HCL COMNET SYSTEMS & SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

In the result, Appeal filed by the Assess in ITA No

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

TDS to the extent of Rs. 4,08,994/- has been disallowed on account of TDS claimed on deferred revenue

HCL COMNET LTD.,NEW DELHI vs. DCIT CIRCLE-11(1), NEW DELHI

In the result, Appeal filed by the Assess in ITA No

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

TDS to the extent of Rs. 4,08,994/- has been disallowed on account of TDS claimed on deferred revenue

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

disallowance of Rs. 56,97,665/- for non- deduction of TDS; disallowance of Rs. 1,16,97,590/- under section

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

disallowance of Rs. 56,97,665/- for non- deduction of TDS; disallowance of Rs. 1,16,97,590/- under section

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

disallowance of Rs. 56,97,665/- for non- deduction of TDS; disallowance of Rs. 1,16,97,590/- under section

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

disallowance of Rs. 56,97,665/- for non- deduction of TDS; disallowance of Rs. 1,16,97,590/- under section

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

disallowance of payment made to non-resident, without making TDS whereas no such disallowance was contemplated for payments made to a resident

JEEWAN DASS,HARYANA vs. ITO,WARD-1, RANGE 57, HISAR

Appeal is allowed

Bench: Sh. Satbeer Singh Godara

disallowance of credit of TDS of Rs. 3,849/- u/s 194C inspite of the information duly provided in the return

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:

disallowance upheld by the CIT(A) on account of non-deduction of TDS and on account of short deduction of TDS

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:

disallowance upheld by the CIT(A) on account of non-deduction of TDS and on account of short deduction of TDS

GINNI GOLD PRIVATE LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE-28, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

disallowed expenses for want of timely deduction/deposit of TDS. However on the ground of disallowance made by the Assessing Officer

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

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

TDS would result in disallowance of expenditure on which such TDS was deductible. Their Lordships have further observed that in the present

GROZ ENGINEERING TOOLS PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 10(2), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 2354/Del/2019 : Asstt. Year : 2015-16 M/S Groz Engineering Tools (P) Ltd., Vs Acit, Khasra No. 74/9/1/74/12/2, 74/8, Circle-10(2), Tehsil Vasant Vihar, Village Bijwasan, New Delhi Najafgarh Road, New Deli-110061 (Appellant) (Respondent) Pan No. Aabcg4017H Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Amitabh K. Sinha, Cit-Dr Date Of Hearing: 20.07.2023 Date Of Pronouncement: 18.10.2023 Order Per Dr. B. R. R. Kumar:

disallowance of Rs. 31,446/- on account of TDS paid. (i) That the said disallowance has been confirmed despite the fact

M/S. G.N. INFOMEDIA P. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Prashant Maharishig.N. Infomedia P. Ltd. Dcit M/S. Dharam Taneja Circle-10(1) Associates, Vs. 13/17, Punjabi Bagh Extn. New Delhi New Delhi Pan : Aadcg5240J Appellant Respondent

Disallowance of Interest for Delayed Payments of TDS Rs. 2,81,311/- ii. Disallowance of Donation of Rs. 2,50,000/- And prayed

ACIT, CIRCLE-18(2), NEW DELHI vs. NTL LEMNIS INDIA P.LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

disallowance of Rs. 6,74,32,200/- u/s. 40(a)(i) for non deduction of TDS on payment to non-resident

M/S. OK PLAY INDIA LTD.,HARYANA vs. JCIT, GURGAON

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

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

TDS provision would apply and disallowance of expense for non deduction of TDS was justified” is factually and legally erroneous

UNIVERSAL ENERGIES LTD.,NEW DELHI vs. DCIT, CIRCLE- 18(1), NEW DELHI

In the result, the appeal of the assessee stands allowed

Bench: The Ld. Cit (A).

disallowance of interest on delayed payment of TDS.” 2 ITA No.5298/Del./2018 3. In this case, the Assessing Officer noted

SHYAMALA NAVLAHA,MUMBAI vs. ITO WARD 30(2), DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad[Assessment Year: 2018-19]

disallowance of TDS is a debatable issue and the same cannot be disallowed in order u/s. 143(1) of the Act and thus