SUMITA SINGHAL,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

section 133A of the Income Tax Act, 1961 (‘Act’) were carried out at the business premises of the assessee. Based on the information gathered during the survey, the Assessing Officer (TDS

R V INTERIOR PVT. LTD. ,DELHI vs. PCIT, DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

section 133A of the Income Tax Act, 1961 (‘Act’) were carried out at the business premises of the assessee. Based on the information gathered during the survey, the Assessing Officer (TDS

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

ACIT, DELHI vs. M/S. THE INDIAN NEWS PAPER SOCIETY, NEW DELHI

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 133A of the Act on the premises of the Mumbai Metropolitan Regional Development Authority to verify tax deduction at source compliance. 5. Subsequently, the Income-tax Officer (TDS

COMMISSIONER OF INCOME TAX (TDS)-2 vs. M/S SS GROUP

The appeal is dismissed in favour of the respondent and against the

TDS) Circle, Panchkula, a survey/inspection under Section 133A of the Income Tax Act 1961 (‘the Act’, hereinafter) was carried out at the premises

RUDRA BUILDWELL PROJECT P.LTD,DELHI vs. DCIT, CENTRAL CIRCLE, , NOIDA

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2014-15 M/S. Spearsearch Solutions, Vs. Income Tax Officer, F-4 & 5, Street No. 3, Near Ward-77(3), Nathu Sweets, Laxmi Nagar, New Delhi Vikas Marg, New Delhi Pan: Abofs7069J (Appellant) (Respondent) Assessee By Sh. P.D. Mittal, Ca Department By Sh. Om Prakash, Sr. Dr

section 133A of the Income Tax Act was conducted at the business premises of the assessee on 11.2.2009. During the course of survey, it was noted that the assessee had made the payments of transmission charges to M/s PGCIL. but no tax was deducted at source under the provision of the Income Tax Act. During the proceedings before

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

133A was conducted on 15.02.2018 wherein it was noticed that the assessee had not deducted TDS u/s 194C on the freight charges borne by the assessee. During the course of survey, the assessee has submitted that the declaration was duly taken from the transporter under section

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

133A was conducted on 15.02.2018 wherein it was noticed that the assessee had not deducted TDS u/s 194C on the freight charges borne by the assessee. During the course of survey, the assessee has submitted that the declaration was duly taken from the transporter under section

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

133A was conducted on 15.02.2018 wherein it was noticed that the assessee had not deducted TDS u/s 194C on the freight charges borne by the assessee. During the course of survey, the assessee has submitted that the declaration was duly taken from the transporter under section

DCIT CENTRAL CIRCLE-74(1), NEW DELHI vs. FORTIS HOSPITAL LTD., GURGAON

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2012-13 Dcit, Vs. Fortis Hospital Ltd. Central Circle- Tower-A, Unitech Business 74(1), New Delhi. Park, Block-F South City-1, Section-41, Gurgaon, Haryana 122 001 Pan Aabcf3718N (Appellant) (Respondent)

TDS survey under section 133A(2A) of the Income Tax Act, 1961 (the “Act”) was conducted at the premises of M/s. Fortis

THE COMMISSIONER OF INCOME TAX vs. CADBURY INDIA LTD.

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

133A of the Income Tax Act (hereinafter, in short referred to as „the Act‟) on the premises of the assessee was conducted, which revealed that the assessee had engaged ten Clearing & Forwarding Agents (hereinafter, in short referred to as „CFA‟) and was paying rent for the usage of space in warehouse and deducting tax at source under Section 194C

REEBOK INDIA COMPANY,GURUGRAM vs. JCIT (OSD), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Kul Bharat

TDS under section 194I of the Act. 5. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has ignored the judgement of the Hon’ble Mumbai High Court wherein the common area maintenance charges were held to be business receipts and not in the nature of rental income. 6. On the facts