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.

CIT v. S.K. Tekriwal

Q: 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).

361 ITR 432High Court2014#664 most cited

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.

150

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. S.K. Tekriwal · 361 ITR 432 · Section 40(a)(ia) disallowance · short deduction of tax · short deduction of TDS · TDS rate difference · Section 194C · Section 194J · disallowance of expenditure · TDS compliance

Also reported as

46 Taxmann.com 444260 CTR 73

Sections most often in play

Section 1961 Section 143(3)Section 40(a)(ia)Section 10A Section 115JB Income Tax Act Section 139(1)Section 139(1) Income Tax Act Section 143(3) Income Tax Act

Issues it is cited on

short deduction of tds short deduction of tax disallowance under section 40(a)(ia)section 194c section 40(a)(ia)section 40(a)section 201 section 40 section 194 section 19 section 20 salary

Judgments citing CIT v. S.K. Tekriwal

Ciba India Ltd, Mumbai vs. DCIT (OSD) RG 8(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1381/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Apr 2023AY 2009-10

Section 143(3)Section 14ASection 234DSection 244ASection 40Section 43B

…nate amount on which tax was deducted at lower rate. The ld. counsel for the assessee contended that for short deduction, no disallowance is to be made for which he place reliance upon the decision from Hon'ble Kolkata High Court in CT vs S.K. Tekriwal (2014) 361 ITR 432 (Cal.) and the decision of the Tribunal in DCIT vs Chanda Bhoy and Jassobhoi (2012) 17 taxmanc.om 158 (Mum.). This factual matrix was not controverted by the ld. DR. 5.1. We have considered the rival submissions and perused the material available on record. We find that so far as, the issue of short deduction of TDS is concerned, the ld. DRP has…

M/S Dell International Services India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax (Ltu), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 2835/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Praveen Karanth, CIT-DR

Section 143(2)Section 143(3)Section 144CSection 40Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/s.Dell International Services The Additional Commissioner India Private Limited of Income-tax (LTU) v. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. PAN : AAACH1925Q. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Advocate Respondent by : Sri.Praveen Karanth, CIT-DR Date of Pronouncement : 20.01.2023 Date of Hearing : 13.01.2023 O R D E R Per George George K, JM…

Asst. CIT-1(3)(1), Mumbai vs. M/S. Tilaknagar Industries Ltd., Mumbai

ITA 1355/MUM/2021[2009-10]Status: DisposedITAT Mumbai29 Sept 2022AY 2009-10

Bench: Shri Baskaran B.R & Shri Vikas Awasthyआअसं. 1355/मुं/2021 ("न.व. 2009-10) Acit-1(3)(1), Room No.540, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. M/S. Tilaknagar Industries Limited. 3Rd Floor, Indl.Assurance Bldg. Jd Tata Marg, Churchgate, Mumbai 400 020 Pan:Aaact-6047-R ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajesh Damor ""तवाद" "वारा/Respondent By : Dr. K.Shivram, Sr. Advocate With Ms. Neelam Jadhav सुनवाई क" "त"थ/ Date Of Hearing : 04/07/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 29/09/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-47, Mumbai [In Short ‘The Cit(A)] Dated 04/01/2021 For The Assessment Year 2009-10. 2. The Brief Facts Of The Case As Emanating From Records Are: The Assessee Is Engaged In Manufacturing & Selling Of Indian Made Foreign Liquor. The 2 Assessee Filed Its Return Of Income For A.Y 2009-10 Declaring Total Income Of Rs.29,19,12,503/- On 30/09/2009. The Assessment Order U/S. 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’) Was Passed On 07/12/2011. Thereafter, The Assessing Officer Issued Notice U/S. 154 Of The Act Dated 18/03/2013 To Rectify The Alleged Mistake In Assessment Order On Two Counts:

For Appellant: Shri Rajesh DamorFor Respondent: Dr. K.Shivram, Sr. Advocate with Ms. Neelam Jadhav

Section 143(3)Section 148Section 154Section 154(7)Section 40

…ion is a subject matter of debate which could not have been settled in rectification proceedings under section 154 of the Act. The other issue is short deduction of TDS on payment of rent. The Hon’ble Calcutta High Court in the case of CIT vs. S.K.Tekriwal, 361 ITR 432 has held that where there is shortfall in deduction of TDS no disallowance can be made by invoking the provisions of section 40(a)(ia). Thus, in the light of above decision no disallowance under section 40(a) (ia) could have been made in the case of assessee. 11. In the light of our above findings, we see no infirmity in the impugned order warra…

