PCIT v. Future First Info Services (P) Ltd. (447 ITR 299)

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITANo.2478/DEL/2011 (AssessmentYear:2005-06) ITA No.2480/DEL/2011 (Assessment Year: 2007-08) DCIT, Circle 6, vs. M/s. Sahara India Mass Communication Ltd., New Delhi. Sahara India Point, CTS-40/44, S.V. Road, Goregaon (W), Mumbai. (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Kunal Pandey, Advocate Shri Shivam Kansal, CA REVENUE BY : Ms. Monika Singh, CIT DR. Date of Hearing : 28.01.2026 Date of Order : 15.04.2026 O R D E R PER S. RIFAUR…

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITANo.2478/DEL/2011 (AssessmentYear:2005-06) ITA No.2480/DEL/2011 (Assessment Year: 2007-08) DCIT, Circle 6, vs. M/s. Sahara India Mass Communication Ltd., New Delhi. Sahara India Point, CTS-40/44, S.V. Road, Goregaon (W), Mumbai. (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Kunal Pandey, Advocate Shri Shivam Kansal, CA REVENUE BY : Ms. Monika Singh, CIT DR. Date of Hearing : 28.01.2026 Date of Order : 15.04.2026 O R D E R PER S. RIFAUR…

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITANo.2478/DEL/2011 (AssessmentYear:2005-06) ITA No.2480/DEL/2011 (Assessment Year: 2007-08) DCIT, Circle 6, vs. M/s. Sahara India Mass Communication Ltd., New Delhi. Sahara India Point, CTS-40/44, S.V. Road, Goregaon (W), Mumbai. (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Kunal Pandey, Advocate Shri Shivam Kansal, CA REVENUE BY : Ms. Monika Singh, CIT DR. Date of Hearing : 28.01.2026 Date of Order : 15.04.2026 O R D E R PER S. RIFAUR…

OLYMPIC ZIPPERS LIMITED,MEERUT vs. ITO, WARD 1(2)(1), MEERUT

Appeal is partly allowed

ITA 8607/DEL/2025[2015-16]Status: DisposedITAT Delhi21 Jan 2026AY 2015-16

Bench: Shri Satbeer Singh Godaraassessment Year: 2015-16 Olympic Zippers Ltd., Vs. Income Tax Officer, S-15-16, Delhi Road, Ward-1(2)(1), Partapur Industrial Estate, Meerut Meerut Pan: Aaaco0531D (Appellant) (Respondent) Assessee By Sh. Rohit Agarwal, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 143(3)Section 40A(2)(b)

…er the learned Assessing Officer nor the CIT(A)’s respective findings refer to any market rates for the sake of comparison of assessee’s impugned remuneration so as to disallow the alleged excessive component therein which has been held as mandatory in (2022) 447 ITR 299 (Del), PCIT vs. Future First Info. Service Pvt. Ltd. Deleted in very terms. 4. This assessee’s appeal is partly allowed. Order pronounced in the open court on 21st January, 2026 (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 9th February, 2026. RK/-…

PROACTIVE IN & OUT ADVERTISING PRIVATE LIMITED,MUMBAI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-26, NEW DELHI

Appeal is allowed

ITA 1025/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Jan 2026AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 1025/Del/2025 : Asstt. Year : 2020-21 Proactive In & Out Advertising Pvt. Vs Cit(A)-26, Ltd., B Wing, Samkeet Apartment, New Delhi Vileeparle (East), S.O. Mumbai, Maharashtra-400057 (Appellant) (Respondent) Pan No. Aaccp6306R Assessee By : None Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 20.01.2026 Date Of Pronouncement: 20.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2020-21, Arises Against The Cit(A)-26, New Delhi’S Order Dated 08.01.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Ms. Ankush Kalra, Sr. DR

Section 143(3)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 1025/Del/2025 : Asstt. Year : 2020-21 Proactive In & Out Advertising Pvt. Vs CIT(A)-26, Ltd., B Wing, Samkeet Apartment, New Delhi Vileeparle (East), S.O. Mumbai, Maharashtra-400057 (APPELLANT) (RESPONDENT) PAN No. AACCP6306R Assessee by : None Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 20.01.2026 Date of Pronouncement: 20.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2020-21, arises agai…

ADGLOBAL360 INDIA PRIVATE LIMITED,GURGAON vs. ADIT, DELHI

In the result, the Appeal of the Appellant is allowed

ITA 434/DEL/2025[2019-20]Status: DisposedITAT Delhi29 Jul 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 434/Del/2025 (A.Y 2019-20) Adglobal 360 India Pvt. Ltd. Vs Adit Plot No. 685 & 686 Udyogvihar, Circled 1(1), Phase V, Gurugram, Haryana, C. R. Building, Delhi 122016 Delhi Pan: Aaica3224D Appellant Respondent Assessee By Sh. Sanjeev Gupta, Adv & Shri Alok Shukla, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 29/07/2025 Date Of Pronouncement 29/07/2025

