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45 results for “TDS”+ Section 194C(5)clear

Sorted by relevance

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Key Topics

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

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

TDS on hire charges paid vis-à-vis provisions of section 40(a)(ia) of the Act. 4 (sic) 5. The Ld. Pr. CIT ought to have known that the orders passed by the AO U/s. 143(3) r.w.s 147 of the IT Act dated 18/12/2017j is neither erroneous or prejudicial to the interest of the revenue, therefore the order

Showing 1–20 of 45 · Page 1 of 3

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

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, sub section 5, TDS is applicable in case of payment of Rs.50,000/- and above in a year to single

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

194C of the Act. Since the assessee failed to deduct the TDS, the A.O. has rightly made the addition, hence, requested to confirm the order of the A.O. 5. On the other hand, the Ld. A.R. argued that as per section

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

section 194C(6) of the Act, since any payment made to the contractor during the course of business of plying, hiring or leasing of goods shall not be subjected to TDS. Accordingly out of the total expenditure, the payments made towards local transport charges 5

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

5 firms that formed as joint venture. M/s S.V.Constructions, Ubalanka is the lead partner of the joint venture. A survey u/s 133A was conducted in the business premises of the assessee by TDS Unit of Income Tax Department, Rajahmundry on 29.01.2014 to verify the deduction of TDS and remittance to Govt. of India account. Subsequent to the survey, from

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. 5. The AO further observed that the AP Transco owns a vast network of transmission lines and other equipment required for transmission of electricity. Transmission of electricity can only be carried out under license from Electricity Regulatory Commission and such license was granted to M/s AP Transco for carrying out such job within the state of Andhra Pradesh. Hence

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

Section 194C of the Act. Accordingly he deleted the impugned addition made in all these cases. The learned CIT (A) relied on the decisions of Hon'ble Bombay High Court in the case of BDA Ltd. vs. ITO (TDS) (2006) 281 ITR 99 and the Hon'ble Delhi High Court decision on the case of CIT vs. Dabur India

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

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

ITA 201/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam09 May 2018AY 2005-2006

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

Section 194C of the Act. Accordingly he deleted the impugned addition made in all these cases. The learned CIT (A) relied on the decisions of Hon'ble Bombay High Court in the case of BDA Ltd. vs. ITO (TDS) (2006) 281 ITR 99 and the Hon'ble Delhi High Court decision on the case of CIT vs. Dabur India

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

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

ITA 202/VIZ/2017[2006-2007]Status: DisposedITAT Visakhapatnam09 May 2018AY 2006-2007

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

Section 194C of the Act. Accordingly he deleted the impugned addition made in all these cases. The learned CIT (A) relied on the decisions of Hon'ble Bombay High Court in the case of BDA Ltd. vs. ITO (TDS) (2006) 281 ITR 99 and the Hon'ble Delhi High Court decision on the case of CIT vs. Dabur India

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

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

ITA 203/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam09 May 2018AY 2007-2008

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

Section 194C of the Act. Accordingly he deleted the impugned addition made in all these cases. The learned CIT (A) relied on the decisions of Hon'ble Bombay High Court in the case of BDA Ltd. vs. ITO (TDS) (2006) 281 ITR 99 and the Hon'ble Delhi High Court decision on the case of CIT vs. Dabur India

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

Section 194C of the Act. Accordingly he deleted the impugned addition made in all these cases. The learned CIT (A) relied on the decisions of Hon'ble Bombay High Court in the case of BDA Ltd. vs. ITO (TDS) (2006) 281 ITR 99 and the Hon'ble Delhi High Court decision on the case of CIT vs. Dabur India

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 not remitted to Government account, the provision of section 40(a)(ia) attracts. Therefore, argued that the CIT(A) wrongly deleted the addition made by the AO on the payments already made which were not outstanding. The Ld.DR further submitted that since, the Ld.CIT(A) has held that nature of payment is contract payment he requested to confirm

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 not remitted to Government account, the provision of section 40(a)(ia) attracts. Therefore, argued that the CIT(A) wrongly deleted the addition made by the AO on the payments already made which were not outstanding. The Ld.DR further submitted that since, the Ld.CIT(A) has held that nature of payment is contract payment he requested to confirm

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 not remitted to Government account, the provision of section 40(a)(ia) attracts. Therefore, argued that the CIT(A) wrongly deleted the addition made by the AO on the payments already made which were not outstanding. The Ld.DR further submitted that since, the Ld.CIT(A) has held that nature of payment is contract payment he requested to confirm

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 not remitted to Government account, the provision of section 40(a)(ia) attracts. Therefore, argued that the CIT(A) wrongly deleted the addition made by the AO on the payments already made which were not outstanding. The Ld.DR further submitted that since, the Ld.CIT(A) has held that nature of payment is contract payment he requested to confirm

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)

5,00,000, there would not be tax liability and as such deduction of TDS under section 194C is irrelevant

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

5. The CIT(A) is not justified in concluding that provisions of section 194J of the IT Act would be applicable to payments made to Sri A. Venkateswarlu without taking into consideration of provisions of section 194J(1)(a) and 1(b) of the Act, since Sri A. Venkateswarlu is not a professional person / technical person and no technical services

SUBBA RAO JALADI,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

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

ITA 371/VIZ/2024[2013-14 ]Status: DisposedITAT Visakhapatnam23 Oct 2024

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

Section 143(2)Section 147Section 147rSection 148Section 194CSection 250Section 250(6)

5,28,40,000/-. ii. Deposited Cash of Rs. 10,00,000 or more in a Saving Bank Account Valued at Rs. 4,24,50,900/-. iii. TDS Return - Payment to Contractor (Section 194C

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 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

194C of the Act, hence made the addition of ` 4,36,13,708/- u/s 40(a)(ia) of the Act. 3. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and made threefold argument. Firstly the assessee argued that the assessee had made short deduction of TDS, but not the non deduction hence