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279 results for “TDS”+ Section 190clear

Sorted by relevance

Patna322 Delhi279 Mumbai279 Chennai132 Bangalore131 Karnataka92 Hyderabad70 Jaipur53 Kolkata51 Cochin46 Pune42 Ahmedabad40 Raipur39 Visakhapatnam29 Indore23 Cuttack21 Lucknow20 Surat10 Chandigarh10 Dehradun9 Nagpur9 Telangana7 Allahabad4 Jabalpur3 SC2 Guwahati2 Jodhpur2 Rajkot1 Ranchi1 Amritsar1

Key Topics

Addition to Income56 Section 143(3)52 Deduction25 Section 153A24 Disallowance24 TDS23 Section 234B21 Section 921 Section 20118 Section 201(1)

RH INTERNATIONAL LTD.,NEW DELHI vs. ITO, WARD- 20(3), NEW DELHI

In the result appeal of Assessee is partly allowed

ITA 6724/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Mar 2019AY 2013-14

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Ved Jain, Advocate And Shri Himanshu Aggarwal, CAFor Respondent: Shri Surender Pal, Sr.D.R

190/- was paid as salary and TDS was deducted under section 192B and the provisions of section 40(a)(ia) are not applicable

HARI SHANKAR SINGHANIA ESTATE,NEW DELHI vs. JCIT SPL. RANGE - 18, NEW DELHI

In the result, for statistical purposes the appeal of the assessee is partly allowed

ITA 4176/DEL/2019[2014-15]Status: DisposedITAT Delhi

Showing 1–20 of 279 · Page 1 of 14

...

16

09 Jan 2023

AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2014-15 Hari Shankar Singhania Estate, Vs. Jcit, Patroit House, 3, Special Range-18 Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 002 Pan Aaaah9163Q (Appellant) (Respondent)

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Shri M. Baranwal, CIT(DR)

Section 159Section 168Section 194J

TDS certificate has been issued at first place. If we look at the provisions of section 206C read with section 190

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

ITA 9268/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Nov 2023AY 2015-16

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Vivek Vardhan, Sr. DR

Section 194CSection 194C(6)Section 194HSection 201Section 201(1)Section 271CSection 272A(2)(j)

section 194C(6) of the Act and accordingly no TDS was required to be deducted. 7. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in confirming the action of the ITO(TDS) levying interest of Rs. 15,158/- on the alleged demand of Rs. 42,190

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

ITA 9269/DEL/2019[2016-17]Status: DisposedITAT Delhi17 Nov 2023AY 2016-17

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Vivek Vardhan, Sr. DR

Section 194CSection 194C(6)Section 194HSection 201Section 201(1)Section 271CSection 272A(2)(j)

section 194C(6) of the Act and accordingly no TDS was required to be deducted. 7. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in confirming the action of the ITO(TDS) levying interest of Rs. 15,158/- on the alleged demand of Rs. 42,190

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

ITA 9270/DEL/2019[2017-18]Status: DisposedITAT Delhi17 Nov 2023AY 2017-18

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Vivek Vardhan, Sr. DR

Section 194CSection 194C(6)Section 194HSection 201Section 201(1)Section 271CSection 272A(2)(j)

section 194C(6) of the Act and accordingly no TDS was required to be deducted. 7. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in confirming the action of the ITO(TDS) levying interest of Rs. 15,158/- on the alleged demand of Rs. 42,190

