ACIT CIRCLE-28(1), NEW DELHI vs. MODESTY GARMENTS, NEW DELHI

In the result, the appeal of the Revenue stands dismissed

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2014-15 Acit Vs. M/S Modesty Garments, Circle-28(1), B-304, New Friends Colony, New Delhi. New Delhi – 110 065 Pan Aaafm1598F (Appellant) (Respondent)

TDS in view of the provisions of section 194A(3)(iv) of the Act. The explanation was not acceptable to the Ld. AO who disallowed

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

iv) ...." The question here is whether GNOIDA is an institution of the kind covered by Section 194A (3) (f). GNOIDA relies on the notification issued by the Central Government, on 22.10.1970, which specifies that "Any Corporation established by a Central, State or Provincial Act" would be entitled to exemption. Section 3 (i) of the UPIDA states that ―The State Government

M/S DENA BANK,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

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

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

3. Similar to the Percept retainership fee (Ground 1), the gift of a watch has no measurable or quantifiable connection to incremental revenue or profit. While the assessee claims the film was a "super-hit," it produced no data on: (i) revenue attributable to the film, (ii) profit margin, (iii) whether the director's compensation was pre-determined or contingent

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

3. Similar to the Percept retainership fee (Ground 1), the gift of a watch has no measurable or quantifiable connection to incremental revenue or profit. While the assessee claims the film was a "super-hit," it produced no data on: (i) revenue attributable to the film, (ii) profit margin, (iii) whether the director's compensation was pre-determined or contingent

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

3. Similar to the Percept retainership fee (Ground 1), the gift of a watch has no measurable or quantifiable connection to incremental revenue or profit. While the assessee claims the film was a "super-hit," it produced no data on: (i) revenue attributable to the film, (ii) profit margin, (iii) whether the director's compensation was pre-determined or contingent

CELEBRITY REALCON (P) LTD,DELHI vs. ITO WARD-49(3), DELHI

In the result, Appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandracelebrity Realcon (P) Ltd. Vs Ito 10, New Rajdhani Enclave, Ward 49(3), Delhi Vikas Marg, Delhi-110092 Pan: Aadcc8384M Appellant Respondent Assessee By Sh. Amit Goel, Adv, Shri Pranav Yadav, Adv Revenue By Ms.Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/10/2025 Date Of Pronouncement 30/10/2025 Order

iv) .... The question here is whether GNOIDA is an institution of the kind covered by Section 194A (3) (f). GNOIDA relies on the notification issued by the Central Government, on 22.10.1970, which specifies that Any Corporation established by a Central, State or Provincial Act would be entitled to exemption. Section 3 (i) of the UPIDA states that ''The State Government

M/S. OK PLAY INDIA LTD.,HARYANA vs. JCIT, GURGAON

In the result, the appeal is allowed partly for statistical purposes

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2011-12

194A(3)(iii)(b) and therefore no disallowance was warranted. 3. That the learned Commissioner of Income Tax (Appeals) has erred both in law and on facts is not specifically deleting the disallowance of Rs. 5,82,825/- and Rs. 4,80,480/- made by invoking section 194C read with section 40(a)(ia) of the Act. 3 ITA No.3402/Del

VACHASPATI SHARMA,GURGAON vs. ITO WARD -4(1), GURGAON

In the result, the appeal of the assessee is dismissed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Vachaspati Sharma Vs Ito Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon Pan No.Fnqps2021R (Appellant) (Respondent) Appellants By Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 11/09/2024 Date Of Pronouncement: 21/11/2024 Order Sh. Sudhir Kumar, Jm :

iv) of the Act on gross interest received, the AO has completed the assessment order u/s 143(3) of the Act. The assessing officer has determined the total income at Rs 25682162/- by making the addition of Rs 2,39,47720/-. 4. Aggrieved the order of the assessing officer the assessee has filed the appeal before

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar

194A(1) will not apply. In other words, the assessee is not ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. required to deduct TDS on such payment of income paid to any banking company. 5157/M/14(11-12) Laqshya Media Accordingly, the finding of the ld. CIT(A) deciding in favour

ACIT, CIRCLE-8(2), NEW DELHI vs. EXPENDITORS INTERNATIONAL (INDIA) PVT. LTD., NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar

194A(1) will not apply. In other words, the assessee is not ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. required to deduct TDS on such payment of income paid to any banking company. 5157/M/14(11-12) Laqshya Media Accordingly, the finding of the ld. CIT(A) deciding in favour

ACIT, CIRCLE-8(2), NEW DELHI vs. EXPENDITORS INTERNATIONAL (INDIA) PVT. LTD.,, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar

194A(1) will not apply. In other words, the assessee is not ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. required to deduct TDS on such payment of income paid to any banking company. 5157/M/14(11-12) Laqshya Media Accordingly, the finding of the ld. CIT(A) deciding in favour

ACIT, CIRCLE-8(2), NEW DELHI vs. EXPENDITORS INTERNATIONAL (INDIA) PVT. LTD.,, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar

194A(1) will not apply. In other words, the assessee is not ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. required to deduct TDS on such payment of income paid to any banking company. 5157/M/14(11-12) Laqshya Media Accordingly, the finding of the ld. CIT(A) deciding in favour

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar

194A(1) will not apply. In other words, the assessee is not ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. required to deduct TDS on such payment of income paid to any banking company. 5157/M/14(11-12) Laqshya Media Accordingly, the finding of the ld. CIT(A) deciding in favour

ACIT, NEW DELHI vs. M/S. EXPENDITORS INTERNATIONAL (INDIA) PVT. LTD.,, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar

194A(1) will not apply. In other words, the assessee is not ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. required to deduct TDS on such payment of income paid to any banking company. 5157/M/14(11-12) Laqshya Media Accordingly, the finding of the ld. CIT(A) deciding in favour

M/S EXPEDITORS INTERNATIONAL (INDIA) PVT LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar

194A(1) will not apply. In other words, the assessee is not ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. required to deduct TDS on such payment of income paid to any banking company. 5157/M/14(11-12) Laqshya Media Accordingly, the finding of the ld. CIT(A) deciding in favour

EXPEDITORS INTERNATIONAL (INDIA) PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-7(1), NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar

194A(1) will not apply. In other words, the assessee is not ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. required to deduct TDS on such payment of income paid to any banking company. 5157/M/14(11-12) Laqshya Media Accordingly, the finding of the ld. CIT(A) deciding in favour