BHARTI AIRTEL LIMITED,GURUGRAM vs. DCIT TDS CIRCLE, GURGAON, GURGAON

In the result, Appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrabharti Airtel Limited Vs Deputy Commissioner Of Income Plot No. 16, Udyogvihar, Tax, Tds Circle, 6Th Floor, Phase-Iv, Gurugram, Vanijayanikunj, Hsiidc, Haryana-122015 Building Udyogvihar, Phase-V, Pan: Aaacb2894G Near Shankar Chowk, Haryana Gurugram, Appellant Respondent Assessee By Sh. Ajay Vohra, Sr. Adv, Sh. Rohit Jain, Adv & Shivam Gupta, Ca Revenue By Sh. Diyainder Singh Sidhu, Cit Dr Date Of Hearing 24/11/2025 Date Of Pronouncement /11/2025 Order

delay in filing the present Appeal is condoned. 5. The Ld. Senior Counsel further submitted that the solitary issue involved in the present Appeal is regarding the applicability of Section 194H

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

194H, 194I and 194J of the Act holding that the assessee is an „ assessee in default‟ for non deduction of tax at source amounting to Rs. 23871484/- u/s 201(1) and consequential interest u/s 201(1A) of Rs. 19817482/- was determined, was confirmed. 2. The assessee raised the following grounds of appeal:- “1. That the Commissioner of Income-tax (Appeals

M/S ONE MOBIKWIK SYSTEMS LTD,GURGAON vs. JOINT COMMISSIONER OF INCOME TAX (OSD). TDS CIRCLE, GURGAON

In the result the appeal of the assessee vide ITA No

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

condone the delay and proceed to adjudicate this appeal. 3.0 All the three appeals are revolving around a common issue and hence were heard together and are being adjudicated by this common order. The appeal vide ITA No.7830 for AY-2015-16 is taken as lead year for factual analysis. The decision taken therein shall apply mutatis mutandis

ONE MOBIKWIK SYSTEMS P.LTD,GURGAON vs. JCIT(OSD), TDS CIRCLE, GURGAON

In the result the appeal of the assessee vide ITA No

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

condone the delay and proceed to adjudicate this appeal. 3.0 All the three appeals are revolving around a common issue and hence were heard together and are being adjudicated by this common order. The appeal vide ITA No.7830 for AY-2015-16 is taken as lead year for factual analysis. The decision taken therein shall apply mutatis mutandis

M/S ONE MOBIKWIK SYSTEMS LTD,GURGAON vs. JOINT COMMISSIONER OF INCOME TAX (OSD), TDS CIRCLE, GURGAON

In the result the appeal of the assessee vide ITA No

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

condone the delay and proceed to adjudicate this appeal. 3.0 All the three appeals are revolving around a common issue and hence were heard together and are being adjudicated by this common order. The appeal vide ITA No.7830 for AY-2015-16 is taken as lead year for factual analysis. The decision taken therein shall apply mutatis mutandis

ITO, NEW DELHI vs. M/S. CANTABIL RETAIL INDIA LTD., NEW DELHI

In the result, C.O. preferred by the assessee is allowed for statistical purpose and the department’s appeal is dismissed as being infructuous

Bench: Shri S.V. Mehrotra : & Ms. Suchitra Kamble :Asstt. Yr: 2009-10 Income-Tax Officer, Vs. Catabil Retail India Ltd., Ward 49(3), New Delhi. B-47, Ist Floor, Lawrence Road Industrial Area, New Delhi. Pan: Aaack 3901 B C.O. No. 88/Del/2013 ( In Ita No. 821/Del/2012) Asstt. Yr: 2009-10 Catabil Retail India Ltd., Vs. Income-Tax Officer, B-47, Ist Floor, Lawrence Road Ward 49(3), New Delhi. Industrial Area, New Delhi. (Appellant) ( Respondent) Department By : Shri Anil Kumar Sharma Sr. Dr Assessee By : Shri Salil Kapoor Adv.

