DHARAMVIR KHOSLA ,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

TDS deducted from the amount paid/credited by various\nparties i.e. at S.No.4 Corp Code India Infra Limited Rs.11,185/- was not\ndeposited. Magical Building Solution Pvt. Ltd. Rs.15,658/- was not deposited,\nMVS Gymkhana Limited has not deposited Rs.4,350/-, Royal Golf Link City\nProjects Private Limited has not deposited Rs.8,51,251/- and Shipra Estate\nLimited and Jaikishan

TRANS WORLD INTERNATIONAL LLC,WILMINGTON, DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, CIVIC CENTRE, NEAR MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

TDS’) amounting to Rs.1,77,696/- and self assessment tax credit of Rs.31,22,870/- while computing the tax demand of the assessee. The Assessing Officer is directed to verity and allow the credit of tax after verification. 29. Ground no.9 of the appeal regarding initiation of penalty u/s 274 r.w.s. 271F and section

TRANS WORLD INTERNATIONAL LLC,WILMINGTON, DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

TDS')\namounting to Rs.1,77,696/- and self assessment tax credit of\nRs.31,22,870/- while computing the tax demand of the assessee. The\nAssessing Officer is directed to verity and allow the credit of tax after\nverification.\n\n29.\nGround no.9 of the appeal regarding initiation of penalty u/s\n274 r.w.s.271F and section

TRANS WORLD INTERNATIONAL LLC,DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE (INTERNATIONAL TAXATION) - 3(1)(1), NEW DELHI

In the result, the appeal of the assessee is allowed

TDS')\namounting to Rs.1,77,696/- and self assessment tax credit of\nRs.31,22,870/- while computing the tax demand of the assessee. The\nAssessing Officer is directed to verity and allow the credit of tax after\nverification.\n\n29. Ground no.9 of the appeal regarding initiation of penalty u/s\n274 r.w.s.271F and section

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

TDS Statement had not been filed. However, section 201(3) of the Act as amended by Finance Act No.2 of 2014, as mentioned in the memorandum of the Finance Bill No.2 of 2014 is stated to have effect from 1st October, 2014. Thus, wherever the Parliament / Legislature wanted to make provisions applicable retrospectively, it has been so provided

PERNOD RICARD INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

149,688 74.61 Imperial Blue 334,742,520 33.47 Royal Stag 990,919,226 99.09 Master Blend 17,329,321 1.73 Something Special 1,138,848 0.11 Nine Hills 24,991,341 2.50 100 Pipers 285,962,760 28.60 Fuel Vodka 70,834,394 7.08 Havana 25,583,848 2.56 Oaken Glow 11,908,925 1.19 Passport

DCIT, CC-31, NEW DELHI vs. PERNOD RICARD INDIA PVT. LTD., NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

149,688 74.61 Imperial Blue 334,742,520 33.47 Royal Stag 990,919,226 99.09 Master Blend 17,329,321 1.73 Something Special 1,138,848 0.11 Nine Hills 24,991,341 2.50 100 Pipers 285,962,760 28.60 Fuel Vodka 70,834,394 7.08 Havana 25,583,848 2.56 Oaken Glow 11,908,925 1.19 Passport

ACIT, CC- 31, NEW DELHI vs. PERNOD RICHARD INDIA PVT. LTD., NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

149,688 74.61 Imperial Blue 334,742,520 33.47 Royal Stag 990,919,226 99.09 Master Blend 17,329,321 1.73 Something Special 1,138,848 0.11 Nine Hills 24,991,341 2.50 100 Pipers 285,962,760 28.60 Fuel Vodka 70,834,394 7.08 Havana 25,583,848 2.56 Oaken Glow 11,908,925 1.19 Passport

PERNOD RICARD INDIA PVT. LTD,GURGAON vs. DCIT, CENTRAL CIRCLE- 31, NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

149,688 74.61 Imperial Blue 334,742,520 33.47 Royal Stag 990,919,226 99.09 Master Blend 17,329,321 1.73 Something Special 1,138,848 0.11 Nine Hills 24,991,341 2.50 100 Pipers 285,962,760 28.60 Fuel Vodka 70,834,394 7.08 Havana 25,583,848 2.56 Oaken Glow 11,908,925 1.19 Passport

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized