DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

Section 244A(1)(a) deals with interest where refund is out of TDS or by way of advance tax. The proviso

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

Section 244A(1)(a) deals with interest where refund is out of TDS or by way of advance tax. The proviso

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

Section 244A(1)(a) deals with interest where refund is out of TDS or by way of advance tax. The proviso

MR. SANJEEV GUPTA,NEW DELHI vs. ADDL.CIT, NEW DELHI

In the result, ground No. 3 and 4 With respect to the disallowance of export commission of the appeal of the assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishisanjeev Gupta, Vs. Addl. Cit, E-31, Kamla Nagar, Range-20, New Delhi New Delhi Pan:Ahcpg7326A (Appellant) (Respondent)

Section 9 (1) (vii) of the Act and therefore TDS certificate is essential. 6. Whether this contention is correct, is the issue

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

COMMISSIONER OF INCOME TAX vs. C.J.INTERNATIONAL HOTELS LTD.

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

COMMISSIONER OF INCOME TAX vs. CADENCE DESIGN SYSTEMS I.P.LTD.

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

C.I.T vs. INDIAN SUGAR EXIM CORPORATION LTD

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

COMMISSIONER OF INCOME TAX DELHI I vs. CONTINENTAL PACKAGING P.LTD.

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

COMMISSIONER OF INCOME TAX DELHI-1 vs. ALLIED STRIPS LTD

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

CIT vs. OCL INDIA LTD

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

COMMISSIONER OF INCOME TAX vs. BIOSEED RESEARCH (INDIA) PVT. LIMITED

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1

COMMISSIONER OF INCOME TAX DEL vs. M/S JINDAL EXPORTS LTD.

The appeals are dismissed

TDS. 6. Similarly, it was contended, in respect of section 234C that it stipulated charging of interest for deferment of payment of advance tax. It was submitted that the interest payable under this provision is to be computed with reference to ―tax due on returned income‖, which expression is defined in the Explanation after section 234C(1