SUMITA SINGHAL,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

section 194I of the Act; hence the Assessing Officer (TDS) was not justified in raising demand under section under section

R V INTERIOR PVT. LTD. ,DELHI vs. PCIT, DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

section 194I of the Act; hence the Assessing Officer (TDS) was not justified in raising demand under section under section

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

section 40(a)(ia) of the Act. But the revenue's contention is that the payments are in the nature of machinery hire charges falling under the head 'rent' and the previous provisions of section 194-I of the Act are applicable. According to revenue, the assessee has deducted tax @ 1% u/s. 194C(2) of the Act as against

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

section 40(a)(ia) of the Act. But the revenue's contention is that the payments are in the nature of machinery hire charges falling under the head 'rent' and the previous provisions of section 194-I of the Act are applicable. According to revenue, the assessee has deducted tax @ 1% u/s. 194C(2) of the Act as against

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

section 40(a)(ia) of the Act. But the revenue's contention is that the payments are in the nature of machinery hire charges falling under the head 'rent' and the previous provisions of section 194-I of the Act are applicable. According to revenue, the assessee has deducted tax @ 1% u/s. 194C(2) of the Act as against

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) noted that the AO had incorrectly applied section 194I of the Act to such payments. The CIT(TDS) observed

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) noted that the AO had incorrectly applied section 194I of the Act to such payments. The CIT(TDS) observed

ACIT, DELHI vs. M/S. THE INDIAN NEWS PAPER SOCIETY, NEW DELHI

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS was required to be deducted by the assesee under section 194I of the I.T. Act on the lease premium

M/S AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,,GURGAON vs. JCIT, NEW DELHI

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

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

section 194I stood clearly excluded. Since the payment is not at all related to any use of equipment, the assessee was under no obligation to deduct tax at source u/s 194I. Referring to the decision of the Hon'ble Madras High Court in the case of Skycell Communications vs. DCIT reported in 251 ITR 53 (Mad), he submitted that such

AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE-1, NEW DELHI

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

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

section 194I stood clearly excluded. Since the payment is not at all related to any use of equipment, the assessee was under no obligation to deduct tax at source u/s 194I. Referring to the decision of the Hon'ble Madras High Court in the case of Skycell Communications vs. DCIT reported in 251 ITR 53 (Mad), he submitted that such

ATS INFRASTRUCTURE LTD.,NOIDA vs. DCIT (TDS), NEW DELHI

In the result, both the appeals of the assessee are partly allowed

Bench: Shri N.K. Saini & Shri Laliet Kumar

section 194I of the Act while the applicable TDS rate is 2% whether under section 194C as applied by the appellant

DCIT, NEW DELHI vs. M/S. NEEMRANA HOTELS PVT. LTD., NEW DELHI

In the result, the Appeal of the Revenue is dismissed

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2010-11

TDS have been deducted under different section. ii. The ld. CIT(A) has erred in law and on facts in ont appreciating the provision laid down in section 194I

AAMANTARAN VTRAVEL CO. P.LTD,NEW DELHI vs. DCIT, CIRCLE-1(1), NEW DELHI

In the result, appeal of Assessee is allowed for statistical purposes

Bench: Shri G.D. Agarwal & Shri Bhavnesh Saini

TDS was deducted, the A.O. disallowed the amount in question. The Ld. CIT(A) referred to CBDT Circular No.5 of 2002 Dated 30.07.2002 clarifying the applicability of provisions of Section 194I

COGENT REALTORS PRIVATE LIMITED,GURGAON vs. JCIT, OSD TDS CIRCLE, GURGAON

In the result, the appeals of the assessee are allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Accountnat Member

TDS u/s 194I of the Act and the demand was created which was not sustained by the ld. CIT(A) for which the assessee is in appeal for two assessment years i.e. 2014-15 and 2015-16 before us. 3. The ld. Counsel for the assessee has primarily argued that the provisions of section

COGENT REALTORS PRIVATE LIMITED,GURGAON vs. DCIT, TDS CIRCLE, GURGAON

In the result, the appeals of the assessee are allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Accountnat Member

TDS u/s 194I of the Act and the demand was created which was not sustained by the ld. CIT(A) for which the assessee is in appeal for two assessment years i.e. 2014-15 and 2015-16 before us. 3. The ld. Counsel for the assessee has primarily argued that the provisions of section

DCIT, EXEMPTION CIRCLE, MEERUT vs. MEERUT DEVELOPMENT AUTHORITY, MEERUT

In the result, the appeals of the assessee are allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Accountnat Member

TDS u/s 194I of the Act and the demand was created which was not sustained by the ld. CIT(A) for which the assessee is in appeal for two assessment years i.e. 2014-15 and 2015-16 before us. 3. The ld. Counsel for the assessee has primarily argued that the provisions of section

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]

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 - one to declare the tax deducted at source as payment

PARSVNATH DEVELOPERS LTD,NEW DELHI vs. JCIT, RANGE-76, NEW DELHI

The appeal of the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Parsvnath Developers Ltd., Vs Jcit, Parsvnath Tower, Range-76, Near Shahdara Metro Station, New Delhi.. New Delhi – 110 032. Pan: Aaacp0743J (Appellant) (Respondent) Assessee By : Shri Paritosh Jain, Advocate Revenue By : Ms Harpreet Kaur Hansra, Sr.Dr Date Of Hearing : 02.12.2024 Date Of Pronouncement : 18.12.2024

TDS @1% which comes to Rs.1,79,191/- under section 194I of the Act. The appellant has deducted tax at source