What is CIT v. S.K. Tekriwal authority for?

Section 40(a)(ia) of the Income Tax Act does not apply to disallow expenses when there is a short deduction of tax at source. This includes situations where TDS is deducted at a lower rate than required or under an incorrect section.

How many judgments cite CIT v. S.K. Tekriwal?

150 judgments on BharatTax cite CIT v. S.K. Tekriwal (361 ITR 432), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. S.K. Tekriwal come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 40(a)(ia), Section 10A, Section 115JB Income Tax Act, Section 139(1).

CIT v. S.K. Tekriwal (361 ITR 432)

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

…TDS is allowed. Hence, Ground No. 10 to13are partly allowed.” It was similarly held in the following cases: - CIT v. Kishore Rao & Others (HUF): 387 ITR 196 (Kar HC) - CIT v. Hewlett-Packard India Sales (P.) Ltd.: 382 ITR 496 (Kar HC) - CIT v. S. K. Tekriwal: 361 ITR 432 (Cal HC) - Three Star Granites (P.) Ltd v. ACIT [32 ITR(T) 398] (ITAT Cochin) - M.V.A. SeetharamaRaju v. DCIT [194 ITD 359] (ITAT Chennai) In view of the above facts and legal position, it is respectfully submitted that in the assessee’s case, there are two types of payment: 1. Payment of Rs. 1,58,365 to M/s Vbizap Soft Solution without deducting…

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

…TDS is allowed. Hence, Ground No. 10 to13are partly allowed.” It was similarly held in the following cases: - CIT v. Kishore Rao & Others (HUF): 387 ITR 196 (Kar HC) - CIT v. Hewlett-Packard India Sales (P.) Ltd.: 382 ITR 496 (Kar HC) - CIT v. S. K. Tekriwal: 361 ITR 432 (Cal HC) - Three Star Granites (P.) Ltd v. ACIT [32 ITR(T) 398] (ITAT Cochin) - M.V.A. SeetharamaRaju v. DCIT [194 ITD 359] (ITAT Chennai) In view of the above facts and legal position, it is respectfully submitted that in the assessee’s case, there are two types of payment: 1. Payment of Rs. 1,58,365 to M/s Vbizap Soft Solution without deducting…

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

…TDS is allowed. Hence, Ground No. 10 to13are partly allowed.” It was similarly held in the following cases: - CIT v. Kishore Rao & Others (HUF): 387 ITR 196 (Kar HC) - CIT v. Hewlett-Packard India Sales (P.) Ltd.: 382 ITR 496 (Kar HC) - CIT v. S. K. Tekriwal: 361 ITR 432 (Cal HC) - Three Star Granites (P.) Ltd v. ACIT [32 ITR(T) 398] (ITAT Cochin) - M.V.A. SeetharamaRaju v. DCIT [194 ITD 359] (ITAT Chennai) In view of the above facts and legal position, it is respectfully submitted that in the assessee’s case, there are two types of payment: 1. Payment of Rs. 1,58,365 to M/s Vbizap Soft Solution without deducting…

INCOME TAX OFFICER, NEW DELHI vs. R L STEEL AND ENERGY LIMITED, NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 3109/DEL/2025[2010-11]Status: DisposedITAT Delhi11 Mar 2026AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshincome Tax Officer, Vs. Rl Steel & Energy Ltd, New Delhi 70, Daryaganj, New Delhi (Appellant) (Respondent) Pan: Aaacr5809B Assessee By : Shri Akhilesh Bhargava, Ca Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 07/01/2026 Date Of Pronouncement 11/03/2026

For Appellant: Shri Akhilesh Bhargava, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 143(3)Section 14ASection 43(5)

…of the assessee that for short deduction of tax at source, the provisions of Section 40(a)(ia) of the Act could not be invoked. The Learned CIT(A) also took cognizance of the decision of the Hon’ble Calcutta High Court in the case of S K Tekriwal reported in 361 ITR 432 (Cal) that disallowance under Section 40(a)(ia) of the Act could not be made for short deduction of tax at source. Based on these observations, the Learned CIT(A) deleted the disallowance made under Section 40(a)(ia) of the Act. We find that the decision of Hon’ble Calcutta High Court referred Supra is directly on the impugned issue which has bee…

