ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CENTRAL CIRCLE 6, 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)/Assistant Commissioner of Income Tax, Circle-76(1

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CIRCLE 76(1), 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)/Assistant Commissioner of Income Tax, Circle-76(1

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)/Assistant Commissioner of Income Tax, Circle-76(1

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)/Assistant Commissioner of Income Tax, Circle-76(1

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

section 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida

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

section 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida

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

section 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida

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

section 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida

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

section 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida

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

section 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida

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

section 133A cannot be carried out at the charitable trust. Thus the very basis of initiating the proceedings u/s 201(1) being itself wrong and bad in law, the impugned order passed u/s201(1)/201(1A) is also wrong and bad in law and deserves to be cancelled. 28 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida

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

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

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)-3(4), Mumbai, wrote a letter dated March 16. 20i I to the assessee addressed to the Mumbai address as to why the TDS has not been deducted on the lease premium

MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usmicrosoft Corporation (India) Vs. Dcit, Pvt. Ltd, Circle-16(1), 807, New Delhi House, New Delhi Barakhamba Road, New Delhi (Appellant) (Respondent) Pan: Aaacm5586C Assessee By : Shri Nageswar Rao & Parth, Adv Revenue By: Shri Rajesh Kumar, Cit(Dr) Date Of Hearing 22/02/2024 Date Of Pronouncement 28/02/2024

TDS. The case of the assessee was referred by the ld AO to ld TPO for benchmarking the international transaction of the assessee. The ld TPO passed order u/s 92CA(3) of the Act on 30.07.2021 proposing an arm‟s length price (ALP) of Rs. 5,25,89,297/- in respect of provision of marketing support services by the assessee

ACIT, NEW DELHI vs. M/S. C.J. INTERNATIONAL HOTELS LTD., NEW DELHI

In the result, the appeals of the assessee for both the

Bench: Shri R.S. Syal, Am & Shri A.T. Varkey, Jm

133A of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) at the business premises of the assessee ITA Nos.21,22, 25&26/Del/2015 on 29.9.2006, which highlighted certain defaults in the matter of deduction of tax at source from the payments made by the assessee. Notice dated 6.8.2007 u/s 201 was issued on the premise that the assessee failed

ACIT, NEW DELHI vs. M/S. C.J. INTERNATIONAL HOTELS LTD., NEW DELHI

In the result, the appeals of the assessee for both the

Bench: Shri R.S. Syal, Am & Shri A.T. Varkey, Jm

133A of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) at the business premises of the assessee ITA Nos.21,22, 25&26/Del/2015 on 29.9.2006, which highlighted certain defaults in the matter of deduction of tax at source from the payments made by the assessee. Notice dated 6.8.2007 u/s 201 was issued on the premise that the assessee failed

M/S. CJ INTERNATIONAL HOTELS LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeals of the assessee for both the

Bench: Shri R.S. Syal, Am & Shri A.T. Varkey, Jm

133A of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) at the business premises of the assessee ITA Nos.21,22, 25&26/Del/2015 on 29.9.2006, which highlighted certain defaults in the matter of deduction of tax at source from the payments made by the assessee. Notice dated 6.8.2007 u/s 201 was issued on the premise that the assessee failed

DIRECTOR OF INCOME TAX vs. M/S ERICSSON COMMUNICATIONS LTD

The appeal is dismissed

TDS under Section 195 of the Income Tax Act, 1961 on 18.8.1998 when it credited a sum of Rs.2,24,96,669/- to the account of M/s. L.M. Ericsson on account of royalty?” 4. We have heard the learned counsel for the parties. 5. In our view, for the reasons stated hereafter, it is not necessary to decide the question

MAHAGUN (INDIA)PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE-75(1), NEW DELHI

In the result, both the captioned appeals of the assessee are allowed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usassessment Year 2012-13

133A of the Act. In the second round, the AO has yet again invoked provisions of Section 201(1) & 201(1A) for default in non-deduction of TDS