INDIA TODAY ONLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 12(2), NEW DELHI

In the result both the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri L.P. Sahuita Nos. 6453 & 6454/Del/2018 Assessment Years 2013-14 & 2014-15

section share) 56(2))(viib) read with 302,94,20,917/- 272,03,82,220 286,85,63,149 Explanation a(ii) and applied valuation as Total Assets per Rule 11UA. (A) However , while applying Rule 11UA the learned AO failed to apply the complete TDS

INDIA TODAY ONLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 12(2), NEW DELHI

In the result both the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri L.P. Sahuita Nos. 6453 & 6454/Del/2018 Assessment Years 2013-14 & 2014-15

section share) 56(2))(viib) read with 302,94,20,917/- 272,03,82,220 286,85,63,149 Explanation a(ii) and applied valuation as Total Assets per Rule 11UA. (A) However , while applying Rule 11UA the learned AO failed to apply the complete TDS

INSILCO LIMITED vs. COMMISSIONER OF INCOME TAX-IV NEW DELHI

Bench: It?

Section 220(2) of the Act. Though charging of such an interest was wrong, at the same time, the proper calculation would have been to first adjust from the refund of `2,26,40,638/-, the credit of TDS

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

section 194C was amended by the Finance (2) Act, 2009 w.e.f. 1.10.2009, whereby the definition of “work” was enlarged to include contract for manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer. The said amendment also provided that contract for carrying out work shall not include contract

HERO MOTOCORP LTD.,,NEW DELHI vs. ADDL.CIT, RANGE-11, NEW DELHI

In the result ground No

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

2 - Grant of License and Exclusivity ii) ARTICLE 3-No sublicense iii) ARTICLE 9 - Use and Disclosure of Technical Information iv) ARTICLE 13 - Terms of agreement (upto 30.06.2007) v) ARTICLE 21/22 Termination/Effect of Expiry and Termination vi) ARTICLE 25/26 Certain Prohibitions/Maintenance of Secrecy To the same effect are the following clauses placing restrictions on use of knowhow by the assessee

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

section 220(2) of the Act on the same amount for the same period. Under the existing scheme of payment of TDS

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

section 220(2) of the Act on the same amount for the same period. Under the existing scheme of payment of TDS

INFANT JESUS SCHOOL,MUZAFFARNAGAR vs. ACIT, TDS(CPC), MUZAFFARNAGAR

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2

INFANT JESUS SCHOOL,MUZAFFARNAGAR vs. ACIT, TDS(CPC), MUZAFFARNAGAR

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2

SIPL TEXTILES P.LTD,NEW DELHI vs. ACIT, CIRCLE-77(1), NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2

SIPL TEXTILES PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 77(1), NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2

SIPL TEXTILES PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 77(1), NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2

SIPL TEXTILES PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 77(1), NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2

DAR LANDMARKS P.LTD,NOID vs. ACIT, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2

INFANT JESUS SCHOOL,MUZAFFARNAGAR vs. ACIT, TDS(CPC), MUZAFFARNAGAR

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2

INFANT JESUS SCHOOL,MUZAFFARNAGAR vs. ACIT, TDS(CPC), MUZAFFARNAGAR

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2

S vs. GUARDING SERVICES PVT. LTD.,NEW DELHIVS.ITO, TDS, WARD- 77(3), NEW DELHI

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2