ACIT, NEW DELHI vs. M/S NUWAVE E SOLUTIONS (P) LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 3676/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Sept 2025AY 2007-08

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2007-08] Acit, Vs M/S. Nuwave E Solutions (P) Circle-13(1), Ltd., 3Rd Floor, District Centre, New Delhi Dda Building, Nehru Place, New Delhi. Pan-Aabcn5790Q Appellant Respondent Appellant By Shri Pravin Rawal, Cit Dr Respondent By Dr. Rakesh Gutpa, Adv., Shri Saksham Agarwal, Ca, Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Date Of Hearing 26.06.2025 Date Of Pronouncement 12.09.2025 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Revenue Against The Order Dated 15.03.2011 Passed By Ld. Commissioner Of Income Tax (Appeal)-Xvi, New Delhi [“Cit(A)”, In Short] Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 31.12.2010 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2007-08. 2. Brief Facts Of The Case Are That Assessee Is A Company & E- Filed Its Return Of Income On 30.08.2007, Declaring Total Income Of Inr 1,45,48,453/-. The Said Return Was Revised On 20.08.2008, Declaring The Same Income As Was Declared The Return Of Income Filed U/S 139(1). The Case Of The Assessee Was Selected For Scrutiny & Various Queries Were Raised Which Were Replied By The Assessee. The Assessee Is Engaged In The Business Of Development & Export Of Software & 100% Eou Registered With Director Software Technology Park Of India In Terms Of Registration Certificate Dated 31.03.1999. The Major Shareholder In The Assessee Company Is Shri Anil Gutpa Who Is Having 99% Shareholding & Is Taking Substantial Interest In Day-To-Day Affairs Of The Assessee & Also In Its Associate Enterprises (“Ae”) At Us Who Is The Sole Buyer Of The Software Developed By The Assessee.

Section 10Section 10ASection 139(1)Section 143(3)Section 250Section 40Section 801A

…ITA No.3676/Del/2011 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2007-08] ACIT, vs M/s. Nuwave E Solutions (P) Circle-13(1), Ltd., 3rd Floor, District Centre, New Delhi DDA Building, Nehru Place, New Delhi. PAN-AABCN5790Q APPELLANT RESPONDENT Appellant by Shri Pravin Rawal, CIT DR Respondent by Dr. Rakesh Gutpa, Adv., Shri Saksham Agarwal, CA, Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Date of Hearing 26.06.2025 Date of Pronouncement 12.09.2025 ORDER PER MANISH AGARWAL, AM : The cap…

Commissioner Of Income Tax International Taxation 3 vs. Samsung Heavy Industries Company Limited

Appeal stands dismissed

ITA/10/2024HC Uttarakhand10 Jul 2025

Bench: HON'BLE MR JUSTICE G. NARENDAR,HON'BLE MR. JUSTICE ALOK MAHRA

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 260Section 40

…Mullick, learned counsel for the respondent (assessee) submitted that the Income Tax Appellate Tribunal has rightly relied on the law laid down by Hon’ble Calcutta High Court in the case of Commissioner of Income Tax Vs. S.K. Tekriwal, reported in [2014] 361 ITR 432 (Calcutta). 7. Learned Senior Counsel for the respondent placed reliance on the judgment rendered by Hon’ble Supreme Court in the case of Commissioner of Income Tax Vs. Vegetable Products Ltd., reported in [1973] 88 ITR 192 (SC), wherein it is held that when there are divergent views of various non-jurisdictional High Courts on an id…

M/S. JINDAL SAW LTD.,,DELHI vs. DCIT, NEW DELHI

In the result, the appeal is dismissed

ITA 2758/DEL/2015[2007-08]Status: DisposedITAT Delhi07 May 2025AY 2007-08

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 143(3)

