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

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

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

68,717 7,87,487 2008-09 1,95,87,537 48,96,884 19,58,754 2009-10 1,19,64,518 29,91,129 11,96,452 2010-11 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

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

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

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

68,717 7,87,487 2008-09 1,95,87,537 48,96,884 19,58,754 2009-10 1,19,64,518 29,91,129 11,96,452 2010-11 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

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

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

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

68,717 7,87,487 2008-09 1,95,87,537 48,96,884 19,58,754 2009-10 1,19,64,518 29,91,129 11,96,452 2010-11 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

WALTAIR TRADERS,VISAKHAPATNAM vs. NEAC, DELHI

section 194C of the Act for Rs.48,70,809/- and Rs.7,99,730/- from M/s. Delta Paper Mills Ltd., and M/s.Waltair Traders respectively. Ld. AO observed that assessee has not offered income of Rs.56,70,539/- and therefore added the same to the total income of the assessee. Further on going through the 26AS, Ld. AO observed that

ACIT., CIRCLE - 1(1),, VIJAYAWADA vs. M/S SRI BHASKAR CONTRACTORS COMPANY,,

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.109/Viz/2013 (निर्धारणवर्ा/Assessment Year : 2008-09) Asst.Commissioner Of Vs. M/S Sri Bhaskar Contractors Income Tax Company Circle-3(1) D.No.60-3-27, F.No.101 Vijayawada Sai Aniketh Apartment Iti Bus Stop, Ashok Nagar Vijayawada [Pan : Aaqfs5687P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.70/Viz/2013 (Arising Out Of I.T.A. No.109/Viz/2013) M/S Sri Bhaskar Contractors Asst.Commissioner Of Company Income Tax D.No.60-3-27, F.No.101 Circle-1(1) Sai Aniketh Apartment Vijayawada Iti Bus Stop, Ashok Nagar Vijayawada [Pan : Aaqfs5687P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

194C cum section 40(a)(ia) and as such the AO is directed to delete the same. 6D. The fourth issue is regarding invoking the provisions of section 40A (3), i e payments in cash, where each payment exceeded Ps 20,000 and such payments for the year under report amounted to Rs 2,18,63,350/- which

ACIT, CIRCLE-3(1),, VIJAYAWADA vs. SRI BHASKAR CONTRACTORS COMPANY,, VIJAYAWADA

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.109/Viz/2013 (निर्धारणवर्ा/Assessment Year : 2008-09) Asst.Commissioner Of Vs. M/S Sri Bhaskar Contractors Income Tax Company Circle-3(1) D.No.60-3-27, F.No.101 Vijayawada Sai Aniketh Apartment Iti Bus Stop, Ashok Nagar Vijayawada [Pan : Aaqfs5687P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.70/Viz/2013 (Arising Out Of I.T.A. No.109/Viz/2013) M/S Sri Bhaskar Contractors Asst.Commissioner Of Company Income Tax D.No.60-3-27, F.No.101 Circle-1(1) Sai Aniketh Apartment Vijayawada Iti Bus Stop, Ashok Nagar Vijayawada [Pan : Aaqfs5687P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

194C cum section 40(a)(ia) and as such the AO is directed to delete the same. 6D. The fourth issue is regarding invoking the provisions of section 40A (3), i e payments in cash, where each payment exceeded Ps 20,000 and such payments for the year under report amounted to Rs 2,18,63,350/- which

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

In the result, appeal of the Revenue is dismissed

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:

194C of the Act @ 2%. The Ld. DR further submitted that the Ld. AO has rightly considered the agreement and concluded that it is in the nature of engineering services which attracts the provisions of section 194J of the Act and the tax needs to be deducted @ 10%. The Ld. DR further submitted that the Ld. AO has rightly