CONNAUGHT PLAZA RESTAURANTS PVT LTD.,NEW DELHI vs. DCIT CIRCLE-73(1), NEW DELHI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

Bench: Shri G.S. Pannu & Shri Ravish Sood

201(1) /201(1A) of the Act, dated 29.03.2018 is clearly barred by limitation. We, thus, in terms of our aforesaid observations quash the order passed by the AO u/s.201(1)/201(1A), dated 29.03.2018 as barred by limitation. The Grounds of appeal Nos. 1 to 3 are allowed in terms of our aforesaid observations. 11. We shall now advert

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

TDS statement. It is, therefore, proposed to omit clause (i) of sub-section (3) of section 201 of the Act which provides time limit of two years for passing order under section 201(1

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

section 201 (1) and 201 (1A) of the income tax act, the ITO TDS as well as the assessing officer

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

section 201 (1) and 201 (1A) of the income tax act, the ITO TDS as well as the assessing officer

DCIT, LAXMINAGAR vs. TURNER GENERAL ENTERTAINMENT NETWORKS INDIA PRIVATE LIMITED, MAHIPALPUR DELHI

In the result, assessee's appeal is partly

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2011-12 Dcit Vs Turner General Laxmi Nagar Entertainment Net Works New Delhi India Limited Mahipalpur Delhi Tan No. Deln08096E (Appellant) (Respondent)

TDS statement, the limitation period of two years remained unchanged. The aforesaid sub-section (3) of section 201 was again amended by Finance Act, 2014 w.e.f. 1st October 2014 by substituting the earlier provision with the following :- "(3) No order shall be made under sub-section (1

NOKIA INDIA SALES P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-6, , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7244/Del/2017 : Asstt. Year : 2012-13 Nokia India Sales Pvt. Ltd., Vs Addl. Cit, 807, New Delhi House, Special Range-6, Barakhamba Road, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaccn9141L Assessee By : Sh. Nageshwar Rao, Adv. Revenue By : Sh. Surenderpal, Cit Dr Date Of Hearing: 29.07.2021 Date Of Pronouncement: 25.10.2021

1) of section 201 of the Income Tax Act 1961 have not been fulfilled, the assessee does not fall within the second proviso of section 40(i)(ia) of the Income Tax Act 1961 and therefore, disallowance of Rs.155,05,28,276/- is being made. Trade Offers to Distributors other than HCL Infosystems Ltd. 41. During the year under consideration

M/S SPICE MOBILITY LTD.,,NOIDA vs. ADDL. CIT (TDS), NOIDA

Appeals are partly allowed for statistical purpose

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

TDS under section 201(1 A) of the Act, in respect of provision made for commission to directors. 1. That

M/S SPICE MOBILITY LTD.,,NOIDA vs. ADDL. CIT (TDS), NOIDA

Appeals are partly allowed for statistical purpose

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

TDS under section 201(1 A) of the Act, in respect of provision made for commission to directors. 1. That

M/S SPICE MOBILITY LTD.,,NOIDA vs. ADDL. CIT (TDS), NOIDA

Appeals are partly allowed for statistical purpose

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

TDS under section 201(1 A) of the Act, in respect of provision made for commission to directors. 1. That

M/S. SPICE MOBILITY LIMITED,NOIDA vs. ACIT (TDS), NOIDA

Appeals are partly allowed for statistical purpose

Bench: Shri O.P. Kant & Ms Suchitra Kamblespice Mobility Ltd. Vs Addl. Cit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant) Spice Mobility Ltd. Vs Acit(Tds) 19A & 19B, Floor No. 5 Noida Global Knowledge Park, Sector-125 Noida Aabcm5619D (Respondent) (Appellant)

TDS under section 201(1 A) of the Act, in respect of provision made for commission to directors. 1. That

