ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PRAYAG POLYTECH PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2014-15

section 133(6) and summon issued under section 131 cannot per se be a ground to make addition. The AO has stated that notice under section 133(6) and summon under section 131 was issued but in response no reply received and none attended till date. This means that notice and summon have been served. In these circumstances

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

131 (Delhi) [PB 912 to 920] [Para 11 of the judgment], the Hon‟ble Court on the identical facts as involved in this case, has held as under: “11. As far as disallowance under section 40(a)(ia) of the Act is concerned, this Court finds that there is no dispute that the Assessee has deducted tax at source under

UNITED FOODS PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-27(1), NEW DELHI

In the result, the appeal of the Assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

Section 131 to the contractors have remained uncomplied with, by such contractors. In this regard, it is the case of the assessee that the payments to job work providers have been subjected to TDS

DCIT, NEW DELHI vs. M/S. NEWBURY HOLDING TWO LTD., NEW DELHI

In the result, the Cross Objections of the assessees are\nallowed and consequently the appeals of the revenue are liable\nto be dismissed

TDS.\n10. It was brought to our notice that the assessee is an\n`eligible assessee' for the purpose of Section 144C(15)(b) of the\nIncome Tax Act, 1961. The said provision reads as under:\n“(15) For the purposes of this section, —\n(a) \"Dispute Resolution Panel\" means a collegium comprising of three\nCommissioners of Income-tax constituted

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

TDS), Gurgaon Vs. Idea Cellular Limited, Haryana Circle in ITA No.2299/Del/2015 where the earlier decision dated 01.05.2018 was followed and the Department appeal was dismissed. He also brought to our attention the contentions of para 6 of the Tribunal Order dated 01.05.2018 (in ITA No. 852/Del/2015) where noting the absence of jurisdictional High Court on this issue, relating to Gurgaon

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

TDS), Gurgaon Vs. Idea Cellular Limited, Haryana Circle in ITA No.2299/Del/2015 where the earlier decision dated 01.05.2018 was followed and the Department appeal was dismissed. He also brought to our attention the contentions of para 6 of the Tribunal Order dated 01.05.2018 (in ITA No. 852/Del/2015) where noting the absence of jurisdictional High Court on this issue, relating to Gurgaon

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

TDS), Gurgaon Vs. Idea Cellular Limited, Haryana Circle in ITA No.2299/Del/2015 where the earlier decision dated 01.05.2018 was followed and the Department appeal was dismissed. He also brought to our attention the contentions of para 6 of the Tribunal Order dated 01.05.2018 (in ITA No. 852/Del/2015) where noting the absence of jurisdictional High Court on this issue, relating to Gurgaon

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

TDS), Gurgaon Vs. Idea Cellular Limited, Haryana Circle in ITA No.2299/Del/2015 where the earlier decision dated 01.05.2018 was followed and the Department appeal was dismissed. He also brought to our attention the contentions of para 6 of the Tribunal Order dated 01.05.2018 (in ITA No. 852/Del/2015) where noting the absence of jurisdictional High Court on this issue, relating to Gurgaon

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

TDS), Gurgaon Vs. Idea Cellular Limited, Haryana Circle in ITA No.2299/Del/2015 where the earlier decision dated 01.05.2018 was followed and the Department appeal was dismissed. He also brought to our attention the contentions of para 6 of the Tribunal Order dated 01.05.2018 (in ITA No. 852/Del/2015) where noting the absence of jurisdictional High Court on this issue, relating to Gurgaon

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

section 131. It is undisputed facts on record that the payments were made utilizing banking channel with due TDS deductions

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

section 131. It is undisputed facts on record that the payments were made utilizing banking channel with due TDS deductions

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

section 131. It is undisputed facts on record that the payments were made utilizing banking channel with due TDS deductions

THIRUBALA CHEMICALS P.LTD,NEW DELHI vs. ITO, WARD-25(2), NEW DELHI

In the result appeal of the assessee allowed

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

TDS deducted and paid to the Revenue Department of such interest have not been doubted, therefore, there were no justification for the A.O. to make the addition. The initial burden upon the assessee to prove the ingredients of section 68 of the Income Tax Act have been discharged by the assessee. He has submitted that A.O. merely relied upon

DCIT, CENTRAL CIRCLE-6, INCOME TAX DEPARTMENT vs. PMK IMPEX PRIVATE LIMITED , ATMA RAM HOUSE

TDS on such purchase was\nalso deducted and deposited. The evidences as found and seized during\nthe course of search corroborate the veracity of our version in this\nregard. The contents of the impugned conversations/chats may be\nanalysed in the light of the above said version which will clarify the\nentire gamut of facts and circumstances pursuant to which

AYESA INGENIERIA Y ARQUITECTURA S.A.,NOIDA vs. ACIT INTL. TAXATION, GURGAON

In the result, appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

131 (Delhi) [PB 912 to 920] [Para 11 of the judgment], the Hon’ble Court on the identical facts as involved in this case, has held as under: “11. As far as disallowance under section 40(a)(ia) of the Act is concerned, this Court finds that there is no dispute that the Assessee has deducted tax at source under

AYESA INGENIERIA Y ARQUITECTURA S.A.,NOIDA vs. ACIT INTL. TAXATION, GURGAON

In the result, appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

131 (Delhi) [PB 912 to 920] [Para 11 of the judgment], the Hon’ble Court on the identical facts as involved in this case, has held as under: “11. As far as disallowance under section 40(a)(ia) of the Act is concerned, this Court finds that there is no dispute that the Assessee has deducted tax at source under

COMMISSIONER OF INCOME TAX vs. M/S MODILUFT LTD.

Accordingly fails and is dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 131 of the Act, much less supported the allegations against the assessee. Again, no attempt ITA 240/2004 Page 8 of 11 was made by the Revenue to get hold of the records relating to the returns filed by the appellants and cross-check them with the TDS

JASJIT SINGH,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

section 143 (3) of the Income- tax Act, 1961 (for short ‘the Act’) vide order dated 29.12.2010 at the total taxable income of Rs.18,79,45,700/-. Thereafter, he approached the ld. CIT (A) who vide order dated 31.01.2012 has partly allowed the appeal. In the quantum appeal decided vide 3 ITA No.4096/Del./2016 ITA No.4097/Del./2016 order dated