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159 results for “TDS”+ Section 285clear

Sorted by relevance

Mumbai186 Delhi159 Hyderabad97 Karnataka84 Bangalore83 Chennai57 Kolkata36 Visakhapatnam27 Pune26 Ahmedabad22 Jaipur22 Indore12 Cuttack10 Raipur9 Surat9 Chandigarh9 Guwahati8 Lucknow6 Allahabad4 Jabalpur4 Rajkot2 Amritsar2 Panaji2 Agra1 SC1 Cochin1 Calcutta1

Key Topics

Section 6880 Section 143(3)56 Section 14749 Addition to Income49 Disallowance39 Section 3733 Section 14829 TDS25 Section 13224 Section 37(1)

ACIT, DELHI vs. M/S. THE INDIAN NEWS PAPER SOCIETY, NEW DELHI

ITA 116/DEL/2017[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi14 Jan 2021

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Ranjan Chopra, CAFor Respondent: Ms. Parul Garg, Sr. DR

Section 194Section 201Section 201(1)

TDS was required to be deducted by the assesee under section 194I of the I.T. Act on the lease premium of Rs. 16,93,03,285

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

ITA 2601/DEL/2019[2014-15]Status: Disposed

Showing 1–20 of 159 · Page 1 of 8

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22

ITAT Delhi

15 May 2020

AY 2014-15

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

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR

Section 92C

285,962,760 28.60 Fuel Vodka 70,834,394 7.08 Havana 25,583,848 2.56 Oaken Glow 11,908,925 1.19 Passport 16,076,088 1.61 Grand Total 2,525,636,959 252.56 The AMP expense in relation to brands having sales outside India is Rs.115.65 crores. 50% of the same works out to Rs.57.83 crores

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

ITA 1365/DEL/2018[2012-13]Status: DisposedITAT Delhi15 May 2020AY 2012-13

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

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR

285,962,760 28.60 Fuel Vodka 70,834,394 7.08 Havana 25,583,848 2.56 Oaken Glow 11,908,925 1.19 Passport 16,076,088 1.61 Grand Total 2,525,636,959 252.56 The AMP expense in relation to brands having sales outside India is Rs.115.65 crores. 50% of the same works out to Rs.57.83 crores

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

ITA 2366/DEL/2019[2014-15]Status: DisposedITAT Delhi15 May 2020AY 2014-15

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

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR

285,962,760 28.60 Fuel Vodka 70,834,394 7.08 Havana 25,583,848 2.56 Oaken Glow 11,908,925 1.19 Passport 16,076,088 1.61 Grand Total 2,525,636,959 252.56 The AMP expense in relation to brands having sales outside India is Rs.115.65 crores. 50% of the same works out to Rs.57.83 crores

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

ITA 1607/DEL/2018[2012-13]Status: DisposedITAT Delhi15 May 2020AY 2012-13

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

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR

285,962,760 28.60 Fuel Vodka 70,834,394 7.08 Havana 25,583,848 2.56 Oaken Glow 11,908,925 1.19 Passport 16,076,088 1.61 Grand Total 2,525,636,959 252.56 The AMP expense in relation to brands having sales outside India is Rs.115.65 crores. 50% of the same works out to Rs.57.83 crores

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

ITA 5162/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR

Section 10Section 10(6)(ii)Section 115A

TDS as per Section 196 cannot be accepted. We find that AAI is a Government organization under Ministry of Civil Aviation is a Mini Ratna, category-1, Public sector undertaking running organization under commercial terms, earning profit and paying taxes to the Government of India which is a part of consolidated fund of India. Similarly, the FAA is an organization

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

ITA 5163/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR

Section 10Section 10(6)(ii)Section 115A

TDS as per Section 196 cannot be accepted. We find that AAI is a Government organization under Ministry of Civil Aviation is a Mini Ratna, category-1, Public sector undertaking running organization under commercial terms, earning profit and paying taxes to the Government of India which is a part of consolidated fund of India. Similarly, the FAA is an organization

PARK LAND HOSPITALITY LTD.,NEW DELHI vs. JCIT , RANGE-76, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 6959/DEL/2019[2012-13]Status: DisposedITAT Delhi25 Nov 2022AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri S.M. Singh, Sr.DR

Section 200Section 200(3)Section 272A(2)(g)Section 272A(2)(k)Section 273B

285 28500/- Q3 15-Jan-12 07-Sep-12 236 23600/- Q4 15-May-12 13-Mar-13 302 30200/- Total 125400/- 10. The Assessing Officer imposed penalty of Rs.1,25,400/- owing to non compliance for late filing of TDS return specified in Section

PARK LAND HOSPITALITY LTD,NEW DELHI vs. JCIT RANGE-76, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 6960/DEL/2019[2012-13]Status: DisposedITAT Delhi25 Nov 2022AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri S.M. Singh, Sr.DR

