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)

disallowance u/s 40(a)(ia) in the return filed by the assessee for Assessment Year 2009-10. Therefore, notice is not time barred. The ld AO thereafter held that the assessee has not deducted tax of Rs. 23871484/- and therefore, he treated the assessee as the „assessee in default‟ for that sum. He further charged interest u/s 201(1A) amounting

NTT DATA GLOBAL DELIVERY SERVICES LTD.,BANGALORE vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishintt Data Global Delivery Vs. Dcit, Services Ltd, Circle-13(1), No. 17, South End Road, New Delhi Bangalore Pan: Aabck7777J (Appellant) (Respondent)

3. In nutshell, the facts shows that assessee company is engaged in the business of providing information technology services primary to its group companies. It filed its return of income declaring total income of INR 31 7320 720. The assessee claimed deduction under section 10 A of the income tax act in the return of income With respect

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

10. The Learned PCIT had invoked Clause (a) of Explanation to Section 12AB(4) of the Act by stating that the Assessee had committed specified violation thereon. The provisions of Section 12AB(4) of the Act together with its Explanation are already reproduced hereinabove. On a plain and harmonious reading of Clause (a) of Explanation to Section 12AB

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

MINDA INDUSTRIES LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

THE COMMISSIONER OF INCOME TAX vs. HCL PEROT SYSTEMS LTD.

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

COMMISSIONER OF INCOME TAX vs. AKM SYSTEMS PVT LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning