7) were not filed by the assessee which is a mandatory requirement for claiming benefit of non-deduction of TDS

DY CIT, CENTRAL CIRCLE,, VIJAYAWADA vs. CONZUG LOGISTICS PVT. LTD.,, VISAKHAPATNAM

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

ITA 507/VIZ/2017[2005-06]Status: DisposedITAT Visakhapatnam04 Apr 2018AY 2005-06

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

For Appellant: Shri V. Srinivasa Rao, DRFor Respondent: Shri G.V.N. Hari, AR
Section 143(3)Section 153ASection 194CSection 263Section 40

1,33,430/-. Vide order dt.03.03.2014. u/s. 263 of the Act, the Commissioner of Income Tax (Central) held that the assessment order dt.29.12.2011 is erroneous and prejudicial to the interest of Revenue on the ground that the Assessing Officer did not properly examine some of the issues relating to bank deposits and TDS. Consequently the Assessing Officer has taken

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)

194C for deduction of tax at source. The department contends that the payments made to the A.P.Transco is royalty and TDS required to be deducted u/s m194J. The assessee’s view is payments are in the nature of transport contracts and hence the rate applicable for TDS is 2.66%. The payee contends that the receipt is in the nature

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

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

ITA 50/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

1)(v). In view of this judgment of the jurisdictional High Court, in our opinion, even if any payment is made to an unapproved gratuity fund, it has to be allowed under sec. 37. By respectfully following the binding judgement of Andhra M/s. The District Co-operative Central Bank Ltd., Eluru Pradesh High Court in the case of warner Hindustan

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

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

ITA 49/VIZ/2012[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

1)(v). In view of this judgment of the jurisdictional High Court, in our opinion, even if any payment is made to an unapproved gratuity fund, it has to be allowed under sec. 37. By respectfully following the binding judgement of Andhra M/s. The District Co-operative Central Bank Ltd., Eluru Pradesh High Court in the case of warner Hindustan

THE ACIT., CIRCLE - 1, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,, ELURU

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

ITA 476/VIZ/2012[2009-2010]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2009-2010

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

1)(v). In view of this judgment of the jurisdictional High Court, in our opinion, even if any payment is made to an unapproved gratuity fund, it has to be allowed under sec. 37. By respectfully following the binding judgement of Andhra M/s. The District Co-operative Central Bank Ltd., Eluru Pradesh High Court in the case of warner Hindustan

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, VISAKHAPATNAM

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

ITA 515/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

1)(v). In view of this judgment of the jurisdictional High Court, in our opinion, even if any payment is made to an unapproved gratuity fund, it has to be allowed under sec. 37. By respectfully following the binding judgement of Andhra M/s. The District Co-operative Central Bank Ltd., Eluru Pradesh High Court in the case of warner Hindustan

THE ITO, WARD-2, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD., ELURU

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

ITA 78/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

1)(v). In view of this judgment of the jurisdictional High Court, in our opinion, even if any payment is made to an unapproved gratuity fund, it has to be allowed under sec. 37. By respectfully following the binding judgement of Andhra M/s. The District Co-operative Central Bank Ltd., Eluru Pradesh High Court in the case of warner Hindustan

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, ELURU

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

ITA 524/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2010-11

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

1)(v). In view of this judgment of the jurisdictional High Court, in our opinion, even if any payment is made to an unapproved gratuity fund, it has to be allowed under sec. 37. By respectfully following the binding judgement of Andhra M/s. The District Co-operative Central Bank Ltd., Eluru Pradesh High Court in the case of warner Hindustan

THE ACIT,, ELURU vs. M/S. THE DISTRICT CO - OPERATIVE CENTRAL BANK LTD., ELURU

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

ITA 269/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2011-12

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

1)(v). In view of this judgment of the jurisdictional High Court, in our opinion, even if any payment is made to an unapproved gratuity fund, it has to be allowed under sec. 37. By respectfully following the binding judgement of Andhra M/s. The District Co-operative Central Bank Ltd., Eluru Pradesh High Court in the case of warner Hindustan

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

194C & 194H during (M/s. Eswar Exports) the F.Y. 2012-13, but not remitted the same into the Government account within the stipulated due date, the quantum of such non-remitted TDS was found to be Rs. 6,99,878/-. Hence, the Addl.CIT(TDS) issued a show-cause notice to the assessee- deductor for levy of penalty u/sec. 271C. In response

THE ITO(TDS) WARD-3(3), GUNTUR vs. THE EXECUTIVE ENGINEER, RURAL WATER SUPPLY PROJECT,,

In the result, appeal of the revenue is dismissed

ITA 511/VIZ/2013[2011-12]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीऱ सं./I.T.A.No.511/Viz/2013 & 512/Viz/2013 (निर्धारण वषा / Assessment Year : 2011-12 & 2012-13) Income Tax Officer (Tds) Vs. Executive Engineer Ward-3(3) Rural Water Supply Project Guntur Viswanadhapuram Podili, Prakasam Dist. [Pan : Hydro2981G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2013 (Arising Out Of Ita No.511 & 512/Viz/2013) (निर्धारण वषा / Assessment Year : 2011-12 & 2012-13) Executive Engineer Vs. Income Tax Officer (Tds) Rural Water Supply Project Ward-3(3) Viswanadhapuram Guntur Podili, Prakasam Dist. [Pan : Hydro2981G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri MN Murthy Naik, CIT, DR
Section 133ASection 194CSection 201Section 201(1)

