M/S TATA PROJECTS LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result, appeals of the assessee are allowed

Bench: Shri O.P. Kant & Smt Suchitra Kamblei.T.A .No.-4403/Del/2016 (A.Y 2014-15) & I.T.A .No.-4404/Del/2016 (A.Y 2015-16)

TDS on these payments are not made, once the transporters submits his PAN to the deductor. The Assessing Officer held that prior to amendment of Section 194C w.e.f. 1/10/2009, the second proviso below Sub Section 3

M/S TATA PROJECTS LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result, appeals of the assessee are allowed

Bench: Shri O.P. Kant & Smt Suchitra Kamblei.T.A .No.-4403/Del/2016 (A.Y 2014-15) & I.T.A .No.-4404/Del/2016 (A.Y 2015-16)

TDS on these payments are not made, once the transporters submits his PAN to the deductor. The Assessing Officer held that prior to amendment of Section 194C w.e.f. 1/10/2009, the second proviso below Sub Section 3

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. QUIPPO OIL AND GAS INFRASTRUCTURE LTD., NEW DELHI

In the result, the ground no

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

TDS was not required to be deducted by the assessee. 16. The Hon’ble Kolkata Tribunal in the case of Rani Ghosh vs. DCIT in ITA No. 1420/Kol/2015 held that if the assessee compliance with provision of section 194C(6), the disallowance u/s 40(a)(ia) of the Act does not arise just because there is a violation of provision

KGL NETWORK (P) LTD.,DELHI vs. ACIT, CIRCLE- 14(2), NEW DELHI

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

3. The provisions of section 172 are to apply, notwithstanding anything contained in other provisions of the Act. Therefore, in such cases, the provisions of sections 194C and 195 relating to tax deduction at source are not applicable. The recovery of tax is to be regulated, for a voyage undertaken from any port in India by a ship under

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

194C (TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J(3

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

194C (TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J(3

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

194C (TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J(3

REEBOK INDIA COMPANY,GURUGRAM vs. JCIT (OSD), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Kul Bharat

TDS under section 194I of the Act. 5. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has ignored the judgement of the Hon’ble Mumbai High Court wherein the common area maintenance charges were held to be business receipts and not in the nature of rental income. 6. On the facts

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes with the above observations

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

194C of the Act. Further, the Ld. CIT(TDS), in the present case also invoked the provisions of section 263 of the Act, when the assessee’s appeal against the impugned order u/s 201(1)/201(1A) of the Act, dated 22.03.2022, of the AO, bearing TDS ITA Nos.- 2046 & 2047/Del/2024 Interna"onal Green Scapes Ltd. liability u/s 194I

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes with the above observations

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

194C of the Act. Further, the Ld. CIT(TDS), in the present case also invoked the provisions of section 263 of the Act, when the assessee’s appeal against the impugned order u/s 201(1)/201(1A) of the Act, dated 22.03.2022, of the AO, bearing TDS ITA Nos.- 2046 & 2047/Del/2024 Interna"onal Green Scapes Ltd. liability u/s 194I

CONNAUGHT PLAZA RESTAURANTS PVT LTD.,NEW DELHI vs. DCIT CIRCLE-73(1), NEW DELHI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

Bench: Shri G.S. Pannu & Shri Ravish Sood

3 are allowed in terms of our aforesaid observations. 11. We shall now advert to the claim of the assessee that both the lower authorities had erred in law and the facts of the case in concluding that the CAM charges paid by the 14 I.T.As. No.993 & 1984/DEL/2020 assessee to Ambience Group (supra) were liable for deduction

CONNAUGHT PLAZA RESTAURANTS PVT. LTD,NEW DELHI vs. DCIT, CIRCLE-73(1), DELHI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

Bench: Shri G.S. Pannu & Shri Ravish Sood

3 are allowed in terms of our aforesaid observations. 11. We shall now advert to the claim of the assessee that both the lower authorities had erred in law and the facts of the case in concluding that the CAM charges paid by the 14 I.T.As. No.993 & 1984/DEL/2020 assessee to Ambience Group (supra) were liable for deduction

DCIT, NEW DELHI vs. M/S. NEW DELHI TELEVISION LTD., NEW DELHI

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

TDS related issues / defaults. 8. That on facts and in law the CIT(A) erred in not appreciating / considering the submission made by the appellant that since the entire amount of Rs. 7,38,43,516/- was paid by the appellant to M/s Intelsat Corporation and nothing was payable as on 31st March 2008 hence in view of the decision

M/S. NEW DELHI TELEVISION LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

TDS related issues / defaults. 8. That on facts and in law the CIT(A) erred in not appreciating / considering the submission made by the appellant that since the entire amount of Rs. 7,38,43,516/- was paid by the appellant to M/s Intelsat Corporation and nothing was payable as on 31st March 2008 hence in view of the decision

DCIT, NEW DELHI vs. M/S. C L EDUCATE LTD., NEW DELHI

In the result ground number of the appeal of revenue is dismissed

Bench: Shri A.T.Varkey & Shri Prashant Maharishi

TDS provision has been invoked by the income tax authorities in the present case. 42. For the above reasons we hold that the conclusion arrived at by the Tribunal cannot be disturbed. The Tribunal was right in law in holding that the provisions of Section 194C and section 40(a)(ia) are not applicable to the facts of the case

M/S. VARUN BEVERAGES LTD.,UTTAR PRADESH vs. ITO (TDS), NOIDA

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

194C it is not entitled to the benefit of sub-section 6 though in the case of lawful compliance of sub section 7 it would have been entitled for the same. In view of this the Impugned assessment orders for both the years are confirmed. The appeal of the appellant fails and is dismissed.” (C.1) The present appeals have been

M/S. VARUN BEVERAGES LTD.,UTTAR PRADESH vs. ITO (TDS), NOIDA

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

194C it is not entitled to the benefit of sub-section 6 though in the case of lawful compliance of sub section 7 it would have been entitled for the same. In view of this the Impugned assessment orders for both the years are confirmed. The appeal of the appellant fails and is dismissed.” (C.1) The present appeals have been

HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

3 of the said order which has been extracted hereinbefore, the ITAT specifically recorded that the Appellant was not disputing any longer its liability to deduct TDS under Section 194-I of the Act. Therefore, as far as the Appellant was concerned, it had accepted the order dated 21st May 2004 of this Court in the quantum proceedings which imparted