DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

deduction of TDS and short deduction of TDS with respect to the payments mentioned above. - On payments totalling to Rs. 62,04,815/- TDS

HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

deduct TDS or deposit TDS that has been deducted. The said provision reads as under: “271-C. Penalty for failure

KGL NETWORK (P) LTD.,DELHI vs. ACIT, CIRCLE- 14(2), NEW DELHI

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

deducts TDS. It is not a case of no profit, therefore, TDS is required to be deducted. The assessee- company

M/S. HONDA CARS INDIA LTD.,UTTAR PRADESH vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri I.C. Sudhir & Shri J. Sudhakar Reddyassessment Year : 2009-10

deduct TDS and therefore in whose case there would be no disallowance of the payment as deduction because TDS was not deducted

DAAWAT FOODS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, assessee’s appeal in ITA

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) & Daawat Foods Ltd., Vs. Acit, Unit No.134, 1St Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 Pan No. Aaccd 3698 N (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue By Ms. Nidhi Srivastava, Cit-D.R Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021 Order Per Anil Chaturvedi, Am: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 28.03.2013 Of The Commissioner Of Income Tax (A)-Xxxiii, New Delhi Relating To Assessment Years 2007-08 & 2008-09. Ita Nos.4157 & 4158/Del/2013 Daawat Foods Ltd Vs. Acit A.Y. 2007-08 & 2008-09 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

deduction of TDS and on account of short deduction of TDS. With respect to non-deduction of TDS, the Learned

DAAWAT FOODS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, assessee’s appeal in ITA

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) & Daawat Foods Ltd., Vs. Acit, Unit No.134, 1St Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 Pan No. Aaccd 3698 N (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue By Ms. Nidhi Srivastava, Cit-D.R Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021 Order Per Anil Chaturvedi, Am: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 28.03.2013 Of The Commissioner Of Income Tax (A)-Xxxiii, New Delhi Relating To Assessment Years 2007-08 & 2008-09. Ita Nos.4157 & 4158/Del/2013 Daawat Foods Ltd Vs. Acit A.Y. 2007-08 & 2008-09 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

deduction of TDS and on account of short deduction of TDS. With respect to non-deduction of TDS, the Learned

SANJAY GUPTA,GHAZIABAD vs. ITO, WARD- 70(1), NEW DELHI

The appeal of the assessee is allowed and the Ld

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmasanjay Gupta, Vs. Ito, 402, Mahagun Mosaic Phase-1, Ward-70(1), Sector-4, Sahibabad, New Delhi Ghaziabad Pan : Aaepg2995G (Appellant) (Respondent)

deduction of TDS and deposition of TDS to Govt.’s A/c. The EIEL had deducted TDS of employees from top to lower

M/S HONDA CARS IMITED,NOIDA vs. DCIOT, NEW DELHI

Bench: Shri Kuldip Singh

deduct TDS and therefore in whose case there would be no disallowance of the payment as deduction because TDS was not deducted

USHA SHARMA,NEW DELHI vs. ITO (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal and stay application of the assessee are dismissed

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

TDS was not deducted by her. According to her, TDS could not be deducted, and was therefore not deducted and as such

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

deducted the TDS. Secondly such tax has not been deducted or, after deduction, has not been paid on or before

LINKEDIN TECHNOLOGY INFORMATION PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, DELHI -4 , DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

deduct TDS and therefore in whose case there would be no disallowance of the payment as deduction because TDS was not deducted

KAPOOR WATCH COMPANY PVT LTD,NEW DELHI vs. ACIT CIRLCE-75(1), NEW DELHI

Appeal of the assessee is allowed

Bench: Shri O. P. Kant & Ms Suchitra Kamblei.T.A. No. 889/Del/2020 (A.Y 2011-12) (Through Video Conferencing) Kapoor Watch Company Pvt. Ltd. Vs Acit G-7, South Extension, Part-1, Circle-75(1) New Delhi New Delhi Aaack3885A (Respondent) (Appellant) Appellant By Sh. Gautam Jain, Adv & Sh. Lalit Mohan, Ca Respondent By Sh. Sohail Malik, Sr. Dr

TDS deductible or not and, if deductible under which Section TDS has to be deducted depend on nature receipt of payee/recipient

DCIT, DELHI vs. MKF LOGISTICS PVT LTD, DELHI

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

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit, Vs. Mkf Logistics Pvt. Ltd., Delhi. E/63B, South Extension Part 1, New Delhi – 110 049. (Pan : Aaacm5865E) (Appellant) (Respondent) Assessee By : Shri Ajay Wadhwa, Advocate Shri Saksham Garg, Ca Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 18.09.2025 Date Of Order : 10.12.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 04.02.2025 For The Assessment Year 2016-17. 2. Brief Facts Of The Case Are, Assessee Filed Its Return Of Income Declaring Total Income Of Rs.31,32,270/- On 10.09.2016. The Case Was Selected For Limited Scrutiny Under Cass, Accordingly Notices Under Section 143(2)

TDS deducted. Further he observed that to the extent of gross receipts of Rs.56,31,716/- wherein no TDS was deducted

DCIT, GURGAON vs. M/S. DLF PROJECTS LTD., GURGAON

Appeal stands dismissed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2009-10 Dcit, Dlf Projects Ltd. Circle 1(1), (Formerly Dt Projects Ltd.), Vs Gurgaon. 3Rd Floor, Shopping Mall, Arjun Nagar, Dlf City, Phase-I, Gurgaon. (Pan: Aaccd3093R) (Appellant) (Respondent)

TDS was deducted by the respondent but TDS was deducted by LOR Cyprus u/s 192 of the Act. The assessing

M/S. LUXMI RICE MILLS,KARNAL vs. ITO, KARNAL

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

Bench: Shri N.K. Saini:Asstt. Yrs: 2010-11 Luxmi Rice Mills, Vs. Income-Tax Officer, C/O Dharam Pal Gupta, Adv. Ward-4, Karnal. 7-Railway Road, Karnal. Pan: Aaafl 2868 D ( Appellant ) (Respondent)

deduct TDS. Similarly TDS on payment of Rs.237757/- to NBHC a banking concern was not required as per our bonafide

PARSVNATH DEVELOPERS LTD,NEW DELHI vs. JCIT, RANGE-76, NEW DELHI

The appeal of the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Parsvnath Developers Ltd., Vs Jcit, Parsvnath Tower, Range-76, Near Shahdara Metro Station, New Delhi.. New Delhi – 110 032. Pan: Aaacp0743J (Appellant) (Respondent) Assessee By : Shri Paritosh Jain, Advocate Revenue By : Ms Harpreet Kaur Hansra, Sr.Dr Date Of Hearing : 02.12.2024 Date Of Pronouncement : 18.12.2024

TDS return, due to which the department has calculated liability to deduct TDS @ 20% while the appellant has deducted TDS

AMIT YADAV,NEW DELHI vs. ITO WARD 44(3), NEW DELHI

Bench: Sh. N. K. Billaiyaassessment Year: 2015-16

deduction of TDS would result in disallowance of expenditure or which such TDS was deductible. In the present case tax was deducted

LT FOODS LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

deducted TDS or there is a shortfall in deduction of TDS while making payment to various concerns and further held