Section 143(1)Section 194C(2)Section 194ISection 40Section 40a

…1 Adglobal 360 India Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “B” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 434/DEL/2025 (A.Y 2019-20) Adglobal 360 India Pvt. Ltd. Vs ADIT Plot No. 685 & 686 UdyogVihar, Circled 1(1), Phase V, Gurugram, Haryana, C. R. Building, Delhi 122016 Delhi PAN: AAICA3224D Appellant Respondent Assessee by Sh. Sanjeev Gupta, Adv and Shri Alok Shukla, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 29/07/2025 Date of Pronouncement 29/07/2025 ORDER PER YOGESH KUMAR, U.S.…

VIRBALA KIRITKUMAR PATEL,VADODARA vs. THE DY.CIT, CIRCLE-5 PRESENT JURISDICTION CIRCLE-2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

ITA 1213/AHD/2024[2009-10]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri B. P. Srivastava, Sr. DR

Section 250Section 40A(2)(b)

…it derived by or accruing to assessee therefrom, said disallowance could not be sustained. 12. In the case of Principal Commissioner of Income-tax vs. Future First Info Services (P.) Ltd. [2022] 145 taxmann.com 35 (Delhi)/[2023] 290 Taxman 490 (Delhi)/[2022] 447 ITR 299 (Delhi)[14-07-2022], the High Court held that where Assessing Officer made additions towards remuneration paid by assessee-company to its director for rendering services without giving any cogent reason to conclude that remuneration paid was not Virbala Kiritkumar Patel vs. DCIT Asst.Year –2009-10 - 7– commensurate with market value of services,…

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

…t course of action is to invoke the provisions of section 201 of the Act and disallowance U/s. 40(a)(ia) should not be resorted to. The Hon‟ble Delhi High Court in the case of Principal Commissioner of Income Tax vs. Future First Info Services (P.) Ltd [2022] 447 ITR 299 (Delhi) in para 5 has held as under: “5. Further, this Court is of the opinion that in cases of short deduction of TDS, disallowance under section 40a(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Calcutta High Court in CIT v. S.K. Tekriwal [2014] 46 taxmann.…

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)

…he case of CIT vs. S. K. Tekriwal [2014] 46 taxmann.com 444 (Calcutta) (PB-688 to 689) is relevant on this issue, which has been subsequently followed by Hon’ble high Court of Delhi in the case of Pr. CIT vs. Future First Info. Services Private Limited [2022] 447 ITR 299 (Del.) [PB 815 to 819]. 21.4 Coming to the arguments made by the Ld. DR by making emphasis on the decision of High Court of Kerala in the case of CIT1, Kochi v. P V S Memorial Hospital Ltd. [2015] 60 taxmann.com 69 (Kerala)to the effects that deduction under a wrong provision of law will not save an Assessee from the rigors of section 40(a)(ia) o…

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)

…he case of CIT vs. S. K. Tekriwal [2014] 46 taxmann.com 444 (Calcutta) (PB-688 to 689) is relevant on this issue, which has been subsequently followed by Hon’ble high Court of Delhi in the case of Pr. CIT vs. Future First Info. Services Private Limited [2022] 447 ITR 299 (Del.) [PB 815 to 819]. 21.4 Coming to the arguments made by the Ld. DR by making emphasis on the decision of High Court of Kerala in the case of CIT1, Kochi v. P V S Memorial Hospital Ltd. [2015] 60 taxmann.com 69 (Kerala)to the effects that deduction under a wrong provision of law will not save an Assessee from the rigors of section 40(a)(ia) o…

HUBLI ELECTRICITY SUPPLY ,HUBBALLI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), HUBALLI

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

ITA 341/BANG/2023[2010-11]Status: DisposedITAT Bangalore01 Dec 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Smt. Prathibha R., A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 194CSection 194JSection 201Section 250Section 40

…ITA No.341/Bang/2023 Hubli Electricity Supply, Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 Hubli Electricity Supply 0, PB Road, Navanagar DCIT Hubli 580 025 Vs. Circle-1(1) Hubli PAN NO : AABCH3176J APPELLANT RESPONDENT Appellant by : Smt. Prathibha R., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 30.11.2023 Date of Pronouncement : 01.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of NFAC passed…

