HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

226 (SC). The Supreme Court referred to Circular No.275/201/95-IT(B) dated 29th January 1997 issued by the Central Board of Direct Taxes („CBDT‟), which declared that no demand under Section 201(1) of the Act should be enforced after the tax deductor has satisfied the officer-in-charge of TDS that taxes due have been paid by the deductee-assessee

KGL NETWORK (P) LTD.,DELHI vs. ACIT, CIRCLE- 14(2), NEW DELHI

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

3 to 46 of the assessment order. The A.O, therefore, noted that these details clearly indicate that freight charges., in tune of Rs. 120,86,24,827/- have been made to various non-resident agents and parties of vivid nationalities. The Assessee-Company has failed to deduct any TDS with regard to such airfreight 5 ITA.No.301/Del./2018

TAJ INFRAHEIGHTS PVT LTD,FARIDABAD vs. ITO TDS WARD, FARIDABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2015-16

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

SUPREME BRAHMAPUTRA (JV),NEW DELHI vs. ACIT - CPC - TDS, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

DRAIPL-BRAHMAPUTRA INFRASTRUCTURE LIMITED (JV),NEW DELHI vs. TDS, CPC , GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

BRAHMAPUTRA PROPERTY MANAGEMENT SERVICES PRIVATE LIMITED,NEW DELHI vs. TDS, CPC , GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

BATHLINE INDIA (P) LTD,NEW DELHI vs. ACIT - CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

BATHLINE INDIA (PVT.) LTD.,DELHI vs. ACIT, CPC-TDS, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

FRANCHISE INDIA BRANDS LTD.,NEW DELHI vs. CPC- TDS, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

EBNOY HOMES PVT. LTD.,NEW DELHI vs. ITO, WARD- 74(2), NEW DELHI

In the result, the appeals filed by the assessee are allowed

Bench: Shri R.K. Panda & Sh. Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

ADDITIONAL DIGP,GURGAON vs. DCIT, TDS, GURGAON

In the result, the appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Sh. Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

AIRCON ENGINEERS PRIVATE LIMITED,NEW DELHI vs. TDS, CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

GOVT. GIRLS SR. SECONDARY SCHOOL, AGROHA,HISAR vs. ACIT, CPC-TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

RAJINDRA GAGAN WINE ENTERPRISES,HISAR vs. ITO, WARD- 3, HISAR

In the result, all the appeals filed by the assessee are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

RAJENDER SINGH,HISAR vs. ITO, WARD- 3, HISAR

In the result, all the appeals filed by the assessee are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability