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“Section 201(1)(a)”

Section References (mined)Section 201Section 201(1)(a)22 judgments

RAJASTHAN STATE HEALTH ASSURANCE AGENCY,JAIPUR vs. IT WARD -1(1), JAIPUR

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

ITA 808/JPR/2025[2021-22]Status: DisposedITAT Jaipur01 Sept 2025AY 2021-22

Bench: BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vikas Rajvanshi,CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR JhjkBkSM+ deys'kt;UrHkkbZ] ys[kk

SHELL INTERNATIONAL PETROLEUM COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INT TAXATION)_4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 3317/MUM/2023[2020-21]Status: DisposedITAT Mumbai21 Apr 2025AY 2020-21

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

held that the assessee was liable to make good the payment of TDS which it had not deducted. Also interest under Section 201(1)(A) of the Act was levied. The Appeal before the Commissioner was also dismissed. 9. In these circumstances, the proceedings had reached the Tribunal

SHELL INTERNATIONAL PETROLEUM COMPANY LIMITEDIUM,MUMBAI vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 995/MUM/2022[2018-19]Status: DisposedITAT Mumbai21 Apr 2025AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

held that the assessee was liable to make good the payment of TDS which it had not deducted. Also interest under Section 201(1)(A) of the Act was levied. The Appeal before the Commissioner was also dismissed. 9. In these circumstances, the proceedings had reached the Tribunal

SHELL INTERNATIONAL PETROLEUM COMPANY LTD.,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is not in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are allowed and Ground No

ITA 2307/MUM/2022[2019-20]Status: DisposedITAT Mumbai21 Apr 2025AY 2019-20

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)

held that the assessee was liable to make good the payment of TDS which it had not deducted. Also interest under Section 201(1)(A) of the Act was levied. The Appeal before the Commissioner was also dismissed. 9. In these circumstances, the proceedings had reached the Tribunal

M/S. SHELL INTERATIONAL PETROLEUM CO. LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is\nnot in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are\nallowed and Ground No

ITA 1244/MUM/2021[2017-18]Status: DisposedITAT Mumbai21 Apr 2025AY 2017-18
Section 143(3)

held that the assessee was liable to make good the payment of\nTDS which it had not deducted. Also interest under Section 201(1)(A) of the\nAct was levied. The Appeal before the Commissioner was also dismissed.\n9. In these circumstances, the proceedings had reached the Tribunal

M/S SHELL INTERNATIONAL PETROLEUM COMPANY LTD.,MUMBAI vs. DY CIT (IT)- 4 (2)(1), MUMBAI

Accordingly we hold that the treatment of IT services is\nnot in the nature of FTS and cannot be taxed in India. Ground No.25 to 27 are\nallowed and Ground No

ITA 7499/MUM/2019[2016-17]Status: DisposedITAT Mumbai21 Apr 2025AY 2016-17
Section 143(3)

held that the assessee was liable to make good the payment of\nTDS which it had not deducted. Also interest under Section 201(1)(A) of the\nAct was levied. The Appeal before the Commissioner was also dismissed.\n9. In these circumstances, the proceedings had reached the Tribunal

SHELL INTERNATIONAL PETROEUM COMPANY LIMITED,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

ITA 5509/MUM/2017[2014-15]Status: DisposedITAT Mumbai27 Feb 2025AY 2014-15
Section 143(3)Section 234A

held that the assessee was liable to make good the payment of\nTDS which it had not deducted. Also interest under Section 201(1)(A) of the\nAct was levied. The Appeal before the Commissioner was also dismissed.\n9. In these circumstances, the proceedings had reached the Tribunal

SHELL INTERNATIONAL PETROLEUM COMPANY LTD,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

ITA 3053/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Feb 2025AY 2012-13
Section 143(3)Section 234A

held that the assessee was liable to make good the payment of\nTDS which it had not deducted. Also interest under Section 201(1)(A) of the\nAct was levied. The Appeal before the Commissioner was also dismissed.\n\n9. In these circumstances, the proceedings had reached the Tribunal

SHELL INTERNATIONAL PETROLEUM COMPANY LTD,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

ITA 3049/MUM/2017[2013-14]Status: DisposedITAT Mumbai27 Feb 2025AY 2013-14
Section 143(3)Section 234A

held that the assessee was liable to make good the payment of\nTDS which it had not deducted. Also interest under Section 201(1)(A) of the\nAct was levied. The Appeal before the Commissioner was also dismissed.\n9. In these circumstances, the proceedings had reached the Tribunal

SHELL INTERNATIONAL PETROEUM COMPANY LIMITED,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

Appeal of the assessee is allowed

ITA 2059/MUM/2016[2011-12]Status: DisposedITAT Mumbai07 Jan 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)Section 2(24)Section 234ASection 234BSection 271(1)(c)

held that the assessee was liable to make good the payment of TDS which it had not deducted. Also interest under Section 201(1)(A) of the Act was levied. The Appeal before the Commissioner was also dismissed. 9. In these circumstances, the proceedings had reached the Tribunal

ASST.COMMISSIONER OF INCOME-TAX (TDS)2(1), MUMBAI, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

ITA 3068/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-18
Section 194ASection 201

year under consideration\nand Form 26A was issued by the Chartered Accountant has been\ngiven therefore, in view of the second proviso to Section 201(1),\nassessee should not be treated as ‘assessee in default'. He thus,\nheld that assessee has violated the provision of Section 194A and\ninterest paid

