XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS certificates as under: 203. (1) Every person deducting tax in accordance with the foregoing provisions of this Chapter shall, within such period as may be prescribed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS certificates as under: 203. (1) Every person deducting tax in accordance with the foregoing provisions of this Chapter shall, within such period as may be prescribed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend

THE DY. CIT, CIRCLE-1(2),, BARODA vs. M/S. DELOITTE HASKINS & SELLS, BARODA

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2970/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2014-2015 D.C.I.T., M/S Deloitee Haskins & Sells, Circle-1(2), Vs. 31-Nutan Bharat Society, Vadodara. Alkapuri, Baroda.

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. 15.6 It also pertinent to note that subsequently the Hon’ble Kerala High court in case of CIT vs. PVS Memorial Hospital Ltd reported

STATE BANK OF INDIA BHAVNAGAR PARA BRANCH,BHAVNAGAR vs. ITO TDS WARD 1, AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

TDS under section 192 of the Act. During the course of assessment proceedings, the Assessing Officer noticed that certain employees

STATE BANK OF INDIA BHAVNAGAR PARA BRANCH,BHAVNAGAR vs. ITO TDS WARD 1, AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

TDS under section 192 of the Act. During the course of assessment proceedings, the Assessing Officer noticed that certain employees

BURT HILL DESIGN PVT. LTD. ( NOW KNOWN AS STANTEC CONSULTING PVT. LTD. ),AHMEDABAD vs. THE DY.CIT, CIRCLE-1,, AHMEDABAD

In the result, the appeal of the Assessing Officer is dismissed

192. However, the assessee has discharged these obligations and there are no pending issues about the same. Whether the seconded employees ITA Nos. 1954 & 2104/Ahd/2015 DCIT Vs. Burt Hill Design P Ltd & vice versa Assessment year: 2010-11 Page 4 of 9 continue to be in employment of the foreign entities or not is wholly irrelevant for this purpose. What

DY. COMMISSIONER OF INCOME TAX, CIRCLE.1(1)(1)., AHMEDABAD vs. M/S.BURT HILL DESIGN PVT. LTD.(NOW STANTEC CONSULTING PVT. LTD.),, AHMEDABAD

In the result, the appeal of the Assessing Officer is dismissed

192. However, the assessee has discharged these obligations and there are no pending issues about the same. Whether the seconded employees ITA Nos. 1954 & 2104/Ahd/2015 DCIT Vs. Burt Hill Design P Ltd & vice versa Assessment year: 2010-11 Page 4 of 9 continue to be in employment of the foreign entities or not is wholly irrelevant for this purpose. What

INCOME TAX OFFICERS (TDS),, GANDHINAGAR vs. SHRI RANG INFRASTRUCTURE PVT. LTD.,, GANDHINAGAR

In the result, the appeal of Revenue is allowed for statistical purpose

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2266/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2010-11)

TDS)vs. M/s. Shri Rang Infrastructure Pvt. Ltd.] A.Y. 2010—11 - 5 - (1A) Without prejudice to the provisions of sub-section (1), if any such person, principal officer or company as is referred to in that sub- section does not deduct the whole or any part of the tax] or after deducting fails to pay the tax as required

RAVIKANT MAHANT,AHMEDABAD vs. THE ITO, INT. TAXA-2, AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) (Through Virtual Court)

TDS Return – Salary to employee (Section 192) 3. On the basis of above said information, Ld. A.O. issued a notice

AQUAFIL POLYMERS CO.PVT.LTD.,AHMEDABAD vs. THE DY.CIT, TDS CIRCLE,, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

TDS), ITA No.1667/Mum/2010. On the other hand, ld.DR relied upon the order of the ld.CIT(A). 5. We have duly considered rival contentions and gone through the record carefully. Section 201(1) has direct bearing on the controversy. Therefore, it is pertinent upon us to take note of this section. Relevant part of this section reads as under

THE DCIT, CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD., AHMEDABAD

In the result the appeal filed by the Assessee in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

TDS was deducted, a credit of the same to be given to the assessees, irrespective of the year to which it relates. The pre-amended and the amended provisions of section 199 are extracted hereunder: "Section 199: Credit for tax deducted (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result the appeal filed by the Assessee in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

