M/S. SHREE BALAJI GRIT UDYOG,GURGAON vs. ITO, REWARI

The appeal is dismissed

Bench: Shri N.K. Saini & Shri Joginder Singh, Assessment Year: 2012-13 M/S Shree Balaji Grit Ito, Udyog, Near Sbi, Ward-3, बनाम/ Rao Prasad Sadan, Rewari Vs. Nh8, Dharuhera Dist. Rewari-123106 ("नधा%&रती /Assessee) (राज"व /Revenue) P.A. No.-Abmfs6461N

section 40(a)(ia) is the augmentation of TDS provisions” and went on to add that “If, in attaining this

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

TDS Short-Deduction Disallowance Under Section 40(a)(ia)— 1. Proportionate Methodology: Section 40(a)(ia) provides that if an assessee

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

TDS Short-Deduction Disallowance Under Section 40(a)(ia)— 1. Proportionate Methodology: Section 40(a)(ia) provides that if an assessee

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

TDS Short-Deduction Disallowance Under Section 40(a)(ia)— 1. Proportionate Methodology: Section 40(a)(ia) provides that if an assessee

RH INTERNATIONAL LTD.,NEW DELHI vs. ITO, WARD- 20(3), NEW DELHI

In the result appeal of Assessee is partly allowed

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

TDS was deducted under section 192B and the provisions of section 40(a)(ia) are not applicable on such transactions

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

40. The reliance placed by the revenue on the judgment of the Patna High Court case of J.G. Keshwani(supra) is misplaced as the facts of that case were entirely different. There, the assessee held employment as director of the company and in terms of the compensation package, he was entitled to receive commission as a percentage

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

40. The reliance placed by the revenue on the judgment of the Patna High Court case of J.G. Keshwani(supra) is misplaced as the facts of that case were entirely different. There, the assessee held employment as director of the company and in terms of the compensation package, he was entitled to receive commission as a percentage

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

40. The reliance placed by the revenue on the judgment of the Patna High Court case of J.G. Keshwani(supra) is misplaced as the facts of that case were entirely different. There, the assessee held employment as director of the company and in terms of the compensation package, he was entitled to receive commission as a percentage

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

In the result, the appeal of the Revenue is dismissed

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

Section 40 (a) (i) of the Act regarding deduction of TDS has to be complied with. In other words if no TDS

COMMISSIONER OF INCOME TAX -XIII vs. RAJINDER KUMAR

Section 40(a)(ia) is to ensure that TDS is deducted and paid. The object of introduction of Section 40

AVAYA INDIA PRIVATE LIMITED,MUMBAI vs. ACIT, CIRCLE-1(1), DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 466/Del/2021 : Asstt. Year : 2016-17 Avaya India Pvt. Ltd., Vs Acit, 202, Platina, 2Nd Floor, Plot No. Circle-1(1), C-59, G-Block, Bandra Kurla New Delhi Complex, Bandra(E), Mumabi, Maharashtra-400051 (Appellant) (Respondent) Pan No. Aaeca3592N Assessee By : Sh. Kamal Sawhney, Adv. Revenue By : Sh. Surender Pal, Cit Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 09.07.2021

TDS & AS-26: 11. This ground relates to reconciliation of income credited to P&L account and in the amount reflected in AS-26. The ld. DRP held that the reconciliation is primary correct and directed the AO to verify and give effect which the AO failed to carry out. The AO is hereby directed to follow the directions given

BT (INDIA) PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, this ground is allowed

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava:Asstt. Yr: 2008-09 Bt(India) Pvt. Ltd., Vs. Dcit, Circle 3(1), 11Th Floor, Eros Corporate Tower, New Delhi. Opp. International Trade Tower, Nehru Place, New Delhi. Pan: Aabcc 4785 E ( Appellant ) (Respondent) Appellant By : Shri Nageshwar Rao Adv. Shri Parth Adv. Respondent By : Shri Amarendra Kumar Cit (Dr) Date Of Hearing : 18/05/2016. Date Of Order : 10/06/20126. O R D E R

