YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

17 (2) is wide. If any perquisite other than a monetary benefit is granted, that provision (Section 10 (10CC) operates. If this scheme is understood in its proper perspective, it is evident, from Section 192 (1A) that a person (employer) responsible for making payment of a non-monetary perquisite, “may pay, at his option, tax on the whole or part

CIT vs. ISAO SAKAI

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

TDS provisions relate to and prescribe one of the modes of collection of tax. It is with this objective that duties or “obligations” are imposed on the payer. This does not override or disturb the primary “obligation” imposed by the charging section read with the computation provisions. Further, we are specifically concerned with Section 17

CIT vs. YOSHIMI KAMANO

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

TDS provisions relate to and prescribe one of the modes of collection of tax. It is with this objective that duties or “obligations” are imposed on the payer. This does not override or disturb the primary “obligation” imposed by the charging section read with the computation provisions. Further, we are specifically concerned with Section 17

CIT vs. YUJI HORIKAWA

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

TDS provisions relate to and prescribe one of the modes of collection of tax. It is with this objective that duties or “obligations” are imposed on the payer. This does not override or disturb the primary “obligation” imposed by the charging section read with the computation provisions. Further, we are specifically concerned with Section 17

CIT vs. YOSHIMI KAMANO

The appeals stand dismissed

TDS provisions relate to and prescribe one of the modes of collection of tax. It is with this objective that duties or “obligations” are imposed on the payer. This does not override or disturb the primary “obligation” imposed by the charging section read with the computation provisions. Further, we are specifically concerned with Section 17

CIT vs. ISAO SAKAI

The appeals stand dismissed

TDS provisions relate to and prescribe one of the modes of collection of tax. It is with this objective that duties or “obligations” are imposed on the payer. This does not override or disturb the primary “obligation” imposed by the charging section read with the computation provisions. Further, we are specifically concerned with Section 17

CIT vs. CJ INTERNATIONAL HOTELS LTD

The appeals are allowed

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

TDS under Section 192 of the Act and thus, the assessees could not be treated assessees-in-default under Section 201 and consequently not liable for any interest under Section 201(1A) of the Act. It is against these orders of the Tribunal that the present appeals have been preferred by the Revenue. 5. The appeals have been admitted

CIT vs. CJ INTERNATIONAL HOTELS LTD

The appeals are allowed

TDS under Section 192 of the Act and thus, the assessees could not be treated assessees-in-default under Section 201 and consequently not liable for any interest under Section 201(1A) of the Act. It is against these orders of the Tribunal that the present appeals have been preferred by the Revenue. 5. The appeals have been admitted

HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

17 agreement, the payments attracted TDS under Section 194-C and not Section 194-I of the Act. 24. There

INNOVATIVE PRE- PRESS & PRINT PRIVATE LIMITED,DELHI vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS returns after June, Assessment Years: 2013-14 to 2015-16 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17

INNOVATIVE PRE- PRESS & PRINT PRIVATE LIMITED,DELHI vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS returns after June, Assessment Years: 2013-14 to 2015-16 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17

INNOVATIVE PRE- PRESS & PRINT PRIVATE LIMITED,DELHI vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS returns after June, Assessment Years: 2013-14 to 2015-16 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17

INNOVATIVE PRE- PRESS & PRINT PRIVATE LIMITED,DELHI vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS returns after June, Assessment Years: 2013-14 to 2015-16 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17

INNOVATIVE PRE- PRESS & PRINT PRIVATE LIMITED,DELHI vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS returns after June, Assessment Years: 2013-14 to 2015-16 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17

INNOVATIVE PRE- PRESS & PRINT PRIVATE LIMITED,DELHI vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS returns after June, Assessment Years: 2013-14 to 2015-16 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17

INNOVATIVE PRE- PRESS & PRINT PRIVATE LIMITED,DELHI vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS returns after June, Assessment Years: 2013-14 to 2015-16 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17

INNOVATIVE PRE- PRESS & PRINT PRIVATE LIMITED,DELHI vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS returns after June, Assessment Years: 2013-14 to 2015-16 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17

INNOVATIVE PRE- PRESS & PRINT PRIVATE LIMITED,DELHI vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS returns after June, Assessment Years: 2013-14 to 2015-16 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17