DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

38 of the Act - tax is deductible at source under Chapter XVII-B on such expenditure and such tax has not been deducted or, after deduction, has not been paid during the previous year. It is respectfully submitted that the said section is not applicable in case of short- deduction of TDS

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

38 of the Act - tax is deductible at source under Chapter XVII-B on such expenditure and such tax has not been deducted or, after deduction, has not been paid during the previous year. It is respectfully submitted that the said section is not applicable in case of short- deduction of TDS

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 under section 195 of the Act. 11.1 The Assessee during the course of the argument of this appeal, with regard to selection of comparables for determination of Arm‟s Length Price, only agitated/pressed the grounds relating to inclusion of (i) TCS E-serve Ltd. (in short „TCS‟) and (ii) eClerx Services Ltd. (in short „eClerx‟) and for making

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

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

TDS, therefore, A.O. 25 ITA.No.301/Del./2018 M/s. KGL Network (P) Ltd., Delhi. disallowed the same under section 40(a)(i) of the I.T. Act, 1961. The assessee-company, however, submitted that for invoking Section 40(a)(i) of the I.T. Act, the A.O. should establish that assessee-company has made a claim of deduction of expenses under sections

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

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 194-1 on payments made to MMRDA inasmuch as:- a) decision dated 10.12.2015 of jurisdictional Delhi High Court in Respondent- Assessee's own case dismissing departmental appeal nos. ITA 918 and 920 of 2015 for earlier assessment years is completely and absolutely on all fours on facts as well as in law with that obtaining in current Assessment Year

EMPLOYEES PROVIDENT FUND ORGANIZATION,NEW DELHI vs. DCIT (TDS), NOIDA

Appeals are allowed for statistical purposes

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

38) it is clear that every statutorily recognized provided fund is recognized provided fund, but every recognized provided fund is not statutorily recognized. (3) The assessee’s EPF was governed by the provisions of section 10(11) of the I.T. Act and thus, such payments to the employee were exempt from income-tax, having no liability for TDS

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

Section 201 of 38 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 the Income Tax Act were passed by the ITO TDS

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

Section 201 of 38 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 the Income Tax Act were passed by the ITO TDS

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

Section 201 of 38 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 the Income Tax Act were passed by the ITO TDS

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 201 of 38 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 the Income Tax Act were passed by the ITO TDS

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 201 of 38 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 the Income Tax Act were passed by the ITO TDS

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

TDS on payments made to residents as specified in section 40(a)(ia) of the Act, the disallowance shall be restricted to 30% of the amount of expenditure claimed. Further, existing provisions of section 40(a)(ia) of the Act provides that certain payments such as interest, commission, brokerage, rent, royalty fee for technical services and contract payment made

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

38,72,290/- being 20% of brand building expenses of Rs.251,93,611,449/- is concerned, the ld.CIT(A), following the order of the Tribunal in assessee’s own case for A.Y. 2004-05 and 2005-06, deleted the addition. ITA No.1365,1379/Del/2018 & 2366/Del/2019 11. So far as the disallowance of reimbursement of trade scheme to promoters amounting to Rs.63

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

38,72,290/- being 20% of brand building expenses of Rs.251,93,611,449/- is concerned, the ld.CIT(A), following the order of the Tribunal in assessee’s own case for A.Y. 2004-05 and 2005-06, deleted the addition. ITA No.1365,1379/Del/2018 & 2366/Del/2019 11. So far as the disallowance of reimbursement of trade scheme to promoters amounting to Rs.63

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

38,72,290/- being 20% of brand building expenses of Rs.251,93,611,449/- is concerned, the ld.CIT(A), following the order of the Tribunal in assessee’s own case for A.Y. 2004-05 and 2005-06, deleted the addition. ITA No.1365,1379/Del/2018 & 2366/Del/2019 11. So far as the disallowance of reimbursement of trade scheme to promoters amounting to Rs.63

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

38,72,290/- being 20% of brand building expenses of Rs.251,93,611,449/- is concerned, the ld.CIT(A), following the order of the Tribunal in assessee’s own case for A.Y. 2004-05 and 2005-06, deleted the addition. ITA No.1365,1379/Del/2018 & 2366/Del/2019 11. So far as the disallowance of reimbursement of trade scheme to promoters amounting to Rs.63

ASSERTIVE INFRASTRUCTURE PVT. LTD.,DELHI vs. ITO WARD 3(3), NEW DELHI

In the result, appeal of the assessee is partly allowed

TDS u/s 194-IA does not cover u/s 40(a)(ia) for AY 2014-15\n\nSection 40(a)(ia) as applicable to AY 2014-15 is as under-\n\"Notwithstanding anything to the contrary in sections 30 to 38

COMMISSIONER OF INCOME TAX -XIII vs. RAJINDER KUMAR

TDS before the due date, in such cases, notwithstanding Sections 30 to 38 of the Act, deduction is to be allowed