BG EXPLORATION & PRODUCTION INDIA LTD.,MUMBAI vs. DCIT, INTERNATIONAL TAXATION, DEHRADUN

Bench: Shri R.K. Panda & Shri Kuldip Singh

42 is a complete code by itself for deduction in case of business of prospecting the extraction or production of mineral oils. The section is inoperative by itself and becomes operative only when it is read with the production sharing contract. The section was enacted to ensure that where the structure of the production sharing contract is at variance with

M/S SPEARSEARCH SOLUTIONS,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

Appeal is allowed

Bench: Shri Satbeer Singh Godara\Nand\Nshri S. Rifaur Rahman\Nita No.3216/Del/2025\N Assessment Year: 2014-15\Nm/S. Spearsearch Solutions,\Nf-4 & 5, Street No. 3, Near\Nnathu Sweets, Laxmi Nagar,\Nvikas Marg,\Nnew Delhi\Npan: Abofs7069J\N(Appellant)\Nvs.\Nincome Tax Officer,\Nward-77(3),\Nnew Delhi\N(Respondent)\Nassessee By\Ndepartment By\Nsh. P.D. Mittal, Ca\Nsh. Om Prakash, Sr. Dr\Ndate Of Hearing\Ndate Of Pronouncement\N25.09.2025\N25.09.2025\Norder\Nper Satbeer Singh Godara, Jm\Nthis Assessee'S Appeal For Assessment Year 2014-15, Arises\Nagainst The Commissioner Of Income Tax (Appeals)/Addl./Jcit(A)-\N1, Mumbai'S Din & Order No.\Nitba/Apl/S/250/2024-\N25/1074646000(1), Dated 18.03.2025 Involving Proceedings Under\Nsection 201 Of The Income-Tax Act, 1961 (Hereinafter Referred To As\N'The Act').\N2.\Nheard Both The Parties. Case File Perused.\Ncoming To The Assessee'S Sole Substantive Ground That Both\Nthe Learned Lower Authorities Herein Have Erred In Law & On Facts\Nin Treating It As The Assessee In Default In Section 201(1)\Nproceedings We Note At The Outset That The Lower Appellate\Ndiscussion To This Effect Reads As Under:\N“Submission- The Submission Of The Assessee Is Reproduced As Under:\Nsub: Response To Notice U/S 250 Vide Din: Itba/Nfac/F/Apl\N1/2022-23/1050402744(1) Dated 04.03.2023 In Case Of M/S\Nspearsearch Solutions (Pan: Abofs7069] & Tan: Dels389078), F4\N& 5. 1 Fluor.

42 to 45/Chd/2012, Case law\nenclosed, refer serial No. 5 & 10 of case law)\n5. Survey under section 133A of the Income Tax Act was conducted at\nthe business premises of the assessee on 11.2.2009. During the\ncourse of survey, it was noted that the assessee had made the\npayments of transmission charges to M/s PGCIL

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

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

TDS obligations either under section 194C or under section 195.” 21. Under these circumstances, the payments made to the agents shall be undoubtedly of the nature of payment made to airline/shipping company and these would be covered under Article-8 of respective DTAAs. Since in none of the cases, these 42

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

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 194H of the Act are not attracted on the sale of recharge coupons for the prepaid talk time to the distributors and accordingly the assessee cannot be treated as assessee in default for non deduction of TDS u/s 201 of the Act. Thus, other grounds raised by the assessee become academic in nature and therefore do not require separate

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

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 194H of the Act are not attracted on the sale of recharge coupons for the prepaid talk time to the distributors and accordingly the assessee cannot be treated as assessee in default for non deduction of TDS u/s 201 of the Act. Thus, other grounds raised by the assessee become academic in nature and therefore do not require separate

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 194H of the Act are not attracted on the sale of recharge coupons for the prepaid talk time to the distributors and accordingly the assessee cannot be treated as assessee in default for non deduction of TDS u/s 201 of the Act. Thus, other grounds raised by the assessee become academic in nature and therefore do not require separate