40(a)(ia) on the ground that during the year TDS was deducted and, therefore, the expenses were allowable as per proviso to section

M/S BHARTI HEXACOM LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, assessee’s appeals are allowed and department’s appeal dismissed

Bench: Shri S.V. Mehrotra: & Shri A.T. Varkey:

40(a)(ia) do not give any scope of travelling to provisions of section 201 or any other section for that matter. 28. He submitted that the provisions of section 201 are related to recovery of the amount which should have been deducted as TDS

M/S AT & T GLOBAL BETWORK SERVICES (INDIA) PVT. LTD.,,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal of assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2008-09] At &T Global Network Services [India] Vs. The Dy. C.I.T Pvt Ltd, Vatika Triangle Circle - 2 (1) 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L [A.Y 2008-09] The Dy. C.I.T Vs. At &T Global Network Services Circle 2(1) [India] Pvt Ltd, Vatika Triangle 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L (Applicant) (Respondent) Assessee By : Shri Kanchan Kaushal, Adv Ms. Chinu Bhasin, Ca Department By : Shri H.K. Choudhary, Cit-Dr

section 40(a)(i) cannot be invoked in the case of said payment. 32. The Special Auditors in their Audit Report have worked out particulars of payments in respect of which no TDS

DAAWAT FOODS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, assessee’s appeal in ITA

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) & Daawat Foods Ltd., Vs. Acit, Unit No.134, 1St Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 Pan No. Aaccd 3698 N (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue By Ms. Nidhi Srivastava, Cit-D.R Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021 Order Per Anil Chaturvedi, Am: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 28.03.2013 Of The Commissioner Of Income Tax (A)-Xxxiii, New Delhi Relating To Assessment Years 2007-08 & 2008-09. Ita Nos.4157 & 4158/Del/2013 Daawat Foods Ltd Vs. Acit A.Y. 2007-08 & 2008-09 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

TDS has been deducted at lesser rate. 15. That CIT(A) in view of the facts and circumstances of the case, has erred in law and on facts in upholding the addition/disallowance U/s 40(a)(ia) on account of freight charges paid to various/ different truck owner. The CIT(A) has also failed to appreciate that provision of Section

DAAWAT FOODS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, assessee’s appeal in ITA

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) & Daawat Foods Ltd., Vs. Acit, Unit No.134, 1St Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 Pan No. Aaccd 3698 N (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue By Ms. Nidhi Srivastava, Cit-D.R Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021 Order Per Anil Chaturvedi, Am: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 28.03.2013 Of The Commissioner Of Income Tax (A)-Xxxiii, New Delhi Relating To Assessment Years 2007-08 & 2008-09. Ita Nos.4157 & 4158/Del/2013 Daawat Foods Ltd Vs. Acit A.Y. 2007-08 & 2008-09 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

TDS has been deducted at lesser rate. 15. That CIT(A) in view of the facts and circumstances of the case, has erred in law and on facts in upholding the addition/disallowance U/s 40(a)(ia) on account of freight charges paid to various/ different truck owner. The CIT(A) has also failed to appreciate that provision of Section

NOKIA INDIA SALES P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-6, , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7244/Del/2017 : Asstt. Year : 2012-13 Nokia India Sales Pvt. Ltd., Vs Addl. Cit, 807, New Delhi House, Special Range-6, Barakhamba Road, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaccn9141L Assessee By : Sh. Nageshwar Rao, Adv. Revenue By : Sh. Surenderpal, Cit Dr Date Of Hearing: 29.07.2021 Date Of Pronouncement: 25.10.2021

TDS on these payments, provisions of Section 40(a)(ia) are to be invoked. As per provisions of Section 40

M/S ECORYS NEDERLANDS B.V.,,DELHI vs. ADIT (INTERNATIONAL TAXATION), NEW DELHI

In the result the appeal filed by the assessee is allowed for statistical purposes in the terms indicated above

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2011-12

TDS on salary as per provisions of section 40(a)(i) of the Act. Since the assessee failed to do so the AO disallowed