PUNJAB NATIONAL BANK,AMBALA vs. ITO TDS, KARNAL

Appeal of the assessee is allowed

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2013-14 Punjab National Bank Vs. Ito Ambala, Haryana -134003 Tds Pan No.Aaacp01656G Karnal (Appellant) (Respondent) Appellant By Sh. Lalit Garg, Fca Respondent By Sh. Vivek Vardhan, Sr. Dr Date Of Hearing: 06/12/2023 Date Of Pronouncement: 06/12/2023 Order Per N. K. Billaiya, Am: This Appeal By The Assessee Is Preferred Against The Order Dated 26.05.2023 By Nfac, Delhi Pertaining To A.Y.2013-14. 2. The Grievance Of The Assessee Read As Under :- 1. That On The Facts & Circumstances Of The Case, The Order Passed By The Learned Commissioner Of Income Tax (Tds) Under Section 250 Of The Act Is Bad, Both In The Eye Of Law & On Facts As It Is Time Barred As Per Limitation Given Under Section 201(3).

1. That on the facts and circumstances of the case, the order passed by the learned commissioner of income tax (TDS) under section 250 of the act is bad, both in the eye of law and on facts as it is time barred as per limitation given under section 201

MR. SANJEEV GUPTA,NEW DELHI vs. ADDL.CIT, NEW DELHI

In the result, ground No. 3 and 4 With respect to the disallowance of export commission of the appeal of the assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishisanjeev Gupta, Vs. Addl. Cit, E-31, Kamla Nagar, Range-20, New Delhi New Delhi Pan:Ahcpg7326A (Appellant) (Respondent)

TDS certificate is essential. 6. Whether this contention is correct, is the issue to be decided. 7. In order to appreciate this contention, it is necessary to consider the relevant provisions of the Act:— ( Sectio i n ) 40(a)( i) of the Act :— "Section 40 - Amounts not deductible: Notwithstanding anything to the contrary in sections 30 to 38, the following

M/S. VIPUL MEDCORPTPA PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

TDS as ‘assessee in default’ u/s 201(1) read with section 201(1A) should be calculated at Rs. 1,88,90,792/-, for which

M/S. VIPUL MEDCORP TPA PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

TDS as ‘assessee in default’ u/s 201(1) read with section 201(1A) should be calculated at Rs. 1,88,90,792/-, for which

M/S. VIPUL MEDCORP TPA PVT. LTD.,GURGAON vs. JCIT, NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

TDS as ‘assessee in default’ u/s 201(1) read with section 201(1A) should be calculated at Rs. 1,88,90,792/-, for which

M/S CIVITECH DEVELOPERS (P) LTD.,,DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri O.P.Kant & Shri K. Narasimha Chary

1)/201(1A) of the Income Tax Act, 1961 (for short “the Act”) holding that the lease rentals paid by the assessee attracted TDS provisions under section 194-I of the Act by holding it as assessee in default and demanded to the tune of Rs.4,25,190/-was raised under section 201

REEBOK INDIA COMPANY,GURUGRAM vs. JCIT (OSD), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Kul Bharat

TDS statement. It is, therefore, proposed to omit clause (i) of sub- section (3) of section 201 of the Act which provides time limit of two years for passing order under section 201(1

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

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS -50(1) , New Delhi (AO) has vide order under Section 201(1)/201(1A) of the Act dated 27.03.2014, held

CANTABIL RETAIL INDIA LTD,NEW DELHI vs. ACIT CIRCLE-73(1), NEW DELHI

Appeal of the assessee is allowed

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2011-12 M/S. Cantabil Retail India Acit Ltd. B-16, Ground Floor, Vs Circle – 73 (1) Lawrence Road, Industrial New Delhi Area, Phase-1, New Delhi-110035 Pan No.Aaack3901B (Appellant) (Respondent)

1) of the Act and interest thereon u/s. 201 (1A) of the Act. The bone of contention was the TDS liability on CAM charges paid by the assessee on which the assessee has deducted at source @ 2% u/s. 194C of the Act whereas according to the AO CAM charges being part and parcel of the rent paid, therefore, the TDS