…sult, the appeal is dismissed.” 26. In any event, we find that provisions of Section 40(a)(ia) of the Act cannot be made applicable for short deduction of tax at source as held by the Hon’ble Calcutta High Court in the case of CIT vs S.K Tekriwal reported in 361 ITR 432 (Cal). Respectfully following the aforesaid judicial precedent in assessee’s own case as well as the decision of the Hon’ble Calcutta High Court, we do not find any infirmity in the order of the ld CIT(A) deleting the differential amount u/s 40(a)(ia) of the Act. Accordingly, Ground No. 2 raised by the revenue is dismissed. 27. Other grounds rais…

NIHO CONSTRUCTION LTD.,NEW DELHI vs. ITO, WARD- 18(2), NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 3676/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Apr 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2007-08] Acit, Vs M/S. Nuwave E Solutions (P) Circle-13(1), Ltd., 3Rd Floor, District Centre, New Delhi Dda Building, Nehru Place, New Delhi. Pan-Aabcn5790Q Appellant Respondent Appellant By Shri Pravin Rawal, Cit Dr Respondent By Dr. Rakesh Gutpa, Adv., Shri Saksham Agarwal, Ca, Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Date Of Hearing 26.06.2025 Date Of Pronouncement 12.09.2025 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Revenue Against The Order Dated 15.03.2011 Passed By Ld. Commissioner Of Income Tax (Appeal)-Xvi, New Delhi [“Cit(A)”, In Short] Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 31.12.2010 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2007-08. 2. Brief Facts Of The Case Are That Assessee Is A Company & E- Filed Its Return Of Income On 30.08.2007, Declaring Total Income Of Inr 1,45,48,453/-. The Said Return Was Revised On 20.08.2008, Declaring The Same Income As Was Declared The Return Of Income Filed U/S 139(1). The Case Of The Assessee Was Selected For Scrutiny & Various Queries Were Raised Which Were Replied By The Assessee. The Assessee Is Engaged In The Business Of Development & Export Of Software & 100% Eou Registered With Director Software Technology Park Of India In Terms Of Registration Certificate Dated 31.03.1999. The Major Shareholder In The Assessee Company Is Shri Anil Gutpa Who Is Having 99% Shareholding & Is Taking Substantial Interest In Day-To-Day Affairs Of The Assessee & Also In Its Associate Enterprises (“Ae”) At Us Who Is The Sole Buyer Of The Software Developed By The Assessee.

Section 10Section 10ASection 139(1)Section 143(3)Section 250Section 40Section 801A

…ITA No.3676/Del/2011 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2007-08] ACIT, vs M/s. Nuwave E Solutions (P) Circle-13(1), Ltd., 3rd Floor, District Centre, New Delhi DDA Building, Nehru Place, New Delhi. PAN-AABCN5790Q APPELLANT RESPONDENT Appellant by Shri Pravin Rawal, CIT DR Respondent by Dr. Rakesh Gutpa, Adv., Shri Saksham Agarwal, CA, Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Date of Hearing 26.06.2025 Date of Pronouncement 12.09.2025 ORDER PER MANISH AGARWAL, AM : The cap…

RAGHVENDRA PRATAP SINGH,KOLKATA vs. ACIT, CIRCLE - 28, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 612/KOL/2024[2013-14]Status: DisposedITAT Kolkata02 Jul 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 40Section 69C

…ITA No. 612/KOL/2024 Assessment Year: 2013-2014 Raghvendra Pratap Singh THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 612/KOL/2024 Assessment Year: 2013-2014 Raghvendra Pratap Singh,………..….……... Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069 [PAN: AMAPS3456L] -Vs.- Assistant Commissioner of Income Tax ....Respondent Circle-28, Kolkata, Aayakar Bhawan Dakshin, 2, Gariahat Road, Kolkata-700068 Appearances by: Shri Siddharth Agarwal, Adv…

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

In the result, appeal of the Revenue is dismissed

ITA 383/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam12 Apr 2024AY 2012-2013

