DCIT, CIRCLE- 11(1), NEW DELHI vs. HEIDRICK AND STRUGGLES INDIA PVT. LTD., GURGAON

In the result, appeal of the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

TDS on the payments made for the services rendered by the companies situated in China, Thailand, Honk Kong and New Zealand. However, with regard to the payments made to entities situated in the country of US, UK, Singapore and Australia, the appellant has submitted that the transaction in consideration is not taxable in India in terms of the provisions

DCIT, CIRCLE- 11(1), NEW DELHI vs. HEIDRICK AND STRUGGLES INDIA PVT. LTD., GURGAON

In the result, appeal of the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

TDS on the payments made for the services rendered by the companies situated in China, Thailand, Honk Kong and New Zealand. However, with regard to the payments made to entities situated in the country of US, UK, Singapore and Australia, the appellant has submitted that the transaction in consideration is not taxable in India in terms of the provisions

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

TDS is, however, limited to the appropriate proportion of income chargeable under the Act forming part of the gross sum of money payable to the non-resident. This obligation being limited to the appropriate proportion of income flows from the words used in Section 195(1), namely, “chargeable under the provisions of the Act”. This principle has been reiterated

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

TDS is, however, limited to the appropriate proportion of income chargeable under the Act forming part of the gross sum of money payable to the non-resident. This obligation being limited to the appropriate proportion of income flows from the words used in Section 195(1), namely, “chargeable under the provisions of the Act”. This principle has been reiterated

CIT vs. HARDARSHAN SINGH

The appeal is dismissed

Bench: The Tribunal, The Assessee, Who Was Aggrieved By The Orders Passed By The Assessing Officer As Well As The

TDS under Section 194C of the said Act. According to the assessee, insofar as the ‘lorry booking’ business is concerned, there is no contract of carriage between the assessee or any other person. The ITA 604/2012 Page 4 of 8 contract is between the clients and the lorry owners/ transporters, in which the assessee only acts as a facilitator

DCIT, NEW DELHI vs. M/S EXXON MOBIL LUBRICANTS P. LTD., NEW DELHI

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2004-05 Dcit, Vs. Exxon Mobil Lubricants P. Ltd., Circle-11(1), Ernst & Young Tower, New Delhi. B-26, Qutab Institutional Area, New Delhi. Pan Aabce0207H (Appellant) (Respondent) Assessee By : Shri S.D. Kapila, Advocate Shri R.R. Maurya, Advocate Revenue By : Shri H.K. Choudhary, Cit- Dr Order Per R.K. Panda, Am:

204 376 643 3,937 415 339 219 535 3,402 3,789 fixtures Computers 19,852 1,185 45 20,992 5,592 6,922 19 12,475 8,517 14,260 Office 4,232 2,221 802 5,651 1,940 1,135 500 2,575 3,076 2,292 Equipment Motor

RAJAT MAKAN,DELHI vs. ITO, NEW DELHI

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

Bench: Shri B.P. Jain

Section 204 of the said Act. However, that would only apply if there was privity of contract of carriage between the assessee and its clients. On facts, the 12 Tribunal has held that the assessee was merely a facilitator or an intermediary and that it did not enter into any contract for carriage of goods with its clients

COMMISSIONER OF INCOME TAX vs. CARGILL GLOBAL TRADING PVT LTD

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

TDS) under Section 195 of the Act and since it was not done, invoking the provisions of Section 40(a)(i) of the Act, the expenditure was disallowed. 6. As pointed out above, according to the AO, the aforesaid discounted charges by the assessee to CFSA were treated as 'interest' within the meaning of Section

SPAN AIR PVT. LTD,NEW DELHI vs. ITO TDS WARD 51, GHAZIABAD

The Appeals are allowed for statistical purposes

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

section 206AA of the Act because provisions of the DTAA are more beneficial to the assessee. That the appellant prays for deletion of demand of Rs3,60,350/- confirmed by Ld.CIT(A). 3. That having regard to the facts of the case, provisions of law and judicial propositions the Ld. CIT(A) grossly erred in not allowing refund

M/S HONDA CARS IMITED,NOIDA vs. DCIOT, NEW DELHI

Bench: Shri Kuldip Singh

TDS credit in the absence of any power of remand whereas the CIT(A) should have verified and allowed the claim himself. 15 That the AO has grossly erred in law and facts in charging interest under sections 2348, 234C and 234D of the Act. 16 That the AO has erred in law in initiating penalty proceedings under section

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

Section 92C(1) of the Income-tax Act. In view of the above, the decision of Hon‘ble Jurisdictional High Court in the case of Nestle India Ltd. (supra) would support the case of the assessee rather than the Revenue. In view of the totality of above facts, we are unable to uphold the view of the TPO that

ALEXIS GLOBAL PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(2), DELHI, DELHI

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

section 194C was deducted was given. III. GROUND NO. 5. 6 AND 7: NON APPLICATION OF MIND BY THE LD. AQ Without prejudice, the Ld. AO had failed to bring on record any evidence to prove that the payment was made to bogus parties. The Ld. AO had failed to mention as to which parties had not filed their returns

DCIT, NEW DELHI vs. M/S. DLF LTD., NEW DELHI

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

TDS Rs.712257/-; 18. Deletion of addition on account of reclassification of income from income from house property to income from business and profession.- Rs.9,40,52,455/-; 19. Deletion of addition on account of disallowance of notional rent/additional annual letting value in respect of the vacant property. - Rs. 12,28,340/-; 20. Deletion of addition on account of disallowance

DLF LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

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

TDS Rs.712257/-; 18. Deletion of addition on account of reclassification of income from income from house property to income from business and profession.- Rs.9,40,52,455/-; 19. Deletion of addition on account of disallowance of notional rent/additional annual letting value in respect of the vacant property. - Rs. 12,28,340/-; 20. Deletion of addition on account of disallowance

COMMISSIONER OF INCOME TAX vs. CARGILL GLOBAL TRADING PVT LTD

TDS) under Section 195 of the Act and since it was not done, invoking the provisions of Section 40(a)(i) of the Act, the expenditure was disallowed. 6. As pointed out above, according to the AO, the aforesaid discounted charges by the assessee to CFSA were treated as 'interest' within the meaning of Section

PUNJAB & SIND BANK,NEW DELHI vs. DCIT, NEW DELHI

The appeal are allowed for statistical purposes

Bench: Sh. Amit Shukla & Sh. O.P. Kant

204/- , which resulted in short TDS credit of Rs.41,11,715/-. The Ld. counsel submitted that this ground was raised before the Ld. CIT(A), however, it was not adjudicated. 6.2 The Ld. counsel submitted that the TDS claim can be allowed on the basis of TDS certificates issued by the deductor or on the basis of evidence produced

PUNJAB & SIND BANK,NEW DELHI vs. DCIT, NEW DELHI

The appeal are allowed for statistical purposes

Bench: Sh. Amit Shukla & Sh. O.P. Kant

204/- , which resulted in short TDS credit of Rs.41,11,715/-. The Ld. counsel submitted that this ground was raised before the Ld. CIT(A), however, it was not adjudicated. 6.2 The Ld. counsel submitted that the TDS claim can be allowed on the basis of TDS certificates issued by the deductor or on the basis of evidence produced

DLF LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

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

Section 41(1) the assessee should have obtained, whether in cash or in any other manner whatsoever, any amount in respect of the loss or expenditure earlier allowed as a deduction. This part of the reasoning, in the light of the amended clause (a) of sub-section (1) of Section 41 may not be relevant after substitution of the said