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

section 40 Mr. Arjun Punjj 47,91,500 TDS deducted under section 194J Professional fees The tax auditor in its tax audit

ACIT, DELHI vs. M/S. THE INDIAN NEWS PAPER SOCIETY, NEW DELHI

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 194-1 on payments made to MMRDA inasmuch as:- a) decision dated 10.12.2015 of jurisdictional Delhi High Court in Respondent- Assessee's own case dismissing departmental appeal nos. ITA 918 and 920 of 2015 for earlier assessment years is completely and absolutely on all fours on facts as well as in law with that obtaining in current Assessment Year

DCIT, NEW DELHI vs. M/S XANSA INDIA LTD., NOIDA

In the result appeal of the revenue is dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishi

Sections 4, 5, 9, 90, 91 as well as the provisions of DTAA are also relevant, while applying tax deduction at source provisions. Reference to ITO(TDS

C.I.T vs. INDIAN SUGAR EXIM CORPORATION LTD

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:440-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

COMMISSIONER OF INCOME TAX DELHI II vs. LEROY SOMER & CONTROLS INDIA P.LTD.

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:423-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:434-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:430-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:429-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:392-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

COMMISSIONER OF INCOME TAX vs. BIOSEED RESEARCH (INDIA) PVT. LIMITED

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:390-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:442-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

COMMISSIONER OF INCOME TAX vs. C.J.INTERNATIONAL HOTELS LTD.

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:431-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:433-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

COMMISSIONER OF INCOME TAX DELHI-1 vs. ALLIED STRIPS LTD

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:388-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:426-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

COMMISSIONER OF INCOME TAX DEL vs. M/S JINDAL EXPORTS LTD.

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:387-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

CIT vs. OCL INDIA LTD

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:439-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different

COMMISSIONER OF INCOME TAX vs. CADENCE DESIGN SYSTEMS I.P.LTD.

The appeals are dismissed

91 are not taken into account while charging interest under the aforesaid sections. Under section 140A also, interest is required to be paid for any delay in furnishing the return or for any default or delay in 2009:DHC:438-DB 38.2 It has been represented from several quarters that the tax credit allowed under section 115JAA is no different