ACIT, TDS, NOIDA vs. M/S ST MICROELECTRONICS PVT. LTD.,, GREATER NOIDA

In the result, the appeal of the Revenue is dismissed

ITA 5597/DEL/2013[2007-08]Status: DisposedITAT Delhi10 Jun 2016AY 2007-08

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2007-08 Asstt. Commissioner Of Income Vs. St Microelectronics Pvt. Ltd., Tax, Tds, Noida Plot No. 11, Knoledge Park-111, Greater Noida Gir/Pan : Aaacs3406M (Appellant) (Respondent) Appellant By Smt. Rishpal Bedi, Sr.Dr Respondent By Sh. K.V.S.R. Krishna, Ca Date Of Hearing 19.04.2016 Date Of Pronouncement 10.06.2016 Order Per O.P. Kant, A.M.: This Appeal Of The Revenue Is Directed Against Order Dated 19/07/2013 Of The Commissioner Of Income-Tax(Appeals), Noida For Assessment Year 2007-08 Raising Following Grounds: “That Cit(A) Has Erred In Law & On Facts In Directing To Delete The Order U/S 201(1)/201(1A) Of The I.T. Act Passed By The Assessing Officer Ignoring The Fact That Assessee Must Follow The Mercantile System Of Accounting For These Payments & Erred In Further Allowing The Assessee To Follow The Cash System Of Accounting For These Payments Solely On The Grund Of Sap Environment Being Followed By The Assessee.” 2. The Facts In Brief Are That During Tax Deducted At Source (Tds) Verification By The Tds Assessing Officer, It Was Observed That Tax Was Not Deducted On Certain Expenses Debited In Profit & Loss. The Assessing Officer Called For The Tax Audit Report In Form No. 3 Cd & Observed That The Auditor Had Also Pointed

Section 145(1)Section 201Section 201(1)Section 40a

TDS are applicable only when the individual payee is identified. According to provisions of Section 190 of the Income Tax Act the scheme

PRAKASH INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result all the appeals filed by the assessee are allowed

ITA 5869/DEL/2016[2014-15 (4th Qtr)]Status: DisposedITAT Delhi29 Jul 2019

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos.5865/Del/2016, 5866/Del/2016, 5867/Del/2016, 5868/Del/2016, 5869/Del/2016 Asstt. Years: 2013-14, 2013-14, 2014-15, 2014-15, 2014-15

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Surender Pal, Sr. DR

Section 200Section 200(3)Section 200ASection 201Section 206CSection 220(2)Section 234E

TDS Date of intimation statement 1 5865/D/16 132,190 2013-14 Q2 25.07.14 24.09.14 2 5866/D/16 88,940 2013-14 Q4 25.07.14 24.09.14 3 5867/D/16 27,320 2014-15 Q1 22.09.14 25.09.14 4 5868/D/16 56,600 2014-15 Q2 25.07.14 29.07.14 5 5869/D/16 14,480 2014-15 Q4 25.07.14 24.09.14 4. Section

PRAKASH INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result all the appeals filed by the assessee are allowed

ITA 5866/DEL/2016[2013-14 (4th Qtr)]Status: DisposedITAT Delhi29 Jul 2019

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos.5865/Del/2016, 5866/Del/2016, 5867/Del/2016, 5868/Del/2016, 5869/Del/2016 Asstt. Years: 2013-14, 2013-14, 2014-15, 2014-15, 2014-15

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Surender Pal, Sr. DR

Section 200Section 200(3)Section 200ASection 201Section 206CSection 220(2)Section 234E

TDS Date of intimation statement 1 5865/D/16 132,190 2013-14 Q2 25.07.14 24.09.14 2 5866/D/16 88,940 2013-14 Q4 25.07.14 24.09.14 3 5867/D/16 27,320 2014-15 Q1 22.09.14 25.09.14 4 5868/D/16 56,600 2014-15 Q2 25.07.14 29.07.14 5 5869/D/16 14,480 2014-15 Q4 25.07.14 24.09.14 4. Section

PRAKASH INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result all the appeals filed by the assessee are allowed

ITA 5867/DEL/2016[2014-15 (1st Qtr)]Status: DisposedITAT Delhi29 Jul 2019

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos.5865/Del/2016, 5866/Del/2016, 5867/Del/2016, 5868/Del/2016, 5869/Del/2016 Asstt. Years: 2013-14, 2013-14, 2014-15, 2014-15, 2014-15

