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

TDS u/s 194C on payments made to the Transporters. (b) That the Ld. CIT(A) has failed to appreciate that the appellant assessee has complied the provisions of sub section 7

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

TDS u/s 194C on payments made to the Transporters. (b) That the Ld. CIT(A) has failed to appreciate that the appellant assessee has complied the provisions of sub section 7

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.

7) read with Rule 31A(4)(vi), the deductor is required to furnish particulars of amount paid or credited on which tax was deducted in view of compliance of provision of sub-section (6) of section 194C by the payer in its quarterly TDS

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]

7), disallowance under section 40(a)(ia) does not arise if the assessee complies with the provisions of section 194C(6)," Relief may please be granted by quashing the revision order of ld. PCIT passed u/s 263. 9) The appellant craves leave to add, alter, amend or delete any other grounds on or before hearing of the appeal

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

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

TDS. Section 40(a)(i) of the I.T. Act is not applicable because the assessee- company has never claimed the airfreight as expenses in the Profit & Loss Account. Such type of payments are also exempt in consonance with India’s DTAA. Section 194C is also not applicable because the payments are made to foreign non- resident agents. As per provisions

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

7 of section 194C which were brought on the statue by the Finance Act No.2 of 2009 and hence assessee is not eligible for the benefit of Section 194C(6) of the Act. 9. Before us, the ld. AR argued relying on the Circular No. 5 of 2010 dated 03.06.2010 para no. 49.3 which states “(A) Under 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

7 of section 194C which were brought on the statue by the Finance Act No.2 of 2009 and hence assessee is not eligible for the benefit of Section 194C(6) of the Act. 9. Before us, the ld. AR argued relying on the Circular No. 5 of 2010 dated 03.06.2010 para no. 49.3 which states “(A) Under 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

7 of section 194C which were brought on the statue by the Finance Act No.2 of 2009 and hence assessee is not eligible for the benefit of Section 194C(6) of the Act. 9. Before us, the ld. AR argued relying on the Circular No. 5 of 2010 dated 03.06.2010 para no. 49.3 which states “(A) Under 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

7 of section 194C which were brought on the statue by the Finance Act No.2 of 2009 and hence assessee is not eligible for the benefit of Section 194C(6) of the Act. 9. Before us, the ld. AR argued relying on the Circular No. 5 of 2010 dated 03.06.2010 para no. 49.3 which states “(A) Under 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

7 of section 194C which were brought on the statue by the Finance Act No.2 of 2009 and hence assessee is not eligible for the benefit of Section 194C(6) of the Act. 9. Before us, the ld. AR argued relying on the Circular No. 5 of 2010 dated 03.06.2010 para no. 49.3 which states “(A) Under 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

7 of section 194C which were brought on the statue by the Finance Act No.2 of 2009 and hence assessee is not eligible for the benefit of Section 194C(6) of the Act. 9. Before us, the ld. AR argued relying on the Circular No. 5 of 2010 dated 03.06.2010 para no. 49.3 which states “(A) Under section 194C

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

Section 201(1)/201A of the Act, in view of the direction given by him in the order u/s 263 of the Act to enquire and examine the applicability of 5 ITA Nos.- 2046 & 2047/Del/2024 Interna"onal Green Scapes Ltd. TDS provision u/s 194C of the Act in respect of EDC payments made by the assessee to HUDA on which

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

Section 201(1)/201A of the Act, in view of the direction given by him in the order u/s 263 of the Act to enquire and examine the applicability of 5 ITA Nos.- 2046 & 2047/Del/2024 Interna"onal Green Scapes Ltd. TDS provision u/s 194C of the Act in respect of EDC payments made by the assessee to HUDA on which

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

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

7. In fact, as noted hereinbefore, the Revenue did challenge the order dated 13th September 2004 of the ITAT. Be that as it may, the judgment dated 11th October 2006 passed by this Court was set aside by the Supreme Court. Penalty proceedings 21. As far as the penalty proceedings were concerned, a show cause notice ITA 194/2004 Page

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 to 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