ACIT (TDS), NOIDA vs. M/S JAYPEE INFRATECH LTD.,, NOIDA

In the result, ground No. 3 of the Revenue’s appeals for the assessment years 2011-12 to 2013-14 is dismissed

Bench: Shri R.K. Panda & Shri V.P. Rao

section 193, no TDS is required to be deducted in respect of interest paid on listed securities. The relevant finding

ACIT (TDS), NOIDA vs. M/S JAYPEE INFRATECH LTD.,, NOIDA

In the result, ground No. 3 of the Revenue’s appeals for the assessment years 2011-12 to 2013-14 is dismissed

Bench: Shri R.K. Panda & Shri V.P. Rao

section 193, no TDS is required to be deducted in respect of interest paid on listed securities. The relevant finding

OTM JEWELLERY PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal of Assessee dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

TDS under section 194-I of the I.T. Act. In the absence of any evidence on record, no interference is called for in the matter. The assessee, lastly relied upon Judgment of Hon’ble Supreme Court in the case of M/s. Japan Airlines Company Ltd., vs., CIT, New Delhi in Civil Appeal No.9875 of 2013 Dated 04.08.2015. In this case

PARSVNATH DEVELOPERS LTD,NEW DELHI vs. JCIT, RANGE-76, NEW DELHI

The appeal of the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Parsvnath Developers Ltd., Vs Jcit, Parsvnath Tower, Range-76, Near Shahdara Metro Station, New Delhi.. New Delhi – 110 032. Pan: Aaacp0743J (Appellant) (Respondent) Assessee By : Shri Paritosh Jain, Advocate Revenue By : Ms Harpreet Kaur Hansra, Sr.Dr Date Of Hearing : 02.12.2024 Date Of Pronouncement : 18.12.2024

193/- in TDS return Form type 26Q in Quarter-4 for the financial year 2011-12, it is submitted that the appellant has made payment of Rs.2,41,42,586/- to Delhi Metro Rail Corporation Ltd on it has deducted TDS @1% which comes to Rs.2,41,426/- under section

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

TDS under section 195 of the Income Tax Act can be held liable to deduct such sums at a time when explanation 4 was factually not on the statute book, all deductions liable to be made and the assessment years in question being prior to the year 2012. 81. This question is answered by two latin maxims, lex non cogit

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)

193 Taxman 97 (SC) has observed as under :- Section 194J of the Income-tax Act, 1961- Deduction of tax at source - Fees for technical/professional services - Assessee was a cellular service provider - It had an interconnect agreement with BSNL/MTNL under which it paid interconnect/access/port charges to BSNL/MTNL Question that arose for consideration was whether TDS

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

In the result appeal of Assessee is partly allowed

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

Section 40(a)(ia) was amended vide Finance Act, 2014 whereby disallowance in respect of default in payment of TDS in case of payments to residents is restricted to 30% instead of 100%, and since the amendment is curative in nature and have been made to remove the undue hardships to the assessee and accordingly should be applied retrospectively

M/S. APOLLO TYRES LTD.,GURGAON vs. DCIT, GURGAON

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2012-13 M/S Apollo Tyres . Ltd., Vs Dcit, Tds Circle, Plot No.7, Institutional Area, Gurgaon. Sector 32, Gurgaon. Pan: Aaaca6990Q (Appellant) (Respondent) Appellant By: Shri Gaurav Singhal , Advocate Shri Sunny Mittal, Advocate Respondent By: Shri Surender Pal, Sr. Dr Date Of Hearing: 05.12.2018 Date Of Pronouncement: 10.01.2019 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 29/12/2015 In Appeal No. 73/14-15 Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Gurgaon {“Ld. Cit(A)”}, Assessee Preferred This Appeal.

TDS provisions shall not apply to the provision for expenses." 9. Learned counsel for the assessee, on the other hand, relied upon the decision of ITAT Mumbai Bench in the case of Industrial Development Bank of India (supra), wherein ITAT held as under :- "Held, allowing the appeal, that as on March 31 of the year, the assessee had a liability

M/S. APOLLO TYRES LTD.,,GURGAON vs. DCIT (TDS), GURGAON

In the result, both the appeals of the assessee are treated to be allowed for statistical purposes

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Chandra Mohan Garg Shri Chandra Mohan Gargshri Chandra Mohan Garg Shri Chandra Mohan Garg