TDS returns is a relevant point to be noted. Thus, taking totality of facts and circumstances into account and after reappraisal of the position in view of the submissions made and material filed, I am of the considered opinion that there is no liability under section 201(1) and 201(1A) for both the assessment years under consideration and accordingly

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

1) D.No.9-11-1, Kothapet Guntur Guntur [PAN :AAACB9184B] राजस्व की ओर से/ Revenue by : Shri V.Appala Raju, DR निर्ााररती की ओर से/ Assessee by Shri G.V.N.Hari, AR : सुिवाई की तारीख / Date of Hearing : 26.07.2018 08.08.2018 घोषणा की तारीख/Date of Pronouncement : 2 M/s Best India Tobacco Supplirs Pvt. Ltd., Guntur आदेश

ACIT, CIRCLE-2(1), VISAKHAPATNAM vs. VIZAG SEAPORT PVT. LTD., VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 383/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam12 Apr 2024AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No. 383/Viz/2017 (धनधाारणिर्ा/ Assessment Year : 2012-13) The Assistant Commissioner Of Vs. M/S. Vizag Seaport Pvt Ltd., Income Tax, Administrative Block, Circle-5(1), S4 Gallery, Port Area, Visakhapatnam. Visakhapatnam – 530035. (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) [Pan :Aabcv2484K] अपीलाथी की ओर से/ Assessee By : Sri Fenil A Bhatt, Ar प्रत्याथी की ओर से/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख/ Date Of Hearing : 15/02/2024 घोर्णा की तारीख/Date Of : /04/2024 Pronouncement O R D E R Pers. Balakrishnan:

For Appellant: Sri Fenil A Bhatt, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 36(1)(iii)Section 40

TDS, disallowance under section 40a(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Calcutta High Court in CIT v. S.K. Tekriwal [2014] 46 taxmann.com 444/361 ITR 432/[2013] 260 CTR 73/2012 SCC Online CAL 12147 dismissed the Revenue's appeal

GHANSHYAM SHARMA,,RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, , VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 461/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam18 Apr 2018AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अऩीऱ सं./I.T.A.No.461/Viz/2017 (ननधधारण वषा/Assessment Year:2008-09) Ghanshyam Sharma Vs. The Principal Commissioner Jakhal Vill & Post Of Income Tax-1 Jhunjhunu District Visakhapatnam Rajasthan – 333 305 [Pan :Abups5701R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Shri R.Venkat Raman, Ar प्रत्यथी की ओर से / Respondent By : Shri T.S.N.Murthy, Dr सुनवधई की तधरीख / Date Of Hearing : 12.04.2018 घोषणा की तारीख/Date Of Pronouncement : 18.04.2018

For Appellant: Shri R.Venkat Raman, ARFor Respondent: Shri T.S.N.Murthy, DR
Section 143(3)Section 147Section 148Section 194Section 194CSection 194C(3)(i)Section 263Section 3Section 40

194C(3)(i) of I.T.Act r.w.Rule 29D of I.T.Rules is applicable. However, as per Sub Rule 4 of 29D, the assessee is required to submit the details of the sub contractors from whom he has received Form 15-I and submit before the jurisdictional Commissioner of Income Tax on or before 30th June of following financial year in Form

M/S THE BHEEMUNIPATNAM MUTUALLY AIDED COOPERATIVE BUILDING SOCIETY,,VISAKHAPATNAM vs. INCOME TAX OFFICER (TDS), WARD-6(1), VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

ITA 92/VIZ/2015[2013-14]Status: DisposedITAT Visakhapatnam11 May 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.92/Viz/2015 (ननधधारण वषा / Assessment Year :2013-14) M/S. The Bheemunipatnam Vs. Income Tax Officer (Tds), Mutually Aided Cooperative Ward-6(1), Building Society Ltd., Visakhapatnam. Bheemunipatnam, Visakhapatnam. Pan: Aaaat 5114 H (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Y.A. Rao प्रत्यधथी की ओर से / Respondent By : Sri Karthik Manickam, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 13/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan:

For Appellant: Sri Y.A. RaoFor Respondent: Sri Karthik Manickam, Sr. AR
Section 194CSection 194JSection 194J(1)(a)Section 195ASection 201Section 201(1)Section 206A

TDS, while the delay is only….days. 7. The appellant submits that CIT (A) has erred in concluding that the provisions of section 206AA override the other provisions of the Act including provisions of section 195A of the Act. 8. The CIT(A) ought to have allowed the claim of appellant that provisions of section 194C would not be applicable

ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM

In the result, the appeals filed by the assessee for the AYs

ITA 205/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam09 May 2018AY 2009-2010

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

For Appellant: Shri G.V.N. Hari, AR
Section 143(3)Section 194CSection 263Section 40

1,58,05,283 39,51,321 15,80,528 7. In this case, the assessee’s case is that he has purchased the printing material and there was no element of contract involved. Department’s case is that though assessee had purchased the printing contract, which required to be disallowed u/s 40(a)(ia) of the Act. Both

ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM

In the result, the appeals filed by the assessee for the AYs

ITA 206/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam09 May 2018AY 2010-2011

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

For Appellant: Shri G.V.N. Hari, AR
Section 143(3)Section 194CSection 263Section 40

1,58,05,283 39,51,321 15,80,528 7. In this case, the assessee’s case is that he has purchased the printing material and there was no element of contract involved. Department’s case is that though assessee had purchased the printing contract, which required to be disallowed u/s 40(a)(ia) of the Act. Both