M/S. A.T. KEARNEY INDIA PRIVATE LIMITED,GURGAON vs. ITO, NEW DELHI

In the result the ground No

Bench: Smt Diva Singh & Shri Prashant Maharishiat Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent) At Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent)

TDS. The return was processed under section 143(1) of the I.T. Act. 1961 on 17-05-2006, determining a Refund of Rs.30.282/- including interest. From the perusal of the I.T. Return, the following was observed: 1.1. As per annexure 5, notes to the computation, the assessee is engaged in providing IT enabled services involving research and production support

M/S. A.T. KEARNEY INDIA PRIVATE LIMITED,GURGAON vs. ITO, NEW DELHI

In the result the ground No

Bench: Smt Diva Singh & Shri Prashant Maharishiat Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent) At Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent)

TDS. The return was processed under section 143(1) of the I.T. Act. 1961 on 17-05-2006, determining a Refund of Rs.30.282/- including interest. From the perusal of the I.T. Return, the following was observed: 1.1. As per annexure 5, notes to the computation, the assessee is engaged in providing IT enabled services involving research and production support

M/S. AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

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

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiat & T Global Network Services Dcit, (India) Pvt Ltd., Circle-2(1), Vs. Vatika Lok-1, Block-A, Gurgaon New Delhi Pan:Aafca8810L (Appellant) (Respondent) Dcit, At & T Global Network Services Circle-2(1), (India) Pvt Ltd., Vs. New Delhi Vatika Lok-1, Block-A, Gurgaon Pan:Aafca8810L (Appellant) (Respondent)

TDS credit claimed in return of income) for Rs 5,239,237 filed by the Appellant. 8. Ground No. 8 - Grounds relating to Transfer Pricing Matters That, on the facts and circumstances of the case and in law: 8.1 the learned TPO/AO/ DRP have erred in making an addition of INR 345,115.661 under section 92CA

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 certificate, the exemption allowed by their employer at Rs.3,00,000/-, he included balance leave encashment of Rs.10,81,050/- in the total income of the assessee. Ld. Counsel for the assessee now before us filed copies of orders claiming deduction u/s 10(10AA)(i) that the entire leave encashment of Rs.13,81,050/- and the relevant orders

M/S. SJP INFRACON LTD.,NOIDA vs. DCIT (TDS), NOIDA

In the result, the appeal of the assessee is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3102/Del/2016 : Asstt. Year : 2011-12 M/S Sjp Infracon Ltd., Vs Dcit, A-133, Sector-63, Tds, Noida-201301 Noida (Appellant) (Respondent) Pan No. Aaocs6480K Assessee By : None Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 07.03.2022 Date Of Pronouncement: 11.03.2022

TDS – Kanpur Vs. Central Bank of India, where the arguments has already been concluded and judgment is reserved. 9 SJP Infracon Ltd. 9. Learned counsel for the revenue submits that Noida/Greater Noida is not entitled for the benefit of Section 194A(3)(iii)(f). 10. We have

SH. B.S. BOORA,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

TDS was deducted on the said amount. The assessee was getting his salary as per State Rule and claimed deduction of full amount of gratuity. The assessee had made a claim that he was an employee of a local authority and therefore, covered by the provisions of Section 10(10)(i) of the Income Tax Act, 1961 (hereinafter

SH. K.S. PANNU,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

TDS was deducted on the said amount. The assessee was getting his salary as per State Rule and claimed deduction of full amount of gratuity. The assessee had made a claim that he was an employee of a local authority and therefore, covered by the provisions of Section 10(10)(i) of the Income Tax Act, 1961 (hereinafter

SH. JAGDEEP SINGH,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

TDS was deducted on the said amount. The assessee was getting his salary as per State Rule and claimed deduction of full amount of gratuity. The assessee had made a claim that he was an employee of a local authority and therefore, covered by the provisions of Section 10(10)(i) of the Income Tax Act, 1961 (hereinafter

SH. RAM KRISHAN GUPTA,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

TDS was deducted on the said amount. The assessee was getting his salary as per State Rule and claimed deduction of full amount of gratuity. The assessee had made a claim that he was an employee of a local authority and therefore, covered by the provisions of Section 10(10)(i) of the Income Tax Act, 1961 (hereinafter

SH. KAPOOR SINGH,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

TDS was deducted on the said amount. The assessee was getting his salary as per State Rule and claimed deduction of full amount of gratuity. The assessee had made a claim that he was an employee of a local authority and therefore, covered by the provisions of Section 10(10)(i) of the Income Tax Act, 1961 (hereinafter

BHUPINDER KUMAR BHATIA,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

TDS was deducted on the said amount. The assessee was getting his salary as per State Rule and claimed deduction of full amount of gratuity. The assessee had made a claim that he was an employee of a local authority and therefore, covered by the provisions of Section 10(10)(i) of the Income Tax Act, 1961 (hereinafter

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

10% and by implication it means that the levy of tax by India on dividend paid by Indian companies to shareholders resident in those DTAA countries cannot exceed 10%. The DDT tax rate is 15% + grossing up u/s.115O and this is the reason, perhaps, why domestic company paying DDT to Non-Resident shareholders claim that the rate

MARUTI SUZUKI INDIA LIMITED,NEW DELHI vs. ACIT, SPL. RANGE-6, NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

10% and by implication it means that the levy of tax by India on dividend paid by Indian companies to shareholders resident in those DTAA countries cannot exceed 10%. The DDT tax rate is 15% + grossing up u/s.115O and this is the reason, perhaps, why domestic company paying DDT to Non-Resident shareholders claim that the rate

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

10% and by implication it means that the levy of tax by India on dividend paid by Indian companies to shareholders resident in those DTAA countries cannot exceed 10%. The DDT tax rate is 15% + grossing up u/s.115O and this is the reason, perhaps, why domestic company paying DDT to Non-Resident shareholders claim that the rate

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

10% and by implication it means that the levy of tax by India on dividend paid by Indian companies to shareholders resident in those DTAA countries cannot exceed 10%. The DDT tax rate is 15% + grossing up u/s.115O and this is the reason, perhaps, why domestic company paying DDT to Non-Resident shareholders claim that the rate

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

10% and by implication it means that the levy of tax by India on dividend paid by Indian companies to shareholders resident in those DTAA countries cannot exceed 10%. The DDT tax rate is 15% + grossing up u/s.115O and this is the reason, perhaps, why domestic company paying DDT to Non-Resident shareholders claim that the rate

DIVYA CREATION,NOIDA vs. PR.CIT, NOIDA

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2013-14 M/S. Divya Creation, Vs. Pr. Cit, Plot No. 97, Nsez, Noida Aayakar Bhawan, A2 D- Block, Sector 24, Noida Pan :Aadfd4879K (Appellant) (Respondent)

iii) that deduction under section 10A of the Act has been wrongly allowed in respect of disallowance of commission expenses of Rs.14,51,442/-paid to non-resident without deduction of tax at source (TDS) under section 195 of the Act, (iv) that deduction under section 10A of the Act has been wrongly allowed on interest income of Rs.66