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:

For Appellant: Sri Fenil A Bhatt, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 36(1)(iii)Section 40

…ower deployment for maintenance is listed. The Ld. AR argued that most of the maintenance includes unskilled labour and therefore should be considered as contractual. The Ld. AR also placed reliance on the following case laws: 1. CIT vs. S.K. Tekriwal (2014) 361 ITR 432 (Cal.) 2. Dish TV India Ltd vs. ACIT (2017) 167 ITD 412 (Mumbai ITAT) 3. Skylark Hospitality Pvt Ltd vs. DCIT (2018) 53 CCH 19 (Delhi) 4. Mission vs. ITO (ITA No. 1076/Kol/2014, dated 16/6/2015) 5. Roca Bathroom Products Pvt Ltd vs. JCIT (2016) 175 DTR 459 (Chennai ITAT 6. DCIT vs. Selvel Advertising P. Ltd (2015) 37 ITR (Trib.) 611 (Kolkata ITAT…

AYESA INGENIERIA Y ARQUITECTURA S.A.,NOIDA vs. ACIT INTL. TAXATION, GURGAON

In the result, appeal of the assessee is allowed

ITA 2174/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Apr 2024AY 2021-22

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Vivek Sarin, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 143(3)Section 192BSection 195Section 201Section 40Section 7(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2173 & 2174/Del/2023 Asstt. Years: 2020-21 & 2021-22 Ayesa Ingenieria Y Arquitectura Vs. ACIT S.A. Int. Taxation D-99, 4th Floor, Gurgaon Sector-2, Noida, Uttar Pradesh 201301 PAN AAHCA8666J (Appellant) (Respondent) Assessee by: Shri Vivek Sarin, Advocate Shri D.P.Singh, Advocate Shri D D Gupta, Advocate Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 07.03.2024 Date of 08.04.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM Both the appeals…

AYESA INGENIERIA Y ARQUITECTURA S.A.,NOIDA vs. ACIT INTL. TAXATION, GURGAON

In the result, appeal of the assessee is allowed

ITA 2173/DEL/2023[2020-21]Status: DisposedITAT Delhi08 Apr 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Vivek Sarin, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 143(3)Section 192BSection 195Section 201Section 40Section 7(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2173 & 2174/Del/2023 Asstt. Years: 2020-21 & 2021-22 Ayesa Ingenieria Y Arquitectura Vs. ACIT S.A. Int. Taxation D-99, 4th Floor, Gurgaon Sector-2, Noida, Uttar Pradesh 201301 PAN AAHCA8666J (Appellant) (Respondent) Assessee by: Shri Vivek Sarin, Advocate Shri D.P.Singh, Advocate Shri D D Gupta, Advocate Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 07.03.2024 Date of 08.04.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM Both the appeals…

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7433/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 234BSection 36(1)(viii)Section 37

…ad of 194C of the Act. Accordingly, due to the difference in TDS rate, the Ld. AO disallowed 80% of the expense under section 40(a)(ia) of the Act. 30.1 On appeal, the Ld. CIT(A) relying on the decision of Hon’ble Calcutta High Court in CIT vs. S.K. Tekriwal 361 ITR 432 deleted the impugned disallowance in both the years making identical observations and recording identical findings as under:- PTC India Financial Services Ltd. vs. ACIT, ACIT vs. PTC India Financial Services Ltd. & Addl.CIT vs. PTC India Financial Services Ltd. “6.2 I have carefully considered the order passed by the AD and the submissions fi…

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7273/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 234BSection 36(1)(viii)Section 37

…ad of 194C of the Act. Accordingly, due to the difference in TDS rate, the Ld. AO disallowed 80% of the expense under section 40(a)(ia) of the Act. 30.1 On appeal, the Ld. CIT(A) relying on the decision of Hon’ble Calcutta High Court in CIT vs. S.K. Tekriwal 361 ITR 432 deleted the impugned disallowance in both the years making identical observations and recording identical findings as under:- PTC India Financial Services Ltd. vs. ACIT, ACIT vs. PTC India Financial Services Ltd. & Addl.CIT vs. PTC India Financial Services Ltd. “6.2 I have carefully considered the order passed by the AD and the submissions fi…

