“section 194S”

TDS / TCSSection 194SSection 194S7 judgments

ASSERTIVE INFRASTRUCTURE PVT. LTD.,DELHI vs. ITO WARD 3(3), NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 4200/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15

Section 142(1)Section 143(2)Section 143(3)Section 194Section 250Section 40

nthat transaction would not be subjected to the provisions of section 194Q of the Act.”\n• Circular No. 13 0 2022 which deals with section 194S w.e.f. 01.07.2022. The relevant extract of the circular (Q.\nNo. 6) is-\n(ii) Since the provision of section 194S of the Act applies ... transfer of VDA, such sum which has been credited or\npaid before 1st July 2022 would not be subjected to tax deduction under section 194S of the Act.\n\nIn the present case, the liability to pay ₹69 crores to Logix arose on 09.04.2013, pursuant to the registered agreement\nexecuted

OCEANEERING INTERNATIONAL GMBH,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) RANGE 3(2)(2), MUMBAI

In the result, ground of appeal is allowed for statistical purposes

ITA 6705/MUM/2025[2023-24]Status: DisposedITAT Mumbai12 Dec 2025AY 2023-24

For Appellant: Shri A.K. JawadwalaFor Respondent: Shri Krishna Kumar, Sr.DR

Section 143(3)Section 172Section 44B

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI “I” BENCH : MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER\nAND

OCEANEERING INTERNATIONAL GMBH,MUMBAI vs. DCIT(INT. TAXATION)RANGE-3(2)(2), MUMBAI

In the result, ground no. 4 of the appeal is allowed for statistical\npurposes

ITA 802/MUM/2025[2022-23]Status: DisposedITAT Mumbai03 Apr 2025AY 2022-23

For Appellant: Shri Abdul Kadir Jawadwala ARFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)Section 144C(13)Section 145ASection 153Section 254(1)Section 44B

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH\n\"I\", BENCH MUMBAI\nBEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER

OCEANEERING INTERNATIONAL GMBH,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (IT) 3(2)(2), AIR INDIA BUILDING, MUMBAI

In the result, ground no. 2 of the assessee's appeal is allowed

ITA 4670/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai21 Mar 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 143(2)Section 143(3)Section 153Section 234ASection 234BSection 234CSection 274Section 44B

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, 'I' BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI VIKRAM SINGH

SEADRILL INTERNATIONAL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-4(2)(1), MUMBAI

The appeal of the assessee is allowed

ITA 4700/MUM/2023[2021-22]Status: DisposedITAT Mumbai07 Jan 2025AY 2021-22

Section 143(3)Section 145ASection 270ASection 44B

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT &\nMS PADMAVATHY

ORIENT OVERSEAS CONTAINER LINE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-CIRCLE 3(2)(2) , MUMBAI

ITA 3278/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Oct 2024AY 2020-21

Section 143(3)Section 44B

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI AMARJIT

OXIGEN SERVICES INDIA PVT. LTD.,NEW DELHI vs. JCIT, RANGE-76, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 4902/DEL/2018[2013-14]Status: HeardITAT Delhi31 Jul 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Praveen Kumar, CAFor Respondent: Ms. Smita Singh, Sr. DR

Section 115Section 194BSection 194RSection 194SSection 246Section 246ASection 253Section 271CSection 274Section 275

proviso to section 194B; [(iii) the first proviso to sub-section (1) of section 194R; or* (iv) the proviso to sub-section (1) of section 194S; or*] [(v) sub-section (2) of section 194BA†,] then, such person shall be liable to pay, by way of penalty, a sum equal