Facets Polishing Works (P) Ltd. v. ITO(TDS)

69 SOT 361Income Tax Appellate Tribunal#18267 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2016.

Judgments citing Facets Polishing Works (P) Ltd. v. ITO(TDS)

LARSEN & TOUBRO LTD,MUMBAI vs. DCIT (TDS) 2(1), MUMBAI

In the result, both appeals of the assessee are allowed, whereas appeal of the revenue is dismissed

ITA 5589/MUM/2014[2011-12]Status: DisposedITAT Mumbai02 Dec 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm M/S. Larsen & Toubro Ltd., Vs. Dcit(Tds)– 2(1), Mumbai - (E&C Division), L & T 400002 House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent) Dcit(Tds)– 2(1), Vs. M/S. Larsen & Toubro Ltd., Mumbai – 400002 (E&C Division), L & T House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent)

Section 194A(3)Section 194HSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM M/s. Larsen & Toubro Ltd., Vs. DCIT(TDS)– 2(1), Mumbai - (E&C Division), L & T 400002 House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 PAN/GIR No. AAACL0140P Appellant) .. Respondent) DCIT(TDS)– 2(1), Vs. M/s. Larsen & Toubro Ltd., Mumbai – 400002 (E&C Division), L & T House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 PAN/GIR No. AAACL0140P Appellant) .. Respondent) Assessee by Shri Vijay Mehta Revenue by Shri A.K. Dhandial Date of Hearing 26/10/2016 Date of Pronouncement 02/12…

DCIT (TDS) 2(1), MUMBAI vs. LARSEN & TOUBRO LTD ( E & C DIVISION), MUMBAI

In the result, both appeals of the assessee are allowed, whereas appeal of the revenue is dismissed

ITA 5158/MUM/2014[2011-12]Status: DisposedITAT Mumbai02 Dec 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm M/S. Larsen & Toubro Ltd., Vs. Dcit(Tds)– 2(1), Mumbai - (E&C Division), L & T 400002 House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent) Dcit(Tds)– 2(1), Vs. M/S. Larsen & Toubro Ltd., Mumbai – 400002 (E&C Division), L & T House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent)

Section 194A(3)Section 194HSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM M/s. Larsen & Toubro Ltd., Vs. DCIT(TDS)– 2(1), Mumbai - (E&C Division), L & T 400002 House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 PAN/GIR No. AAACL0140P Appellant) .. Respondent) DCIT(TDS)– 2(1), Vs. M/s. Larsen & Toubro Ltd., Mumbai – 400002 (E&C Division), L & T House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 PAN/GIR No. AAACL0140P Appellant) .. Respondent) Assessee by Shri Vijay Mehta Revenue by Shri A.K. Dhandial Date of Hearing 26/10/2016 Date of Pronouncement 02/12…

LARSEN & TOUBRO INFOTECH LTD,MUMBAI vs. DCIT (TDS) 2(1), MUMBAI

In the result, both appeals of the assessee are allowed, whereas appeal of the revenue is dismissed

ITA 5974/MUM/2014[2011-12]Status: DisposedITAT Mumbai24 Feb 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सं./Ita No.2882/Mum/2014 (नििाारण वषा / Assessment Year :2011-2012) Dcit(Tds)-2(1), Mumbai Vs. M/S Larsen & Toubro Infotech Ltd., Gage No.2, South Block, Saki Vihar Road, Powai, Mumbai-400072 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacl 1681 P & आमकय अऩीर सं./Ita No.5974&5973/Mum/2014 (नििाारण वषा / Assessment Years :2011-12 & 2012-13) M/S Larsen & Toubro Vs. Dcit(Tds)-2(1), Mumbai Infotech Ltd., Gage No.2, South Block, Saki Vihar Road, Powai, Mumbai- 400072 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacl 1681 P याजस्व की ओर से /Revenue By : Ms. Vinita Menon ननधाारयती की ओर से /Assessee By : Shri Vijay Mehta सुनवाई की तायीख / Date Of Hearing : 22/12/2015 घोषणा की तायीख/Date Of Pronouncement 24/02/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Cross Appeals Filed By The Revenue & Assessee Against The Order Of Cit(A)-Mumbai For The Assessment Years 2011-2012 & 2012-2013, In The Matter Of Order Passed U/S.201(1) & 201(1A) Of I.T.Act, 1961. 2. As The Common Issues Are Involved In All These Appeals, Therefore, All The Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order. 3. The Grievance Of The Revenue In Its Appeal I.E

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Vinita Menon
Section 194Section 194HSection 194JSection 201Section 201(1)

…ns and found that so far as the expenditure on AMC is concerned, the assessee had deducted tax at source as per the provisions of S.194C of the Act and this is also the law laid down by the Tribunal in the case of Facets Polishing Works (P) Ltd. Vs. ITO(TDS) [69 SOT 361(Ahd)], a copy of which is placed on record. However, the AO held that assessee should have deducted tax u/s.194J. 8. The only dispute is as to whether maintenance charges is subject to deduction u/s.194C or 194J. The assessee has deducted tax u/s.194C, whereas the AO held that payment was made for technical services, therefore, liable for deductio…

