MANAGER UNION BANK OF INDIA LOHARU ROAD BHIWANI,ROHTAK vs. ITO (TDS), HISAR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 1936/Del/2015 : Asstt. Year : 2009-10

exempt and no TDS is deductable. When there is no liability of TDS hence there is no question of levy

MANAGER UNION BANK OF INDIA LOHARU ROAD BHIWANI,ROHTAK vs. ITO (TDS), HISAR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 1936/Del/2015 : Asstt. Year : 2009-10

exempt and no TDS is deductable. When there is no liability of TDS hence there is no question of levy

MANAGER UNION BANK OF INDIA LOHARU ROAD BHIWANI,ROHTAK vs. ITO (TDS), HISAR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 1936/Del/2015 : Asstt. Year : 2009-10

exempt and no TDS is deductable. When there is no liability of TDS hence there is no question of levy

MANAGER UNION BANK OF INDIA LOHARU ROAD BHIWANI,ROHTAK vs. ITO (TDS), HISAR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 1936/Del/2015 : Asstt. Year : 2009-10

exempt and no TDS is deductable. When there is no liability of TDS hence there is no question of levy

JCIT(OSD), CIRCLE-4(2), NEW DELHI vs. BHARTI LAND LTD, NEW DELHI

In the result, assessee’s appeal is allowed and the Revenue’s appeal

exempt from TDS u/s 196 and further submitted that this payment is not covered under any section of TDS and that

BHARTI LAND LTD,NEW DELHI vs. ACIT, CIRCLE-4(2), NEW DELHI

In the result, assessee’s appeal is allowed and the Revenue’s appeal

exempt from TDS u/s 196 and further submitted that this payment is not covered under any section of TDS and that

CELEBRITY REALCON (P) LTD,DELHI vs. ITO WARD-49(3), DELHI

In the result, Appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandracelebrity Realcon (P) Ltd. Vs Ito 10, New Rajdhani Enclave, Ward 49(3), Delhi Vikas Marg, Delhi-110092 Pan: Aadcc8384M Appellant Respondent Assessee By Sh. Amit Goel, Adv, Shri Pranav Yadav, Adv Revenue By Ms.Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/10/2025 Date Of Pronouncement 30/10/2025 Order

TDS deduction as the said Authority claimed to be exempted and TDS need not be deducted. 4. Further submitted that

ACIT, CIRCLE- 78(1), NEW DELHI vs. UNITECH LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

exemption from TDS in view of provisions of section 194A(3)(iii)(f) read with Notification No. 3489 dated 20.10.1970, and ignoring

ACIT, CIRCLE- 78(1), NEW DELHI vs. UNITECH LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

exemption from TDS in view of provisions of section 194A(3)(iii)(f) read with Notification No. 3489 dated 20.10.1970, and ignoring

ANIL KUMAR PRUTHI,HISAR vs. ITO, WARD-1, HISAR

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahmananil Kumar Pruthi, Income Tax Officer, S/O Sh. Jagan Nath Ward-1, Hisar. Pruthi, Vs. 165, Sector-15A, Hisar-125001, Haryana. Pan:Aaspp4439J (Appellant) (Respondent)

TDS was deducted after allowing exemption of Rs.3,00,000/-. As per the TDS certificate, the exemption allowed by their

THE BRANCH MANAGER,NOIDA vs. ADDL. CIT (TDS), GHAZIABAD

The appeals of the assessee are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble & The Branch Manager Vs Addl. Cit (Tds) Axis Bank Ltd. Ghaziabad No. B2-B3, Sector-16 Noida Aaacu2414K (Respondent) (Appellant)

TDS obligation since NOIDA is a ‘local authority’ whose income is fully exempt. While the defence of NOIDA being an exempt

THE BRANCH MANAGER,NOIDA vs. ADDL. CIT (TDS), GHAZIABAD

The appeals of the assessee are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble & The Branch Manager Vs Addl. Cit (Tds) Axis Bank Ltd. Ghaziabad No. B2-B3, Sector-16 Noida Aaacu2414K (Respondent) (Appellant)

TDS obligation since NOIDA is a ‘local authority’ whose income is fully exempt. While the defence of NOIDA being an exempt

ITO, WARD-63(2), NEW DELHI vs. RAMESH CHAWALA, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kediaassessment Year: 2010-11 Income Tax Officer, Ramesh Chawla, 4872, Opp. Westend Ward-63(2), Vs. Cinema, Phoota Road, New Delhi. Sadar Bazar, Delhi. Pan Aaepc0268N (Appellant) (Respondent) For Revenue : Shri Ramdhan Meena, Sr.Dr For Assessee : Shri Narender Abrol, Ca

TDS. He submitted that during the remand proceedings also, the Certificate issued by Dy. Director of Income Tax (Exemptions)-II(I), Mumbai

ACIT, NEW DELHI vs. ARJUN ENTERPRISES PRIVATE LIMITED, MUMBAI

In the result, ground No.5 & 6 raised by the revenue are dismissed

Bench: Satbeer Singh Godara & Shri S. Rifaur Rahmanacit , Vs. Arjun Enterprises Pvt. Ltd. New Delhi 711, Filix Commercial Complex, Opp Asian Paints L.Bs Marg Bhandup W Mumbai 400078 Maharashtra (Pan: Aahca 1448 A)

TDS being a payment made to the Central Government is exempt from the TDS provisions u/s. 196 of the Act. Therefore

DIRECTOR OF NCOME TAX-1 vs. M/S HUAWEI TECHNOLOGIES CO. LTD.

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

exempt from TDS provisions of the Act. 10. Section 194-I reads as follows: "Rent. 194-I. Any person, not being

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 exemption certificate u/s 197 of the Act for FY 2011-12 relating to TDS @1% for payment received on rent

CHANDIGARH FREIGHT CARRIER,MEERUT vs. PR. CIT , GHAZIABAD

In the result, appeal of the assessee is accordingly allowed

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma[Assessment Year: 2015-16] Chandigarh Freight Carrier Vs. Pr. Cit 329, Uttam Nagar, Gupta Colony Ghaziabad Meerut, Uttar Pradesh-250 002 Pan No. Aahfc 1874 H [Appellant] [Respondent]

TDS certificates as these are not issued immediately by clients and ITA No. 2586/Bang/2018 they are not able to approach the client again as they may have to move across the country for their business B) It is, therefore, the Act has been amended to exempt

ACIT, NEW DELHI vs. M/S. FUTURE FIRST SERVICES PVT. LTD., NEW DELHI

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

TDS exemption certificate and himself has deleted the disallowance. Accordingly, this ground is treated as infructuous. In so far as short