VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

TDS Officer in treating the Appellant as 'assessee in default', despite of the provisions of section 6 201 (1) read with section 191

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

TDS Officer in treating the Appellant as 'assessee in default', despite of the provisions of section 6 201 (1) read with section 191

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

TDS Officer in treating the Appellant as 'assessee in default', despite of the provisions of section 6 201 (1) read with section 191

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

TDS Officer in treating the Appellant as 'assessee in default', despite of the provisions of section 6 201 (1) read with section 191

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

TDS Officer in treating the Appellant as 'assessee in default', despite of the provisions of section 6 201 (1) read with section 191

RAO KHEM CHAND VIDYA VIHAR SHIKSHA SAMITI,REWARI vs. ITO-TDS,ROHTAK, ROHTAK

In the result, the appeal of the Assessee in ITA No

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Tds treated that assessee - appellant as default u/s 201/201(1A), without ascertaining as to whether taxes had been deposited or not by recipient of income directly as per the mandatory provisions of Explanation to section 191

DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs. GE PACKAGED POWER INC

191. 20. This court also notices that the Madras High Court decision in Madras Fertilizers Ltd. (supra) and that of the Uttarakhand High Court in Sedco (supra) was considered and affirmed by the Bombay High Court in Director International Taxation v NGC Network Asia LLC [2009] 313 ITR 187(Bom) that "We are clearly of the opinion that when

TATA TELESERVICES LTD.,NEW DELHI vs. ACIT, CIRCLE-76(1), NEW DELHI

In the result the appeal of the assessee is allowed

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

Section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT (TDS) (21 Taxman.com 489) (All HC) as there

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

In the result, the appeal of the Revenue is dismissed

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

TDS are applicable only when the individual payee is identified. According to provisions of Section 190 of the Income Tax Act the scheme of deduction of tax at source is one of the methods of recovery of tax due from a person. The tax liability obviously lies in the hands of person who is earning the income. The provisions

ADIT, DEHRADUN vs. M/S. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

TDS is required to be made on the service tax component under Section 194J of the Act.” 16. In view of this ground No.6 of the appeal of the assessee is allowed holding that the service tax does not form part of gross receipts for the purpose of taxing income of the assessee u/s 44BB

DCIT, DEHRADUN vs. M/S. EXPRO GULF LTD., MUMBAI

In the result, the appeal of the Revenue is partly allowed for statistical

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

TDS has been deducted. 9. We have heard the submissions of both the parties, perused the materials available on record and considered the case laws cited by assessee as well as the Revenue. As regards the issue raised in grounds Nos. 1 to 4 and 17 ITA No.6589/Del./2014 & CO No. 221/Del./2015 6 of appeal, we find that this

VODAFONE MOBILE SERVICES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee is allowed with above direction

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishivodafone Mobile Services Ltd, Vs. Acit, (Earlier Known As Vodafone Circle-51(1), Essar Mobile Services Ltd), New Delhi Circle Office, C-48, Okhla Industrial Area, Phase-Ii, New Delhi Pan: Aaacs4457Q (Appellant) (Respondent)

TDS officer is bad- in-law. 1.2. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in upholding the Appellant as „assessee in default‟ in view of the provisions of section 201(1) read with section 191

CANON INDIA PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result appeal for A

Bench: Shri R.K.Panda & Smt. Beena A Pillaia.Y. 2012-13 & A.Y. 2013-14 Canon India Pvt.Ltd. Acit, Circle 5(2) 7Th Floor, Tower B Vs. New Delhi Building No.5 Dlf Epitome Dlf Phase Iii Gurgaon

TDS under section 195 of the Act. ITA 1672/Del/2017 AY 2012-13 ITA 6742/Del/17 AY 2013-14 Canon India P.Ltd. vs. ACIT 1.2. The Ld. AO / Hon’ble DRP have failed to appreciate that the above amount represent reimbursements of actual costs and does not have any element of income and is for services rendered by seconded employees to appellant

CANON INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE- 5(2), NEW DELHI

In the result appeal for A

Bench: Shri R.K.Panda & Smt. Beena A Pillaia.Y. 2012-13 & A.Y. 2013-14 Canon India Pvt.Ltd. Acit, Circle 5(2) 7Th Floor, Tower B Vs. New Delhi Building No.5 Dlf Epitome Dlf Phase Iii Gurgaon

TDS under section 195 of the Act. ITA 1672/Del/2017 AY 2012-13 ITA 6742/Del/17 AY 2013-14 Canon India P.Ltd. vs. ACIT 1.2. The Ld. AO / Hon’ble DRP have failed to appreciate that the above amount represent reimbursements of actual costs and does not have any element of income and is for services rendered by seconded employees to appellant

HCL COMNET LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeal is allowed for statistical purpose

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmahcl Comnet Limited Vs. Dcit, 806, Sidharth, Circle-11(1), 96, Nehru Place, Room No. 416, New Delhi C.R.Building, Pan : Aach9667H New Delhi (Appellant) (Respondent)

Section 191 states that TDS is only one of the modes of recovery of tax, and that the same does

DIRECTOR OF INCOME TAX vs. JACABS CIVIL INC.

Appeals of the Department are dismissed

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

TDS certificates were to be collected by the assessee even where taxes are borne by the payer. Since the assessee had not disclosed any certificates nor shown proof of payment of taxes, the Assessing Officer held that the assessee was liable to pay interest under Section 234B of the Act. The assessee preferred an appeal before the CIT(A) against

DCIT CENTRAL CIRCLE-74(1), NEW DELHI vs. FORTIS HOSPITAL LTD., GURGAON

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2012-13 Dcit, Vs. Fortis Hospital Ltd. Central Circle- Tower-A, Unitech Business 74(1), New Delhi. Park, Block-F South City-1, Section-41, Gurgaon, Haryana 122 001 Pan Aabcf3718N (Appellant) (Respondent)

TDS survey carried out on 19.01.2015. Reliance is placed on CIT vs M/s Escorts Ltd. (2011) 338 ITR 435 (Del.). 3. The AO has passed the order impugned which is to of raising a demand which is to say the least factually and legally incorrect, and aimed at reflecting a huge only for the purpose demand for statistical purposes

DIRECTOR OF INCOME TAX vs. JACABS CIVIL INC.

Appeals of the Department are dismissed

TDS certificates were to be collected by the assessee even where taxes are borne by the payer. Since the assessee had not disclosed any certificates nor shown proof of payment of taxes, the Assessing Officer held that the assessee was liable to pay interest under Section 234B of the Act. The assessee preferred an appeal before the CIT(A) against