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2175/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 234BSection 36(1)(viii)Section 37

…ad of 194C of the Act. Accordingly, due to the difference in TDS rate, the Ld. AO disallowed 80% of the expense under section 40(a)(ia) of the Act. 30.1 On appeal, the Ld. CIT(A) relying on the decision of Hon’ble Calcutta High Court in CIT vs. S.K. Tekriwal 361 ITR 432 deleted the impugned disallowance in both the years making identical observations and recording identical findings as under:- PTC India Financial Services Ltd. vs. ACIT, ACIT vs. PTC India Financial Services Ltd. & Addl.CIT vs. PTC India Financial Services Ltd. “6.2 I have carefully considered the order passed by the AD and the submissions fi…

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2162/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 234BSection 36(1)(viii)Section 37

…ad of 194C of the Act. Accordingly, due to the difference in TDS rate, the Ld. AO disallowed 80% of the expense under section 40(a)(ia) of the Act. 30.1 On appeal, the Ld. CIT(A) relying on the decision of Hon’ble Calcutta High Court in CIT vs. S.K. Tekriwal 361 ITR 432 deleted the impugned disallowance in both the years making identical observations and recording identical findings as under:- PTC India Financial Services Ltd. vs. ACIT, ACIT vs. PTC India Financial Services Ltd. & Addl.CIT vs. PTC India Financial Services Ltd. “6.2 I have carefully considered the order passed by the AD and the submissions fi…

CHETAN PRAVIN CHITALIA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 18(1), MUMBAI

In the result, appeal by the assessee is partly allowed

ITA 2468/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 Oct 2023AY 2014-15

Bench: Shri Vikas Awasthy& Shri Prashant Maharshi आअसं.2468/मुं/2023 (िन.व. 2014-15) Chetan Pravin Chitaliya, 14, Ramwadi, Kalbadevi, Mumbai – 400 002 Pan: Aabpc-1904-E ...... अपीलाथ"/Appellant बनाम Vs. Asst.Commissioner Of Income Tax, Circle- 18(1), 202, 2Nd Floor, Earnest House, Ncpa Marg, Nariman Point, Mumbai – 400 021. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Jitendra Singh, Advocate "ितवादी "ारा/Respondent By : Shri Prabhat Kumar Gupta सुनवाई क" ितिथ/ Date Of Hearing : 19/10/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 27/10/2023 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Passed By Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi[In Short ‘The Cit(A)’] Dated 02/05/2023, For The Assessment Year 2014- 15. 2. This Appeal Is Time Barred By 11 Days. The Assessee Has Filed An Application Praying For Condonation Of Delay, Citing Reasons For The Delay In Filing Of Appeal. We Have Perused The Said Application. We Are Satisfied That The Delay In Filing Of Appeal Is For The Bonafide Reasons Stated In The 2 Application. The Delay Of 11 Days In Filing Of Appeal Is Condoned & The Appeal Is Admitted For Adjudication On Merits.

For Appellant: Shri Jitendra Singh, AdvocateFor Respondent: Shri Prabhat Kumar Gupta

Section 14ASection 194C

…the aforesaid parties. The ld. Counsel for the assessee submitted that it is a well settled law that no disallowance can be made for short deduction of TDS. In support of his contentions he placed reliance on the decision in the case of CIT vs. S.K.Tekriwal, 361 ITR 432(Cal) and in the case of PCIT vs. Future First Info Services Pvt. Ltd., 447 ITR 299 (Del). 4. Per contra, Shri Prabhat Kumar Gupta representing the Department vehemently defended the impugned order and prayed for dismissing the appeal of assessee. 5. Both sides heard, orders of authorities below examined. The assessee in appeal has assailed impu…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