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

…tion of TDS. He further pointed out that the issue has been decided in favour of the assessee by the Tribunal in assessee’s own case for AY 2012- 13.The Ld. AR submitted that the Hon’’ble Delhi High Court in PCIT vs. Future First Info Services (P) Ltd. (2022) 447 ITR 299(Del) has held that in cases of short deduction of TDS disallowance under section 40(a)(ia) could not be made. The correct course of action would be to invoke section 201 of the Act. 30.5 On consideration of the rival submissions, we are of the view that there is no infirmity in the order of the Ld. CIT(A) which is duly supported by the decisions…

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

…tion of TDS. He further pointed out that the issue has been decided in favour of the assessee by the Tribunal in assessee’s own case for AY 2012- 13.The Ld. AR submitted that the Hon’’ble Delhi High Court in PCIT vs. Future First Info Services (P) Ltd. (2022) 447 ITR 299(Del) has held that in cases of short deduction of TDS disallowance under section 40(a)(ia) could not be made. The correct course of action would be to invoke section 201 of the Act. 30.5 On consideration of the rival submissions, we are of the view that there is no infirmity in the order of the Ld. CIT(A) which is duly supported by the decisions…

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

…tion of TDS. He further pointed out that the issue has been decided in favour of the assessee by the Tribunal in assessee’s own case for AY 2012- 13.The Ld. AR submitted that the Hon’’ble Delhi High Court in PCIT vs. Future First Info Services (P) Ltd. (2022) 447 ITR 299(Del) has held that in cases of short deduction of TDS disallowance under section 40(a)(ia) could not be made. The correct course of action would be to invoke section 201 of the Act. 30.5 On consideration of the rival submissions, we are of the view that there is no infirmity in the order of the Ld. CIT(A) which is duly supported by the decisions…

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

…tion of TDS. He further pointed out that the issue has been decided in favour of the assessee by the Tribunal in assessee’s own case for AY 2012- 13.The Ld. AR submitted that the Hon’’ble Delhi High Court in PCIT vs. Future First Info Services (P) Ltd. (2022) 447 ITR 299(Del) has held that in cases of short deduction of TDS disallowance under section 40(a)(ia) could not be made. The correct course of action would be to invoke section 201 of the Act. 30.5 On consideration of the rival submissions, we are of the view that there is no infirmity in the order of the Ld. CIT(A) which is duly supported by the decisions…

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

…l 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 impugned order on two counts: 3 (i) Disallowance on account of low deduction of TDS; a…

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

…4(3)(1), Mumbai Vs. Tag Eco Recycling India Pvt. Ltd. [ITA No. 4160/Mum/2019, Assessment Year 2010-11, dated 23/12/2021], Further, the Hon’ble Delhi High Court has in the case of Principal 9. Commissioner of Income Tax Vs. Oriental Insurance Co. Ltd.: 2022] 447 ITR 299 (Delhi)[14-07-2022], cited by the Learned Authorised Representative for Appellant, has also dismissed the appeal on identical issued raised by the Revenue holding as under: “5. Further, this Court is of the opinion that in cases of short deduction of TDS, disallowance under section 40a(ia) of the Act cannot be made and the correct course of acti…

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

…he case of CIT vs. S. K. Tekriwal [2014] 46 taxmann.com 444 (Calcutta) (PB-688 to 689) is relevant on this issue, which has been subsequently followed by Hon‟ble high Court of Delhi in the case of Pr. CIT vs. Future First Info. Services Private Limited [2022] 447 ITR 299 (Del.) [PB 815 to 819]. 37 Serco India Pvt. Ltd. 21.4 Coming to the arguments made by the Ld. DR by making emphasis on the decision of High Court of Kerala in the case of CIT- 1, Kochi v. P V S Memorial Hospital Ltd. [2015] 60 taxmann.com 69 (Kerala)to the effects that deduction under a wrong provision of law will not save an Assessee from the r…

M/S TOYOTA KIRLOSKAR MOTORS (P) LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE-1 , BANGALORE

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

ITA 150/BANG/2017[2012-13]Status: DisposedITAT Bangalore02 Dec 2022AY 2012-13

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Sri Sunil Kumar Singh, D.R

Section 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.150/Bang/2017 & 320/Bang/2019 Assessment Year : 2012-2013 & 2014-2015 M/s. Toyota Kirloskar Motor (P) Ltd. Plot No.21, Bidadi Industrial Area Ramanagar District ACIT LTU Circle-1 Vs. Bngalore 562 109 Bangalore PAN NO : AAACT5415B APPELLANT RESPONDENT Appellant by : Sri Padam Chand Khincha, A.R. Respondent by : Sri Sunil Kumar Singh, D.R. Date of Hearing : 27.09.2022 Date of Pronouncement : 02.12.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEM…

PCIT v. Future First Info Services (P) Ltd.

Sections most often in play

Issues it is cited on

Judgments citing PCIT v. Future First Info Services (P) Ltd.

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

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