DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

197 of the income tax act. The notification dated 14/3/1991 also gives the jurisdiction to THE INCOME TAX OFFICER TDS, Lucknow over all persons responsible for any action mentioned under various sections of TDS. Further looking at the orders passed under section 127 of the income tax act by the Commissioner of income tax Lucknow, it is apparent that jurisdiction

DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

197 of the income tax act. The notification dated 14/3/1991 also gives the jurisdiction to THE INCOME TAX OFFICER TDS, Lucknow over all persons responsible for any action mentioned under various sections of TDS. Further looking at the orders passed under section 127 of the income tax act by the Commissioner of income tax Lucknow, it is apparent that jurisdiction

IILM FOUNDAION,NEW DELHI vs. ADIT (EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

TDS Aarti Rai 29,750/- Dr. 6. From the above details, Assessing Officer inferred that these payments are in violation of Section 13(1)(c) read with section 13(3) and on these account the assessee is liable to lose its exemption. He further noted the name of these two persons does not appear as employee of the Banyan Tree

ADIT (E), NEW DELHI vs. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

TDS Aarti Rai 29,750/- Dr. 6. From the above details, Assessing Officer inferred that these payments are in violation of Section 13(1)(c) read with section 13(3) and on these account the assessee is liable to lose its exemption. He further noted the name of these two persons does not appear as employee of the Banyan Tree

ITO (E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

TDS Aarti Rai 29,750/- Dr. 6. From the above details, Assessing Officer inferred that these payments are in violation of Section 13(1)(c) read with section 13(3) and on these account the assessee is liable to lose its exemption. He further noted the name of these two persons does not appear as employee of the Banyan Tree

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

TDS Aarti Rai 29,750/- Dr. 6. From the above details, Assessing Officer inferred that these payments are in violation of Section 13(1)(c) read with section 13(3) and on these account the assessee is liable to lose its exemption. He further noted the name of these two persons does not appear as employee of the Banyan Tree

ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

TDS Aarti Rai 29,750/- Dr. 6. From the above details, Assessing Officer inferred that these payments are in violation of Section 13(1)(c) read with section 13(3) and on these account the assessee is liable to lose its exemption. He further noted the name of these two persons does not appear as employee of the Banyan Tree

ITO, NEW DELHI vs. SH. KULBEER SINGH, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

197 of the act has been obtained by assessee for non-deduction of tax at source. Therefore, in absence of clear identity of ITO Vs Kulbeer Singh (Assessment Year: 2010-11 commission agents the learned AO disallowed the same. To support his contention the learned assessing officer discussed the provisions of the income tax and relied upon the decision

ADIT, DEHRADUN vs. M/S. FUGRO GEOTEAM AS, DEHRADUN

In the result the appeal of the Revenue is dismissed and the cross

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

section 9(1 )(vii) (ii) Examine the legislative intent and the amendments brought about by Finance Act 2010 INTEREST u/s 2348 13. Without prejudice to Revenue's stand that interest u/s 234B is indeed chargeable in the present case, following additional / 'protective' submission is made: 13 CO No.194/Del/2014 It needs to be determined if the assessee had some role

BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

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

Bench: : Shri Amit Shukla & Shri L.P. Sahu

TDS has been deducted by the appellant. The dispute solely centers round the payments made to foreign operators. IUC charges are charges paid to other telecom service providers for providing connectivity to and fro from locations where ITA No. 920/Del./2017 34 BSNL has no reach. The AO notes a sample sequence of carriage of international call from India

ITO, GURGAON vs. M/S. FILCO TRADE CENTRE, GURGAON

The appeal of the revenue is dismissed

Bench: Shri H.S. Sidhu & Shri L.P. Sahuasstt. Year: 2008-09

TDS was to be deducted / withheld as per the provisions of section 195. In this regard further show cause notice was issued to the asseseee, in response to which, assesee submitted reply dated 16.12.2010 which is as under :- "Your goodself has further been pleased to enquire as to why provisions of Section 195 not be applicable to the assessee

M/S. VOITH PAPER GMBH,NEW DELHI vs. DDIT, NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11

197 Taxman 51 (Delhi) (l) That the learned A.O. / DRP has wrongly and without any basis erred in holding that the assessee has a business connection and ‘Fixed Place of business’ in India where from business of the assessee was wholly or partly carried on. (m) That the learned A.O./ DRP has erred in holding that the assessee

DCIT, NEW DELHI vs. M/S. HERO HONDA MOTORS LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2005-06

TDS? 4. Whether on the facts & that circumstances of the case, Ld. CIT (A) erred in deleting the addition of Rs. 51800000 on account of disallowance of warranty provisions?” 3.0.0 Arguing for the appeal filed by the assessee, the Ld. Authorised Representative (AR) submitted that ground nos. 1 to 1.3 are relating to disallowance under Section 14A of the Income

M/S. HERO MOTOCORP LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2005-06

TDS? 4. Whether on the facts & that circumstances of the case, Ld. CIT (A) erred in deleting the addition of Rs. 51800000 on account of disallowance of warranty provisions?” 3.0.0 Arguing for the appeal filed by the assessee, the Ld. Authorised Representative (AR) submitted that ground nos. 1 to 1.3 are relating to disallowance under Section 14A of the Income

NALWA STEEL POWER LIMITED,NEW DELHI vs. ACIT, CIRCLE- 17(2), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

TDS. Thus, the total income of the assessee was assessed at Rs.116,68,68,380/- by the Assessing Officer. 5. Being aggrieved by the Assessment Order, the present appeal is filed by the assessee. 6. The Ld. AR submitted that the assessee has taken detailed /comprehensive grounds of appeal but for the sake of arguments the Ld. AR is focusing

VACHASPATI SHARMA,GURGAON vs. ITO WARD -4(1), GURGAON

In the result, the appeal of the assessee is dismissed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Vachaspati Sharma Vs Ito Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon Pan No.Fnqps2021R (Appellant) (Respondent) Appellants By Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 11/09/2024 Date Of Pronouncement: 21/11/2024 Order Sh. Sudhir Kumar, Jm :

197 of the IT Act had been rejected and subsequently, tax on the interest payable under section 28 of the Act of 1894 has already been deducted at source. Consequently, the challenge to the above communication has become infructuous and hence, the prayer clause came to be modified. However, since the amount paid under section

COMMISSIONER OF INCOME TAX TDS vs. BRITISH AIRWAY PLC

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation on the travel agent to pass on the special/supplementary commission to the customer. The BSP billing analysis has classified the commission in issue

COMMISSIONER OF INCOME TAX DEL vs. M/S UNITED AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation on the travel agent to pass on the special/supplementary commission to the customer. The BSP billing analysis has classified the commission in issue