Asstt. CIT, Cir- 7, Nagpur vs. M/S. Newquest Corporation Ltd., Chandrapur

ITA 328/NAG/2014[2008-09]Status: DisposedITAT Nagpur28 Jun 2022AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2008-2009 The Acit Vs. M/S.Newquest Corporation Ltd. Circle-7, (Now Known As M/S. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur Pan No.:Aabcb 6134 E Appellant Respondent

For Appellant: Shri K.P. Dewani (Adv.)For Respondent: ShriPiyushKolhe (CIT-DR)

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2008-2009 The ACIT Vs. M/s.Newquest Corporation Ltd. Circle-7, (now known as M/s. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur PAN No.:AABCB 6134 E Appellant Respondent ITA No. 329 & 330/NAG/2014 Assessment Year: 2009-2010 & 2010-11 The ACIT Vs. M/s. Avantha Holdings Ltd Circle-7, (earlier known as Nagpur Newquest Corporation Ltd) Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur PAN No.:AABCB 6134 E Appellant Respondent Revenue by :Shri…

Shree Sita Edibles Limited, Durg vs. Income Tax Officer, Ward 1(1), Bhilai

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 151/RPR/2018[2013-14]Status: DisposedITAT Raipur31 May 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 151/Rpr/2018 "नधा"रण वष" / Assessment Year : 2013-14 Shree Sita Edibles Ltd. Behind District Court, Millpara, Durg. (C.G.)-491 001 Pan : Aapcs4417H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee By : Shri R.B Doshi, Ar Revenue By : Shri G.N Singh, Dr

For Appellant: Shri R.B Doshi, ARFor Respondent: Shri G.N Singh, DR

Section 143(2)Section 143(3)Section 194ISection 40

…-B of the Act and deducting tax at source at a lower rate cannot form a basis for triggering the provisions of Sec.40(a)(ia) of the Act. Our aforesaid conviction is fortified by the judgment of the Hon’ble High Court in the case of CIT Vs. S.K Tekriwal (2014) 361 ITR 432( Cal.). In its aforesaid judgment, it was observed by the Hon’ble High Court that if there is any shortfall due to any difference of opinion as to the taxability of any item or the nature of payments falling under various TDS provisions, then the assessee can though be declared to be an assessee in default u/s.201 of the Act but no disallowance c…

Wockhardt Limited, Aurangabad vs. Pr. Commissioner of Income-Tax -2, Aurangabad

In the result, the appeal is partly allowed

ITA 784/PUN/2019[2012-13]Status: DisposedITAT Pune22 Apr 2022AY 2012-13

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2012-13

Section 115JSection 139(1)Section 143(3)Section 194ASection 263Section 40

…ome infructuous. 6.3. As regards the remaining amount of Rs.24,32,529/-, the ld. AR submitted that it was a case of short deduction of tax at source and not that of non-deduction of tax. Relying on certain judgments including CIT Vs. S.K. Tekriwal (2014) 361 ITR 432 (Cal), the ld. AR submitted that no disallowance can be made u/s.40(a)(ia) for short deduction of tax at source. This argument was countered by the ld. DR who submitted that the assessee failed to furnish any details of short deduction of tax at source either before the ld. PCIT or at the stage of the Tribunal. 6.4. Having heard both the si…

DCIT 14 (3)(1), Mumbai vs. Tag Eco Recycling India Pvt. Ltd., Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4160/MUM/2019[2010-11]Status: DisposedITAT Mumbai17 Mar 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri Prashant Maharshiआअसं. 4160/मुं/2019(िन.व.2010-11) Dcit-14(3)(1), Mumbai Room No.455, 4Th Floor : अपीलाथ"/ Appellant Aayakar Bhavan, M.K. Road Marine Lines, Mumbai-400 020 बनाम/ Vs. M/S Tag Eco Recycling India Pvt Ltd : ""थ"/ Respondent 11Th Floor, A-Wing One Bkc Bandra Kurla Complex Bandra East, Mumbai-400 051 Pan : Aabce9206A

For Appellant: Shri Milind ChavanFor Respondent: Shri Madhur Agarwal

Section 133(6)Section 40

…as short deduction of tax. The Ld.counsel submitted that it is not a case where the assessee has altogether failed to deduct tax at source. He placed reliance on the decision of Hon’ble Calcutta High Court in the case of 8 A.Y. 2010-11 CIT vs S.K. Tekriwal 361 ITR 432 to contend that in the case of short deduction of tax, the provisions of section 40(a)(ia) are not attracted. 5. We have heard the submissions made by rival sides and have examined the orders of the authorities below. In grounds 1 to 4 of appeal, the Department has assailed the deletion of disallowance of Rs.3,06,12,245/- by the CIT(A). Undisp…