194H of the LT. Act 1961. 3. In not correctly appreciating the terms of the agreement and conduct of the parties in holding that the relationship between the assesses and the dealers is that of principal to principal. 4. The appellant craves leave to add, alter or amend any of the Grounds of appeal at the time of hearing

PR. COMMISSIONER OF INCOME TAX vs. M/S SPICE JET LTD.

delay in re- filing the appeals is condoned. Accordingly, the applications stand disposed of. ITA 482/2022 ITA 483/2022 ITA 485/2022 Present Income Tax Appeals have been filed challenging the Order dated 22nd April, 2019 passed in ITA No. 4226/Del/2014 for the Assessment Year 2011-12, Order dated 28th February, 2019 passed in ITA No. 6103/Del/2015 for the Assessment Year

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. SPICE JET LTD

delay in re- filing the appeals is condoned. Accordingly, the applications stand disposed of. ITA 482/2022 ITA 483/2022 ITA 485/2022 Present Income Tax Appeals have been filed challenging the Order dated 22nd April, 2019 passed in ITA No. 4226/Del/2014 for the Assessment Year 2011-12, Order dated 28th February, 2019 passed in ITA No. 6103/Del/2015 for the Assessment Year

PR. COMMISSIONER OF INCOME TAX vs. SPICE JET LTD

delay in re- filing the appeals is condoned. Accordingly, the applications stand disposed of. ITA 482/2022 ITA 483/2022 ITA 485/2022 Present Income Tax Appeals have been filed challenging the Order dated 22nd April, 2019 passed in ITA No. 4226/Del/2014 for the Assessment Year 2011-12, Order dated 28th February, 2019 passed in ITA No. 6103/Del/2015 for the Assessment Year

M/S. GREEN LINE (PUNJAB),NEW DELHI vs. ITO (TDS), NEW DELHI

In the result, the appeal of the assessee in Green Line Earth Ltd

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

condoned the delay in filing the appeal before the Tribunal and restored the appeal to the file of this Tribunal to hear the matter on merits qua the grounds raised by the assessee. Hence, the appeals of the assessee are admitted for adjudication. ITAs No.1102, 1103 & 1104//Del/2016 4. The only identical issue to be decided in these appeals

M/S. GREEN LINE (DELHI),NEW DELHI vs. ITO (TDS), NEW DELHI

In the result, the appeal of the assessee in Green Line Earth Ltd

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

condoned the delay in filing the appeal before the Tribunal and restored the appeal to the file of this Tribunal to hear the matter on merits qua the grounds raised by the assessee. Hence, the appeals of the assessee are admitted for adjudication. ITAs No.1102, 1103 & 1104//Del/2016 4. The only identical issue to be decided in these appeals

M/S. GREEN LINE EARTH LTD.,NEW DELHI vs. ITO (TDS), NEW DELHI

In the result, the appeal of the assessee in Green Line Earth Ltd

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023

condoned the delay in filing the appeal before the Tribunal and restored the appeal to the file of this Tribunal to hear the matter on merits qua the grounds raised by the assessee. Hence, the appeals of the assessee are admitted for adjudication. ITAs No.1102, 1103 & 1104//Del/2016 4. The only identical issue to be decided in these appeals

THE PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-8 vs. SRL RANBAXY LTD.

The appeal is dismissed

Bench: The Itat In The Impugned Order Was Whether The Respondent-Assessee Was Liable To Deduct Tax At Source Under Section 194H/194C Of The Income Tax Act, 1961 (‘Act’) On The Discounts Offered By Its Collection Agents/Franchises Etc. & Consequently, Whether The Disallowance Under Section 40(A) (Ia) Of The Act Would Be Attracted?

condoned. The application is disposed of. ITA No. 775/2017 & C.M. No. 32840/2017 (delay in filing) 3. Although the Court is not satisfied with the reasons given for delay in filing the appeal, the appeal has nevertheless been examined on merits. 4. The challenge in this appeal is to two orders of the Income Tax Appellate Tribunal (ITAT): (i) an order

COMMISSIONER OF INCOME TAX (TDS)-2 vs. M/S TV TODAY NETWORK LTD.

delay of 25 days in re-filing the appeal is condoned. The application shall stand disposed of. ITA 56/2024 1. Notice. Since the respondent is duly represented, let a reply, if so chosen and advised, be filed on this appeal within a period of three weeks from today. 2. Having heard learned counsels for parties, we note that the issue