ITO v. Intel Tech India (P.) Ltd.

M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI

The appeal of the assessee is allowed in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

…available subject to furnishing by the deductor a certificate from the accountant in Form 26. No such certificate was filed either before the AO or during the course of the appellate proceedings. Jurisdictional Tribunal in case of Intel Tech India Pvt. Ltd. 32 SOT 227 dealt with the issue and held as under: “16. Section 195 provides deduction that income-tax is to be deducted at the rate in force. The rates in force are given in para 2 of the Finance Bill, 2003. In respect of any other income, the rate mentioned is 40 per cent. It is true that the entire consideration paid by the deductor may not be income in…

VIJAY ENGINEERING ENTERPRISES,NAGPUR vs. ITO, WD,-8(4), NAGPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

…ore us, on the above facts, ld. Counsel for the assessee brought our attention to the various decisions and submitted that this is a covered issue by virtue of the order of the Bangalore Bench of the Tribunal in the case of ITO vs. Intel Tech India (P.) Ltd., 32 SOT 227 (An USA based company). The ld. Counsel submitted that the levy of interest u/s 201(1)/201(1A) of the Act is not sustainable when the payee made the payment of taxes fully. The ld. Counsel further relied on the other decisions including the recent decision of the Pune Bench of the Tribunal in the case of Volkswagen India (P.) Ltd. vs. Addl. CIT, 8…

VODAFONE SPACETAL LTD,BHUBANESWAR vs. ACIT(TDS), BHUBANESWAR

In the result, ITA No.307/CTK/2014, ITA No

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.03, 04, 307 & 308/CTK/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. ACIT (TDS), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri Sparsh Bhargava, AR राज"व क" ओर से /Revenue by : Shri A.K.Mohapatra,…

VODAFONE SPACETEL LIMITED,BHUBANESWAR vs. ACIT(TDS-1), BHUBANESWAR, BHUBANESWAR

In the result, ITA No.307/CTK/2014, ITA No

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.03, 04, 307 & 308/CTK/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. ACIT (TDS), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri Sparsh Bhargava, AR राज"व क" ओर से /Revenue by : Shri A.K.Mohapatra,…

VODAFONE SPACETEL LIMITED,BHUBANESWAR vs. ACIT(TDS-1), BHUBANESWAR, BHUBANESWAR

In the result, ITA No.307/CTK/2014, ITA No

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.03, 04, 307 & 308/CTK/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. ACIT (TDS), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri Sparsh Bhargava, AR राज"व क" ओर से /Revenue by : Shri A.K.Mohapatra,…

VODAFONE SPACETAL LTD,BHUBANESWAR vs. ACIT(TDS), BHUBANESWAR

In the result, ITA No.307/CTK/2014, ITA No

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.03, 04, 307 & 308/CTK/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. ACIT (TDS), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri Sparsh Bhargava, AR राज"व क" ओर से /Revenue by : Shri A.K.Mohapatra,…