M/S Dsm Sinochem Pharmaceuticals India Pvt. Ltd., Toansa vs. DCIT, C-1(1), Chandigarh

In the result, appeal of the assessee is partly allowed

ITA 1592/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Jan 2022AY 2014-15

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

For Appellant: Sh.K.M Gupta, Adv., Sh. NishantFor Respondent: Sh. Vikram Batra, CIT-DR

Section 144

…deducted tax at source albeit under different section, no disallowance under section 40(a)(ia) is warranted. To support his contention, the ld. AR placed reliance on the decision of Hon’ble Calcutta High Court in the case of CIT vs. S.K. Tekriwal reported as 361 ITR 432. 12 आअसं.253/ चंडीगढ़/2016(िन.व.2011-12) आअसं.1592/ चंडीगढ़/2018(िन.व.2014-15) ITA NO.253/Chd./2026 (A.Y.2011-12) ITA NO.1592/Chd./2018 (A.Y.2014-15) 19. On the other hand, the ld. DR vehemently defended the assessment order and the directions of the DRP to contend that disallowance under section 40(a)(ia) was rightly made in the hands of assessee…

Dsm Sinochem Pharmaceuticals India Private Limited, Nawanshahr vs. DCIT, Chandigarh

In the result, appeal of the assessee is partly allowed

ITA 253/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh20 Jan 2022AY 2011-12

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

For Appellant: Sh.K.M Gupta, Adv., Sh. NishantFor Respondent: Sh. Vikram Batra, CIT-DR

Section 144

The ITO, Ward-1(1)(2), Ahmedabad vs. M/S. Bajaj Herbals Pvt. Ltd., Ahmedabad

In the result, the appeal preferred by the Revenue is, thus, allowed for statistical purposes

ITA 1088/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad23 Nov 2021AY 2012-13

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Mohd. Usman, CIT DR

Section 142(1)Section 143(1)Section 143(3)Section 194ASection 194A(1)Section 194A(3)Section 40

…ce of opinion as to taxability of any item or nature of payments, then the assessee can, at the most, be declared to be an assessee in default u/s 201 but that cannot be a ground for disallowance u/s 40(a)(ia). Reliance is placed on: " CIT vs. S.K. Tekriwal – 361 ITR 432 (Cal); " Khandwala Integrated Financial Services Pvt. Ltd. vs. JCIT – ITA No. 634 & 532/Ahd/2011; " CIT vs. Prayas Engineering Ltd. – Tax Appeal No. 1237 of 2014 (Gujarat); Payments to “C&F agents” do not fall within the purview of S. 194C: • In any case, payments made to “C&F agents” do not fall within the ambit of provisions of S. 194C payments…

Clinirx Tangent Research India P.Ltd, New Delhi vs. Addl.CIT, Special Range-2, New Delhi

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

ITA 6304/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Nov 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Pankaj Saraogi, C. AFor Respondent: Shri Mrinal Kumar Das, Sr. D.R

Section 143(3)Section 194CSection 194JSection 40

…ssee has deducted tax at source allegedly under wrong provisions resulting in short deduction of tax and, therefore, disallowance has been made under Section 40(a)(ia) of the Act. We find that Hon’ble Calcutta High Court in the case of CIT Vs. S. K. Tekriwal (361 ITR 432 (Cal.) has held that where the assessee deducted tax at source under wrong provisions, which resulted into short deduction of tax, no disallowance under Section 40(a)(ia) of the Act can be made. Therefore, respectfully following the decision of the Hon’ble Calcutta High Court, we direct the ld. Assessing Officer to delete the disallowance of Rs.…

Asst CIT 16(1), Mumbai vs. M/S Hindustan Thompson Associates Pvt Ltd, Mumbai

The appeals stand dismissed

ITA 764/MUM/2020[2016-17]Status: DisposedITAT Mumbai15 Sept 2021AY 2016-17

For Appellant: Shri Aastha Dhawan– Ld. ARFor Respondent: Shri Ashish Heliwal– Ld. DR

Section 194CSection 194JSection 40

…dering the statutory provisions and various judicial pronouncements, held that the provisions of Sec.40(a)(ia) would have no applicability in case of short deduction of tax at source as per the decision of Hon’ble Calcutta High Court in CIT V/s S.K.Tekriwal (361 ITR 432). Aggrieved, the revenue is in further appeal before us. 5. After going through impugned order, it could be seen that the issue is covered in assessee’s favor by series of decisions of Tribunal in assessee’s own case right from AYs 2005-06 to 2014-15. Since there is no change in facts, no infirmity could be found in the impugned orders. Finding n…