TDS was deducted, a credit of the same to be given to the assessees, irrespective of the year to which it relates. The pre-amended and the amended provisions of section 199 are extracted hereunder: "Section 199: Credit for tax deducted (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government

SPACE DEVELOPERS,AHMEDABAD vs. THE ITO, WARD-1(1)(3), AHMEDABAD

In the result, the appeal of the assessee stands dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2023-24 Space Developers The Ito 501, Gurukrupa Avenue, Vs Ward-1(1)(3) Nr. Manekbaug Hall Ahmedabad Ambawadi Ahmedabad – 380 015 (Gujarat) Pan: Absfs 0313 F (Applicant) (Responent) : Assessee By Shri Sakar Sharma, Ar Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 11/11/2024 घोषणा की तारीख /Date Of Pronouncement: 19/11/2024 आदेश/O R D E R

TDS and taxing the corresponding income are governed by the provisions of section 199 of the Income Tax Act, 1961 and Rule 37BA of the Rules extracted hereunder: [Credit for tax deducted. 199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government shall be treated as a payment

THE DY.DIT, (INTL. TAXN.)- 1,, AHMEDABAD vs. VODAFONE WEST LTD., AHMEDABAD

In the result, appeal of the Revenue stands dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.2398/Ahd/2014 "नधा"रण वष" /Assessment Year : 2013-14 The Dcit (International Vodafone West Ltd. बनाम/ Taxation)-1 Vodafone House Ahmedabad Corporate Road V/S. Prahladnagar Off S.G. Highway Ahmedabad-380 051 "थायी लेखा सं./Pan: Aaacf 1190 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dinal Shah, Ar Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 12/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Revenue As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-Gandhinagar (Ahmedabad) [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 02/06/2014, Arising Out Of The Assessment Order Passed By The Dy.Director Of Income-Tax (International Taxation)-1, Ahmedabad (Ao) Under Section 201(1) & 201(1A) The Dcit (Intl.Taxn.)-1 Vs. Vodafone West Ltd. Asst. Year : 2013-14

section 2(o) of the Copyright Act,1957. The AO also referred the agreement entered into by Mycom with the assessee and reproduced the releant clauses of the agreement. The DCIT (Intl.Taxn.)-1 vs. Vodafone West Ltd. Asst. Year : 2013-14 7 2.14. The AO also placed reliance on the judgement of Hon’ble Karnataka High Court in case

INFIBEN AVENUES LTD (FORMERLY INFIBEAM INCORPORATION LTD.,,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS deducted from employees as required under section 192 of the Act, along with necessary compliance documentation. Furthermore, the company

SHRI RAMESH A MARAND,AHMEDABAD vs. ACIT, CIRCLE-7(1),, AHMEDABAD

In the result, the appeal is allowed for statistical purposes

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.2887/Ahd/2017 िनधा"रणवष"/Assessment Year:2014-15 बनाम Shri Ramesh A Marand, Assistant Commissioner Of Vs. 5, Elegance Bungalow, Opp. Income Tax, Central Circle- Bhavin School , Thaltej, 7(1) Ahmedabad Ahmedabad 380 051 Pan: Amvpm 2813 N अपीलाथ" Appellant ""यथ"/Respondent

192 of the Act. It is because of resignation of the assessee from the company, the employer with a view to harass the appellant by deducting more tax and not providing the Form No. 16 and thereafter, providing different Form No. 16 in response to notice under section 133(6) of the Act. However, the CIT (A) observed that

THE DCIT, CIRCLE-1(1)(2),, AHMEDABAD vs. CYTESPACE RESEARCH PVT. LTD.,, AHMEDABAD

In the result, appeal of the revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

section 192 of the Act on entire payment ITA Nos.3133/Ahd/2016 DCIT vs. Cytespace Research Pvt. Ltd. Asst.Year –2013-14 made to Mr. Lalit Pai. Hence, the entire expenditure was genuine and TDS

SHRI JAYANTILAL DHANJIBHAI RAY,VADODARA vs. THE DCIT, CPC , BANGLORE

In the result, we hold that ld

TDS u/s. 192 of the Act does not confer right to the appellant to claim employer-employee relationship especially when appellant himself is a managing director of the company and the entire control is in his hand. Accordingly, the ld. CIT(A) held that assessee is earning business and professional income and the benefit of section