Section 200Section 200(3)Section 272A(2)(g)Section 272A(2)(k)Section 273B

285 28500/- Q3 15-Jan-12 07-Sep-12 236 23600/- Q4 15-May-12 13-Mar-13 302 30200/- Total 125400/- 10. The Assessing Officer imposed penalty of Rs.1,25,400/- owing to non compliance for late filing of TDS return specified in Section

HADDOCK PROPBUILD PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, WARD - 11 (1), NEW DELHI, NEW DELHI

In the result, appeal of the assessee in ITA No

ITA 3348/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Ms. Ankush Kalra, Sr. DR

Section 143(1)Section 199

285/-has been declared, in their Page 3 of 9 ITA No. 3348/DEL/2025 [A.Y. 2017-18] Haddock Propbuild Pvt Ltd Financial statement and the said amount has been offered for taxation in their return. The Id. counsel for the assessee further placed reliance on the following decisions: 1. Tocsin Builders Pvt Ltd ITA No. 1192/DEL/2023 2. Haft Probuild

M/S. HONDA CARS INDIA LTD.,UTTAR PRADESH vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2056/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jun 2016AY 2009-10

Bench: Shri I.C. Sudhir & Shri J. Sudhakar Reddyassessment Year : 2009-10

For Appellant: Shri Deepak Chopra

Section 143(3)Section 144CSection 40

section 195 of the Act is bad in law and, hence, has to be deleted. 10. The ld. DR, Mr. Anuj Arora, submitted as follows:- A.Y. 2009-10 Honda Cars India Ltd. (a) The assessee should have relied on Instruction No.2/2014 dated 26.4.2014 and Circular No.3/2015 dated 12.2.2015 and requested the AO to follow these binding Circulars, which would have

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

Section 92C(1) of the Income-tax Act. In view of the above, the decision of Hon‘ble Jurisdictional High Court in the case of Nestle India Ltd. (supra) would support the case of the assessee rather than the Revenue. In view of the totality of above facts, we are unable to uphold the view of the TPO that

M/S SUMITOMO CORPORATION,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal are allowed

ITA 6384/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jul 2019AY 2011-12

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

section 115A of the Act, read with the provisions of Article 7 and Article 12(5) of the India-Japan DTAA. 5) Whether on the facts and in the circumstances of the case, the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 234B of the Act and in observing that

SUMITOMO CORPORATION,NEW DELHI vs. DCIT, NEW DELHI

Appeal are allowed

ITA 1114/DEL/2015[2010-11]Status: DisposedITAT Delhi01 Jul 2019AY 2010-11

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

section 115A of the Act, read with the provisions of Article 7 and Article 12(5) of the India-Japan DTAA. 5) Whether on the facts and in the circumstances of the case, the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 234B of the Act and in observing that

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

ITA 3696/DEL/2014[2002-03]Status: DisposedITAT Delhi01 Jul 2019AY 2002-03

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

section 115A of the Act, read with the provisions of Article 7 and Article 12(5) of the India-Japan DTAA. 5) Whether on the facts and in the circumstances of the case, the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 234B of the Act and in observing that

SUMITOMO CORPORATION,DELHI vs. DDIT, NEW DELHI

Appeal are allowed

ITA 3676/DEL/2014[2002-03]Status: DisposedITAT Delhi01 Jul 2019AY 2002-03

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

section 115A of the Act, read with the provisions of Article 7 and Article 12(5) of the India-Japan DTAA. 5) Whether on the facts and in the circumstances of the case, the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 234B of the Act and in observing that

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

ITA 3695/DEL/2014[2001-02]Status: DisposedITAT Delhi01 Jul 2019AY 2001-02

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

section 115A of the Act, read with the provisions of Article 7 and Article 12(5) of the India-Japan DTAA. 5) Whether on the facts and in the circumstances of the case, the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 234B of the Act and in observing that

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

ITA 3714/DEL/2014[2004-05]Status: DisposedITAT Delhi01 Jul 2019AY 2004-05

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

section 115A of the Act, read with the provisions of Article 7 and Article 12(5) of the India-Japan DTAA. 5) Whether on the facts and in the circumstances of the case, the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 234B of the Act and in observing that

M/S SUMITOMO CORPORATION,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal are allowed

ITA 6385/DEL/2015[2012-13]Status: DisposedITAT Delhi01 Jul 2019AY 2012-13

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

section 115A of the Act, read with the provisions of Article 7 and Article 12(5) of the India-Japan DTAA. 5) Whether on the facts and in the circumstances of the case, the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 234B of the Act and in observing that

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

ITA 3713/DEL/2014[2003-04]Status: DisposedITAT Delhi01 Jul 2019AY 2003-04

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

section 115A of the Act, read with the provisions of Article 7 and Article 12(5) of the India-Japan DTAA. 5) Whether on the facts and in the circumstances of the case, the Ld CIT(Appeals) has erred in holding that the assessee is not liable to pay interest u/s 234B of the Act and in observing that