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

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.

TDS liability when payment to a payee is on net of tax basis. 24. The ld. Counsel referring to the provisions of section 115-O(6) submits that sub-section (6) exempt a developer or enterprise of SEZ or the person receiving such dividend from the rigours of section 115-O(1) of the Act. The conferring of exemption

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.

TDS liability when payment to a payee is on net of tax basis. 24. The ld. Counsel referring to the provisions of section 115-O(6) submits that sub-section (6) exempt a developer or enterprise of SEZ or the person receiving such dividend from the rigours of section 115-O(1) of the Act. The conferring of exemption

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.

TDS liability when payment to a payee is on net of tax basis. 24. The ld. Counsel referring to the provisions of section 115-O(6) submits that sub-section (6) exempt a developer or enterprise of SEZ or the person receiving such dividend from the rigours of section 115-O(1) of the Act. The conferring of exemption

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.

TDS liability when payment to a payee is on net of tax basis. 24. The ld. Counsel referring to the provisions of section 115-O(6) submits that sub-section (6) exempt a developer or enterprise of SEZ or the person receiving such dividend from the rigours of section 115-O(1) of the Act. The conferring of exemption

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.

TDS liability when payment to a payee is on net of tax basis. 24. The ld. Counsel referring to the provisions of section 115-O(6) submits that sub-section (6) exempt a developer or enterprise of SEZ or the person receiving such dividend from the rigours of section 115-O(1) of the Act. The conferring of exemption

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

46 taxmann.com 444/361ITR 432/[2013] 260 CTR 73/2012 SCC Online CAL12147 dismissed the Revenue's appeal. The relevant para of the said judgement is reproduced herein below: "We are satisfied that the order under challenge is a just order. The reasoning appearing at paragraph 6 of the judgment and/or order under challenge reads as follows : "In the present case before

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

46 taxmann.com 444/361ITR 432/[2013] 260 CTR 73/2012 SCC Online CAL12147 dismissed the Revenue's appeal. The relevant para of the said judgement is reproduced herein below: "We are satisfied that the order under challenge is a just order. The reasoning appearing at paragraph 6 of the judgment and/or order under challenge reads as follows : "In the present case before

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

46 taxmann.com 444/361ITR 432/[2013] 260 CTR 73/2012 SCC Online CAL12147 dismissed the Revenue's appeal. The relevant para of the said judgement is reproduced herein below: "We are satisfied that the order under challenge is a just order. The reasoning appearing at paragraph 6 of the judgment and/or order under challenge reads as follows : "In the present case before

THE ACIT.,, NEW DELHI vs. M/S. ANSAL HOUSING & CONSTRUCTION LTD.,, NEW DELHI

Accordingly, the appeal of the Revenue for the assessment year 2006-07 is hereby allowed for statistical purposes

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaassessment Year : 2004-05 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Acit, Central Circle-20, Ansal Housing & Construction New Delhi. Ltd., Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent)

TDS to Rs.1,43,215/- filed vide its letter dated 21st December and 29th December, 2006 during the course of assessment proceedings before completion of assessment u/s 139(5) of the Act.” 12. This ground has not been adjudicated by ld. CIT(A) and, therefore, this issue is restored back to the file of ld. CIT(A) for adjudication

DCIT, NEW DELHI vs. M/S. ANSAL HOUSING & CONSTRUCTION LTD., NEW DELHI

Accordingly, the appeal of the Revenue for the assessment year 2006-07 is hereby allowed for statistical purposes

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaassessment Year : 2004-05 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Acit, Central Circle-20, Ansal Housing & Construction New Delhi. Ltd., Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent)

TDS to Rs.1,43,215/- filed vide its letter dated 21st December and 29th December, 2006 during the course of assessment proceedings before completion of assessment u/s 139(5) of the Act.” 12. This ground has not been adjudicated by ld. CIT(A) and, therefore, this issue is restored back to the file of ld. CIT(A) for adjudication

ANSAL HOUSING & CONSTRUCTION LTD,NEW DELHI vs. ACIT, NEW DELHI

Accordingly, the appeal of the Revenue for the assessment year 2006-07 is hereby allowed for statistical purposes

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaassessment Year : 2004-05 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Acit, Central Circle-20, Ansal Housing & Construction New Delhi. Ltd., Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent)

TDS to Rs.1,43,215/- filed vide its letter dated 21st December and 29th December, 2006 during the course of assessment proceedings before completion of assessment u/s 139(5) of the Act.” 12. This ground has not been adjudicated by ld. CIT(A) and, therefore, this issue is restored back to the file of ld. CIT(A) for adjudication

ANSAL HOUSING & CONSTRUCTION LTD,NEW DELHI vs. ACIT CC-20, NEW DELHI

Accordingly, the appeal of the Revenue for the assessment year 2006-07 is hereby allowed for statistical purposes

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaassessment Year : 2004-05 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Acit, Central Circle-20, Ansal Housing & Construction New Delhi. Ltd., Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent)

TDS to Rs.1,43,215/- filed vide its letter dated 21st December and 29th December, 2006 during the course of assessment proceedings before completion of assessment u/s 139(5) of the Act.” 12. This ground has not been adjudicated by ld. CIT(A) and, therefore, this issue is restored back to the file of ld. CIT(A) for adjudication

XL INDIA BUSINESS SERVICES PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

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

Bench: Shri R.K. Panda & Shri Amit Shukla

10-B of the Act and cannot be taxed separately under Section 56 of the Act.” 42. Thus, the ratio and principle laid down in the aforesaid judgments is quite clear that the computation of profit as given in sub-section (4) of Section 10A has to be seen in the context of entire income derived from income of export

YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY,GREATER NOIDA vs. COMMISSIONER OF INCOME TAX- APPEAL, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

TDS was made in addition to surplus of Rs.6,80,737/- held as taxable income. The AO concluded that assessee is artificial judicial person and is liable to tax under Income Tax Act as Local Authority based on the judgment of Hon’ble Allahabad High Court in the case of Noida Development Authority. AO simultaneously initiated penalty proceedings u/s 271A

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

TDS had no jurisdiction to do so and therefore such NOC was null and void. The ITAT, however, agreed with Sahara that the supplemental rent did not fall within the ambit of the exclusionary provisions of Section 10 (15A) of the Act. Prior to 1st April 1996 the payments were covered by the main provision and thereafter they continued