ARKHA SOLAR POWER PRIVATE LIMITED,RAJAHMUNDARY vs. DCIT-1 , KAKINADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.92/Viz/2022 ("नधा"रणवष"/ Assessment Year : 2017-18) Arkha Solar Power Private Vs. Deputy Commissioner Of Limited, Income Tax-1, Elakolanu Village, 4Th Floor, Sri Deepthi Towers, Rangampeta, Rajahmundry, Main Road, Kakinada, Andhra Pradesh – 533294. Andhra Pradesh-533001. Pan: Aalca 4293K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Ms. Karishma R. Phatarphekar ""याथ"क"ओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr

TDS of Rs. 10,67,625/-. On examination of the TP documents for benchmarking the transaction, the Ld. TPO concurred with the CUP method as the most appropriate method under the given facts of the case. The Ld. TPO also observed that the assessee’s selection of final comparables is inappropriate and arbitrary. The Ld. TPO rejected the ALP determined

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

In the result, the appeal fails and the same is hereby dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.178/Viz/2018 (ननधधारण वर्ा/ Assessment Year : 2010-11) Smt.Arabolu Venkata Naga Deepthi Vs. Income Tax Officer Rep. By Power Of Attorney Holder (International Taxation) Smt. N.Satyaramanujam Visakhapatnam Flat No.403, Dhanna Apartments Seethammadhara Visakhapatnam [Pan : Atcpa6413A] (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

section 234A; 234B and 234C and the Id. CIT (Appeals) is not correct in confirming the levy/charge of interest. 3. The above grounds are mutually exclusive and without prejudice to one another. 4. The appellant craves leave to add to, amend, alter, modify, delete all or any of the above grounds appeal. 3. Brief facts of the case are that

DCIT, CIRCLE - 3(1), , VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

TDS if submission of appellant is\nfound correct. Hence this ground of appeal is allowed.\n6.8. Ground of Appeal No. 9– interest u/s 234B, is consequential in\nnature and not adjudicated.\n6.9. Ground of Appeal No. 10– claim of education cess u/s 37(1) of\nthe Act of Rs 17.13 lacs.\nThe issue is covered by decision

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Bench: Shri Ravish Sood & Shri Balakrishnan S.

TDS if submission of appellant is found correct. Hence this ground of appeal is allowed. 6.8. Ground of Appeal No. 9– interest u/s 234B, is consequential in nature and not adjudicated. 6.9. Ground of Appeal No. 10– claim of education cess u/s 37(1) of the Act of Rs 17.13 lacs. The issue is covered by decision

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Bench: Shri Ravish Sood & Shri Balakrishnan S.

TDS if submission of appellant is found correct. Hence this ground of appeal is allowed. 6.8. Ground of Appeal No. 9– interest u/s 234B, is consequential in nature and not adjudicated. 6.9. Ground of Appeal No. 10– claim of education cess u/s 37(1) of the Act of Rs 17.13 lacs. The issue is covered by decision

ADABALA MANMOHAN,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.135/Viz/2021 (ननधधारण वषा / Assessment Year :2011-12) Mr. Adabala Manmohan, Vs. Income Tax Officer, Visakhapatnam. Ward-International Taxation, Pan: Vpnao 1959 G Visakhapatnam. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ca प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar

234B of the Act, levy of interest 4 U/s. 201(1A) of the Act on the same amount would amount to duplication of interest in respect of the said tax amount, which is not permissible under law. 7. Without prejudice to the above grounds, the Ld. CIT(A) ought to have known that section 50C of the Act is self