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

TDS) held that the impugned order passed by the AO under Section 201(1)/(1A) of the Act, invoking the provisions of section 194I of the Act instead of section 194C of the Act on the payments of Rs. 5

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

TDS) held that the impugned order passed by the AO under Section 201(1)/(1A) of the Act, invoking the provisions of section 194I of the Act instead of section 194C of the Act on the payments of Rs. 5

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

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

TDS is confined to payments made to any "resident". On the other hand, section 172 operates in the area of computation of profits from shipping business of non-residents. Thus, there is no overlapping in the areas of operation of these sections. 5. There would, however, be cases where payments are made to shipping agents of non-resident ship-owners

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) Explanation (a)). Neither the provision obliges the person making the payment to deduct anything from contractual payments such as those made for reimbursement of expenses, other than what is defined as "income". The law thus obliges only amounts

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) Explanation (a)). Neither the provision obliges the person making the payment to deduct anything from contractual payments such as those made for reimbursement of expenses, other than what is defined as "income". The law thus obliges only amounts

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) Explanation (a)). Neither the provision obliges the person making the payment to deduct anything from contractual payments such as those made for reimbursement of expenses, other than what is defined as "income". The law thus obliges only amounts

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

5. As the appellant has not complied With the requirement of sub section 7 of section 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

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

5. As the appellant has not complied With the requirement of sub section 7 of section 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

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

5 of 17 Appellant 's application under Section 254 (2) 13. On 17th August 2004, the Appellant filed an application, being Misc. A No. 287/Del/2004, under Section 254(2) of the Act before the ITAT. The application was purportedly for “rectification of mistake apparent from the record” in the ITAT‟s order dated 12th July 2002. The Appellant contended that

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

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

section 194C of the I T Act are not applicable lo the payments made to franchisees. 3. On the facts and in the circumstances of the case as well as in law, the Ld. CIT (A) has erred in not considering the reasons mentioned in the order passed u/s 201(1)/201(1A) of the I T Act while deciding

CHANDIGARH FREIGHT CARRIER,MEERUT vs. PR. CIT , GHAZIABAD

In the result, appeal of the assessee is accordingly allowed

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma[Assessment Year: 2015-16] Chandigarh Freight Carrier Vs. Pr. Cit 329, Uttam Nagar, Gupta Colony Ghaziabad Meerut, Uttar Pradesh-250 002 Pan No. Aahfc 1874 H [Appellant] [Respondent]

TDS on freight paid by us, it is submitted that the required declaration and PAN number have been obtained from the parties to whom the payments of freight were made.” 10.1 Provision of Section 194C (6) read as under: “No deduction shall be made for any sum credited or paid or likely to be credited or paid during the previous

SHESH DHAR CHAUBE,NEW DELHI vs. ITO WARD - 39(4), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 4001/Del/2019 : Asstt. Year : 2015-16 Shesh Dhar Chaube, Vs Income Tax Officer, Flat No. 17, E-2 Block, Pocket-1, Ward-39(4), Rohini, New Delhi-110085 New Delhi-110001 (Appellant) (Respondent) Pan No. Aacpc0843P

5. The ld. CIT(A) after considering the provisions of Section 194C, specifically sub-section (6) and sub-section (7) dismissed the appeal of the assessee on this ground. It appears that the ld. CIT(A) could not understand the facts of the case and the reasons for disallowance in correct perspective. 6. The findings

COMMISSIONER OF INCOME TAX vs. OPERA GLOBAL PVT LTD

TDS under section 194C(5) of the Act. The finding is factual and no details and particulars are filed to show

M/S. SAAN GLOBAL,NOIDA vs. ITO (TDS), NOIDA

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4487/Del/2016 : Asstt. Year : 2010-11 Ita No. 4488/Del/2016 : Asstt. Year : 2011-12 Ita No. 4489/Del/2016 : Asstt. Year : 2012-13 Ita No. 4490/Del/2016 : Asstt. Year : 2013-14 Ita No. 4491/Del/2016 : Asstt. Year : 2014-15 Ita No. 4492/Del/2016 : Asstt. Year : 2015-16 M/S Saan Global, Vs Income Tax Officer(Tds), C-56/18, Institutional Area, Noida Sector-62, G.B. Nagar, Noida-201301 (Appellant) (Respondent) Pan No. Aahfs7473A Assessee By : Sh. S. Krishnan, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 19.08.2019 Date Of Pronouncement: 20.08.2019 Order Per Bench: The Appeals Are Time Barred By A Period Of 11 Days. It Was Submitted That The Order Of The Ld. Cit(A) Dated 31.05.2016 Has Been Received On 13.06.2016 & Appeals Have Been Filed On 23.08.2016. The Assessee Has Filed Rectification Application U/S 154 Before The Ito For Correction Of The Amount Of Tax Demanded. It Was Submitted That The Assessee Was Under Bonafide Belief That The Appeal To Tribunal Does Not Lie At The Stage & Hence The Delay. We Find That The Delay Is Due To Bonafide Reasons & The Assessee Has Not Derived Or Sought To Ita Nos. 4487 To 4492/Del/2016 2 Saan Global

5. Before the Assessing Officer, it was submitted that the deductor is not deducting TDS on payments made to the transporters on the grounds that the provisions of section 194C