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 194H of the Act are not attracted on the sale of recharge coupons for the prepaid talk time to the distributors and accordingly the assessee cannot be treated as assessee in default for non deduction of TDS u/s 201 of the Act. Thus, other grounds raised by the assessee become academic in nature and therefore do not require separate

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 194H of the Act are not attracted on the sale of recharge coupons for the prepaid talk time to the distributors and accordingly the assessee cannot be treated as assessee in default for non deduction of TDS u/s 201 of the Act. Thus, other grounds raised by the assessee become academic in nature and therefore do not require separate

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

42,19,087/- invoking section 194C of the Income Tax Act. (ii) That the abovesaid demand has been raised despite the fact that assessee has duly obtained the declaration from the transporter along with their PAN as required ER Auto Pvt. Ltd. under section 194C(6) of the Act and accordingly no TDS

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

42,19,087/- invoking section 194C of the Income Tax Act. (ii) That the abovesaid demand has been raised despite the fact that assessee has duly obtained the declaration from the transporter along with their PAN as required ER Auto Pvt. Ltd. under section 194C(6) of the Act and accordingly no TDS

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

42,19,087/- invoking section 194C of the Income Tax Act. (ii) That the abovesaid demand has been raised despite the fact that assessee has duly obtained the declaration from the transporter along with their PAN as required ER Auto Pvt. Ltd. under section 194C(6) of the Act and accordingly no TDS

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

42% of this BPG amount is taken as compensation that you have already ITA No.1365,1379/Del/2018 & 2366/Del/2019 received in this regard for carrying out the AMP function. This works out to Rs. 13,51,90,865/-. After granting such set-off, the balance amount of Rs. 5,03,33,013/- is proposed as upward adjustment in your case in relation

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

42% of this BPG amount is taken as compensation that you have already ITA No.1365,1379/Del/2018 & 2366/Del/2019 received in this regard for carrying out the AMP function. This works out to Rs. 13,51,90,865/-. After granting such set-off, the balance amount of Rs. 5,03,33,013/- is proposed as upward adjustment in your case in relation

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

42% of this BPG amount is taken as compensation that you have already ITA No.1365,1379/Del/2018 & 2366/Del/2019 received in this regard for carrying out the AMP function. This works out to Rs. 13,51,90,865/-. After granting such set-off, the balance amount of Rs. 5,03,33,013/- is proposed as upward adjustment in your case in relation

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

42% of this BPG amount is taken as compensation that you have already ITA No.1365,1379/Del/2018 & 2366/Del/2019 received in this regard for carrying out the AMP function. This works out to Rs. 13,51,90,865/-. After granting such set-off, the balance amount of Rs. 5,03,33,013/- is proposed as upward adjustment in your case in relation

PACIFIC CREST PTE LTD,NOIDA vs. DCIT CIRCLE-2(2)(2) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal is partly allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2012-13

42, section 44D, section 44DA or section 115A or section 293A are applicable for the purposes of computing profits or gains. It is evident, learned DRP brought to tax the receipts under section 115A of the Act primarily for two reasons; firstly, the receipts are in the nature of royalty in terms of Explanation 2(iva) to section

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes with the above observations

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

TDS), u/s 263 of the Act. The grounds of appeal raised by the assessee reads as under: - ITA No.- 2047/Del/2024 “1. The order of the Learned Commissioner of Income tax is against law, weight of evidence and probabilities of the case. ITA Nos.- 2046 & 2047/Del/2024 Interna"onal Green Scapes Ltd. 2. The learned Commissioner of Income Tax erred in holding

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes with the above observations

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

TDS), u/s 263 of the Act. The grounds of appeal raised by the assessee reads as under: - ITA No.- 2047/Del/2024 “1. The order of the Learned Commissioner of Income tax is against law, weight of evidence and probabilities of the case. ITA Nos.- 2046 & 2047/Del/2024 Interna"onal Green Scapes Ltd. 2. The learned Commissioner of Income Tax erred in holding