Bharti Cellular Limited v. ACIT (

Cole Parmer India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax 15(1)(2), Mumbai

Accordingly grounds are allowed

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 957/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 957/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) ACIT 15(1)(2), M/s Cole Parmer India Room No. 483A, 4th floor, Pvt. Ltd. Aayakar Bhavan, M.K. बिधम/ 403, A-wing, Delhpi, Road, Mumbai-400 020 Hiranandani Business Vs. Park, Powai, Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./PAN No. AAJCS7671K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Shri Madhur Agarwal, AR : by प्रत्यथीकीओरसे/Respondentby : Shri Vijay Kumar Jaiswal, DR सुनवाईकीतारीख/ : 09.09.2019 Dat…

ITO (TDS) 3 (4), Mumbai vs. Vodafone Essar Ltd, Mumbai

In the result, (a) appeals filed by the assessee for assessment years 2000-01, 2001-02,

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

…ing the fact that the Appellant has provided the Permanent Account Number (‘PAN’) for all the IUC deductees and b) Erred in not accepting and applying the ratio laid down by the Hon’ble Mumbai Tribunal in the Appellant’s own case for AY 2007-08 to AY 2009-10 (45 SOT 82) for the subject AY. In the said case, the Hon’ble Assessment Years: 2000-01, 2001-02, 2002-03, 2003-04, 2004-05 & 2007-08 Mumbai Tribunal held that where the Appellant had provided the PAN and also furnished declaration from the various deductees, to the extent possible, the Appellant had discharged its obligation as regards payment of taxes by t…

ITO (OSD) (TDS) 3(1), Mumbai vs. Vodafone Essar Ltd ( Now Known As Vodafone India Ltd), Mumbai

In the result, (a) appeals filed by the assessee for assessment years 2000-01, 2001-02,

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

…ing the fact that the Appellant has provided the Permanent Account Number (‘PAN’) for all the IUC deductees and b) Erred in not accepting and applying the ratio laid down by the Hon’ble Mumbai Tribunal in the Appellant’s own case for AY 2007-08 to AY 2009-10 (45 SOT 82) for the subject AY. In the said case, the Hon’ble Assessment Years: 2000-01, 2001-02, 2002-03, 2003-04, 2004-05 & 2007-08 Mumbai Tribunal held that where the Appellant had provided the PAN and also furnished declaration from the various deductees, to the extent possible, the Appellant had discharged its obligation as regards payment of taxes by t…

ITO (OSD) (TDS) 3(1), Mumbai vs. Vodafone Essar Ltd ( Now Known As Vodafone India Ltd), Mumbai

In the result, (a) appeals filed by the assessee for assessment years 2000-01, 2001-02,

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

…ing the fact that the Appellant has provided the Permanent Account Number (‘PAN’) for all the IUC deductees and b) Erred in not accepting and applying the ratio laid down by the Hon’ble Mumbai Tribunal in the Appellant’s own case for AY 2007-08 to AY 2009-10 (45 SOT 82) for the subject AY. In the said case, the Hon’ble Assessment Years: 2000-01, 2001-02, 2002-03, 2003-04, 2004-05 & 2007-08 Mumbai Tribunal held that where the Appellant had provided the PAN and also furnished declaration from the various deductees, to the extent possible, the Appellant had discharged its obligation as regards payment of taxes by t…

Vodafone India Ltd. (Formerly Known As Vodafone Essar Ltd.), Mumbai vs. I.T.O. (OSD) (TDS) RG. 3(1), Mumbai

In the result, (a) appeals filed by the assessee for assessment years 2000-01, 2001-02,

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

…ing the fact that the Appellant has provided the Permanent Account Number (‘PAN’) for all the IUC deductees and b) Erred in not accepting and applying the ratio laid down by the Hon’ble Mumbai Tribunal in the Appellant’s own case for AY 2007-08 to AY 2009-10 (45 SOT 82) for the subject AY. In the said case, the Hon’ble Assessment Years: 2000-01, 2001-02, 2002-03, 2003-04, 2004-05 & 2007-08 Mumbai Tribunal held that where the Appellant had provided the PAN and also furnished declaration from the various deductees, to the extent possible, the Appellant had discharged its obligation as regards payment of taxes by t…

DCIT TDS 1(1), Mumbai vs. Emirates, Mumbai

Bench: S/Sh.Rajendra & C.N. Prasadआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./4982 ,4983 & 4984/Mum/2013, अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2008-09, 2009-10 & 2010-11 वष" Dcit (Osd) Tds-1(2), Room No.812, M/S. Emirates, Mittal Chambers, 228, K.G. Mittal, Hospital Bldg. Nariman Point, Ground Floor Vs. Charni Road Mumbai-400 021. Mumbai-400 002. Pan:Aaace 1237 C (अपीलाथ" /Appellant) (""यथ" / Respondent) ""या"ेप/C.O/215 -217/Mum/2014, ""या"ेप ""या"ेप ""या"ेप Arising Out Of Ita/4982-83,4984/Mum/2013 Ay.2008-09, 2009-10 & 2010-11 M/S. Emirates, Nariman Point Vs. Dcit (Osd) Tds-1(2), Mumbai-400 021. Mumbai-400 002. (Cross Objector) (""यथ" / Respondent)

…9 to 10-11)(6) return of income by MIAL, it was not liable to pay tax is MIAL had discharged its own tax liability on income received from the assessee.It relied upon the cases of Coca-Cola Beverages Private Ltd.(293 ITR 226) and Vodafone Essar Ltd., Mumbai (45 SOT 82). It was further stated that system error had resulted on account of incorrect processing of the TDS returns,that such errors had arisen because of incomplete information being in certain fields of TDS return forms completed by the assessee, that it had already filed revised TDS returns in which the errors were corrected, that assessee could not be…

Wockhardt Hospitals Ltd, Mumbai vs. Asst CIT (TDS) 3(1), Mumbai

In the result, assessee’s appeal stands partly allowed for statistical purposes

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA no.2761/Mum./2014 (Assessment Year : 2009–10) M/s. Wockhardt Hospitals Ltd. Wockhardt Towers Bandra Kurla Complex ……………. Appellant Bandra (E), Mumbai 400 051 PAN – AAACW3342G v/s Asstt. Commissioner of Income Tax ……………. Respondent (TDS)–3(1), Mumbai Assessee by : Shri Ronak G. Doshi Revenue by : Shri Shrikant Mamdeo Date of Hearing – 05.01.2016 Date of Order – 05.01.2016 O R D E R PER SAKTIJIT DEY, J.M. Instant appeal by the assessee is directed against the order d…

Yes Bank Ltd, Mumbai vs. ITO (TDS)3(5), Mumbai

In the result, assessee’s appeal is partly allowed

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA no.2889/Mum./2014 (Assessment Year : 2008–09) M/s. Yes Bank Limited 9th Floor, Nehru Centre Dr. A.B. Road, Worli …….………. Appellant Mumbai 400 018 PAN – AAACY2068D v/s Income Tax Officer (TDS)–3(5) Aayakar Bhawan, 101, M.K. Road ..…….………. Respondent Mumbai 400 020 Assessee by : Shri Yogesh A. Thar Revenue by : Shri Harshad S. Vengrulekar Date of Hearing – 20.10.2015 Date of Order – 30.10.2015 O R D E R PER SAKTIJIT DEY, J.M. This is an appeal by the assessee against…