ACIT Circle-16 (1), Mumbai vs. M/S Utv Software Communicatin Ltd, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 6292/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 Aug 2021AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Ravish Sood

For Appellant: Shri Ajit Jain a/wFor Respondent: Shri Vatsalya Saxena

Section 115JSection 14A

…ase of short deduction of TDS, no disallowance can be made by invoking provisions of section 40(a)(ia) of the Act and in support of this argument, the learned Counsel relied upon the decision of the Hon’ble Calcutta High Court in CIT v/s S.K. Tekriwal, [2014] 361 ITR 432 (Cal.) and the decision of the Co–ordinate Bench of the Tribunal, Mumbai Bench, in ACIT v/s UTV Entertainment Television Ltd., ITA no.6784/Mum./2016, dated 11th December 2020. 29. We have considered the rival submissions of the learned Counsel appearing for the parties and perused the material on record. Insofar as disallowance under section 40(a…

Chinmay Agricultural Housing, Mumbai vs. Income Tax Officer-21(1)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 6253/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Aug 2021AY 2012-13

Section 143(3)Section 69B

…the ld. CIT(A) made disallowance of Rs.3,39,000/- u/s.40(a)(ia) of the Act. Ultimately, we find that this disallowance was made for short deduction of tax at source. We find that the Hon’ble Calcutta High Court in the case of CIT vs. S.K. Tekriwal reported in 361 ITR 432 had held that the provisions of Section 40(a)(ia) of the Act could not be made applicable for short deduction of tax at source. In the instant case before us, admittedly, the assessee had deducted tax @1% of total payments made to M/s. Revitt Engineering. The case of the revenue seems to be that tax should have been deducted at higher rate u/s.19…

ACIT, New Delhi vs. M/S. Quippo Energy (P) Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4777/DEL/2016[2009-10]Status: DisposedITAT Delhi23 Aug 2021AY 2009-10

Bench: Shri Kul Bharat & Shri Prashant Maharishiassessment Year : 2009-10 Acit, Vs Quippo Energy (P.) Ltd., Circle-21(2), Room No.199C, D-2, Saket Palace, Saket, 1St Floor, C.R.Building, New Delhi-110017. I.P.Estate, New Delhi. Pan-Aaacq1675Q Appellant Respondent Appellant By Sh. Govind Singhal, Sr.Dr Respondent By Smt. Alka Arren, Adv. Date Of Hearing 05.08.2021 Date Of Pronouncement 23.08.2021

Section 143(1)

…ought to have deducted the tax at source @ 10.3% on the payment of Rs.3,00,000/- made to the M/s. Gensol Consultant (P.) Ltd. Ld.CIT(A) while deleting the addition has relied upon the decision of Hon’ble Calcutta High Court in the case of CIT vs S.K.Tekriwal 361 ITR 432 [Cal.] and decision of Co-ordinate Bench of this Tribunal rendered in the case of UE Trade Corporation (India) Ltd. vs DCIT in ITA No.2303/Del/2011. The Revenue has not pointed out any contrary binding precedents therefore, we do not see any infirmity in the finding of Ld.CIT(A) and the same is hereby affirmed. Ground No.3 raised by the Revenue…

ACIT, New Delhi vs. M/S. Future First Services Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 3476/DEL/2017[2009-10]Status: DisposedITAT Delhi16 Jul 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ajit Kumar Jain, CA & ShriFor Respondent: Shri Dheeraj Singh, Sr.D.R

Section 143(3)Section 197(1)Section 40A(2)(b)Section 40a

…ertificate had deleted the disallowance in order giving effect order. Apart from that, the ld. counsel has also relied upon the judgment of Hon’ble Calcutta High Court ITA No.3476 & 3838/DEL/2017 19 in the case of CIT vs. S.K. Tekriwal as reported in (2014) 361 ITR 432 that no disallowance u/s.40(a)(ia) can be made where there is a short deduction of TDS. We have already held that no disallowance can be made in case of deduction of TDS at lower rate. The assessee has produced the certificate before the Assessing Officer as per the direction given by ld. CIT (A), and therefore, there is no question of any disall…

