VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

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

TDS Officer cannot treated as erroneous. II. On facts, circumstances and in law, roaming charges are not subject to tax deduction at source under section 194J of the Act. Without prejudice to the above contention, we wish to submit that roaming charges paid by VDL do not fall within the scope and ambit of the withholding tax provisions contained under

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

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

TDS Officer cannot treated as erroneous. II. On facts, circumstances and in law, roaming charges are not subject to tax deduction at source under section 194J of the Act. Without prejudice to the above contention, we wish to submit that roaming charges paid by VDL do not fall within the scope and ambit of the withholding tax provisions contained under

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

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

TDS Officer cannot treated as erroneous. II. On facts, circumstances and in law, roaming charges are not subject to tax deduction at source under section 194J of the Act. Without prejudice to the above contention, we wish to submit that roaming charges paid by VDL do not fall within the scope and ambit of the withholding tax provisions contained under

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

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

TDS Officer cannot treated as erroneous. II. On facts, circumstances and in law, roaming charges are not subject to tax deduction at source under section 194J of the Act. Without prejudice to the above contention, we wish to submit that roaming charges paid by VDL do not fall within the scope and ambit of the withholding tax provisions contained under

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

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

TDS Officer cannot treated as erroneous. II. On facts, circumstances and in law, roaming charges are not subject to tax deduction at source under section 194J of the Act. Without prejudice to the above contention, we wish to submit that roaming charges paid by VDL do not fall within the scope and ambit of the withholding tax provisions contained under

RAMGIRI,GURGAON vs. ITO,WARD-3(1), GURGAON

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

TDS by the concerned bank. The information in respect of the Term Deposit and interest accrued thereon got reflected in the 26AS of appellant assessee. The Assessing Officer (hereinafter, the ‘AO’), based on this information, formed a belief that the investment in the Term Deposit and accrued interest thereon had escaped assessment (the assessee is a non-filer); therefore

DCIT, CENTRAL CIRCLE-28, NEW DELHI vs. GOEL EXIM INDIA PVT. LTD. , DELHI

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmadcit, Vs. M/S. Goel Exim India Pvt. Ltd. 2606/4, 1St Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent) M/S. Goel Exim India Pvt. Vs. Acit, Ltd.2606/4, Central Circle-28, 1St Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent)

section 40(a)(ia) of the Act would be applicable to such outstanding TDS amount. In case the TDS was not deposited within the prescribed time i.e. before the filing of tax return 30% of the corresponding expenditure would have to be disallowed. Accordingly, the appellant was issued a notice dated 05.08,2021 u/e 251

GOEL EXIM INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmadcit, Vs. M/S. Goel Exim India Pvt. Ltd. 2606/4, 1St Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent) M/S. Goel Exim India Pvt. Vs. Acit, Ltd.2606/4, Central Circle-28, 1St Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent)

section 40(a)(ia) of the Act would be applicable to such outstanding TDS amount. In case the TDS was not deposited within the prescribed time i.e. before the filing of tax return 30% of the corresponding expenditure would have to be disallowed. Accordingly, the appellant was issued a notice dated 05.08,2021 u/e 251

GULSHAN KUMAR,GURGAON vs. ITO WARD-1(3), GURGAON

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

TDS u/s 194H, without appreciating the fact that it's the first year of appellant having turnover exceeding the monetary limits specified u/s 44AB of the Income tax Act, 1961. (iii) That the above disallowance and addition has been confirmed merely relying on the assessment order. (iv) That the addition has been confirmed without any justification or report or enquiry

ACIT, GURGAON vs. M/S. MOTOROLA INDIA PVT. LTD., GURGAON

In the result, appeal filed by the revenue is dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishimotorola India Pvt Ltd, Vs. Acit, Motorola Excellence Centre, Gurgaon Circle, 415/2, Sector-14, Mg Road, Gurgaon Gurgaon, Haryana Pan: Aaacm9343D (Appellant) (Respondent) Acit, Vs. Motorola India Pvt Ltd, Gurgaon Circle, Motorola Excellence Centre, Gurgaon 415/2, Sector-14, Mg Road, Gurgaon, Haryana Pan: Aaacm9343D (Appellant) (Respondent) Motorola Solutions India (P) Ltd, Vs. Acit, 415/2, Motorola Excellence Gurgaon Circle, Centre, Mg Road, Haryana Gurgaon Pan: Aaacm9343D (Appellant) (Respondent) Acit, Vs. Motorola Solutions India (P) Gurgaon Circle, Ltd, Gurgaon 415/2, Motorola Excellence Centre, Mg Road, Haryana Pan: Aaacm9343D (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava, Adv Shri Suvinay K. Dash, Adv Revenue By: Shri Sanjay I Bara, Cit Dr Date Of Hearing 28/05/2018 Date Of Pronouncement 24/08/2018