TDS provisions shall not apply to the provision for expenses.” 9. Learned counsel for the assessee, on the other hand, relied upon the decision of ITAT Mumbai Bench in the case of Industrial Development Bank of India (supra), wherein ITAT held as under :- “Held, allowing the appeal, that as on March 31 of the year, the assessee had a liability

M/S. APOLLO TYRES LTD.,,GURGAON vs. DCIT (TDS), GURGAON

In the result, both the appeals of the assessee are treated to be allowed for statistical purposes

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Chandra Mohan Garg Shri Chandra Mohan Gargshri Chandra Mohan Garg Shri Chandra Mohan Garg

TDS provisions shall not apply to the provision for expenses.” 9. Learned counsel for the assessee, on the other hand, relied upon the decision of ITAT Mumbai Bench in the case of Industrial Development Bank of India (supra), wherein ITAT held as under :- “Held, allowing the appeal, that as on March 31 of the year, the assessee had a liability

THE COMMISSIONER OF INCOME TAX vs. M/S TEJ QUEBECOR PRINTING LTD.

Bench: HON'BLE MS. JUSTICE MANJU GOEL,HON'BLE MR. JUSTICE MANMOHAN SARIN

TDS return filed by the assessee that no ITA Nos.726, 715, 724, 725/2005 page 2 of 11 e, ' salary had been paid to the employee nor any deduction under Section 192 made by the respondent-assessee. The Assessing Officer accordingly held the assessee company to be in default under Section 201(1) and 201(1A) of the Act. Liability arising

THE COMMISSIONER OF INCOME TAX vs. M/S TEJ QUEBECOR PRINTING LTD.

Bench: HON'BLE MS. JUSTICE MANJU GOEL,HON'BLE MR. JUSTICE MANMOHAN SARIN

TDS return filed by the assessee that no ITA Nos.726, 715, 724, 725/2005 page 2 of 11 e, ' salary had been paid to the employee nor any deduction under Section 192 made by the respondent-assessee. The Assessing Officer accordingly held the assessee company to be in default under Section 201(1) and 201(1A) of the Act. Liability arising

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

Appeal of the assessee is partly allowed for statistical purpose

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

TDS under section 194C of the Act. 39.2 That on the facts and circumstances of the case, the assessing officer failed to appreciate that the provisions of section 194C of the Act were not applicable in relation to the aforesaid transactions, as the same were in the nature of contract of sale. 39.3 That the assessing officer erred on facts

COMMISSIONER OF INCOME TAX vs. GOPAL DASS ESTATES & HOUSING PVT.LTD.

Appeals of the Revenue are dismissed

193 ITR 321 (SC) was reiterated by it in CIT v. Excel Industries Ltd. (2014) 13 SCC 459 in the following manner: 31. It appears from the record that in several assessment years, the Revenue accepted the order of the Tribunal in favour of the assessee and did not pursue the matter any further but in respect of some assessment

THE COMMISSIONER OF INCOME TAX vs. GOPAL DASS ESTATES & HOUSING PVT.LTD.

Appeals of the Revenue are dismissed

193 ITR 321 (SC) was reiterated by it in CIT v. Excel Industries Ltd. (2014) 13 SCC 459 in the following manner: 31. It appears from the record that in several assessment years, the Revenue accepted the order of the Tribunal in favour of the assessee and did not pursue the matter any further but in respect of some assessment

COMMISSIONER OF INCOME TAX vs. GOPAL DASS ESTATES & HOUSING PVT.LTD.

Appeals of the Revenue are dismissed

193 ITR 321 (SC) was reiterated by it in CIT v. Excel Industries Ltd. (2014) 13 SCC 459 in the following manner: 31. It appears from the record that in several assessment years, the Revenue accepted the order of the Tribunal in favour of the assessee and did not pursue the matter any further but in respect of some assessment

COMMISSIONER OF INCOME TAX VIII vs. GOPAL DASS ESTATES & HOUSING PVT.LTD.

Appeals of the Revenue are dismissed

193 ITR 321 (SC) was reiterated by it in CIT v. Excel Industries Ltd. (2014) 13 SCC 459 in the following manner: 31. It appears from the record that in several assessment years, the Revenue accepted the order of the Tribunal in favour of the assessee and did not pursue the matter any further but in respect of some assessment

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

TDS under the provision of Section 194J. On the other hand, the contention of the appellant is that roaming charges is in fact a payment on behalf of the subscriber of the appellant who has temporarily become a subscriber of another service provider. Even if this is considered as payment by the company on its own right, the judgment