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
244 (Vishakhapatnam) dated 09.04.2012 and the assessee filed cross appeal for the additions confirmed by the Ld.CIT(A).
Hon’ble Supreme Court in the case of Palam Gas Services vide Civil Appeal no. 5512 of 2017 has reversed the decision of Merilyn Shipping &
Transports (supra) and held that TDS required to be deducted on the amounts paid also. Therefore, during
