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 is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

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 is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

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 is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

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 is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

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)

1). While interpreting a Section one has to give weightage to every word used in that section. While interpreting the provisions of the Income Tax Act one cannot read the charging Sections of that Act de hors the machinery Sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection

DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

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

1) of sub-section (2) of section 120 or any other provisions of this Act. (underlying by me). ] Therefore, it is clear that an Assessing Officer derives his jurisdiction from the orders passed by the competent authority in this regard and he cannot travel beyond the jurisdiction assigned to him. 17. An important aspect which is not to be forgotten

DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

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

1) of sub-section (2) of section 120 or any other provisions of this Act. (underlying by me). ] Therefore, it is clear that an Assessing Officer derives his jurisdiction from the orders passed by the competent authority in this regard and he cannot travel beyond the jurisdiction assigned to him. 17. An important aspect which is not to be forgotten

DDIT, NEW DELHI vs. M/S SCORPION COURAGEOUS LTD.,, NEW DELHI

In the result, the Cross Objection of the assessee is partly allowed

1). While interpreting a Section one has to give weightage to every word used in that section. While interpreting the provisions of the Income Tax Act one cannot read the charging Sections of that Act de hors the machinery Sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection

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

1). While interpreting a Section one has to give weightage to every word used in that section. While interpreting the provisions of the Income Tax Act one cannot read the charging Sections of that Act de hors the machinery Sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection

M/S SPICE MOBILITY LTD.,,NOIDA vs. ADDL. CIT (TDS), NOIDA

Appeals are partly allowed for statistical purpose

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

192 (1) of the Act, interest cannot be levied on the basis of monthly shortage under Section 201 (1A) of the Act. The Ld. AR further submitted that the assessee company made a provision for recruitment expenses, where TDS

M/S SPICE MOBILITY LTD.,,NOIDA vs. ADDL. CIT (TDS), NOIDA

Appeals are partly allowed for statistical purpose

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

192 (1) of the Act, interest cannot be levied on the basis of monthly shortage under Section 201 (1A) of the Act. The Ld. AR further submitted that the assessee company made a provision for recruitment expenses, where TDS

M/S. SPICE MOBILITY LIMITED,NOIDA vs. ACIT (TDS), NOIDA

Appeals are partly allowed for statistical purpose

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

192 (1) of the Act, interest cannot be levied on the basis of monthly shortage under Section 201 (1A) of the Act. The Ld. AR further submitted that the assessee company made a provision for recruitment expenses, where TDS

M/S SPICE MOBILITY LTD.,,NOIDA vs. ADDL. CIT (TDS), NOIDA

Appeals are partly allowed for statistical purpose

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

192 (1) of the Act, interest cannot be levied on the basis of monthly shortage under Section 201 (1A) of the Act. The Ld. AR further submitted that the assessee company made a provision for recruitment expenses, where TDS

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

1).” This, like Section 10 (10CC) was inserted in 2002; so also was Section 195A. 50. The Tribunal has in the present cases, held that tax paid by the employer on behalf of the employee is a non-monetary perquisite. In other words, taxes paid by the employer can be added only once in the salary of the employee. Thereafter

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

1).” This, like Section 10 (10CC) was inserted in 2002; so also was Section 195A. 50. The Tribunal has in the present cases, held that tax paid by the employer on behalf of the employee is a non-monetary perquisite. In other words, taxes paid by the employer can be added only once in the salary of the employee. Thereafter

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

1).” This, like Section 10 (10CC) was inserted in 2002; so also was Section 195A. 50. The Tribunal has in the present cases, held that tax paid by the employer on behalf of the employee is a non-monetary perquisite. In other words, taxes paid by the employer can be added only once in the salary of the employee. Thereafter

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (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]

1) of the Act w.e.f 01.06.2015, then in respect of the TDS statements which were filed under the respective sections of the Act, for the period prior to 01.06.2015, no late filing fee could be charged u/s 234E of the Act, in the intimation issued u/s 200A of the Act. We find that the said issue has been adjudicated

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (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]

1) of the Act w.e.f 01.06.2015, then in respect of the TDS statements which were filed under the respective sections of the Act, for the period prior to 01.06.2015, no late filing fee could be charged u/s 234E of the Act, in the intimation issued u/s 200A of the Act. We find that the said issue has been adjudicated