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YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6258/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2020AY 2014-15

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR

TDS. He further stated that earlier to that, there was no provision of levy of fees. Similarly, amendments were made in section 246A of the Act. The first issue raised by the learned Authorized Representative for the assessee was that where the Assessing Officer had issued the intimation under section 200A of the Act, then the same is appealable under

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6259/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Jan 2020AY 2015-16

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR

Section 200ASection 234E

TDS. He further stated that earlier to that, there was no provision of levy of fees. Similarly, amendments were made in section 246A of the Act. The first issue raised by the learned Authorized Representative for the assessee was that where the Assessing Officer had issued the intimation under section 200A of the Act, then the same is appealable under

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6257/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Jan 2020AY 2013-14

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR

Section 200ASection 234E

TDS. He further stated that earlier to that, there was no provision of levy of fees. Similarly, amendments were made in section 246A of the Act. The first issue raised by the learned Authorized Representative for the assessee was that where the Assessing Officer had issued the intimation under section 200A of the Act, then the same is appealable under

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

ITA 4051/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

TDS. He further stated that earlier to that, there was no provision of levy of fees. Similarly, amendments were made in section 246A of the Act. The first issue raised by the learned Authorized Representative for the assessee was that where the Assessing Officer had issued the intimation under section 200A of the Act, then the same is appealable under

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

ITA 4050/DEL/2016[2015-16 (F.Y. 2014-15)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

TDS. He further stated that earlier to that, there was no provision of levy of fees. Similarly, amendments were made in section 246A of the Act. The first issue raised by the learned Authorized Representative for the assessee was that where the Assessing Officer had issued the intimation under section 200A of the Act, then the same is appealable under

LUCKNOW SITAPUR EXPRESSWAYS LIMITED,DELHI vs. JCIT, RANGE -75 TDS, DELHI

In the result, the appeal of the assessee is allowed

ITA 2987/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2023AY 2012-13

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

Section 133Section 201(1)Section 206Section 206CSection 272A(2)Section 272A(2)(c)Section 285B

TDS statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B of the Act. The ld. AO had not even

M/S. PUREERA INDIA PVT. LTD.,NEW DELHI vs. ITO (TDS) (INTERNATIONAL TAXATION), NEW DELHI

In the result appeal of the assessee is allowed

ITA 6689/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi11 Dec 2017

Bench: Shri H.S.Sidhu & Shri Prashant Maharishipureera India Pvt. Ltd, Ito(Tds)(International Taxation), Vs. (Previously Known As Zoono India Ward-2(2), Pvt. Ltd, New Delhi 310, Square One, District Centre, Saket Place, New Delhi Pan:Aaacz4109Q (Appellant) (Respondent) Assessee By : Shri Sunil Kumar, Ca Revenue By: Shri Ss Rana, Cit Dr Date Of Hearing 19/09/2017 Date Of Pronouncement 11/12/2017 O R D E R

For Appellant: Shri Sunil Kumar, CAFor Respondent: Shri SS Rana, CIT DR

Section 200ASection 206Section 206ASection 90

206 AA by virtue of Section 90 (2) of the act. In the present case, the demand arose in only because of the reason that the Pureera India Pvt. Ltd Vs ITO(TDS

COMMISSIONER OF INCOME TAX vs. M/S MODILUFT LTD.

Accordingly fails and is dismissed

ITA/240/2004HC Delhi03 Jul 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143(3)Section 201Section 201(1)Section 206Section 260A

TDS”) returns under Section 206 of the Act in Form 24 on ITA 240/2004 Page 2 of 11 26.03.1998, declaring

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

In the result, appeal of the Revenue is dismissed

ITA 1022/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Nov 2021AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

Section 143(3)Section 195Section 40

TDS was deductible u/s 195 of the Act on the payments made by the assessee to the overseas group entities. 1.1 Whether the Ld CIT(A) has erred in holding that the payment made to the overseas entities for services rendered under the agreement s entered into with them are not in the nature of Fee for included Services

