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

TDS deduction on the reimbursement payment to JVC. 4. Unreconciled difference: A massive difference of Rs. 58,85,443 existed between the assessee's booking of reimbursement (Rs. 49,32,507) and the JVC's recording of receipt of these funds (Rs. 10,39,2583 [sic in original document]). The assessee's explanation (differing finalization dates) was unsatisfactory . Revenue

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CENTRAL CIRCLE 6, NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

96,44,061/- under section 40(a)(ia) of the Act will be justified otherwise not. 22. At the outset, the Ld. Sr. Counsel drew our attention to the Tribunal decision in the assessee’s own case in ITA No. 6370/Del/2019 AY 2015-16; wherein it had been held that the provisions of section 194C of the Act were

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CIRCLE 76(1), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

96,44,061/- under section 40(a)(ia) of the Act will be justified otherwise not. 22. At the outset, the Ld. Sr. Counsel drew our attention to the Tribunal decision in the assessee’s own case in ITA No. 6370/Del/2019 AY 2015-16; wherein it had been held that the provisions of section 194C of the Act were

SUMITA SINGHAL,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

96,44,061/- under section 40(a)(ia) of the Act will be justified otherwise not. 22. At the outset, the Ld. Sr. Counsel drew our attention to the Tribunal decision in the assessee’s own case in ITA No. 6370/Del/2019 AY 2015-16; wherein it had been held that the provisions of section 194C of the Act were

R V INTERIOR PVT. LTD. ,DELHI vs. PCIT, DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

96,44,061/- under section 40(a)(ia) of the Act will be justified otherwise not. 22. At the outset, the Ld. Sr. Counsel drew our attention to the Tribunal decision in the assessee’s own case in ITA No. 6370/Del/2019 AY 2015-16; wherein it had been held that the provisions of section 194C of the Act were

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

TDS falling under different provisions, no disallowance can be made by invoking provisions of section 40(a)(i) of the Act. The Judgment passed by Calucutta High Court in the case of CIT vs. S. K. Tekriwal [2014] 46 taxmann.com 444 (Calcutta) (PB-688 to 689) is relevant on this issue, which has been subsequently followed by Hon‟ble high

JASJIT SINGH,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

sections 195 and 205 of the Act, we are of the considered view that when Revenue Department has accepted the fact that the TDS to the tune of Rs.2,04,96

JASJIT SINGH,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

sections 195 and 205 of the Act, we are of the considered view that when Revenue Department has accepted the fact that the TDS to the tune of Rs.2,04,96

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

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

section 143(1) of the I.T. Act. 6. The Ld. CIT(A), however, did not accept the contention of the assessee-company and noted that copies of the sample invoices have been furnished. M/s. Samsung India Ltd., makes payment to the assessee-company after deducting TDS, which needs to be routed through P & L A/c. The assessee- 14 ITA.No.301/Del

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

96,37,846/-. ITA No.1365,1379/Del/2018 & 2366/Del/2019 7. In appeal, the ld.CIT(A) held that the AMP expenditure is not an international transaction in the absence of sufficient evidence towards understanding, arrangement or action in concert in the case of manufacturing segment. He was of the opinion that the high scale of AMP expenditure year on year basis

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

96,37,846/-. ITA No.1365,1379/Del/2018 & 2366/Del/2019 7. In appeal, the ld.CIT(A) held that the AMP expenditure is not an international transaction in the absence of sufficient evidence towards understanding, arrangement or action in concert in the case of manufacturing segment. He was of the opinion that the high scale of AMP expenditure year on year basis

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

96,37,846/-. ITA No.1365,1379/Del/2018 & 2366/Del/2019 7. In appeal, the ld.CIT(A) held that the AMP expenditure is not an international transaction in the absence of sufficient evidence towards understanding, arrangement or action in concert in the case of manufacturing segment. He was of the opinion that the high scale of AMP expenditure year on year basis

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

96,37,846/-. ITA No.1365,1379/Del/2018 & 2366/Del/2019 7. In appeal, the ld.CIT(A) held that the AMP expenditure is not an international transaction in the absence of sufficient evidence towards understanding, arrangement or action in concert in the case of manufacturing segment. He was of the opinion that the high scale of AMP expenditure year on year basis

CRICKET SOUTH AFRICA (NPC),SOUTH AFRICA vs. ACIT, CIRCLE 1(2)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeal is allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2013-14

TDS return under Section 194E for Rs.4,68,96,484 under Section 195 for Rs.1,07,16,433, whereas, the assessee

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 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 Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

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 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 Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

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 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 Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms

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 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 Educational Trust, Greater Noida, Uttar Pradesh. Assessee submitted that the MOU entered into with the various parties in different countries contains standard terms