ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

section 36(1)(viii). This addition may kindly be deleted. 6. That the disallowances made/upheld and the observations made are unjust, unlawful and based on mere surmises and conjectures. additions/disallowances made cannot be justified by any material on record and in any case they are excessive. 7. That the explanation given and the evidence produced, material placed and available

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

section 36(1)(viii). This addition may kindly be deleted. 6. That the disallowances made/upheld and the observations made are unjust, unlawful and based on mere surmises and conjectures. additions/disallowances made cannot be justified by any material on record and in any case they are excessive. 7. That the explanation given and the evidence produced, material placed and available

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

section 36(1)(viii). This addition may kindly be deleted. 6. That the disallowances made/upheld and the observations made are unjust, unlawful and based on mere surmises and conjectures. additions/disallowances made cannot be justified by any material on record and in any case they are excessive. 7. That the explanation given and the evidence produced, material placed and available

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

section 36(1)(viii). This addition may kindly be deleted. 6. That the disallowances made/upheld and the observations made are unjust, unlawful and based on mere surmises and conjectures. additions/disallowances made cannot be justified by any material on record and in any case they are excessive. 7. That the explanation given and the evidence produced, material placed and available

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

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

CIT vs. ENGINEERS INDIA LTD

In the result, the appeal is

TDS credit was also claimed. To make good the shortage, the assessee paid ₹2.60 Crores by way of tax on self-assessment. The AO determined the income at ₹1.27 Crores and, thus, raised a further demand of ₹1.76 Crores by way of notice under Section 156. It appears that refund was due to the assessee for the assessment year

COMMISSIONER OF INCOME TAX DELHI III vs. SAMTEL COLOR LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

207 imposes the liability for payment of advance tax and that section 208 stipulates that the advance tax must be paid in the ITA Nos. 402/2005 & Others Page No.14 of 44 financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause (d) of sub-section (1) thereof, only the amount of TDS

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

207 imposes the liability for payment of advance tax and that section 208 stipulates that the advance tax must be paid in the ITA Nos. 402/2005 & Others Page No.14 of 44 financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause (d) of sub-section (1) thereof, only the amount of TDS

COMMISSIONER OF INCOME TAX DEL vs. M/S JINDAL EXPORTS LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

207 imposes the liability for payment of advance tax and that section 208 stipulates that the advance tax must be paid in the ITA Nos. 402/2005 & Others Page No.14 of 44 financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause (d) of sub-section (1) thereof, only the amount of TDS

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

207 imposes the liability for payment of advance tax and that section 208 stipulates that the advance tax must be paid in the ITA Nos. 402/2005 & Others Page No.14 of 44 financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause (d) of sub-section (1) thereof, only the amount of TDS

CIT vs. OCL INDIA LTD

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

207 imposes the liability for payment of advance tax and that section 208 stipulates that the advance tax must be paid in the ITA Nos. 402/2005 & Others Page No.14 of 44 financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause (d) of sub-section (1) thereof, only the amount of TDS

THE COMMISSIONER OF INCOME TAX vs. SURYA ROSHNI LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

207 imposes the liability for payment of advance tax and that section 208 stipulates that the advance tax must be paid in the ITA Nos. 402/2005 & Others Page No.14 of 44 financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause (d) of sub-section (1) thereof, only the amount of TDS

COMMISSIONER OF INCOME TAX DELHI-1 vs. ALLIED STRIPS LTD

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

207 imposes the liability for payment of advance tax and that section 208 stipulates that the advance tax must be paid in the ITA Nos. 402/2005 & Others Page No.14 of 44 financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause (d) of sub-section (1) thereof, only the amount of TDS

COMMISSIONER OF INCOME TAX vs. INDRAPRASTHA MEDICAL CORPORATION LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

207 imposes the liability for payment of advance tax and that section 208 stipulates that the advance tax must be paid in the ITA Nos. 402/2005 & Others Page No.14 of 44 financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause (d) of sub-section (1) thereof, only the amount of TDS

COMMISSIONER OF INCOME TAX DELHI vs. AJANTA OFFSET & PACKAGING LTD.

The appeals are dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

207 imposes the liability for payment of advance tax and that section 208 stipulates that the advance tax must be paid in the ITA Nos. 402/2005 & Others Page No.14 of 44 financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause (d) of sub-section (1) thereof, only the amount of TDS