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

In the result, appeal of the Revenue is dismissed

ITA 5812/DEL/2018[2012-13]Status: DisposedITAT Delhi23 Nov 2021AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

Section 143(3)Section 195Section 40

TDS was deductible u/s 195 of the Act on the payments made by the assessee to the overseas group entities. 1.1 Whether the Ld CIT(A) has erred in holding that the payment made to the overseas entities for services rendered under the agreement s entered into with them are not in the nature of Fee for included Services

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

In the result, appeal of the Revenue is dismissed

ITA 1021/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Nov 2021AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

Section 143(3)Section 195Section 40

TDS was deductible u/s 195 of the Act on the payments made by the assessee to the overseas group entities. 1.1 Whether the Ld CIT(A) has erred in holding that the payment made to the overseas entities for services rendered under the agreement s entered into with them are not in the nature of Fee for included Services

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

In the result, appeal of the Revenue is dismissed

ITA 2387/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Nov 2021AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

Section 143(3)Section 195Section 40

TDS was deductible u/s 195 of the Act on the payments made by the assessee to the overseas group entities. 1.1 Whether the Ld CIT(A) has erred in holding that the payment made to the overseas entities for services rendered under the agreement s entered into with them are not in the nature of Fee for included Services

ACIT CIRCLE-28(1), NEW DELHI vs. MODESTY GARMENTS, NEW DELHI

In the result, the appeal of the Revenue stands dismissed

ITA 183/DEL/2020[2014-15]Status: DisposedITAT Delhi29 Mar 2023AY 2014-15

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2014-15 Acit Vs. M/S Modesty Garments, Circle-28(1), B-304, New Friends Colony, New Delhi. New Delhi – 110 065 Pan Aaafm1598F (Appellant) (Respondent)

For Appellant: Sh. Mohit Gupta, CA, Sh. NeerajFor Respondent: Shri Sumit Kumar Verma, Sr. DR

Section 143(1)Section 194A(3)(iv)Section 194ISection 37(1)Section 40Section 68

TDS and non-authorisation of interest payment to partners by the deed of partnership. The Ld. AO rejected the contention of the assessee that as per section 194A(3)(iv) income credited or paid by a firm to a partner falls outside the ambit of the provision of sub-section (1) of section 194A without assigning any reasons

ITO TDS (INTERNATIONAL TAXATION), NOIDA vs. M/S CONTINENTAL INDIA LTD.,, MEERUT

In the result, the appeals filed by the in ITA Nos

ITA 5632/DEL/2016[2014-15]Status: DisposedITAT Delhi17 May 2019AY 2014-15

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2014-15] & [Assessment Year: 2015-16] The I.T.O [Tds] Vs. Continental India Ltd International Taxation Nh 58, Meerut Roorke Road Noida Modipuram, Meerut Pan: Aafcm 5366 B [Appellant] [Respondent] Date Of Hearing : 14.05.2019 Date Of Pronouncement : 17.05.2019

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Abhiskek Kumar, Sr. DR

Section 206ASection 90(2)

TDS. 3. At the very outset, the ld. AR stated that the impugned issue is squarely covered in favour of the assessee and against the revenue by the decision of the co-ordinate bench in the case of Emmsons International Ltd Vs. DCIT 171 ITD 140. 4. The ld. DR, other than supporting the findings of the Assessing Officer, could

ITO TDS (INTERNATIONAL TAXATION), NOIDA vs. M/S CONTINENTAL INDIA LTD.,, MEERUT

In the result, the appeals filed by the in ITA Nos

ITA 5633/DEL/2016[2015-16]Status: DisposedITAT Delhi17 May 2019AY 2015-16

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2014-15] & [Assessment Year: 2015-16] The I.T.O [Tds] Vs. Continental India Ltd International Taxation Nh 58, Meerut Roorke Road Noida Modipuram, Meerut Pan: Aafcm 5366 B [Appellant] [Respondent] Date Of Hearing : 14.05.2019 Date Of Pronouncement : 17.05.2019

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Abhiskek Kumar, Sr. DR

Section 206ASection 90(2)

