DCIT, NEW DELHI vs. M/S DHARAMPAL SATYAPAL LTD.,, DELHI

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

40A(3) of I.T. Act, 1961. 3(i). That on facts and circumstances of case, Ld. CIT(A) was not justified in confirming disallowance of Rs. 25,000/- on ground of non-deduction of TDS u/s 40(a)(ia) of I.T. Act, 1961. (ii) That there is no case of applicability of TDS provisions on nature of payments

SURYA MERCHANTS LTD.,NEW DELHI vs. DCIT, GHAZIABAD

In the result, the above appeals filed by the assessee are partly allowed

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

TDS has been deducted on payment to agents ignoring the fact that the payment were made to suppliers by agent on behalf of appellant. 4. That the appellant craves liberty to add, alter or varies any ground of Appeal either before or at the time of hearing.” 5. The assessee has also raised the following additional grounds :- 5. That without

SURYA MERCHANTS LTD.,NEW DELHI vs. DCIT, GHAZIABAD

In the result, the above appeals filed by the assessee are partly allowed

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

TDS has been deducted on payment to agents ignoring the fact that the payment were made to suppliers by agent on behalf of appellant. 4. That the appellant craves liberty to add, alter or varies any ground of Appeal either before or at the time of hearing.” 5. The assessee has also raised the following additional grounds :- 5. That without

SURYA MERCHANTS LTD.,NEW DELHI vs. DCIT, GHAZIABAD

In the result, the above appeals filed by the assessee are partly allowed

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

TDS has been deducted on payment to agents ignoring the fact that the payment were made to suppliers by agent on behalf of appellant. 4. That the appellant craves liberty to add, alter or varies any ground of Appeal either before or at the time of hearing.” 5. The assessee has also raised the following additional grounds :- 5. That without

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

40a(i) of the Act, for non- deduction of TDS under section 195 of the Act. 7 Serco India Pvt. Ltd. 11. The Assessee

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

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

7 2.40 crores made from the parties 37 who are related parties in terms of accounting standard 18 issued by the Institute of chartered accountants of India but not in terms of provisions of section 40A (2) of the income tax act. In the result ground No. 11 of the appeal of the assessee is allowed.” The purchase prices

HERO MOTOCORP LTD.,,NEW DELHI vs. ADDL.CIT, RANGE-11, NEW DELHI

In the result ground No

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

7 2.40 crores made from the parties who are related parties in terms of accounting standard 18 issued by the section 40A (2) of the income tax act. In the result ground No. 11 of the appeal of the assessee is allowed.” The purchase prices of components which are purchased from various suppliers are based upon negotiations with such vendors

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

7. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing the claim of Rs.13,29,998/-. 8. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing the claim of Rs.87,288/- on account of interest on delay deposit of TDS.” 2. Since

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

7. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing the claim of Rs.13,29,998/-. 8. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing the claim of Rs.87,288/- on account of interest on delay deposit of TDS.” 2. Since

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

7. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing the claim of Rs.13,29,998/-. 8. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing the claim of Rs.87,288/- on account of interest on delay deposit of TDS.” 2. Since

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

7,99,23 30,77,96 5- 772 ,060 ,156 ,904 9+8,52,408 =38,77,19,770 ,277 ,

SHIV SHAKTI CONSTRUCTION,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2 , NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

7,99,23 30,77,96 5- 772 ,060 ,156 ,904 9+8,52,408 =38,77,19,770 ,277 ,

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

7,99,23 30,77,96 5- 772 ,060 ,156 ,904 9+8,52,408 =38,77,19,770 ,277 ,

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

7,99,23 30,77,96 5- 772 ,060 ,156 ,904 9+8,52,408 =38,77,19,770 ,277 ,

SHIV SHAKTI CONSTRUCTONS ,GAUTAM BUDH NAGAR vs. ACIT CENTAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

7,99,23 30,77,96 5- 772 ,060 ,156 ,904 9+8,52,408 =38,77,19,770 ,277 ,

SHIV SHAKTI CONSTRUCTIONS ,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

7,99,23 30,77,96 5- 772 ,060 ,156 ,904 9+8,52,408 =38,77,19,770 ,277 ,

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

7,99,23 30,77,96 5- 772 ,060 ,156 ,904 9+8,52,408 =38,77,19,770 ,277 ,