ACIT, DELHI vs. M/S. THE INDIAN NEWS PAPER SOCIETY, NEW DELHI

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

3 are allowed”' 9. After careful consideration of the contentions and submissions both parties in this regard, at the outset, we observe that as per facts recorded by the Commissioner of Income-tax (Appeals), the hon'ble High Court of Mumbai quashed the order of the TDS Officer, Mumbai} leaving the issue open for appropriate competent authority to initiate TDS

DIRECTOR OF NCOME TAX-1 vs. M/S HUAWEI TECHNOLOGIES CO. LTD.

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

TDS from the lease rent as it has been constituted as an authority underSection 3 of the Uttar Pradesh Industrial Development Act, 1976. W.P.(C) 8085/2014 & CONNECTED MATTERS Page 5 of 22 (iii) Noida Development Authority is a notified institution under section 194A(3) (iii) (f) of the Act by the Central Board of Direct Taxes. Therefore, provisions of Section

M/S. AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee is partly allowed and appeal of the revenue is dismissed

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiat & T Global Network Services Dcit, (India) Pvt Ltd., Circle-2(1), Vs. Vatika Lok-1, Block-A, Gurgaon New Delhi Pan:Aafca8810L (Appellant) (Respondent) Dcit, At & T Global Network Services Circle-2(1), (India) Pvt Ltd., Vs. New Delhi Vatika Lok-1, Block-A, Gurgaon Pan:Aafca8810L (Appellant) (Respondent)

194)(SC) wherein it has been held that Section 36(1)(iii) makes no distinction between capital borrowed for revenue or capital purposes. Any expenditure incurred in respect of capital borrowed for the purpose of business shall be allowed deduction. Similar observation has been made by the Apex Court in the case of United Phosphorous Limited

ACIT, NEW DELHI vs. M/S GARDENIA SHELTERS (P) LTD., NOIDA

In the result, appeal filed by the Revenue and Cross

Bench: Shri G. D. Agrawal, Hon’Ble & Smt. Beena A. Pillai

TDS) vs. Canara Bank may not be followed for deciding the applicability of section 194 A as the Hon'ble ITAT has erred as under: (i) In 194A (3 )(ii)(b), the legislature has used the words "by or under" whereas in the Notification u/s 194A(iii

M/S. SJP INFRACON LTD.,NOIDA vs. DCIT (TDS), NOIDA

In the result, the appeal of the assessee is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3102/Del/2016 : Asstt. Year : 2011-12 M/S Sjp Infracon Ltd., Vs Dcit, A-133, Sector-63, Tds, Noida-201301 Noida (Appellant) (Respondent) Pan No. Aaocs6480K Assessee By : None Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 07.03.2022 Date Of Pronouncement: 11.03.2022

194‐A are covered by the exemption under Section 194A(3)(f) and therefore, not subjected to TDS. (4) For the reason mentioned in (3) above, any payment of interest accrued in favour of GNOIDA by any petitioner who is a bank to the GNOIDA, towards fixed deposits, are also exempt from TDS.” 5. Aggrieved by the aforesaid judgment

ASSERTIVE INFRASTRUCTURE PVT. LTD.,DELHI vs. ITO WARD 3(3), NEW DELHI

In the result, appeal of the assessee is partly allowed

iii) That the abovesaid addition has been confirmed rejecting the detailed submissions and explanations and evidences brought on record to justify that the alleged amount has already been recognised as revenue as per the percentage of completion method (POCM) in AY 2016-17 and duly assessed by AO under section 143(3) of the Act.\n\n3. Without prejudice

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

iii) the movie generated substantial revenue for the assessee and as a token of appreciation of the services the gift was given to the director by the assessee company. - The expenditure may not be contractual nature but has been incurred by the assessee as a business man in the course of carrying on of it’s business thereof” - ………………………………. 21. Considered

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

iii) the movie generated substantial revenue for the assessee and as a token of appreciation of the services the gift was given to the director by the assessee company. - The expenditure may not be contractual nature but has been incurred by the assessee as a business man in the course of carrying on of it’s business thereof” - ………………………………. 21. Considered

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

iii) the movie generated substantial revenue for the assessee and as a token of appreciation of the services the gift was given to the director by the assessee company. - The expenditure may not be contractual nature but has been incurred by the assessee as a business man in the course of carrying on of it’s business thereof” - ………………………………. 21. Considered

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land