ITO, NEW DELHI vs. M/S. PARAGON XT, NEW DELHI

In the result appeal of the revenue is dismissed

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2010-11

194E, section 194EE, section 194F, section 194G,section 194H, section 1941, section 194J, section 194K, section 195, section 196A, section 196B, section 196C and section 196D to be treated as an income received. The purpose of section 198 is not to carve out an exception to section 145 of the Act. Section 199 of the Act has two objectives

CONCRETE TECHNOLOGIES PVT. LTD.,NEW DELHI vs. ITO, WARD- 6(3), NEW DELHI

In the result, the appeal of the assessee is allowed partly

Bench: Shri O.P. Kant & Shri K.N.Chary, Judcial Member [Through Video Conferencing]

194E, section 194EE, section 194F, section 194G, section 194H, section 194I, section 194J, section 194K, section 195, section 196A, section 196B, section 196C and section 196D to be treated as an income received. The purpose of section 198 is not to carve out an exception to section 145 of the Act. Section 199 of the Act has two objectives

SH. SURENDRA KUMAR WADHWA,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Mr. Surendra Kumar Wadhwa, C/O- Vs. Income Tax Officer, Ward -20(2), Mr. Ajay Kumar Sharma, 14, School New Delhi Lane, Barakhamba Road, New Delhi Gir/Pan : Aabpw0250F (Appellant) (Respondent) Appellant By Sh. Ajay Kumar Sharma, Adv. Respondent By Smt. Rishpal Bedi, Jcit (Dr) Date Of Hearing 18.04.2016 Date Of Pronouncement 08.06.2016 Order Per O.P. Kant, A.M.: This Appeal Of The Assessee Is Directed Order Dated 27/01/2014 Of The Learned Commissioner Of Income-Tax (Appeals)-V, New Delhi For Assessment Year 2000-10, Raising Following Grounds: 1. That, The Assessment Order & The Appellate Order Are Based On Conjucture & Surmises & Against The Facts Of The Case & The Law Laid Down In This Respect. 2. That, The Assessing Officer & The Hon’Ble Cit (A) Has Errored In Taxing The Commission Payable Of Rs. 4,08,080 In This Year, While This Amount Belongs To The Subsequent Year When The Bills Were Raised & The Amount Was Received. The Appellant Has Never Offered To Tax In This Year Rs. 4,08,080. The Submission Of The Assessing Officer In This Respect Is His Words & Not The Words Of The Appellant. The Affidavit Can Be Submitted For The Confirmation Of This Submission. 3. That, The Hon’Ble Cit (A) Has Errored In Considering The Loan Processing Fees As A Capital Expenditure Instead Of Revenue Expenditure. The Loan Processing Fees Payable To Bank Is A Bank Charges For Rendering Services For Granting The Loan For Car For Business Purpose. This Amount Cannot Be Considered As Capital Expenditure. This Is Revenue Expenditure. 4. That, The Hon’Ble Cit (A) Has Errored In Saying That The Amount Of Rs. 3,90,579 May Be Reduced From The Income For The A.Y. 2010- 11 If Such Amount Has Indeed Been Taxed Twice.

194E, section 194EE, section 194F, section 194G, section 194H, section 194-I, section 194J, section 194K, section 195, section 196A, section 196B, section 196C and section 196D to be treated as an income received. The purpose of section 198 is not to carve out an exception to section 145 of the Act. Section 199 of the Act has two objectives

M/S. B.D.MAHAJAN & SONS PVT. LTD.,MEERUT vs. ITO, MEERUT

The appeal of the assessee is dismissed

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kamblei.T.A .No.-985/Del/2014 (Assessment Year-2007-08) B. D. Mahajan & Sons Pvt. Ltd. Vs Ito C/O J. M Chadha & Chadha, Tds Chartered Accountants Meerut 299, P. L. Sharma Road Meerut (Respondent) Aaacb5771C (Appellant)

TDS was deducted, be charged to tax. In view of the provisions of Section 194E read with Section 9(1) (vi) (b &c) and Section

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. CRICKET AUSTRALIA

Appeal is dismissed

Section 147 of the Act,was allowed. 2. The Assessee had filed the said appeal raising several grounds, Digitally Signed By:TARUN RANA Signing Date:09.01.2025 11:09:20 Signature Not Verified ITA 582/2024 Page 2 of 5 however, the same was allowed by the learned ITAT on the sole ground that the reopening of the assessment was without

HCL SOFTWARE PRODUCTS LIMITED,DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 11(1), DELHI, DELHI

In the result, the appeal filed by the assessee is allowed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

TDS was made relating to the payments made to Dash Enterprises. Therefore, the AO invoked the provisions of section 40(a)(ib) of the Act and observed that the assessee availed the services of Dash Enterprises not being resident and has carried out any work on behalf of assessee which in the nature of managerial services has not deducted

THE COMMISSIONER OF INCOME TAX vs. M/S TEJ QUEBECOR PRINTING LTD.

Bench: HON'BLE MS. JUSTICE MANJU GOEL,HON'BLE MR. JUSTICE MANMOHAN SARIN

TDS return filed by the assessee that no ITA Nos.726, 715, 724, 725/2005 page 2 of 11 e, ' salary had been paid to the employee nor any deduction under Section 192 made by the respondent-assessee. The Assessing Officer accordingly held the assessee company to be in default under Section 201(1) and 201(1A) of the Act. Liability arising

THE COMMISSIONER OF INCOME TAX vs. M/S TEJ QUEBECOR PRINTING LTD.

Bench: HON'BLE MS. JUSTICE MANJU GOEL,HON'BLE MR. JUSTICE MANMOHAN SARIN

TDS return filed by the assessee that no ITA Nos.726, 715, 724, 725/2005 page 2 of 11 e, ' salary had been paid to the employee nor any deduction under Section 192 made by the respondent-assessee. The Assessing Officer accordingly held the assessee company to be in default under Section 201(1) and 201(1A) of the Act. Liability arising