YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

TDS returns. Further, reference was made to sub-clauses under section 200A(1) of the Act, wherein clause (a) refers to the sum deducted and clause (b) refers to the interest, if any; and w.e.f. 01.07.2012, new section was introduced i.e.234E of the Act, under which it was provided that person shall be liable to deposit the tax deducted

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Joginder Singh

TDS returns. Further, reference was made to sub-clauses under section 200A(1) of the Act, wherein clause (a) refers to the sum deducted and clause (b) refers to the interest, if any; and w.e.f. 01.07.2012, new section was introduced i.e. 234E of the Act, under which it was provided that person shall be liable to deposit the tax deducted

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Joginder Singh

TDS returns. Further, reference was made to sub-clauses under section 200A(1) of the Act, wherein clause (a) refers to the sum deducted and clause (b) refers to the interest, if any; and w.e.f. 01.07.2012, new section was introduced i.e. 234E of the Act, under which it was provided that person shall be liable to deposit the tax deducted

KGL NETWORK (P) LTD.,DELHI vs. ACIT, CIRCLE- 14(2), NEW DELHI

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

TDS. Section 40(a)(i) of the I.T. Act is not applicable because the assessee- company has never claimed the airfreight as expenses in the Profit & Loss Account. Such type of payments are also exempt in consonance with India’s DTAA. Section 194C is also not applicable because the payments are made to foreign non- resident agents. As per provisions

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 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.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

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 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.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

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 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.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

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 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.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

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 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.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

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 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.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

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 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.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

LAND ACQUISTION OFFICE,GURGAON vs. DCIT (TDS), GURGAON

In the result, all the three appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

182 Taxman 368, wherein it was held that interest under section 28 of the Act of 1894 is part of the amount of compensation whereas interest under section 34 thereof is only for delay in making payment after the compensation amount is determined. Interest under section 28 is a part of the enhanced value of the land which

LAND ACQUISTION OFFICE,GURGAON vs. DCIT (TDS), GURGAON

In the result, all the three appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

182 Taxman 368, wherein it was held that interest under section 28 of the Act of 1894 is part of the amount of compensation whereas interest under section 34 thereof is only for delay in making payment after the compensation amount is determined. Interest under section 28 is a part of the enhanced value of the land which

LAND ACQUISTION OFFICE,GURGAON vs. DCIT (TDS), GURGAON

In the result, all the three appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

182 Taxman 368, wherein it was held that interest under section 28 of the Act of 1894 is part of the amount of compensation whereas interest under section 34 thereof is only for delay in making payment after the compensation amount is determined. Interest under section 28 is a part of the enhanced value of the land which

M/S. BAIN & COMPANY INDIA PVT. LTD.,GURGAON vs. ITO (TDS) (INTERNATIONAL TAXATION), NEW DELHI

182 and market 6 research charges, etc., the AO held that the same are in the nature of consultancy payments and, hence, taxes are required to be withheld on the same. In connection with other expenses under the head ‘Client related expenses’, travel expenses, hotel cost, etc., the AO held that since these expenses are closely linked with the obligation

DCIT, NEW DELHI vs. M/S. SISTEMA SHYAM TELESERVICES LTD., NEW DELHI

Appeals are allowed and the judgment of the Tribunal on this aspect is set aside

Bench: Shri Prashant Maharishi & Shri K.N.Charydcit, Vs. Sistema Shyam Teleservices Circle-5(1), Ltd, New Delhi A-60, Naraina Industrial Area, Phase-I, New Delhi Pan: Aaccs1709H (Appellant) (Respondent)

TDS under section 194H must be shown to the income of the recipient, which ingre dient again was missing. Page No : 0159 15. Dilating on the first ingredient, viz., there was no relationship of "principal and agent", the learned counsel submitted that the transaction in question between the assessee and the PMAs was that of outright sale in view

COMMISSIONER OF INCOME TAX (TDS) vs. BELAIR TRAVELS & CARGO (P) LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation on the travel agent to pass on the special/supplementary commission to the customer. The BSP billing analysis has classified the commission in issue as supplementary commission. Most of the airlines in their books of account

COMMISSIONER OF INCOME TAX DEL vs. SINGAPORE AIRLINES LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation on the travel agent to pass on the special/supplementary commission to the customer. The BSP billing analysis has classified the commission in issue as supplementary commission. Most of the airlines in their books of account