ASST.COMMISSIONER OF INCOME TAX, TDS 2 1, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed,\nexcept for one ground no

ITA 3065/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19
Section 194ASection 201

year under consideration\nand Form 26A was issued by the Chartered Accountant has been\ngiven therefore, in view of the second proviso to Section 201(1),\nassessee should not be treated as ‘assessee in default'. He thus,\nheld that assessee has violated the provision of Section 194A and\ninterest paid

DCIT CC - 3(4), MUMBAI, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed,\nexcept for one ground no

ITA 3063/MUM/2024[2017]Status: DisposedITAT Mumbai31 Dec 2024
Section 194ASection 201

year under consideration\nand Form 26A was issued by the Chartered Accountant has been\ngiven therefore, in view of the second proviso to Section 201(1),\nassessee should not be treated as ‘assessee in default'. He thus,\nheld that assessee has violated the provision of Section 194A and\ninterest paid

DCIT CC- 3(4), MUMBAI, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

ITA 3061/MUM/2024[2018]Status: DisposedITAT Mumbai31 Dec 2024
Section 194ASection 201

year under consideration\nand Form 26A was issued by the Chartered Accountant has been\ngiven therefore, in view of the second proviso to Section 201(1),\nassessee should not be treated as ‘assessee in default'. He thus,\nheld that assessee has violated the provision of Section 194A and\ninterest paid

PATEL ENGINEERING LIMITED ,MUMBAI vs. DCIT-CC-3(4), MUMBAI

In the result, appeals of the Revenue are dismissed,\nexcept for one ground no

ITA 2802/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19
Section 194ASection 201

year under consideration\nand Form 26A was issued by the Chartered Accountant has been\ngiven therefore, in view of the second proviso to Section 201(1),\nassessee should not be treated as ‘assessee in default'. He thus,\nheld that assessee has violated the provision of Section 194A and\ninterest paid

PATEL ENGINEERING LIMITED ,MUMBAI vs. DCIT CC-3(4), MUMBAI

In the result, appeals of the Revenue are dismissed, except for one ground no

ITA 2801/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 194ASection 201

year under consideration and Form 26A was issued by the Chartered Accountant has been given therefore, in view of the second proviso to Section 201(1), assessee should not be treated as ‘assessee in default’. He thus, held that assessee has violated the provision of Section 194A and interest paid

LAND ACQUISITION OFFICE,GURGAON vs. DCIT, (TDS), GURGAON

Appeal is allowed in above terms

ITA 643/DEL/2023[2013-14]Status: DisposedITAT Delhi05 Dec 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2013-14 Vs. Dcit (Tds), Land Acquisition Officer, Huda Complex, Sector-14, Gurgaon Gurgaon Pan :Rtklo0706G (Appellant) (Respondent) Assessee By None Department By Ms. Jaya Choudhary, Cit(Dr)

Section 194ASection 201(1)Section 201(1)(A)Section 28Section 34Section 56

Income Tax (Appeals)-1 [in short, the “CIT(A)”], Gurgaon’s order dated 28.03.2017 passed in case No. 212/15-16 involving proceedings under section 201(1)/201(1A) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Case called twice. None appeared at the assessee’s behest ... come to merits of the assessee’s sole substantive ground, wherein he has been treated as the assessee in default under section 201(1) read with section 201(1)(A) of the Act for not having deducted TDS on land acquisition compensation and interest thereupon, as the case

NIRMAAN RMBS TRUST SERIES V 2014,MUMBAI vs. DY COMMISSIONER OF INCOME TAX (TDS) 2 (3), MUMBAI

In the result, the appeal filed by assessee is allowed for statistical purposes

ITA 2230/MUM/2022[2017-18]Status: DisposedITAT Mumbai06 Dec 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 2230 & 2231/Mum/2022 (A.Y: 2017-18 & 2018-19)

For Appellant: Shri. Gunjan Kakkad.ARFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR
Section 139Section 194LSection 201

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE

BHARAT PETROLEUM CORPORATION LIMITED,MUMBAI vs. ACIT, RG-2(1)(1), MUMBAI

In the result, the appeal filed by assessee is allowed for statistical purposes

ITA 2031/MUM/2022[2011-12]Status: DisposedITAT Mumbai06 Dec 2023AY 2011-12

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 2230 & 2231/Mum/2022 (A.Y: 2017-18 & 2018-19)

For Appellant: Shri. Gunjan Kakkad.ARFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR
Section 139Section 194LSection 201

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE

LAJWANTI BHERWANI,NEW DELHI vs. ACIT, CPC-TDS, GHAZIABAD

The appeal of the assessee is dismissed

ITA 4349/DEL/2018[-]Status: DisposedITAT Delhi30 Jun 2023

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmasmt. Lajwanti Bherwani Vs. Acit, L/109, Lajpat Nagar-2 Cpc-Tds New Delhi-110024 Ghaziabad Pan : Aagpb5742F (Appellant) (Respondent)

Section 195Section 200Section 200ASection 201Section 201(1)(A)Section 234E

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH

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