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296 results for “TDS”+ Section 46Aclear

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Key Topics

Section 68105Addition to Income85Disallowance44Section 143(3)40TDS36Section 14834Section 4033Section 14729Section 143(2)22Section 37

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

ITA 2366/DEL/2019[2014-15]Status: DisposedITAT Delhi15 May 2020AY 2014-15

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

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

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

Showing 1–20 of 296 · Page 1 of 15

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22
Section 14421
Deduction20
ITA 1365/DEL/2018[2012-13]Status: DisposedITAT Delhi15 May 2020AY 2012-13

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

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

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

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

ITA 2601/DEL/2019[2014-15]Status: DisposedITAT Delhi15 May 2020AY 2014-15

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

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

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

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

ITA 1607/DEL/2018[2012-13]Status: DisposedITAT Delhi15 May 2020AY 2012-13

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

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

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

ITA 5559/DEL/2017[2014-15]Status: DisposedITAT Delhi11 Oct 2021AY 2014-15

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

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Gangadhar Panda, CIT- DR
Section 13(4)Section 133(6)Section 195(2)Section 197(1)Section 201Section 201(1)

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

ITA 1095/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Sept 2019AY 2013-14

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

For Appellant: Shri Vijay Kumar GuptaFor Respondent: Shri Atiq Ahmad, Sr. D.R
Section 194Section 194CSection 201(1)

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

ITA 3379/DEL/2018[2013-14]Status: DisposedITAT Delhi05 May 2022AY 2013-14

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

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

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

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

ITA 3383/DEL/2018[2017-18]Status: DisposedITAT Delhi05 May 2022AY 2017-18

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

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

ITA 3382/DEL/2018[2016-17]Status: DisposedITAT Delhi05 May 2022AY 2016-17

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

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

ITA 3380/DEL/2018[2014-15]Status: DisposedITAT Delhi05 May 2022AY 2014-15

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

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

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

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

ITA 3377/DEL/2018[2011-12]Status: DisposedITAT Delhi05 May 2022AY 2011-12

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

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

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

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

In the result, appeal of the assessee is allowed

ITA 4115/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

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

Section 147Section 68

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

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

In the result, appeal of the assessee is allowed

ITA 4067/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

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

Section 147Section 68

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

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

ITA 2495/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Feb 2019AY 2010-11

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

For Appellant: Sh. G. C. Srivastava, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR

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

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

ITA 1560/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Feb 2019AY 2011-12

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

For Appellant: Sh. G. C. Srivastava, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR

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

ITA 6724/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Mar 2019AY 2013-14

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

For Appellant: Shri Ved Jain, Advocate And Shri Himanshu Aggarwal, CAFor Respondent: Shri Surender Pal, Sr.D.R
Section 40

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

ITA 6006/DEL/2019[2013-14]Status: DisposedITAT Delhi22 Jan 2024AY 2013-14

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

For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(3)Section 195Section 40Section 9Section 9(1)

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

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S. ACE INFRACITY DEVELOPERS PVRIVATE LTD, NOIDA

In the result, appeal of the Revenue is dismissed

ITA 4104/DEL/2025[2022-23]Status: DisposedITAT Delhi28 Nov 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2022-23] Dcit Vs M/S. Ace Infracity Developers Pvt. Central Circle-1, Ltd., Plot No. Ib, Gautam Budh A.R.T.O Complex, Nagar-201301 Sector-33, Noida-201301. Pan-Aakca8693E Appellant Respondent

Section 132Section 139(1)Section 143(2)Section 143(3)Section 37Section 37(1)Section 68Section 69A

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