YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

5: Grossing up under Section 195-A 47. The Finance Act 2002 sought to simplify the scheme for taxation of perquisites and gave the employer the option to pay taxes on the whole or part value of perquisites (excluding those provided for by way of monetary payment) without any deduction from the income of the employee. Simultaneously, the tax paid

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.

5) specifically extends the scope of tax treaty protection to the “enterprises of one of the Contracting States, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State”. The same is the position with respect of the other non- discrimination provisions. No such extension

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.

5) specifically extends the scope of tax treaty protection to the “enterprises of one of the Contracting States, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State”. The same is the position with respect of the other non- discrimination provisions. No such extension

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.

5) specifically extends the scope of tax treaty protection to the “enterprises of one of the Contracting States, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State”. The same is the position with respect of the other non- discrimination provisions. No such extension

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.

5) specifically extends the scope of tax treaty protection to the “enterprises of one of the Contracting States, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State”. The same is the position with respect of the other non- discrimination provisions. No such extension

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.

5) specifically extends the scope of tax treaty protection to the “enterprises of one of the Contracting States, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State”. The same is the position with respect of the other non- discrimination provisions. No such extension

HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

10. The further appeal filed by the Appellant in the ITAT against the aforementioned order of the CIT(A) came to be dismissed by the ITAT by an order dated 12th July 2002. The ITAT, inter alia, held that in terms of Circular No 718 dated 22nd August, 1995 the Appellant ought to have deducted TDS under Section

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE 77(1), NEW DELHI

In the result, the appeal of the Revenue and the appeals of the

Bench: Shri G.S. Pannu, Vice- & Shri Challa Nagendra Prasadassessment Year: 2013-14 Assistant Cit, Vs. State Bank Of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,Ii, Sansad Mar, New Delhi-1100

section 201 on production of Form 26A before the AO as per law. The AO is directed to give an opportunity to the appellant to produce the same”. 5. On careful perusal of the order of the learned Commissioner of Income-Tax(Appeals), we do not see any infirmity in the ITA Nos.2316 to 2318/Del/2022 observations of the learned

ACIT, DELHI vs. M/S. STATE BANK OF INDIA, NEW DELHI

In the result, the appeal of the Revenue and the appeals of the

Bench: Shri G.S. Pannu, Vice- & Shri Challa Nagendra Prasadassessment Year: 2013-14 Assistant Cit, Vs. State Bank Of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,Ii, Sansad Mar, New Delhi-1100

section 201 on production of Form 26A before the AO as per law. The AO is directed to give an opportunity to the appellant to produce the same”. 5. On careful perusal of the order of the learned Commissioner of Income-Tax(Appeals), we do not see any infirmity in the ITA Nos.2316 to 2318/Del/2022 observations of the learned

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE 77(1), NEW DELHI

In the result, the appeal of the Revenue and the appeals of the

Bench: Shri G.S. Pannu, Vice- & Shri Challa Nagendra Prasadassessment Year: 2013-14 Assistant Cit, Vs. State Bank Of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,Ii, Sansad Mar, New Delhi-1100

section 201 on production of Form 26A before the AO as per law. The AO is directed to give an opportunity to the appellant to produce the same”. 5. On careful perusal of the order of the learned Commissioner of Income-Tax(Appeals), we do not see any infirmity in the ITA Nos.2316 to 2318/Del/2022 observations of the learned

STATE BANK OF INDIA ,NEW DELHI vs. ACIT,CIRCLE -77(1),, DELHI

In the result, the appeal of the Revenue and the appeals of the

Bench: Shri G.S. Pannu, Vice- & Shri Challa Nagendra Prasadassessment Year: 2013-14 Assistant Cit, Vs. State Bank Of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,Ii, Sansad Mar, New Delhi-1100

section 201 on production of Form 26A before the AO as per law. The AO is directed to give an opportunity to the appellant to produce the same”. 5. On careful perusal of the order of the learned Commissioner of Income-Tax(Appeals), we do not see any infirmity in the ITA Nos.2316 to 2318/Del/2022 observations of the learned

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE-77(1), NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri C.M. Garg & Dr. B. R. R. Kumarstate Bank Of India, Vs. Acit, Office Administration Circle-77(1), Department, 4Th Floor, Local New Delhi Head Office, 11-Sansad Marg, New Delhi (Appellant) (Respondent) Pan:Aaacs8577K Assessee By : Shri Vivek Gupta, Ca Revenue By: Shri. H. K. Choudhary, Cit Dr Date Of Hearing 05/07/2023 Date Of Pronouncement 28/07/2023

10(5) in respect of reimbursement of Leave Travel concession Involving foreign leg through circuitous route as long as the employees designated place is in India for his leave travel concession and he actually visits the place as designated. 3. Without prejudice to ground no 2 above, the Ld CIT (A) has also erred in treating the bank

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE-77(1), NEW DELHI

In the result, the appeals of the assessee are dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

10(5) in respect of reimbursement of Leave Travel concession involving foreign leg through circuitous route as long as the employees designated place is in India for his leave travel concession and he actually visits the place as designated. 3. That without prejudice to ground no 2 above and on the facts and circumstances of the case and provisions

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE-77(1), NEW DELHI

In the result, the appeals of the assessee are dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

10(5) in respect of reimbursement of Leave Travel concession involving foreign leg through circuitous route as long as the employees designated place is in India for his leave travel concession and he actually visits the place as designated. 3. That without prejudice to ground no 2 above and on the facts and circumstances of the case and provisions

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE-77(1), NEW DELHI

In the result, the appeals of the assessee are dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

10(5) in respect of reimbursement of Leave Travel concession involving foreign leg through circuitous route as long as the employees designated place is in India for his leave travel concession and he actually visits the place as designated. 3. That without prejudice to ground no 2 above and on the facts and circumstances of the case and provisions

STATE BANK OF INDIA OFFICE ADMINISTRATION DEPARTMENT LOCAL HEAD OFFICE ,DELHI vs. ACIT, CIRCLE-77(1) , DELHI

In the result, the appeals of the assessee are dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

10(5) in respect of reimbursement of Leave Travel concession involving foreign leg through circuitous route as long as the employees designated place is in India for his leave travel concession and he actually visits the place as designated. 3. That without prejudice to ground no 2 above and on the facts and circumstances of the case and provisions