“tax deducted at source”

Deloitte Haskins and Sells LLP, Mumbai vs. Assistant Commissioner of Income-Tax-16(2), Mumbai

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

received in the AY 2009-10 which were transferred to the professional fees account in the AY 2010-11. 5. Re.: Credit for tax deducted at source amounting to Rs.2,64,99,224/- granted short: 5.1 The NFAC/CIT(A) erred in not directing the Assessing Officer to grant full credit ... tax deducted at source of Rs. 19,83,54,610 as claimed by the Assessee for the year under consideration. 5.2 The Assessee submits that considering the facts and circumstances of its case and the law prevailing on the subject, it is entitled to full credit for tax deducted

Deloitte Haskins and Sells LLP, Mumbai vs. Assistant Commissioner of Income-Tax - 11(2), Mumbai

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

received in the AY 2009-10 which were transferred to the professional fees account in the AY 2010-11. 5. Re.: Credit for tax deducted at source amounting to Rs.2,64,99,224/- granted short: 5.1 The NFAC/CIT(A) erred in not directing the Assessing Officer to grant full credit ... tax deducted at source of Rs. 19,83,54,610 as claimed by the Assessee for the year under consideration. 5.2 The Assessee submits that considering the facts and circumstances of its case and the law prevailing on the subject, it is entitled to full credit for tax deducted

Deloitte Haskins and Sells LLP, Mumbai vs. Joint Range- 11(2), Mumbai

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

received in the AY 2009-10 which were transferred to the professional fees account in the AY 2010-11. 5. Re.: Credit for tax deducted at source amounting to Rs.2,64,99,224/- granted short: 5.1 The NFAC/CIT(A) erred in not directing the Assessing Officer to grant full credit ... tax deducted at source of Rs. 19,83,54,610 as claimed by the Assessee for the year under consideration. 5.2 The Assessee submits that considering the facts and circumstances of its case and the law prevailing on the subject, it is entitled to full credit for tax deducted

Chaturvedi Sk & Fellows LLP, Mumbai vs. Income-Tax Officer 16(2)(1) Mumbai, Mumbai

Bench: SHRI AMRJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

grievance raised by the Assessee by way of present appeal Assessment Year 2018-2019 is that the Assessee has been denied credit for tax deducted at source for an amount of INR.3,30,000/-. 4. The relevant facts in brief are that Assessee is a firm of chartered accountants maintaining ... basis of accounting. During the relevant previous year the Assessee offered to tax income of INR.33,00,000/- and claimed credit of corresponding Tax Deducted at Source (TDS) of INR.3,30,000/-. The aforesaid TDS was reflected in 26AS pertaining to Assessment Year 2016-2017 as the payee was following

Kavita Srichand Bajaj, Mumbai vs. Income Tax Officer, Ward, 25(1)(1), Mumbai

In the result, the appeal filed by the assessee is allowed

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

section 142,— (i) if any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, any advance tax paid, any tax paid on self-assessment and any amount paid otherwise by way of tax or interest, then, without prejudice

Assistant Commissioner of Incometax, Mumbai vs. Viacom18 Media Pvt Ltd, Mumbai

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

India) Ltd. v. CIT (284 ITR 323 (SC)), the Supreme Court decision in Goetz (India) Ltd. v. CIT (284 ITR 323 (SC)), the Tax Deducted at Source (TDS) claimed by t Tax Deducted at Source (TDS) claimed by the assessee can be allowed if he assessee can be allowed ... issue in dispute in the grounds raised relate to granting he issue in dispute in the grounds raised relate to granting credit for tax deducted at source of Rs.24,49,56,319/- as against credit for tax deducted at source of Rs.24,49,56,319/ credit for tax deducted

Viacom 18 Media Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-16(1), Mumbai

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

India) Ltd. v. CIT (284 ITR 323 (SC)), the Supreme Court decision in Goetz (India) Ltd. v. CIT (284 ITR 323 (SC)), the Tax Deducted at Source (TDS) claimed by t Tax Deducted at Source (TDS) claimed by the assessee can be allowed if he assessee can be allowed ... issue in dispute in the grounds raised relate to granting he issue in dispute in the grounds raised relate to granting credit for tax deducted at source of Rs.24,49,56,319/- as against credit for tax deducted at source of Rs.24,49,56,319/ credit for tax deducted

Viacom 18 Media Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-16(1), Mumbai

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

India) Ltd. v. CIT (284 ITR 323 (SC)), the Supreme Court decision in Goetz (India) Ltd. v. CIT (284 ITR 323 (SC)), the Tax Deducted at Source (TDS) claimed by t Tax Deducted at Source (TDS) claimed by the assessee can be allowed if he assessee can be allowed ... issue in dispute in the grounds raised relate to granting he issue in dispute in the grounds raised relate to granting credit for tax deducted at source of Rs.24,49,56,319/- as against credit for tax deducted at source of Rs.24,49,56,319/ credit for tax deducted

Deputy Commissioner of Income Tax 13(1)(2), Mumbai vs. Olive Bar & Kitchen Private Limited, Mumbai

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is allowed for statistical purposes

Bench: Shri Amit Shukla & Smt. Renu Jauhriolive Bar & Kitchen Pvt. V/S. Acit, Circle-13(1)(1), बनाम Ltd. Mumbai 14 Union Park, Palli Hill Maharashtra-400020 Tourist Hotel Pvt. Ltd, Palli Hill Road, Khar West, Mumbai-400052 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaco5346G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Dcit, Circle-13(1)(2), V/S. Olive Bar & Kitchen Pvt. Mumbai बनाम Ltd. R. No. 218, Aayakar 14 Union Park, Palli Hill Bhavan, M K Road, Tourist Hotel Pvt. Ltd, Mumbai, Palli Hill Road, Khar West, Maharashtra-400020 Mumbai-400052 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaco5346G Appellant/अपीलार्थी Respondent/प्रतिवादी ..

payable by SUSSEGADO, accruing and relating to the operations of the Demerged Undertaking from the Appointed Date onwards, including all advance tax payments, tax deducted at source, any refund and claims shall, for all purposes, be treated as advance tax payments, tax deducted at source or refunds and claims ... Scheme becoming effective SUSSEGADO is expressly permitted to revise, and OLIVE BAR is expressly permitted to file their respective income tax returns, including tax deducted at source certificates, sales tax/ value added tax returns, excise returns, service tax returns and other tax returns for the period commencing on and from