TDS. 3. At the very outset, the ld. AR stated that the impugned issue is squarely covered in favour of the assessee and against the revenue by the decision of the co-ordinate bench in the case of Emmsons International Ltd Vs. DCIT 171 ITD 140. 4. The ld. DR, other than supporting the findings of the Assessing Officer, could

SATYA KIRAN HEALTHCARE PRIVATE LIMITED,SONIPAT vs. ITO WARD - TDS, ROHTAL

In the result, appeals of the assessee are allowed for

ITA 9143/DEL/2019[2017-18]Status: DisposedITAT Delhi30 Jan 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.9143 & 9144/Del/2019 िनधा"रणवष"/Assessment Years:2017-18 & 2019-20 बनाम Satya Kiran Healthcare Private Ltd., Ito, Near Pwd House, Atlas Road, Vs. Ward-Tds, Sonipat, Haryana. Rohtak, Haryana. Pan No.Aabcs7978K अपीलाथ" Appellant ""यथ"/Respondent

Section 133ASection 194CSection 194JSection 201(1)Section 271C

section 194J will apply in regard to tax deduction at source. 4 I.T.A.Nos.9143 & 9144/Del/2019 4.4 In the instant case as per the order of ITO(TDS) dated 27/02/2019 after IDS inspection it was held that payment of Rs.7,35,398/- was made on account of maintenance of X-Ray/MRI machines. As regards assessee's submission and alternate plea

SATYA KIRAN HEALTHCARE PRIVATE LIMITED,SONIPAT vs. ITO WARD - TDS, ROHTAL

In the result, appeals of the assessee are allowed for

ITA 9144/DEL/2019[2019-20]Status: DisposedITAT Delhi30 Jan 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.9143 & 9144/Del/2019 िनधा"रणवष"/Assessment Years:2017-18 & 2019-20 बनाम Satya Kiran Healthcare Private Ltd., Ito, Near Pwd House, Atlas Road, Vs. Ward-Tds, Sonipat, Haryana. Rohtak, Haryana. Pan No.Aabcs7978K अपीलाथ" Appellant ""यथ"/Respondent

Section 133ASection 194CSection 194JSection 201(1)Section 271C

section 194J will apply in regard to tax deduction at source. 4 I.T.A.Nos.9143 & 9144/Del/2019 4.4 In the instant case as per the order of ITO(TDS) dated 27/02/2019 after IDS inspection it was held that payment of Rs.7,35,398/- was made on account of maintenance of X-Ray/MRI machines. As regards assessee's submission and alternate plea

M/S. HARYANA DISTILLERY LTD.,HARYANA vs. JCIT, KARNAL

In the result, both the appeals of the Assessee are allowed

ITA 1643/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 Sept 2018

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, Sr.AdvocateFor Respondent: Shri A.K. Yadav, Sr. D.R

Section 200(3)Section 272A(2)(k)

TDS return which in fact were not available with it at relevant time but on being show-caused it obtained correct PANs and filed revised return.” 7. On the other hand, Ld. D.R. relied upon the Orders of the authorities below. 8. We have heard the rival submissions and perused the material available on record and Orders of the authorities

M/S. HARYANA DISTILLERY LTD.,HARYANA vs. JCIT, KARNAL

In the result, both the appeals of the Assessee are allowed

ITA 1642/DEL/2015[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 Sept 2018

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, Sr.AdvocateFor Respondent: Shri A.K. Yadav, Sr. D.R

Section 200(3)Section 272A(2)(k)

TDS return which in fact were not available with it at relevant time but on being show-caused it obtained correct PANs and filed revised return.” 7. On the other hand, Ld. D.R. relied upon the Orders of the authorities below. 8. We have heard the rival submissions and perused the material available on record and Orders of the authorities

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

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

For Appellant: Amount of Proposed international

Section 115JSection 143(3)Section 144C

TDS under section 194C of the Act. 39.2 That on the facts and circumstances of the case, the assessing officer failed to appreciate that the provisions of section 194C of the Act were not applicable in relation to the aforesaid transactions, as the same were in the nature of contract of sale. 39.3 That the assessing officer erred on facts