DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

TDS in such circumstances. 18. He therefore submitted that the learned CIT – A has correctly deleted the demand raised under section 201 (1) and interest under section 201 (1A) of The Income Tax Act and consequent penalty under section 271C of the act. 19. On the issue of levy of penalty under section 271C of the act, he submitted that

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

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S AGILUS DIAGNOSTICS LIMITED, GURGAON

Bench: Shri Anubhav Sharma & Shri Manish Agarwaldcit, Vs. M/S Agilus Diagnostics Circle-73(1), Room Ltd, No.413, 4Th Floor, Aayakar 306, Tower A, Unitech Bhawa, Laxmi Nagar, Cyber Park, Sector 39, Delhi Gurugram 122002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacs 2809 J Appellant .. Respondent

246(2) of the IT Act, who thereafter passed an Order dated 18.02.2025 (Impugned Order) under Section 250 of the IT Act. The Ld. CIT(A), after considering the Respondent's contractual arrangement with the Consultants, set aside the demand raised by Ld. AO vide the Original Order, thereby confirming that the Respondent's practice of deducting TDS

M/S MODIPON LTD.,,MODINAGAR vs. ADDL. (TDS), GHAZIABAD

In the result the ground No

Bench: Shri H.S.Sidhu

246 or section 246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within

M/S MODIPON LTD.,,MODINAGAR vs. ADDL. (TDS), GHAZIABAD

In the result the ground No

Bench: Shri H.S.Sidhu

246 or section 246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within

OXIGEN SERVICES INDIA PVT. LTD.,NEW DELHI vs. JCIT, RANGE-76, NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

246 or section 246A, and [the Joint Commissioner (Appeals) or] the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall 4 Oxigen Services India Pvt. Ltd. be passed before the expiry of the financial year in which the proceedings, in the course of which action

M/S. MODIPON LTD.,GHAZIABAD vs. ITO (TDS & SURVEY), GHAZIABAD

In the result, the appeals of the assessee vide ITA No

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

TDS), Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, Ghaziabad, Ghaziabad, Ghaziabad, PIN : 201 204. PIN : 201 204. PIN : 201 204. PIN : 201 204. U.P. U.P. U.P. U.P. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. (Appellant) (Respondent) Appellant by : Shri Santosh Kumar Aggarwal, Advocate. Respondent by : Shri P. Dam Kanunjna, Senior DR. Date of hearing

M/S. MODIPON LTD.,GHAZIABAD vs. ITO (TDS & SURVEY), GHAZIABAD

In the result, the appeals of the assessee vide ITA No

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

TDS), Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, Ghaziabad, Ghaziabad, Ghaziabad, PIN : 201 204. PIN : 201 204. PIN : 201 204. PIN : 201 204. U.P. U.P. U.P. U.P. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. (Appellant) (Respondent) Appellant by : Shri Santosh Kumar Aggarwal, Advocate. Respondent by : Shri P. Dam Kanunjna, Senior DR. Date of hearing

M/S. MODIPON LTD.,GHAZIABAD vs. ADDL. CIT (TDS), GHAZIABAD

In the result, the appeals of the assessee vide ITA No

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

TDS), Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, Ghaziabad, Ghaziabad, Ghaziabad, PIN : 201 204. PIN : 201 204. PIN : 201 204. PIN : 201 204. U.P. U.P. U.P. U.P. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. (Appellant) (Respondent) Appellant by : Shri Santosh Kumar Aggarwal, Advocate. Respondent by : Shri P. Dam Kanunjna, Senior DR. Date of hearing

M/S. MODIPON LTD.,GHAZIABAD vs. ITO (TDS & SURVEY), GHAZIABAD

In the result, the appeals of the assessee vide ITA No

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

TDS), Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, Ghaziabad, Ghaziabad, Ghaziabad, PIN : 201 204. PIN : 201 204. PIN : 201 204. PIN : 201 204. U.P. U.P. U.P. U.P. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. (Appellant) (Respondent) Appellant by : Shri Santosh Kumar Aggarwal, Advocate. Respondent by : Shri P. Dam Kanunjna, Senior DR. Date of hearing

M/S. MODIPON LTD.,GHAZIABAD vs. ADDL. CIT (TDS), GHAZIABAD

In the result, the appeals of the assessee vide ITA No

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

TDS), Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, Ghaziabad, Ghaziabad, Ghaziabad, PIN : 201 204. PIN : 201 204. PIN : 201 204. PIN : 201 204. U.P. U.P. U.P. U.P. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. (Appellant) (Respondent) Appellant by : Shri Santosh Kumar Aggarwal, Advocate. Respondent by : Shri P. Dam Kanunjna, Senior DR. Date of hearing

M/S. MODIPON LTD.,GHAZIABAD vs. ADDL. CIT (TDS), GHAZIABAD

In the result, the appeals of the assessee vide ITA No

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

TDS), Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, U.P. Ghaziabad, Ghaziabad, Ghaziabad, Ghaziabad, PIN : 201 204. PIN : 201 204. PIN : 201 204. PIN : 201 204. U.P. U.P. U.P. U.P. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. PAN : AAACM2069E. (Appellant) (Respondent) Appellant by : Shri Santosh Kumar Aggarwal, Advocate. Respondent by : Shri P. Dam Kanunjna, Senior DR. Date of hearing

SUNIL DANDRAYAL,DEHRADUN vs. JCIT, CENTRAL RANGE, MEERUT

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

Bench: SHRI M. BALAGANESH (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

246 or section 246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within