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

TDS by the Ld. CIT(A) in the orders passed in the case of Appellant’s sister concern, Seagram Distilleries Pvt Ltd for the Assessment Years 2005-06 to 2009-10. Re: Consequential Grounds 5. That the AO / CIT(A) erred in levying interest under section 234D of the Act. 6. That the Ld. AO / CIT(A) erred in initiating

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

TDS by the Ld. CIT(A) in the orders passed in the case of Appellant’s sister concern, Seagram Distilleries Pvt Ltd for the Assessment Years 2005-06 to 2009-10. Re: Consequential Grounds 5. That the AO / CIT(A) erred in levying interest under section 234D of the Act. 6. That the Ld. AO / CIT(A) erred in initiating

ITO, TDS, WARD- 1(1)(2), NEW DELHI vs. BHARTIYA URBAN INFRASTRUCTURE AND LAND DEVELOPMENT, NEW DELHI

In the result the appeal of the Revenue in ITA

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2014-15]

46A of the Act and no such amount shall be treated as dividend in view of provisions of section 2(22)(iv) of the Act. Further, CBDT directed that as a matter of general principle, no fresh notice for assessment/reassessment/non- deduction of TDS

OTM JEWELLERY PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal of Assessee dismissed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

TDS @ 2% under section 194C. The A.O. held that tax was deductible under section 194-I @ 10%, as the amount paid was in the nature of rent paid for stall. During the course of the appellate proceeding, the assessee filed an evidence claimed to be a contract agreement with the organizers. It was seen to be copy of a printed

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS before making remittance to such foreign remittances as this remittance is taxable as Royalty as per the provisions of Section 9(l)(vi) of the Income Tax Act, 1961 and DTAA for use of Trademark/ Logo/ Goodwill of the Foreign Educational Institutions. 4.36 During the present proceedings on 10.01.2018, the appellant filed certain additional evidences in regard

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS before making remittance to such foreign remittances as this remittance is taxable as Royalty as per the provisions of Section 9(l)(vi) of the Income Tax Act, 1961 and DTAA for use of Trademark/ Logo/ Goodwill of the Foreign Educational Institutions. 4.36 During the present proceedings on 10.01.2018, the appellant filed certain additional evidences in regard

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS before making remittance to such foreign remittances as this remittance is taxable as Royalty as per the provisions of Section 9(l)(vi) of the Income Tax Act, 1961 and DTAA for use of Trademark/ Logo/ Goodwill of the Foreign Educational Institutions. 4.36 During the present proceedings on 10.01.2018, the appellant filed certain additional evidences in regard

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS before making remittance to such foreign remittances as this remittance is taxable as Royalty as per the provisions of Section 9(l)(vi) of the Income Tax Act, 1961 and DTAA for use of Trademark/ Logo/ Goodwill of the Foreign Educational Institutions. 4.36 During the present proceedings on 10.01.2018, the appellant filed certain additional evidences in regard

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS before making remittance to such foreign remittances as this remittance is taxable as Royalty as per the provisions of Section 9(l)(vi) of the Income Tax Act, 1961 and DTAA for use of Trademark/ Logo/ Goodwill of the Foreign Educational Institutions. 4.36 During the present proceedings on 10.01.2018, the appellant filed certain additional evidences in regard

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS before making remittance to such foreign remittances as this remittance is taxable as Royalty as per the provisions of Section 9(l)(vi) of the Income Tax Act, 1961 and DTAA for use of Trademark/ Logo/ Goodwill of the Foreign Educational Institutions. 4.36 During the present proceedings on 10.01.2018, the appellant filed certain additional evidences in regard

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS before making remittance to such foreign remittances as this remittance is taxable as Royalty as per the provisions of Section 9(l)(vi) of the Income Tax Act, 1961 and DTAA for use of Trademark/ Logo/ Goodwill of the Foreign Educational Institutions. 4.36 During the present proceedings on 10.01.2018, the appellant filed certain additional evidences in regard

