SUMITA SINGHAL,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

234D of the Act. 6. That the CIT(A) erred on facts and in law in upholding the initiation of penalty proceedings under section 271(1)(c) of the Act by the assessing officer. The Appellant craves leave to add and/or alter, amend, modify or rescind the grounds hereinabove before or at the time of hearing before

R V INTERIOR PVT. LTD. ,DELHI vs. PCIT, DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

234D of the Act. 6. That the CIT(A) erred on facts and in law in upholding the initiation of penalty proceedings under section 271(1)(c) of the Act by the assessing officer. The Appellant craves leave to add and/or alter, amend, modify or rescind the grounds hereinabove before or at the time of hearing before

THE BANK OF TOKYO MISTUBISHI UFJ LTD.,,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri N.K. Saini & Before Mr. Bhavnesh Saini

TDS credit is granted to the Appellant in respect of ECB interest taxed for the subject assessments year, in accordance with the 3 undertaking filed with the Hon’ble DRP, the Appellant shall not press the ground for non-taxability of ECB interest. 3. Deduction under section 44C of the Act Without prejudice to Ground 1 and 2 above

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. Re: Consequential Grounds 5. That the AO / CIT(A) erred in levying interest under section 234D

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. Re: Consequential Grounds 5. That the AO / CIT(A) erred in levying interest under section 234D

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. Re: Consequential Grounds 5. That the AO / CIT(A) erred in levying interest under section 234D

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. Re: Consequential Grounds 5. That the AO / CIT(A) erred in levying interest under section 234D

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

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

234D of the Income tax Act, 1961.” 2. We have heard the Learned Representatives of both the parties and perused the material on record. 3 ITA.No.301/Del./2018 M/s. KGL Network (P) Ltd., Delhi. 3. Ground Nos. 1 and 2 have been raised for disallowance on account of non-deduction of TDS on airfreight. 3.1. During the year, the assessee

JC BAMFORD EXCAVATORS LTD.,ENGLAND vs. ACIT, CIRCLE- 2(1)(2), INTL. TAXATION, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Saini & Ms Suchitra Kamblej C Bamford Excavators Ltd. Vs Acit Rocester, Uttoxeter, St 14 5Jp, Circle-2(1) (2), Staffordshire, England New Delhi United Kingdom England (Respondent) (Appellant)

TDS was granted to the assessee and consequential interest under Section 234B of the Act was accordingly rectified. Also, the Assessing Officer rectified the interest inadvertently levied under Section 234A of the Act and the same was reduced to Nil. Further, interest under Section 234B, 234C, 234D

DIRECTOR OF INCOME TAX vs. JACABS CIVIL INC.

Appeals of the Department are dismissed

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

TDS certificates were to be collected by the assessee even where taxes are borne by the payer. Since the assessee had not disclosed any certificates nor shown proof of payment of taxes, the Assessing Officer held that the assessee was liable to pay interest under Section 234B of the Act. The assessee preferred an appeal before the CIT(A) against

DIRECTOR OF INCOME TAX vs. JACABS CIVIL INC.

Appeals of the Department are dismissed

TDS certificates were to be collected by the assessee even where taxes are borne by the payer. Since the assessee had not disclosed any certificates nor shown proof of payment of taxes, the Assessing Officer held that the assessee was liable to pay interest under Section 234B of the Act. The assessee preferred an appeal before the CIT(A) against

CIENA COMMUNICATIONS INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 6(1), NEW DELHI

In the result grounds raised by assessee for the year under consideration stands allowed

Bench: Sri R.K.Panda & Smt. Beena A Pillai

234D of the Act and recovering interest paid under section 244A of the Act. That the above grounds of appeal are without prejudice to each other. That the Appellant craves leave to add, alter, amend or withdraw any ground of appeal either before or at the time of hearing of this appeal.” Ld.Counsel submitted that issues raised in all three

CIENA COMMUNICATIONS INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 6(1), NEW DELHI

In the result grounds raised by assessee for the year under consideration stands allowed

Bench: Sri R.K.Panda & Smt. Beena A Pillai

234D of the Act and recovering interest paid under section 244A of the Act. That the above grounds of appeal are without prejudice to each other. That the Appellant craves leave to add, alter, amend or withdraw any ground of appeal either before or at the time of hearing of this appeal.” Ld.Counsel submitted that issues raised in all three

CIENA COMMUNICATIONS INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 6(1), NEW DELHI

In the result grounds raised by assessee for the year under consideration stands allowed

Bench: Sri R.K.Panda & Smt. Beena A Pillai

234D of the Act and recovering interest paid under section 244A of the Act. That the above grounds of appeal are without prejudice to each other. That the Appellant craves leave to add, alter, amend or withdraw any ground of appeal either before or at the time of hearing of this appeal.” Ld.Counsel submitted that issues raised in all three

NOKIA INDIA SALES P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-6, , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7244/Del/2017 : Asstt. Year : 2012-13 Nokia India Sales Pvt. Ltd., Vs Addl. Cit, 807, New Delhi House, Special Range-6, Barakhamba Road, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaccn9141L Assessee By : Sh. Nageshwar Rao, Adv. Revenue By : Sh. Surenderpal, Cit Dr Date Of Hearing: 29.07.2021 Date Of Pronouncement: 25.10.2021

234D of the Act. 7. That on the facts and circumstances of the case, Ld. AO erred in initiating penalty proceedings under Section 271(1)(c) of the Act.” 8 Nokia India Sales Pvt. Ltd. 3. Nokia India Sales Pvt. Ltd. (NISPL) was incorporated as Nokia Sales Services Pvt. Ltd. in December 2008. The name of the company was changed

M/S. NOKIA SIEMENS NETWORKS PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Saini & Ms Suchitra Kamblenokia Siemens Networks Pvt. Ltd. Vs Acit 7Th Floor, Building No. 9A Circle-13(1), Room No. 406, Dlf Cyber City, Sector-25A C. R. Building, I. P. Estate Gurgaon Aaccn3871F New Delhi (Appellant) (Respondent)

TDS claimed by the Appellant in its return of income. 7. That on the facts and circumstances of the case and in law, the learned AO has erred in initiating penalty proceedings under section 271 (1 )(c) of the Act. 8. That on the facts and circumstances of the case and in law, the learned AO has erred in levying

COMMISSIONER OF INCOME TAX DELHI VI vs. TALBROS (P) LTD.

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

234D as well as 244A of the Act. Penalty proceedings under Section 271(1)(c) were also initiated. Of course, the assessee would be liable to pay interest on late deposit of TDS

Commissioner of Income Tax XIII

234D as well as 244A of the Act. Penalty proceedings under Section 271(1)(c) were also initiated. Of course, the assessee would be liable to pay interest on late deposit of TDS