TDS written off by the appellant. 6. That the Ld. AO as well as the Hon‟ble CIT (appeals) erred on facts and in law in disallowing Rs. 67,14,164 incurred on acquiring the computer software and treating the same as capital expenditure. 6.1 That the Ld. CIT(Appeals) erred in stating that no details of expenditure on software

HERO FINCORP LIMITED,NEW DELHI vs. ACIT, CIRCLE 11(1), DELHI, C.R. BUILDING

In the result, the appeal of the assessee is partly allowed

251(1) of the Act.\n15. That the NFAC grossly erred on facts and in law in not appreciating that the\nassessing officer passed the rectification order under section 154 rectifying the\nassessment order wherein erroneous addition was made under section 56(2)(viib)\nof the Act despite the said section being not applicable to issuance of shares

DIPANKAR MOHAN GHOSH,NEW DELHI vs. ITO, TDS WARD-1(3)(2) INT. TAXATION, NEW DELHI

In the result, the appeal filed by the Assessee stands allowed

Bench: Shri N.K. Billaiya & Shri N.K. Choudhryassessment Year: 2012-13

TDS) 4/80, Janpath, New Delhi New Delhi. PAN: AMRPG9569K (Appellant) (Respondent) Appellant by : Shri U.N. Marwah, Ld. CA Shri Praveen Goel, Ld. Adv. Respondent by : Shri Sanjay Kumar, Ld. Sr. DR Date of hearing : 19.07.2022 Date of order : 26.07.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 08.05.2019, impugned herein, passed

KISAN INTERNATIONAL TRADING FZE,NEW DELHI vs. ACIT, INT. TAX 2(1)(2), DELHI

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

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Kisan International Trading Fze, Vs. Acit, Circle C/O Shri Tarandeep Singh, Advocate Int. Tax 2(1)(2), C – 179, Mansarover Garden, Delhi. New Delhi – 110 015. (Pan :Aaeck0424D) (Appellant) (Respondent) Assessee By : Shri Tarandeep Singh, Advocate Shri Sandeep Yadav, Advocate Revenue By : Shri Vikram Singh Sharma, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 19.11.2025 Order Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Delhi – 43 [“Ld. Cit(A)”, For Short] Dated 06.12.2024 For The Assessment Year 2012-13 Raising Following Grounds Of Appeal :- “1. That On Facts & In Law The Order Dated 06Th December 2024 Passed By The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As The "Cit(A)'} & Order Dated 23Rd December 2019 Passed By The Assessing Officer (Hereinafter Referred To As The "Ao") Are Bad In Law & Void Ab Initio.

251 (1)(a) inserted by Finance (No. 2) Act, 2024 w.e.f 01-10-2024. 3. That on facts and in law the CIT(A) has erred in upholding the validity of assumption of jurisdiction by the AO u/s 147 of the Act. 3.1 That on facts and in law the CIT(A) has erred in upholding jurisdiction to re-assesses

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

251 ITR 53 (Mad), the word technical has been interpreted in the following manner :- "Thus while stating that "technical service" would include managerial and consultancy service, the Legislature has not set out with precision as to what would constitute "technical" service to render it "technical service". The meaning of the word "technical" as given in the New Oxford Dictionary

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

251 ITR 53 (Mad), the word technical has been interpreted in the following manner :- "Thus while stating that "technical service" would include managerial and consultancy service, the Legislature has not set out with precision as to what would constitute "technical" service to render it "technical service". The meaning of the word "technical" as given in the New Oxford Dictionary

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

251 ITR 53 (Mad), the word technical has been interpreted in the following manner :- "Thus while stating that "technical service" would include managerial and consultancy service, the Legislature has not set out with precision as to what would constitute "technical" service to render it "technical service". The meaning of the word "technical" as given in the New Oxford Dictionary

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

251 ITR 53 (Mad), the word technical has been interpreted in the following manner :- "Thus while stating that "technical service" would include managerial and consultancy service, the Legislature has not set out with precision as to what would constitute "technical" service to render it "technical service". The meaning of the word "technical" as given in the New Oxford Dictionary

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

251 ITR 53 (Mad), the word technical has been interpreted in the following manner :- "Thus while stating that "technical service" would include managerial and consultancy service, the Legislature has not set out with precision as to what would constitute "technical" service to render it "technical service". The meaning of the word "technical" as given in the New Oxford Dictionary