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Surender Pal, Sr. DR

Section 200Section 200(3)Section 200ASection 201Section 206CSection 220(2)Section 234E

TDS Date of intimation statement 1 5865/D/16 132,190 2013-14 Q2 25.07.14 24.09.14 2 5866/D/16 88,940 2013-14 Q4 25.07.14 24.09.14 3 5867/D/16 27,320 2014-15 Q1 22.09.14 25.09.14 4 5868/D/16 56,600 2014-15 Q2 25.07.14 29.07.14 5 5869/D/16 14,480 2014-15 Q4 25.07.14 24.09.14 4. Section

PRAKASH INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result all the appeals filed by the assessee are allowed

ITA 5868/DEL/2016[2014-15 (2nd Qtr)]Status: DisposedITAT Delhi29 Jul 2019

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos.5865/Del/2016, 5866/Del/2016, 5867/Del/2016, 5868/Del/2016, 5869/Del/2016 Asstt. Years: 2013-14, 2013-14, 2014-15, 2014-15, 2014-15

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Surender Pal, Sr. DR

Section 200Section 200(3)Section 200ASection 201Section 206CSection 220(2)Section 234E

TDS Date of intimation statement 1 5865/D/16 132,190 2013-14 Q2 25.07.14 24.09.14 2 5866/D/16 88,940 2013-14 Q4 25.07.14 24.09.14 3 5867/D/16 27,320 2014-15 Q1 22.09.14 25.09.14 4 5868/D/16 56,600 2014-15 Q2 25.07.14 29.07.14 5 5869/D/16 14,480 2014-15 Q4 25.07.14 24.09.14 4. Section

PRAKASH INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result all the appeals filed by the assessee are allowed

ITA 5865/DEL/2016[2013-14 (2nd Qtr)]Status: DisposedITAT Delhi29 Jul 2019

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos.5865/Del/2016, 5866/Del/2016, 5867/Del/2016, 5868/Del/2016, 5869/Del/2016 Asstt. Years: 2013-14, 2013-14, 2014-15, 2014-15, 2014-15

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Surender Pal, Sr. DR

Section 200Section 200(3)Section 200ASection 201Section 206CSection 220(2)Section 234E

TDS Date of intimation statement 1 5865/D/16 132,190 2013-14 Q2 25.07.14 24.09.14 2 5866/D/16 88,940 2013-14 Q4 25.07.14 24.09.14 3 5867/D/16 27,320 2014-15 Q1 22.09.14 25.09.14 4 5868/D/16 56,600 2014-15 Q2 25.07.14 29.07.14 5 5869/D/16 14,480 2014-15 Q4 25.07.14 24.09.14 4. Section

COMMISSIONER OF INCOME TAX (TDS)-2 vs. M/S SS GROUP

The appeal is dismissed in favour of the respondent and against the

ITA - 308 / 2025HC Delhi18 Aug 2025

Section 133ASection 190Section 194Section 195Section 201(1)

TDS under Section 194 of the Act. The order held the assessee in default since it failed to deduct tax on the EDC which resulted in the demand of ₹1,13,50,000/- and ₹1,08,96,000/- under Sections 201(1) & 201(1A) of the Act respectively, adding up to ₹2,22,46,000/-. 6. Aggrieved by the order

KAPOOR WATCH COMPANY PVT LTD,NEW DELHI vs. ACIT CIRLCE-75(1), NEW DELHI

Appeal of the assessee is allowed

ITA 889/DEL/2020[2011-12]Status: DisposedITAT Delhi05 Jan 2021AY 2011-12

Bench: Shri O. P. Kant & Ms Suchitra Kamblei.T.A. No. 889/Del/2020 (A.Y 2011-12) (Through Video Conferencing) Kapoor Watch Company Pvt. Ltd. Vs Acit G-7, South Extension, Part-1, Circle-75(1) New Delhi New Delhi Aaack3885A (Respondent) (Appellant) Appellant By Sh. Gautam Jain, Adv & Sh. Lalit Mohan, Ca Respondent By Sh. Sohail Malik, Sr. Dr

