Hyderabad, in Navayuga Quazigund Expressway v. DCIT, Circle 15(1), Hyderabad

ECONOMIC LAWS PRACTICE,MUMBAI vs. CIT (A)59, MUMBAI

In the result, appeal of the assessee in ITA no

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…Practice Assessment Year: 2017-18 Hon’ble Gujarat High Court in the case of CIT V/s Arvind Mills Limited (ITA No.2486 of 2009, dt.13-09-2011) and also on the decision of Co- ordinate Bench of Hyderabad Tribunal in Navayuga Quazigund Expressway Vs. DCIT (2015 64 Taxmann.com 212). 3.2 However, not convinced, Ld. CIT(A), upon perusal of the statutory provisions of Section 201(1A) of the Act held that interest on late deposit of TDS was to be calculated for demands of October, 2016 and November, 2016 since it was due across both these part months. The findings given by Ld. CIT(A) are as under: - “2.5 In the instant…

UTI MUTUAL FUND,MUMBAI vs. DCIT CENTRALISED PROCESSING CELL-TDS, TRACES, GHAZIABAD

In the result, appeal of the assessee in ITA no

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2295/Mum/2018 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Uti Mutual Fund, Dcit, Centralised Gn Block, Uti Tower, Processing Cell-Tds, Bandra Complex, Traces, V. Bandra (E), Aayakar Bhawan, Mumbai-400051 Sector-3, Vaishali, Ghaziabad, Up- 201010 स्थायी ऱेखा सं./ Pan: Aaatu1088L (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Krupa Gandhi Revenue By: Shri. Rajeev Gubgotra (Dr) सुनवाई की तारीख /Date Of Hearing : 13.06.2019 घोषणा की तारीख /Date Of Pronouncement : 01.07.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being

…oner of Income Tax Vs. Arvind Mills Limited (Tax Appeal No.2486 of 2009 dated 13.09.2011). Reliance was also placed on the decision of the Ld. Appellate Tribunal, Hyderabad, in Navayuga Quazigund Expressway vs. DCIT, Circle 15(1), Hyderabad [2015] reported in 64 Taxmann.com 212. It also relied on two orders (both dated 03.02.2016) of the Id. Appellate Tribunal, Ahmedabad, namely : (i) Suzlon Gujarat Wind Park Ltd. (SMC Bench) in ITA Nos.2931-2933/Ahd/2015. (ii) Suzlon Energy Ltd. (SMC Bench) in 2.4 The matter has been considered. The dispute lies in a narrow compass and has already been set out, supra. In specifi…

ACIT TDS 1(2), MUMBAI vs. DEUTSCHE BANK AG, MUMBAI

Bench: Shri Rajendra, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 4029/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2012-13) Acit Tds 1(2) Deutsche Bank Ag बिधम/ R. No. 803, K. G. Mittal Hospital 222 Kodak House, Dr. Bldg, Charni Rd(W), Mumbai- D. N. Road Fort, Vs. 400002 Mumbai-400001 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaacd1390F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 3842/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2012-13) Deutsche Bank Ag Acit Tds 1(2) 222 Kodak House, Dr. D. N. R. No. 803, K. G. बिधम/ Road Fort, Mumbai-400001 Mittal Hospital Bldg, Vs. Charni Rd(W), Mumbai-400002 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaacd1390F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri M. V. Rajguru प्रत्यथीकीओरसे/Respondentby : Shri Niraj Sheth सुनवाईकीतारीख/ : 06/12/2017 Date Of Hearing घोषणाकीतारीख / : 06/12/2017 Date Of Pronouncement

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 4029/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2012-13) ACIT TDS 1(2) Deutsche Bank AG बिधम/ R. No. 803, K. G. Mittal Hospital 222 Kodak House, Dr. Bldg, Charni Rd(W), Mumbai- D. N. Road Fort, Vs. 400002 Mumbai-400001 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAACD1390F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 3842/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2012-13) Deutsche Bank AG ACIT TDS 1(2) 222 Kodak House, Dr. D. N. R. No. 803, K. G. बिधम/ Road Fort, Mumb…