HERO MOTOCORP LTD.,,NEW DELHI vs. ADDL.CIT, RANGE-11, NEW DELHI

In the result ground No

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

2 - Grant of License and Exclusivity ii) ARTICLE 3-No sublicense iii) ARTICLE 9 - Use and Disclosure of Technical Information iv) ARTICLE 13 - Terms of agreement (upto 30.06.2007) v) ARTICLE 21/22 Termination/Effect of Expiry and Termination vi) ARTICLE 25/26 Certain Prohibitions/Maintenance of Secrecy To the same effect are the following clauses placing restrictions on use of knowhow by the assessee

VENETIAN LDF PROJECTS LLP,GURGAON vs. ACIT CIRCLE-4(1), GURGAON

In the result, grounds raised by the assessee are dismissed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

TDS provisions on advertisement expenses, it is submitted that the same was never confronted to the appellant during the course of revisionary proceedings. Even otherwise, due taxes had been deducted on the aforesaid payments, which is evident from the fact that no adverse qualification has been reported in the tax audit report (refer

STRYTON EXIM INDIA P.LTD,NEW DELHI vs. ITO, WARD-24(2), NEW DELHI

In the result appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishisa No. 665/Del/2018 (In Ita No. 5982/Del/2018) (Assessment Year: 2014-15) Stryton Exim India Pvt Ltd, Vs. Ito, C/O. R Khare & Associates, Ward-24(2), 7/6, Sarvapriya Vihar, New Delhi New Delhi Pan: Aaics0797B (Appellant) (Respondent) Stryton Exim India Pvt Ltd, Vs. Ito, C/O. R Khare & Associates, Ward-24(2), 7/6, Sarvapriya Vihar, New Delhi New Delhi Pan: Aaics0797B (Appellant) (Respondent)

150 5504 4 CHARGES 13.03.201 S48284287 BY INST 746052 CR 500003 505504 4 CT01 l-l DAY LAT 13.03.201 S48284287 BY INST 746054 CR 200003 1 705504 4 CTOl 1-1 DAY LAT 14.03.201 S50774880 RTGS 00000001125 CR 10000)0 1705504 4 168863 WON DER P S 20.03.201 S62960884 RTGS 05860500000 CR 99481 30 1001720 ; 4 103 SURYA BOARD

DCIT (EXEMPTION), NEW DELHI vs. NEW DELHI YOUNG MEN'S CHRISTIAN ASSOCIATION (YMCA), NEW DELHI

In the result, the appeal of the Revenue as well as the cross objection of the assessee are dismissed

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2012-13] The D.C.I.T[E] Vs. New Delhi Young Men’S Circle – 2(1) Christian Association Ltd New Delhi 1, Jai Singh Road, Connaught Place New Delhi Pan : Aaatn 1200 H Co No. 83/Del/2016 (A/O Ita No. 4983/Del/2015 [Assessment Year: 2012-13]) New Delhi Young Men’S Vs. The D.C.I.T[E] Christian Association Ltd Circle – 2(1) 1, Jai Singh Road, New Delhi Connaught Place New Delhi Pan : Aaatn 1200 H [Appellant] [Respondent] Date Of Hearing : 07.11.2017 Date Of Pronouncement : 20.11.2017 Assessee By : Shri K. Sampath, Adv Shri V. Rajakumar, Adv Revenue By : Shri S.K. Jain, Sr. Dr

150 2009-10 3,58,82,809 3,43,35,808 2010-11 2,95,76,209 2,82,57,209 12. The Assessing Officer thereafter referred to the provision of hostel services. He found that the assessee had submitted audit report u/s 44AB in form 3CA/3CD which clearly showed that the assessee was involved in running the services

ACIT, NEW DELHI vs. M/S DLF LTD., NEW DELHI

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 41(1) the assessee should have obtained, whether in cash or in any other manner whatsoever, any amount in respect of the loss or expenditure earlier allowed as a deduction. This part of the reasoning, in the light of the amended clause (a) of sub-section (1) of Section 41 may not be relevant after substitution of the said

DLF LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 41(1) the assessee should have obtained, whether in cash or in any other manner whatsoever, any amount in respect of the loss or expenditure earlier allowed as a deduction. This part of the reasoning, in the light of the amended clause (a) of sub-section (1) of Section 41 may not be relevant after substitution of the said

INSILCO LIMITED vs. COMMISSIONER OF INCOME TAX-IV NEW DELHI

Bench: It?

2) of the Act, the assessee had got more refund than what was legitimately due to it and the Revenue should not be made ITA No.179 of 2009 Page 9 of 14 to suffer because of mistake committed by the AO in making two separate ITNS-150 for single order passed under Section 154 of the Act. The assessee

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

AMAZON WEB SERVICES, INC.,USA vs. ACIT CIRCLE INTERNATIONAL TAX 1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

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

TDS has been deducted by the remitter nor the assessee filed ITR for the relevant AYs. Accordingly, notice under section 148 of the Act was issued to the assessee on 31.03.2021 in response to which the assessee filed its return of income for both the AYs under consideration on 28.04.2021 declaring income of Rs. Nil. Thereafter statutory notices were issued

AMAZON WEB SERVICES, INC.,USA vs. ACIT, CIRCLE-1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

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

TDS has been deducted by the remitter nor the assessee filed ITR for the relevant AYs. Accordingly, notice under section 148 of the Act was issued to the assessee on 31.03.2021 in response to which the assessee filed its return of income for both the AYs under consideration on 28.04.2021 declaring income of Rs. Nil. Thereafter statutory notices were issued

M/S. VOITH PAPER GMBH,NEW DELHI vs. DDIT, NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11

150 2 2010-11) 3 AY 2012-13 (FY 1,496,400 96,042,812 1,662,667 106,714,236 2011-12) Total 3,445,200 214,627,608 3,828,000 238,475,120 2.4 The assessee has supplied the machinery parts in financial year 2009-10 (relevant to assessment year under consideration) and subsequent financial year. During

CARGILL TSF ASIA PTE LTD.,SINGAPORE vs. ADIT, NEW DELHI

In the result, both the appeals, preferred by the assessee, stand allowed

Bench: Shri S.V. Mehrotra : & Ms. Suchitra Kamble :

150(iv)(c) with retrospective effect from 1.4.1962 and hence the assessee was. not liable to deduct tax at source under section 195 of the Act. The discounting charges are not in" the nature of interest paid by the assessee. Rather after deducting discount the assessee received net amount of the bill of exchange accepted by the purchaser. CFSA

CARGILL FINANCIAL SERVICES ASIA PTE LTD.- IN LIQUIDATION,SINGAPORE vs. ADIT, NEW DELHI

In the result, both the appeals, preferred by the assessee, stand allowed

Bench: Shri S.V. Mehrotra : & Ms. Suchitra Kamble :

150(iv)(c) with retrospective effect from 1.4.1962 and hence the assessee was. not liable to deduct tax at source under section 195 of the Act. The discounting charges are not in" the nature of interest paid by the assessee. Rather after deducting discount the assessee received net amount of the bill of exchange accepted by the purchaser. CFSA

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

150/- 1,55,230/- 65,000/- 2,31,81,507/- 46,36,302/- 81,110/- 16,222/- 30,000/- 6,002/- 1,88,28 37,656/- Total TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No

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

150/- 1,55,230/- 65,000/- 2,31,81,507/- 46,36,302/- 81,110/- 16,222/- 30,000/- 6,002/- 1,88,28 37,656/- Total TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No