Section 133ASection 194Section 194CSection 201Section 201(1)Section 201(3)

190 that notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year, the tax on such income shall be payable by deduction or collection at source or by advance payment or by payment under sub-section (1A) of section 192 of the Act, as the case may be, in accordance with

DCIT, CIRCLE- 11(1), NEW DELHI vs. HEIDRICK AND STRUGGLES INDIA PVT. LTD., GURGAON

In the result, appeal of the Revenue is dismissed

ITA 2387/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Nov 2021AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

Section 143(3)Section 195Section 40

TDS on the payments made for the services rendered by the companies situated in China, Thailand, Honk Kong and New Zealand. However, with regard to the payments made to entities situated in the country of US, UK, Singapore and Australia, the appellant has submitted that the transaction in consideration is not taxable in India in terms of the provisions

DCIT, CIRCLE- 11(1), NEW DELHI vs. HEIDRICK AND STRUGGLES INDIA PVT. LTD., GURGAON

In the result, appeal of the Revenue is dismissed

ITA 1022/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Nov 2021AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

Section 143(3)Section 195Section 40

TDS on the payments made for the services rendered by the companies situated in China, Thailand, Honk Kong and New Zealand. However, with regard to the payments made to entities situated in the country of US, UK, Singapore and Australia, the appellant has submitted that the transaction in consideration is not taxable in India in terms of the provisions

DCIT, CIRCLE- 11(1), NEW DELHI vs. HEIDRICK AND STRUGGLES INDIA PVT. LTD., GURGAON

In the result, appeal of the Revenue is dismissed

ITA 5812/DEL/2018[2012-13]Status: DisposedITAT Delhi23 Nov 2021AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

Section 143(3)Section 195Section 40

TDS on the payments made for the services rendered by the companies situated in China, Thailand, Honk Kong and New Zealand. However, with regard to the payments made to entities situated in the country of US, UK, Singapore and Australia, the appellant has submitted that the transaction in consideration is not taxable in India in terms of the provisions

DCIT, CIRCLE- 11(1), NEW DELHI vs. HEIDRICK AND STRUGGLES INDIA PVT. LTD., GURGAON

In the result, appeal of the Revenue is dismissed

ITA 1021/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Nov 2021AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

Section 143(3)Section 195Section 40

TDS on the payments made for the services rendered by the companies situated in China, Thailand, Honk Kong and New Zealand. However, with regard to the payments made to entities situated in the country of US, UK, Singapore and Australia, the appellant has submitted that the transaction in consideration is not taxable in India in terms of the provisions

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

ITA 5163/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR

Section 10Section 10(6)(ii)Section 115A

TDS is, however, limited to the appropriate proportion of income chargeable under the Act forming part of the gross sum of money payable to the non-resident. This obligation being limited to the appropriate proportion of income flows from the words used in Section 195(1), namely, “chargeable under the provisions of the Act”. This principle has been reiterated

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

ITA 5162/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR

Section 10Section 10(6)(ii)Section 115A

TDS is, however, limited to the appropriate proportion of income chargeable under the Act forming part of the gross sum of money payable to the non-resident. This obligation being limited to the appropriate proportion of income flows from the words used in Section 195(1), namely, “chargeable under the provisions of the Act”. This principle has been reiterated

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

For Appellant: Amount of Proposed international

Section 115JSection 143(3)Section 144C

TDS under section 194H of the Act. 21.2. That the assessing officer erredon facts and in law in not appreciating that the aforesaid discountswere offered under contracts entered into with the dealers on a principal to principal to basis, and did not constitute ‘commission’ as referred to in section 194H of the Act. 21.3. Without prejudice, that the assessing officer