DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 37(1) of the I.T. Act requires expenditure to be "wholly and exclusively laid out for the purposes of the business." This requires: Actual incurrence of the expense (not mere commitment or accounting 1. entry) Payment to the recipient (real economic outflow) 2. Documentary evidence of the transaction (invoices, receipts, etc.) 3. The assessee's claim fails

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

TDS under section 192 of the Act, hence, cannot be treated as FTS under section 9(1)(vii) of the Act and Article 12 of the tax treaty. Accordingly, there was no obligation on the part of the Assessee to withhold tax at source under section 195 of the Act. Resultantly, we delete the addition made by the Assessing Officer

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

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

227 ITR 172 (SC). The assessment order passed by the A.O. under section 143(3) is cryptic in nature and notice issued under section 133(6) would not help the assessee- company. It is not clear whether sample invoice, airway bills were provided before A.O. The bills referred to by the Learned Counsel for the Assessee, at the most, establish

PERNOD RICARD INDIA PVT. LTD,GURGAON vs. DCIT, CENTRAL CIRCLE- 31, NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

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

TDS by the Ld. CIT(A) in the orders passed in the case of Appellant’s sister concern, Seagram Distilleries Pvt Ltd for the Assessment Years 2005-06 to 2009-10. 29. That the Ld. AO/ Ld. CIT(A) failed to appreciate that the trade schemes reimbursed to sales promoters is already part of the Transfer Pricing Adjustment on account

PERNOD RICARD INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

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

TDS by the Ld. CIT(A) in the orders passed in the case of Appellant’s sister concern, Seagram Distilleries Pvt Ltd for the Assessment Years 2005-06 to 2009-10. 29. That the Ld. AO/ Ld. CIT(A) failed to appreciate that the trade schemes reimbursed to sales promoters is already part of the Transfer Pricing Adjustment on account

DCIT, CC-31, NEW DELHI vs. PERNOD RICARD INDIA PVT. LTD., NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

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

TDS by the Ld. CIT(A) in the orders passed in the case of Appellant’s sister concern, Seagram Distilleries Pvt Ltd for the Assessment Years 2005-06 to 2009-10. 29. That the Ld. AO/ Ld. CIT(A) failed to appreciate that the trade schemes reimbursed to sales promoters is already part of the Transfer Pricing Adjustment on account

ACIT, CC- 31, NEW DELHI vs. PERNOD RICHARD INDIA PVT. LTD., NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

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

TDS by the Ld. CIT(A) in the orders passed in the case of Appellant’s sister concern, Seagram Distilleries Pvt Ltd for the Assessment Years 2005-06 to 2009-10. 29. That the Ld. AO/ Ld. CIT(A) failed to appreciate that the trade schemes reimbursed to sales promoters is already part of the Transfer Pricing Adjustment on account

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

DCIT, NEW DELHI vs. M/S APCO WORLDWIDE INDIA PVT. LTD.,, NEW DELHI

In the result appeal filed by revenue for A

Bench: Smt. Beena A Pillai & Dr. B.R.R. Kumara.Y. 2010-11

TDS) and obtain his permission for deducting tax at source at lesser amount. In our considered opinion decision of Hon’ble Supreme Court in case of Transmission Corpn. of A.P. Ltd. (supra) is not applicable, as the facts are distinguishable. 8.5. It is observed that Coordinate bench of this Tribunal in assessee’s own case (supra), on this issue

ACIT (E), NEW DELHI vs. M/S APCO WORLDWIDE INDIA PVT. LTD.,, NEW DELHI

In the result appeal filed by revenue for A

Bench: Smt. Beena A Pillai & Dr. B.R.R. Kumara.Y. 2010-11

TDS) and obtain his permission for deducting tax at source at lesser amount. In our considered opinion decision of Hon’ble Supreme Court in case of Transmission Corpn. of A.P. Ltd. (supra) is not applicable, as the facts are distinguishable. 8.5. It is observed that Coordinate bench of this Tribunal in assessee’s own case (supra), on this issue

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

Appeal of the assessee is partly allowed for statistical purpose

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

TDS under section 194H of the Act. 21.2. That the assessing officer erredon facts and in law in not appreciating that the aforesaid discountswere offered under contracts entered into with the dealers on a principal to principal to basis, and did not constitute ‘commission’ as referred to in section 194H of the Act. 21.3. Without prejudice, that the assessing officer

ITO, NEW DELHI vs. SH. KULDEEP KUMAR SHARMA, DELHI

Bench: Sh. J.S. Reddy & Sh. Kuldip Singh

227/- and where the TDS has been deducted. The assessee submitted that he has not deducted the TDS since the same had been deducted by M/s Jay Prakash Associates. As per the provisions contained under Section