ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

section 194H would not be applicable. 5. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in confirming the action of the ITO(TDS

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

section 194H would not be applicable. 5. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in confirming the action of the ITO(TDS

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

section 194H would not be applicable. 5. On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in confirming the action of the ITO(TDS

DCIT, NEW DELHI vs. INDOFIL INDUSTRIES LTD., ANDHERI EAST, MUMBAI

In the result, appeal of Revenue is dismissed

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. No. 3941/Del/2023 (Assessment Year : 2021-22) Dcit Vs. Indofil Industrial Ltd. 4Th Floor, Kalpataru Square, Central Circle – 14 New Delhi Kondivita Road, Andheri East, Mumbai – 400 059 Pan: Aabci 4568 D (Appellant) .. (Respondent)

TDS provision under Section 192 and under Section 194H of the said Act which deals with TDS on commission payments

THE COMMISSIONER OF INCOME TAX-II vs. JDS APPARELS PRIVATE LIMITED

194H of the Act. As a consequence, it has been held that the Assessing Officer was wrong in invoking Section 40(a)(ia) of the Act and accordingly had erred in making addition of Rs.44,65,654/-, i.e. the charges deducted by M/s HDFC Bank Ltd („HDFC‟, for short) on the payments made through credit cards

GLOBAL HEALTHLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

194H of the Act for non deduction of TDS on such payments. Similarly, the Assessing Officer also disallowed Rs.83,787/- on account of staff recruitment expenses paid to employees for non deduction of TDS taking shelter of Section

GLOBAL HEALTHLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

194H of the Act for non deduction of TDS on such payments. Similarly, the Assessing Officer also disallowed Rs.83,787/- on account of staff recruitment expenses paid to employees for non deduction of TDS taking shelter of Section

TATA TELESERVICES LTD.,,NEW DELHI vs. ACIT CIRCLE - 25(1), NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

TDS was deducted in terms of section 194H of the Act, therefore, the provisions of section 40(i)(ia) are applicable

TATA TELESERVICES LTD.,,NEW DELHI vs. ACIT CIRCLE - 25(1), NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

TDS was deducted in terms of section 194H of the Act, therefore, the provisions of section 40(i)(ia) are applicable

DCIT CIRCLE - 25(1), NEW DELHI vs. TATA TELESERVICES LTD.,, NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

TDS was deducted in terms of section 194H of the Act, therefore, the provisions of section 40(i)(ia) are applicable

TATA TELESERVICES LTD.,NOIDA vs. ACIT, CIRCLE- 25(1), NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

TDS was deducted in terms of section 194H of the Act, therefore, the provisions of section 40(i)(ia) are applicable

TATA TELESERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE-25(1), NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

TDS was deducted in terms of section 194H of the Act, therefore, the provisions of section 40(i)(ia) are applicable

ACIT CIRCLE 25(1) , DELHI vs. TATA TELESERVICES LTD. , DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

TDS was deducted in terms of section 194H of the Act, therefore, the provisions of section 40(i)(ia) are applicable

DCIT CIRCLE 25(1), NEW DELHI vs. TATA TELESERVICES LTD., NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

TDS was deducted in terms of section 194H of the Act, therefore, the provisions of section 40(i)(ia) are applicable

DCIT CIRCLE - 25(1), NEW DELHI vs. TATA TELESERVICES LTD.,, NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

TDS was deducted in terms of section 194H of the Act, therefore, the provisions of section 40(i)(ia) are applicable

DCIT CIRCLE 25(1), NEW DELHI vs. TATA TELESERVICES LTD., NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

TDS was deducted in terms of section 194H of the Act, therefore, the provisions of section 40(i)(ia) are applicable

TATA TELESERVICES LTD.,,NEW DELHI vs. ACIT CIRCLE - 25(1), NEW DELHI

TDS\nwas deducted in terms of section 194H of the Act, therefore, the\nprovisions of section 40(i)(ia) are applicable

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 494H in the case of amount received by the appellant from the distributors of prepaid SIM cards depends on two issues, whether there is any principal to principal relationship or principal to agent relationship. In the case of principal to principal relationship there is no applicability of 194H and in the case of principal to agent relationship the TDS