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

In the result, appeal of the assessee is partly allowed

TDS under section 1941A while making payment to Logix Builders and Promoters Private Limited.\n\n(ii) That the CIT(A) has erred in confirming the action of the AO rejecting the contention of the assessee that the provisions of section 1941A are not applicable and hence no disallowance under section 40(a)(ia) can be made

ACE MEGA STRUCTURES PRIVATE LIMITED,UTTAR PRADESH vs. DCIT/ACIT CEN CIR, NOIDA, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

46A, means that if facts of case warrant further enquiries, it is within powers of Commissioner (Appeals) to do so - Held, yes - Whether if prima facie an information is necessary to examine claim of assessee, Commissioner (Appeals) should consider necessary evidence in exercise of his powers under sub- sections (4) and (5) of section 250 - Held, yes" Further

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ACE MEGA STRUCTURE PRIVATE LIMITED, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

46A, means that if facts of case warrant further enquiries, it is within powers of Commissioner (Appeals) to do so - Held, yes - Whether if prima facie an information is necessary to examine claim of assessee, Commissioner (Appeals) should consider necessary evidence in exercise of his powers under sub- sections (4) and (5) of section 250 - Held, yes" Further

M/S. CONCENTRIX DAKSH SERVICES INDIA PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed and the appeal of the department is dismissed

Bench: Sh. N. S. Saini & Sh. Sudhanshu Srivastavaita No. 2096/Del/2015 : Asstt. Year : 2010-11 M/S Concentrix Daksh Services India Vs Deputy Commissioner Of Pvt. Ltd., (Erstwhile Known As Ibm Income Tax, Circle-4(1), Daksh Business Process Services Pvt. New Delhi Ltd.), 4Th Floor, Tower-B, Building No. 8, Cyber City, Dlf, Phase-Ii, Gurgaon, Haryana (Appellant) (Respondent) Pan No. Aabcd4187D

46A of the Act and no such amount shall be treated as dividend in view of provisions of Section 2(22)(iv). 5. With a view to bring about further clarity on this issue as a step towards non-adversarial tax regime, the CBDT hereby directs that as a matter of general principle, no fresh notice for assessment/reassessment/non-deduction of TDS

DCIT, NEW DELHI vs. M/S. CONCENTRIX DAKSH SERVICES INDIA PVT LTD., GURGAON

In the result, the appeals of the assessee are partly allowed and the appeal of the department is dismissed

Bench: Sh. N. S. Saini & Sh. Sudhanshu Srivastavaita No. 2096/Del/2015 : Asstt. Year : 2010-11 M/S Concentrix Daksh Services India Vs Deputy Commissioner Of Pvt. Ltd., (Erstwhile Known As Ibm Income Tax, Circle-4(1), Daksh Business Process Services Pvt. New Delhi Ltd.), 4Th Floor, Tower-B, Building No. 8, Cyber City, Dlf, Phase-Ii, Gurgaon, Haryana (Appellant) (Respondent) Pan No. Aabcd4187D

46A of the Act and no such amount shall be treated as dividend in view of provisions of Section 2(22)(iv). 5. With a view to bring about further clarity on this issue as a step towards non-adversarial tax regime, the CBDT hereby directs that as a matter of general principle, no fresh notice for assessment/reassessment/non-deduction of TDS

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.

Section 40(a)(ia) was amended vide Finance Act, 2014 whereby disallowance in respect of default in payment of TDS in case of payments to residents is restricted to 30% instead of 100%, and since the amendment is curative in nature and have been made to remove the undue hardships to the assessee and accordingly should be applied retrospectively

ACIT, CIRCLE-18(2), NEW DELHI vs. NTL LEMNIS INDIA P.LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

TDS under section 195 and disallowance under section 40(a)(1). From above submission, it is submitted that the learned AO has erred in facts as well as in law in adding to income Rs. 6,74,32,200/-. Your honour is kindly requested to allow the appeal & delete the additions made by learned AO in the interest of equity