RAJIV KUMAR TIWARI,SAHARANPUR vs. DCIT-ACIT- CEN CIR DDN, DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2018-19 Rajiv Kumar Tiwari, Acit, Central Circle, A-7, Awas Vikas, Dehradun, Income Tax Office, 52/1, Delhi Road, Vs Rajpur Road, Dehradun Saharanpur, Uttarakhand-248001 Uttar Pradesh-247001 Pan-Adfpt9463L Appellant Respondent

TDS in regard to interest paid to NBFCs. The ld. AR submitted referring to the second proviso to section 40(a)(ia) of the Act, which states that where an assessee fails to deduct the whole or any part of the tax in accordance with the provisions of Chapter XVII-B on any such sum but is not deemed

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFF SHORE SERVICES INC , MAHARASHTRA

In the result, ground no.3 is allowed

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.241/Ddn/2025 िनधा"रणवष"/Assessment Year:2021-22 बनाम Dy. Commissioner Of Income Halliburton Off Shore Services Inc.,Unit No.603, 6Th Floor, Tax, Vs. Aayakar Bhawan, 13-A, Subhash Satellite Gazebo, East Wing,Guru Road, Hargovindji Marg,Andheri Mumbai, Navi Dehradun, Uttarakhand. Mumbai,Maharashtra. Pan No.Aaach5154M अपीलाथ" Appellant ""यथ"/Respondent

TDS has been put to rest by the Hon’ble jurisdictional Uttarakhand HC vide its order in the case of CIT v. Samsung Heavy Industries Company Limited(supra). Therefore, respectfully following the judicial ratio laid down by the jurisdictional High Court, disallowance of Rs.4,47,53,145/- is deleted. The ground of appeal is allowed in favor of appellant

CLASSIC MOTELS,DEHRADUN vs. ITO, WARD-1(1)(2), DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2014-15]

section. 2. Reliance is placed on following cases wherein it has been held that charging of late filing fees u/s 234E of the Income Tax Act, 1961 in the order passed u/s 201(1A) is invalid and is uncalled for. i) Sibia Healthcare (P) Ltd. is DCIT(TDS) I.T.A. No.90/Asr/2015 dated 9.6.2015. ii) Dhanlaxmi Developers Vs. DCIT ITA No.2888

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity

OM PRAKASH & SONS,DEHRADUN vs. ITO (TDS), DEHRADUN

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

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.

TDS statement for fourth quarter for the financial years 2013-14 & for all the quarters of F.Y. 2014-15 and in all the cases for the quarter ending prior to 01.06.2015. 3. The First Appellate Authorities have held that the fee was leviable u/s 200A for filing of returns. 4. The provisions of 200A(1)(c) inserted by the Finance

OM PRAKASH & SONS,DEHRADUN vs. ITO (TDS), DEHRADUN

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

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.

TDS statement for fourth quarter for the financial years 2013-14 & for all the quarters of F.Y. 2014-15 and in all the cases for the quarter ending prior to 01.06.2015. 3. The First Appellate Authorities have held that the fee was leviable u/s 200A for filing of returns. 4. The provisions of 200A(1)(c) inserted by the Finance

OM PRAKASH & SONS,DEHRADUN vs. ITO (TDS), DEHRADUN

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

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.

TDS statement for fourth quarter for the financial years 2013-14 & for all the quarters of F.Y. 2014-15 and in all the cases for the quarter ending prior to 01.06.2015. 3. The First Appellate Authorities have held that the fee was leviable u/s 200A for filing of returns. 4. The provisions of 200A(1)(c) inserted by the Finance

SCHLUMBERGER ASIA SERVICES LTD.,GURGAON vs. DDIT, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

Bench: Shri R.K. Panda & Shri C.N. Prasad[Assessment Year: 2011-12] Schlumberger Asia Services Deputy Director Of Income Tax Limited, (International Taxation), 14Th Floor, Tower C, Building Dehradun No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan-Aadcs1107J Assessee Revenue [Assessment Year: 2011-12] Deputy Director Of Income Tax Schlumberger Asia Services (International Taxation), Limited, Dehradun 14Th Floor, Tower C, Building No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan- Aadcs1107J Revenue Assessee Assessee By Sh. Salil Kapoor, Adv. Ms. Ananya Kappor & Ms. Soumya Singh, Adv. Revenue By Sh. T.S.Mapwal, Sr.Dr

TDS has not been given. The Id. AO must do so at the time of giving effect to this order. 10. Ground no. 9 challenges the levy of interest u/s 234B of the Act. This ground is allowed following the case of Maersk reported in 334 ITR 79 (UK). 11. Ground nos. 10 and 11 challenge the initiation of penalty