ACIT, NEW DELHI vs. M/S. GEO CONNECT LTD., NEW DELHI

In the result, appeals filed by the assessee in ITA Nos

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

40a(i).” 9.9.3 The Ld. Commissioner of income tax (appeals) alternatively also held that amounts of remittance were chargeable as Fee for Technical Service (FTS) under section 9(1)(vii) read with article 12(2) and 12(4) of the DTAA between USA and India with following observations: “2.3.5 In the case similar to the case of the appellant, where

M/S GEO CONNECT LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeals filed by the assessee in ITA Nos

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

40a(i).” 9.9.3 The Ld. Commissioner of income tax (appeals) alternatively also held that amounts of remittance were chargeable as Fee for Technical Service (FTS) under section 9(1)(vii) read with article 12(2) and 12(4) of the DTAA between USA and India with following observations: “2.3.5 In the case similar to the case of the appellant, where

ACIT, CIRCLE- 47(1), NEW DELHI vs. J. KISHORE EXPORTS, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2014-15] Acit, Vs J.Kishore Exports, Circle-47(1), 558, Katra Ishwar Bhawan, New Delhi. Khari Baoli, New Delhi-110006. Pan-Aagfj9713M Appellant Respondent Appellant By Sh. Ashwani Kalia, Ca Respondent By Sh. Umesh Takyar, Sr.Dr Date Of Hearing 01.11.2021 Date Of Pronouncement 23.11.2021

TDS rather than following the procedure prescribed by law. Since, the assessee has not obtained the necessary order from his AO before transferring the commission to M/s Midland General Trading (LLC), the amount of Rs. 3,80,52,350/- is being disallowed and added to the income of the assessee. In view of the above facts, I am satisfied that

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

9(1)(vii) and under Article 12(4) of the India USA DTAA and thus liable to TDS, which has not been made by the Assessee. The Ld. AO is accordingly directed to disallow the aforesaid expenditure under section 40a

ACIT, CIRCLE- 11(2), NEW DELHI vs. HINDUSTAN EPC COMPANY LTD., NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshhindustan Epc Company Ltd, Vs. Acit, 239, Okhla Industrial Estate, Circle-11(2), Phase-Iii, New Delhi New Delhi (Appellant) (Respondent) Pan: Aafcm9606E Acit, Vs. Hindustan Epc Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi (Appellant) (Respondent) Pan: Aafcm9606E

section 9(1)(vii) so as to call for any deduction of tax at source. The Hon'ble Madras High Court in CIT v. Faizan Shoes (P) Ltd. [2014] 367 ITR 155/226 Taxman 115/48 taxmann.com 48, has also held that no disallowance can be made u/s 40a(i) in respect of commission paid to non-resident agent for providing services

HINDUSTAN EPC COMPANY LTD.,NEW DELHI vs. ACIT, CIRCLE- 11(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshhindustan Epc Company Ltd, Vs. Acit, 239, Okhla Industrial Estate, Circle-11(2), Phase-Iii, New Delhi New Delhi (Appellant) (Respondent) Pan: Aafcm9606E Acit, Vs. Hindustan Epc Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi (Appellant) (Respondent) Pan: Aafcm9606E

section 9(1)(vii) so as to call for any deduction of tax at source. The Hon'ble Madras High Court in CIT v. Faizan Shoes (P) Ltd. [2014] 367 ITR 155/226 Taxman 115/48 taxmann.com 48, has also held that no disallowance can be made u/s 40a(i) in respect of commission paid to non-resident agent for providing services

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

9. For the above reasons, we hold that cash payments by an assessee to his/its employees do not fall within the ambit of Section 40(a)(v) or Section 40A(5)(a)(ii), as the 2013:DHC:3744-DB ITA 441/2003 and connected cases Page 27 case may be. We disagree with the opinion of the Kerala High Court

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

9. For the above reasons, we hold that cash payments by an assessee to his/its employees do not fall within the ambit of Section 40(a)(v) or Section 40A(5)(a)(ii), as the 2013:DHC:3744-DB ITA 441/2003 and connected cases Page 27 case may be. We disagree with the opinion of the Kerala High Court

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

9. For the above reasons, we hold that cash payments by an assessee to his/its employees do not fall within the ambit of Section 40(a)(v) or Section 40A(5)(a)(ii), as the 2013:DHC:3744-DB ITA 441/2003 and connected cases Page 27 case may be. We disagree with the opinion of the Kerala High Court

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

40a(is) vide the Finance Act 2014, w.e.f. 01.04.2015 thereby reducing the disallowance on no-deduction of TDS on payment to resident from 100% of expenditure to 30%, is curative in nature and hence applicable retrospectively. Further, we place reliance on decision of Hon'ble Mumbai Tribunal in case of NeenaKaul v. Asstt. CIT [IT Appeal No.1386

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

40a(is) vide the Finance Act 2014, w.e.f. 01.04.2015 thereby reducing the disallowance on no-deduction of TDS on payment to resident from 100% of expenditure to 30%, is curative in nature and hence applicable retrospectively. Further, we place reliance on decision of Hon'ble Mumbai Tribunal in case of NeenaKaul v. Asstt. CIT [IT Appeal No.1386

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

40a(is) vide the Finance Act 2014, w.e.f. 01.04.2015 thereby reducing the disallowance on no-deduction of TDS on payment to resident from 100% of expenditure to 30%, is curative in nature and hence applicable retrospectively. Further, we place reliance on decision of Hon'ble Mumbai Tribunal in case of NeenaKaul v. Asstt. CIT [IT Appeal No.1386

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

40a(ia) for alleged failure to deduct TDS u/s 194C of the Act amounting to Rs. 5063.08 crores, it can be seen that in the course of business of manufacturing two wheelers, the assessee places purchase orders on vendors of certain customized intermediary products like wheel assembly, seat assembly, etc. While placing the aforesaid purchase orders to the vendors

CAIRN ENERGY HYDROCARBON LTD. ,GURGAON vs. DCIT, INTL. TAXATION, CIRCLE, GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

TDS requirement have been duly complied with the operator. hence, the disallowance made by the AO on account of exploration & development expenditure per se and on account of infraction of provisions of Section 40(a)(ia) of the Income Tax Act, 1961 are liable to be deleted. The order of the ld. CIT(A) on this ground is affirmed. Ground

CAIRN ENERGY HYDROCARBONS LTD.,GURGAON vs. DDIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

TDS requirement have been duly complied with the operator. hence, the disallowance made by the AO on account of exploration & development expenditure per se and on account of infraction of provisions of Section 40(a)(ia) of the Income Tax Act, 1961 are liable to be deleted. The order of the ld. CIT(A) on this ground is affirmed. Ground