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

65,728) / Rs. 3,48,090 = Rs. 11,71,623. This methodology is defensible and is used by most AOs. It reflects the proportionate relationship between the TDS shortfall and the gross payment. However, there is an alternative line of reasoning: under section

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

TDS returns. In the absence of enabling provisions, levy of fees could not be effected in the course of intimation issued under section 200A of the Act prior to 01.06.2015. 25. The Amritsar Bench of Tribunal in Sibia Health Care (P.) Ltd.v. Dy. CIT [2016] 65

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

TDS returns. In the absence of enabling provisions, levy of fees could not be effected in the course of intimation issued under section 200A of the Act prior to 01.06.2015. 25. The Amritsar Bench of Tribunal in Sibia Health Care (P.) Ltd.v. Dy. CIT [2016] 65

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

TDS returns. In the absence of enabling provisions, levy of fees could not be effected in the course of intimation issued under section 200A of the Act prior to 01.06.2015. 25. The Amritsar Bench of Tribunal in Sibia Health Care (P.) Ltd.v. Dy. CIT [2016] 65

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Joginder Singh

TDS returns. In the absence of enabling provisions, levy of fees could not be effected in the course of intimation issued under section 200A of the Act prior to 01.06.2015. 17 ITA Nos.4050 to 4054/Del./2016 Samikaran Learning Pvt. Ltd. 25. The Amritsar Bench of Tribunal in Sibia Health Care (P.) Ltd. v. Dy. CIT [2016] 65

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Joginder Singh

TDS returns. In the absence of enabling provisions, levy of fees could not be effected in the course of intimation issued under section 200A of the Act prior to 01.06.2015. 17 ITA Nos.4050 to 4054/Del./2016 Samikaran Learning Pvt. Ltd. 25. The Amritsar Bench of Tribunal in Sibia Health Care (P.) Ltd. v. Dy. CIT [2016] 65

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

65,561 Taxpayer Operating Profit 5,81,17,179 Arm's Length OP/ OR 4.83% Arm’s Length profit 5,80,99,236 Diff. between the ALP and -17,943 reported margin international transaction 342570563 Proportionate Adjustment (5,369) 5% of international 1,71,28,528 1 transatransactions * the above calculation does not include M/s. Delhi Duty Free Services

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

65,561 Taxpayer Operating Profit 5,81,17,179 Arm's Length OP/ OR 4.83% Arm’s Length profit 5,80,99,236 Diff. between the ALP and -17,943 reported margin international transaction 342570563 Proportionate Adjustment (5,369) 5% of international 1,71,28,528 1 transatransactions * the above calculation does not include M/s. Delhi Duty Free Services

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

65,561 Taxpayer Operating Profit 5,81,17,179 Arm's Length OP/ OR 4.83% Arm’s Length profit 5,80,99,236 Diff. between the ALP and -17,943 reported margin international transaction 342570563 Proportionate Adjustment (5,369) 5% of international 1,71,28,528 1 transatransactions * the above calculation does not include M/s. Delhi Duty Free Services

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

65,561 Taxpayer Operating Profit 5,81,17,179 Arm's Length OP/ OR 4.83% Arm’s Length profit 5,80,99,236 Diff. between the ALP and -17,943 reported margin international transaction 342570563 Proportionate Adjustment (5,369) 5% of international 1,71,28,528 1 transatransactions * the above calculation does not include M/s. Delhi Duty Free Services

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

65. In the light of the aforesaid discussions, we are of the view that the order passed by the authorities holding that Section 194H of the Act is attracted to the facts of the case is unsustainable." 10. As we take note of the views so expressed by Hon'ble Karnataka High Court, we may also note that this issue

M/S. BAIN & COMPANY INDIA PVT. LTD.,GURGAON vs. ITO (TDS) (INTERNATIONAL TAXATION), NEW DELHI

TDS under section 195 of the Income Tax Act can be held liable to deduct such sums at a time when explanation 4 was factually not on the statute book, all deductions liable to be made and the assessment years in question being prior to the year 2012. 81. This question is answered by two latin maxims, lex non cogit

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

65,000/- 2,31,81,507/- 46,36,302/- 81,110/- 16,222/- 30,000/- 6,002/- 1,88,28 37,656/- Total TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda

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

65,000/- 2,31,81,507/- 46,36,302/- 81,110/- 16,222/- 30,000/- 6,002/- 1,88,28 37,656/- Total TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda

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

65,000/- 2,31,81,507/- 46,36,302/- 81,110/- 16,222/- 30,000/- 6,002/- 1,88,28 37,656/- Total TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda

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

65,000/- 2,31,81,507/- 46,36,302/- 81,110/- 16,222/- 30,000/- 6,002/- 1,88,28 37,656/- Total TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda

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

65,000/- 2,31,81,507/- 46,36,302/- 81,110/- 16,222/- 30,000/- 6,002/- 1,88,28 37,656/- Total TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda

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

65,000/- 2,31,81,507/- 46,36,302/- 81,110/- 16,222/- 30,000/- 6,002/- 1,88,28 37,656/- Total TDS 46,96,182/- Interest 19,24,001/- Grand Total 66,20,183/- 7.2. So far as Commission on Student Recruitment/ Admission is concerned, the Learned Counsel for the 31 ITA.No.3377 to 3383/Del./2018 M/s. Sharda