LARSEN & TOUBRO INFOTECH LTD,MUMBAI vs. DCIT (TDS) 2(1), MUMBAI

In the result, both appeals of the assessee are allowed, whereas appeal of the revenue is dismissed

ITA 5973/MUM/2014[2011-12]Status: DisposedITAT Mumbai24 Feb 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सं./Ita No.2882/Mum/2014 (नििाारण वषा / Assessment Year :2011-2012) Dcit(Tds)-2(1), Mumbai Vs. M/S Larsen & Toubro Infotech Ltd., Gage No.2, South Block, Saki Vihar Road, Powai, Mumbai-400072 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacl 1681 P & आमकय अऩीर सं./Ita No.5974&5973/Mum/2014 (नििाारण वषा / Assessment Years :2011-12 & 2012-13) M/S Larsen & Toubro Vs. Dcit(Tds)-2(1), Mumbai Infotech Ltd., Gage No.2, South Block, Saki Vihar Road, Powai, Mumbai- 400072 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacl 1681 P याजस्व की ओर से /Revenue By : Ms. Vinita Menon ननधाारयती की ओर से /Assessee By : Shri Vijay Mehta सुनवाई की तायीख / Date Of Hearing : 22/12/2015 घोषणा की तायीख/Date Of Pronouncement 24/02/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Cross Appeals Filed By The Revenue & Assessee Against The Order Of Cit(A)-Mumbai For The Assessment Years 2011-2012 & 2012-2013, In The Matter Of Order Passed U/S.201(1) & 201(1A) Of I.T.Act, 1961. 2. As The Common Issues Are Involved In All These Appeals, Therefore, All The Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order. 3. The Grievance Of The Revenue In Its Appeal I.E

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Vinita Menon
Section 194Section 194HSection 194JSection 201Section 201(1)

…ns and found that so far as the expenditure on AMC is concerned, the assessee had deducted tax at source as per the provisions of S.194C of the Act and this is also the law laid down by the Tribunal in the case of Facets Polishing Works (P) Ltd. Vs. ITO(TDS) [69 SOT 361(Ahd)], a copy of which is placed on record. However, the AO held that assessee should have deducted tax u/s.194J. 8. The only dispute is as to whether maintenance charges is subject to deduction u/s.194C or 194J. The assessee has deducted tax u/s.194C, whereas the AO held that payment was made for technical services, therefore, liable for deductio…

DCIT (TDS) 2(1), MUMBAI vs. LARSEN & TOUBRO INFOTECH LTD, MUMBAI

In the result, both appeals of the assessee are allowed, whereas appeal of the revenue is dismissed

ITA 2882/MUM/2014[2011-12]Status: DisposedITAT Mumbai24 Feb 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सं./Ita No.2882/Mum/2014 (नििाारण वषा / Assessment Year :2011-2012) Dcit(Tds)-2(1), Mumbai Vs. M/S Larsen & Toubro Infotech Ltd., Gage No.2, South Block, Saki Vihar Road, Powai, Mumbai-400072 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacl 1681 P & आमकय अऩीर सं./Ita No.5974&5973/Mum/2014 (नििाारण वषा / Assessment Years :2011-12 & 2012-13) M/S Larsen & Toubro Vs. Dcit(Tds)-2(1), Mumbai Infotech Ltd., Gage No.2, South Block, Saki Vihar Road, Powai, Mumbai- 400072 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacl 1681 P याजस्व की ओर से /Revenue By : Ms. Vinita Menon ननधाारयती की ओर से /Assessee By : Shri Vijay Mehta सुनवाई की तायीख / Date Of Hearing : 22/12/2015 घोषणा की तायीख/Date Of Pronouncement 24/02/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Cross Appeals Filed By The Revenue & Assessee Against The Order Of Cit(A)-Mumbai For The Assessment Years 2011-2012 & 2012-2013, In The Matter Of Order Passed U/S.201(1) & 201(1A) Of I.T.Act, 1961. 2. As The Common Issues Are Involved In All These Appeals, Therefore, All The Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order. 3. The Grievance Of The Revenue In Its Appeal I.E

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Vinita Menon
Section 194Section 194HSection 194JSection 201Section 201(1)

…ns and found that so far as the expenditure on AMC is concerned, the assessee had deducted tax at source as per the provisions of S.194C of the Act and this is also the law laid down by the Tribunal in the case of Facets Polishing Works (P) Ltd. Vs. ITO(TDS) [69 SOT 361(Ahd)], a copy of which is placed on record. However, the AO held that assessee should have deducted tax u/s.194J. 8. The only dispute is as to whether maintenance charges is subject to deduction u/s.194C or 194J. The assessee has deducted tax u/s.194C, whereas the AO held that payment was made for technical services, therefore, liable for deductio…

Facets Polishing Works (P) Ltd. v. ITO(TDS) (69 SOT 361) — Cited in 5 Judgments | BharatTax