ITA 2846/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 133(6)Section 143(3)Section 144CSection 144C(5)Section 92C(3)

…IT(TP)A No.2846/Bang/2017 M/s. Dell International Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2846/Bang/2017 Assessment Year: 2013-14 M/s. Dell International Services India Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Addl. CIT Gardens LTPU Vs. Challagutta Village, Varthur Hobli Bangalore Bangalore 560 071 PAN NO : AAACH1925Q APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 03.08.2023 Date…

TIRUPATI REDDY MUKKU,MUMBAI vs. DY COMMISSIONER OF INCOME TAX-27(3), MUMBAI

ITA 858/MUM/2023[2011-12]Status: DisposedITAT Mumbai27 Jun 2023AY 2011-12

For Appellant: Shri Nikhil NatekarFor Respondent: Ms. Richa Gulati

Section 143(1)(a)Section 143(3)Section 147Section 148Section 194CSection 194C(2)Section 194ISection 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Tirupati Reddy Mukku, Shop No. 2, Plot No. 9, Lalsharan CHSL, Near Nityanand Baug CHSL, Chembur Colony, Mumbai - 400074 [PAN: AJUPM2928A] …………… Appellant Vs Deputy Commissioner of Income Tax, 27(3), Mumbai Respondent ……………. Vashi, Navi Mumbai - 400705 Appearance For the Appellant/Assessee : Shri Nikhil Natekar For the Respondent/Department : Ms. Richa Gulati Date : 06.06.2023 Conclusion of hearing : 27.06.2023 Pronouncement of order O R D E R Per Rahul Chaudhary, Judicial Member:…

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

ITA 1432/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jun 2023AY 2011-12

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

For Appellant: Sh. Suraj Bhan Nain, Ld. AdvFor Respondent: Sh. Rajesh Kumar, Ld. CIT (DR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, DELHI BEFORE SHRIANIL CHATURVEDI, ACCOUNTANT MEMBER, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1432/Del/2016 Assessment Year: 2011-12) Serco India Pvt. Ltd. DCIT Circle-4(1), 3rd Floor, Vanijya Nikunj, C/o Traveltime Car Rental Pvt. Ltd., Office No. 105, HSIIDC Building, Udyog Astral Court, B Wing, Near Vs. Vihar, Phase-V, Near Gaikwad Petrol Pump, Shankar Chowk, NH-8, Sanewadi, Aundh, Pune- Gurgaon. 411007. PAN No.AAJCS6704P (Appellant) (Respondent) : Appellant by : Sh. Suraj Bhan Nain, Ld. Adv &Sh. Mahfuzur Rehman, Ld. CA Respondent by : Sh. Rajesh Kumar, Ld. CIT…

CIT v. S.K. Tekriwal

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Judgments citing CIT v. S.K. Tekriwal

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

INCOME TAX OFFICER, NEW DELHI vs. R L STEEL AND ENERGY LIMITED, NEW DELHI

ACIT, NEW DELHI vs. M/S NUWAVE E SOLUTIONS (P) LTD., NEW DELHI

Commissioner Of Income Tax International Taxation 3 vs. Samsung Heavy Industries Company Limited

M/S. JINDAL SAW LTD.,,DELHI vs. DCIT, NEW DELHI

NIHO CONSTRUCTION LTD.,NEW DELHI vs. ITO, WARD- 18(2), NEW DELHI

RAGHVENDRA PRATAP SINGH,KOLKATA vs. ACIT, CIRCLE - 28, KOLKATA

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

AYESA INGENIERIA Y ARQUITECTURA S.A.,NOIDA vs. ACIT INTL. TAXATION, GURGAON

AYESA INGENIERIA Y ARQUITECTURA S.A.,NOIDA vs. ACIT INTL. TAXATION, GURGAON

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

CHETAN PRAVIN CHITALIA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 18(1), MUMBAI

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

TIRUPATI REDDY MUKKU,MUMBAI vs. DY COMMISSIONER OF INCOME TAX-27(3), MUMBAI

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON