YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

33. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

33. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CENTRAL CIRCLE 6, NEW DELHI

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

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

section 201 of the Act, which culminated with TDS liability of Rs.3,33,19,101/- vide order dated 07.02.2020 passed

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CIRCLE 76(1), NEW DELHI

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

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

section 201 of the Act, which culminated with TDS liability of Rs.3,33,19,101/- vide order dated 07.02.2020 passed

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

section 201 of the Act, which culminated with TDS liability of Rs.3,33,19,101/- vide order dated 07.02.2020 passed

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

section 201 of the Act, which culminated with TDS liability of Rs.3,33,19,101/- vide order dated 07.02.2020 passed

BSES RAJDHANI POWER LTD.,,NEW DELHI vs. PR.CIT, NEW DELHI

In the result, impugned order dated 31

Bench: Shri C.M. Garg & Shri Anadi N Mishra

TDS provisions u/s 194 r.w.s 40 (a) (ia) of I.T. Act in respect of lease rentals, security expenses, satellite call center expenses and advertising expenses. III. Examination of arms length nature of the transactions undertaken by the assessee with group concerns. (C.1) As far as the first issue is concerned, the Ld. Counsel for assessee submitted that this issue

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, as prescribed under section 195 of the Act. The Assessee has paid the reimbursement amount for Technical Services and therefore, liable for “FTS” in view of Centrica judgment (supra), which is squarely applicable to the facts of the Assessee‟s case. Further, even the Hon‟ble Apex Court in the case of C.C, CE & ST Vs. Northern Operating Systems

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Joginder Singh

33. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Joginder Singh

33. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

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

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

section 40(a)(ia) of the I.T. Act”. 33 ITA.No.301/Del./2018 M/s. KGL Network (P) Ltd., Delhi. 18. ITAT, Mumbai Bench in the case of ITO vs. Universal Traffic Co. (2014) 42 CCH 55 (Mum-Tribu.) held as under : “A custom house agent (CHA) is not liable to deduct TDS

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

33)/10(34) of the Act exempting the shareholders from tax on ‘any income by way of dividend referred to section 115-O of the Act’. Further, referring to section 57(i) as it stood prior to amendment by the Finance Act, 2020 w.e.f. 01/04/2021, the ld. Counsel for the assessee submits that from the combined reading of section

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

33)/10(34) of the Act exempting the shareholders from tax on ‘any income by way of dividend referred to section 115-O of the Act’. Further, referring to section 57(i) as it stood prior to amendment by the Finance Act, 2020 w.e.f. 01/04/2021, the ld. Counsel for the assessee submits that from the combined reading of section

MARUTI SUZUKI INDIA LIMITED,NEW DELHI vs. ACIT, SPL. RANGE-6, NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

33)/10(34) of the Act exempting the shareholders from tax on ‘any income by way of dividend referred to section 115-O of the Act’. Further, referring to section 57(i) as it stood prior to amendment by the Finance Act, 2020 w.e.f. 01/04/2021, the ld. Counsel for the assessee submits that from the combined reading of section

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

33)/10(34) of the Act exempting the shareholders from tax on ‘any income by way of dividend referred to section 115-O of the Act’. Further, referring to section 57(i) as it stood prior to amendment by the Finance Act, 2020 w.e.f. 01/04/2021, the ld. Counsel for the assessee submits that from the combined reading of section

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

33)/10(34) of the Act exempting the shareholders from tax on ‘any income by way of dividend referred to section 115-O of the Act’. Further, referring to section 57(i) as it stood prior to amendment by the Finance Act, 2020 w.e.f. 01/04/2021, the ld. Counsel for the assessee submits that from the combined reading of section

DCIT, NEW DELHI vs. INDOFIL INDUSTRIES LTD., ANDHERI EAST, MUMBAI

In the result, appeal of Revenue is dismissed

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. No. 3941/Del/2023 (Assessment Year : 2021-22) Dcit Vs. Indofil Industrial Ltd. 4Th Floor, Kalpataru Square, Central Circle – 14 New Delhi Kondivita Road, Andheri East, Mumbai – 400 059 Pan: Aabci 4568 D (Appellant) .. (Respondent)

Section 192 of the said Act, unlike other TDS provisions require deduction of tax at source under the head "Salary only at the time of payment and not otherwise." We also find that the quantum of accrual of expenses is not disputed by Revenue and Shri Sharma also stated the same. Since Shri Sharma had in fairness stated that

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

TDS Officer in charging interest under section 201(1A) of the Act. 2. The key issues formulating in all these appeals relating to the assessee being held as an ‘assessee in default’ within the meaning of Section 201 read with Section 194H of the Income Tax Act, 1961 (‘the Act’) on account of discount extended to its prepaid distributors (common