M/S Scod 18 Networking Pvt Ltd., Mumbai vs. Dy CIT 11 (2)(1), Mumbai

In the result, appeal is allowed

ITA 7570/MUM/2019[2016-17]Status: DisposedITAT Mumbai09 Jul 2021AY 2016-17

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2016-17 M/S Scod 18 Networking Private The Dy. Commissioner Of Limited, Income Tax 11 (2)(1), 3 & 4, Prathmesh Horizon, Room No. 417, 4Th Floor, Link Road, Nr. Sailee Shp Center, Vs. Aayakar Bhavan, M K Marg, Borivali (W)-400091 Mumbai - 400020 Pan: Aalcs6147C (Appellant) (Respondent) Assessee By : Shri Rashmi Kant Modi (Ar) Revenue By : Shri Vijay Kumar Menon (Dr) Date Of Hearing: 22/06/2021 Date Of Pronouncement: 09/07/2021

For Appellant: Shri Rashmi Kant Modi (AR)For Respondent: Shri Vijay Kumar Menon (DR)

Section 115JSection 194CSection 194JSection 197Section 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 M/s SCOD 18 Networking Private The Dy. Commissioner of Limited, Income Tax 11 (2)(1), 3 & 4, Prathmesh Horizon, Room No. 417, 4th Floor, Link Road, Nr. Sailee SHP Center, Vs. Aayakar Bhavan, M K Marg, Borivali (W)-400091 Mumbai - 400020 PAN: AALCS6147C (Appellant) (Respondent) Assessee by : Shri Rashmi Kant Modi (AR) Revenue by : Shri Vijay Kumar Menon (DR) Date of Hearing: 22/06/2021 Date of Pronouncement: 09/07/2021 O R D E R PER SAKTIJIT…

Mahanagar Telephone Nigam Ltd., New Delhi vs. DCIT, Circle- 1, Ltu, New Delhi

In the result, appeal filed by the assessee is allowed with above direction

ITA 3997/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Jul 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Mahanagar Telephone Nigam Vs. Dcit, Ltd, Circle-1, Ltu, 5Th Floor, 9, Cgo Complex, New Delhi Lodhi Road, New Delhi Pan: Aaacm0828R (Appellant) (Respondent)

For Appellant: Shri Ved Jain, AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 14Section 143Section 14ASection 40

…at source amounting to ₹ 1,280,400. 15. The learned authorized representative submitted that in case of shorter deduction of tax no disallowance can be made in view of the decision of the honourable Calcutta High Court in case of CIT v. S. K. TEKRIWAL [2014] 361 ITR 432 (Cal). He therefore submitted that there cannot be any disallowance. 16. The learned departmental representative submitted that it is not the case of short deduction of tax at source but it is a case of non-deduction of tax at source and therefore the decisions cited by the learned authorized representative does not apply. 17. We have carefully c…

Future First Info. Servicees Pvt. Ltd, Gurgaon vs. DCIT, Circle- 9(2), New Delhi

In the result, the appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 3838/DEL/2017[2009-10]Status: DisposedITAT Delhi10 May 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ajit Kumar Jain, CA & ShriFor Respondent: Shri Dheeraj Singh, Sr.D.R

Section 143(3)Section 197(1)Section 40A(2)(b)Section 40a

ACIT, Central Circle-3(2), Hyd, Hyderabad vs. Hill County Properties Ltd., (Formerly Maytas Properties Ltd.), Hyd, Hyderabad

Appeal is dismissed

ITA 1001/HYD/2016[2011-12]Status: DisposedITAT Hyderabad29 Apr 2021AY 2011-12

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing) Asst. Commissioner Of Vs. M/S. Hill County Properties Income Tax, Limited, Central Circle 3(2), (Formerly Maytas Properties Hyderabad. Limited) Maytas Hill County, Bachupally, Miyapur, Hyderabad. Pan Aaecm2732Q Appellant Respondent

For Appellant: Shri Rojit Majumdar (D.R)For Respondent: Shri S. Rama Rao

Section 143(3)Section 37(1)Section 40

…This Revenue’s argument is also fails therefore. 7. Mr. Majumdar lastly submitted that the CIT(Appeals) ought to have upheld the impugned 40(a)(ia) disallowance in 6 the case of short deduction of TDS. Hon’ble Kolkata high court in DCIT Vs. S. K. Takriwal 361 ITR 432 (Cal) holds that sec.40(a)(ia) does not apply its case involving short deduction of TDS. We thus uphold the CIT(Appeals)’s action deleting the impugned disallowance on this last count as well. 7.1 No other ground has been pressed before us. 8. This Revenue’s appeal is dismissed. Order pronounced in the open court on 29th April, 2021. (LAXMI P…