M/S. SAAN GLOBAL,NOIDA vs. ITO (TDS), NOIDA

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4487/Del/2016 : Asstt. Year : 2010-11 Ita No. 4488/Del/2016 : Asstt. Year : 2011-12 Ita No. 4489/Del/2016 : Asstt. Year : 2012-13 Ita No. 4490/Del/2016 : Asstt. Year : 2013-14 Ita No. 4491/Del/2016 : Asstt. Year : 2014-15 Ita No. 4492/Del/2016 : Asstt. Year : 2015-16 M/S Saan Global, Vs Income Tax Officer(Tds), C-56/18, Institutional Area, Noida Sector-62, G.B. Nagar, Noida-201301 (Appellant) (Respondent) Pan No. Aahfs7473A Assessee By : Sh. S. Krishnan, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 19.08.2019 Date Of Pronouncement: 20.08.2019 Order Per Bench: The Appeals Are Time Barred By A Period Of 11 Days. It Was Submitted That The Order Of The Ld. Cit(A) Dated 31.05.2016 Has Been Received On 13.06.2016 & Appeals Have Been Filed On 23.08.2016. The Assessee Has Filed Rectification Application U/S 154 Before The Ito For Correction Of The Amount Of Tax Demanded. It Was Submitted That The Assessee Was Under Bonafide Belief That The Appeal To Tribunal Does Not Lie At The Stage & Hence The Delay. We Find That The Delay Is Due To Bonafide Reasons & The Assessee Has Not Derived Or Sought To Ita Nos. 4487 To 4492/Del/2016 2 Saan Global

5. Before the Assessing Officer, it was submitted that the deductor is not deducting TDS on payments made to the transporters on the grounds that the provisions of section 194C

M/S. SAAN GLOBAL,NOIDA vs. ITO (TDS), NOIDA

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4487/Del/2016 : Asstt. Year : 2010-11 Ita No. 4488/Del/2016 : Asstt. Year : 2011-12 Ita No. 4489/Del/2016 : Asstt. Year : 2012-13 Ita No. 4490/Del/2016 : Asstt. Year : 2013-14 Ita No. 4491/Del/2016 : Asstt. Year : 2014-15 Ita No. 4492/Del/2016 : Asstt. Year : 2015-16 M/S Saan Global, Vs Income Tax Officer(Tds), C-56/18, Institutional Area, Noida Sector-62, G.B. Nagar, Noida-201301 (Appellant) (Respondent) Pan No. Aahfs7473A Assessee By : Sh. S. Krishnan, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 19.08.2019 Date Of Pronouncement: 20.08.2019 Order Per Bench: The Appeals Are Time Barred By A Period Of 11 Days. It Was Submitted That The Order Of The Ld. Cit(A) Dated 31.05.2016 Has Been Received On 13.06.2016 & Appeals Have Been Filed On 23.08.2016. The Assessee Has Filed Rectification Application U/S 154 Before The Ito For Correction Of The Amount Of Tax Demanded. It Was Submitted That The Assessee Was Under Bonafide Belief That The Appeal To Tribunal Does Not Lie At The Stage & Hence The Delay. We Find That The Delay Is Due To Bonafide Reasons & The Assessee Has Not Derived Or Sought To Ita Nos. 4487 To 4492/Del/2016 2 Saan Global

5. Before the Assessing Officer, it was submitted that the deductor is not deducting TDS on payments made to the transporters on the grounds that the provisions of section 194C

M/S. SAAN GLOBAL,NOIDA vs. ITO (TDS), NOIDA

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4487/Del/2016 : Asstt. Year : 2010-11 Ita No. 4488/Del/2016 : Asstt. Year : 2011-12 Ita No. 4489/Del/2016 : Asstt. Year : 2012-13 Ita No. 4490/Del/2016 : Asstt. Year : 2013-14 Ita No. 4491/Del/2016 : Asstt. Year : 2014-15 Ita No. 4492/Del/2016 : Asstt. Year : 2015-16 M/S Saan Global, Vs Income Tax Officer(Tds), C-56/18, Institutional Area, Noida Sector-62, G.B. Nagar, Noida-201301 (Appellant) (Respondent) Pan No. Aahfs7473A Assessee By : Sh. S. Krishnan, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 19.08.2019 Date Of Pronouncement: 20.08.2019 Order Per Bench: The Appeals Are Time Barred By A Period Of 11 Days. It Was Submitted That The Order Of The Ld. Cit(A) Dated 31.05.2016 Has Been Received On 13.06.2016 & Appeals Have Been Filed On 23.08.2016. The Assessee Has Filed Rectification Application U/S 154 Before The Ito For Correction Of The Amount Of Tax Demanded. It Was Submitted That The Assessee Was Under Bonafide Belief That The Appeal To Tribunal Does Not Lie At The Stage & Hence The Delay. We Find That The Delay Is Due To Bonafide Reasons & The Assessee Has Not Derived Or Sought To Ita Nos. 4487 To 4492/Del/2016 2 Saan Global

5. Before the Assessing Officer, it was submitted that the deductor is not deducting TDS on payments made to the transporters on the grounds that the provisions of section 194C