M/S STATE BANK OF PATIALA,NEW DELHI vs. ADDL. CIT (TDS), GHAZIABAD

In the result appeals filed by the appellant are allowed

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

Tds) And Another Respondent :- Canara Bank Counsel for Appellant :- Ashok Kumar,Praveen Kumar Hon'ble Dilip Gupta, J. Hon'ble Surya Prakash Kesarwani, J. This appeal, which has been filed under section 260-A of the Income Tax Act, 19611 at the instance of the Department, was admitted on the following question of law : "(A) Whether the ITAT as well

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

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

194-1 on the lease premium paid to the Mumbai Metropolitan Regional Development Authority and consequently, the assessee cannot be deemed as assessee-in-default. The TDS Officer vide order dated March 30, 2012 rejected all the contentions of the assessee and proceeded to saddle the demand of Rs. 8,39,81,641 under section

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

v. Chief Commissioner of Income Tax, Meerut Camp & Ors., decided on 28.02.2011 (in Writ- Tax No. 1338 of 2005) which states how NOIDA is not a local authority and is therefore not exempt from TDS provisions of the Act. 10. Section 194-I reads as follows: "Rent. 194-I. Any person, not being an individual or a Hindu undivided family

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

194; surcharge is an additional levy on the tax itself under section 1 IB. The fact that the assessee deposited surcharge does not reduce the TDS liability on the principal amount. The assessee's conflation of TDS and surcharge is a fundamental error in understanding the statutory scheme. The AO correctly disallowed the proportionate amount based on the TDS shortfall

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

194; surcharge is an additional levy on the tax itself under section 1 IB. The fact that the assessee deposited surcharge does not reduce the TDS liability on the principal amount. The assessee's conflation of TDS and surcharge is a fundamental error in understanding the statutory scheme. The AO correctly disallowed the proportionate amount based on the TDS shortfall

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

194; surcharge is an additional levy on the tax itself under section 1 IB. The fact that the assessee deposited surcharge does not reduce the TDS liability on the principal amount. The assessee's conflation of TDS and surcharge is a fundamental error in understanding the statutory scheme. The AO correctly disallowed the proportionate amount based on the TDS shortfall

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

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

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

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

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