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

disallowed the reimbursement of expenditure made to SITV Network, under section 40(a)(ia) of the Act alleging the following: - No formal agreement between assessee and SITV network for reimbursement of expenses. - Book entry is passed at the end of year. - TDS deducted was deducted u/s 194C

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

disallowed the reimbursement of expenditure made to SITV Network, under section 40(a)(ia) of the Act alleging the following: - No formal agreement between assessee and SITV network for reimbursement of expenses. - Book entry is passed at the end of year. - TDS deducted was deducted u/s 194C

M/S TATA PROJECTS LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result, appeals of the assessee are allowed

Bench: Shri O.P. Kant & Smt Suchitra Kamblei.T.A .No.-4403/Del/2016 (A.Y 2014-15) & I.T.A .No.-4404/Del/2016 (A.Y 2015-16)

Section 194C (6) disallowance under particular Section does not arise just because there is violation of provisions of Section 194C

M/S TATA PROJECTS LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result, appeals of the assessee are allowed

Bench: Shri O.P. Kant & Smt Suchitra Kamblei.T.A .No.-4403/Del/2016 (A.Y 2014-15) & I.T.A .No.-4404/Del/2016 (A.Y 2015-16)

Section 194C (6) disallowance under particular Section does not arise just because there is violation of provisions of Section 194C

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

disallowable under section 40(a)(ia) of the Act. 28.2 That the assessing officer erred on facts and in law in not appreciating that provisions of section 40(a)(ia) were, even otherwise, not applicable, since the assessee was under bonafide belief that tax was liable to be deducted at source from the aforesaid payment under section 194C

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. QUIPPO OIL AND GAS INFRASTRUCTURE LTD., NEW DELHI

In the result, the ground no

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

disallowance under section 4o(a)(ia) does not arise if the assessee complies with the provisions of section 1940(6). 33. In view of the above and respectfully following the judicial reasoning delineated in the above judgments, we find that if the assessee complies with the provisions of section 194C

DCIT, NEW DELHI vs. M/S. C L EDUCATE LTD., NEW DELHI

In the result ground number of the appeal of revenue is dismissed

Bench: Shri A.T.Varkey & Shri Prashant Maharishi

section 194C relating to tax deduction at source and consequently the disallowance under Section 40(a)(ia) of the Act. On a careful

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

section 194J instead of 194C of the Act. Accordingly, due to the difference in TDS rate, the Ld. AO disallowed

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

section 194J instead of 194C of the Act. Accordingly, due to the difference in TDS rate, the Ld. AO disallowed

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

section 194J instead of 194C of the Act. Accordingly, due to the difference in TDS rate, the Ld. AO disallowed

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

section 194J instead of 194C of the Act. Accordingly, due to the difference in TDS rate, the Ld. AO disallowed

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

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

disallowance made under section 40(a)(ia) of the I.T. Act”. 33 ITA.No.301/Del./2018 M/s. KGL Network (P) Ltd., Delhi. 18. ITAT, Mumbai Bench in the case of ITO vs. Universal Traffic Co. (2014) 42 CCH 55 (Mum-Tribu.) held as under : “A custom house agent (CHA) is not liable to deduct TDS under section 194C

CHANDIGARH FREIGHT CARRIER,MEERUT vs. PR. CIT , GHAZIABAD

In the result, appeal of the assessee is accordingly allowed

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma[Assessment Year: 2015-16] Chandigarh Freight Carrier Vs. Pr. Cit 329, Uttam Nagar, Gupta Colony Ghaziabad Meerut, Uttar Pradesh-250 002 Pan No. Aahfc 1874 H [Appellant] [Respondent]

section 194C(7), disallowance under section 40(a)(ia) does not arise if the assessee complies with the provisions of section

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

disallowable under section 40(a)(ia) of the Act on the ground that failed to deduct tax at source (TDS) therefrom under section 194C

SHESH DHAR CHAUBE,NEW DELHI vs. ITO WARD - 39(4), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 4001/Del/2019 : Asstt. Year : 2015-16 Shesh Dhar Chaube, Vs Income Tax Officer, Flat No. 17, E-2 Block, Pocket-1, Ward-39(4), Rohini, New Delhi-110085 New Delhi-110001 (Appellant) (Respondent) Pan No. Aacpc0843P

disallowed an amount of Rs.3,37,10,410/- being 30% of the total freight payment, under Section 40(a)(ia) of the Act, giving his findings at Page 3, Para 5.1 which read as under: “5.1 Regarding non-deduction of TDS for making payment to transporters, the assessee has not furnished a list for whom Section 194C

COMMISSIONER OF INCOME TAX vs. CAREER LAUNCHER INDIA LTD

In the result, the first three substantial questions of law in ITA

section 194C relating to tax deduction at source and consequently the disallowance under Section 40(a)(ia) of the Act. On a careful

COMMISSIONER OF INCOME TAX vs. OPERA GLOBAL PVT LTD

Section 194C and, therefore, the entire expenditure of Rs.14,57,703/- and Rs. 77,69,537/- was disallowed. Thus, addition

DAAWAT FOODS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, assessee’s appeal in ITA

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) & Daawat Foods Ltd., Vs. Acit, Unit No.134, 1St Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 Pan No. Aaccd 3698 N (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue By Ms. Nidhi Srivastava, Cit-D.R Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021 Order Per Anil Chaturvedi, Am: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 28.03.2013 Of The Commissioner Of Income Tax (A)-Xxxiii, New Delhi Relating To Assessment Years 2007-08 & 2008-09. Ita Nos.4157 & 4158/Del/2013 Daawat Foods Ltd Vs. Acit A.Y. 2007-08 & 2008-09 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

194C are not applicable to such payment and no TDS is required to be made payment. 16. That CIT(A) has failed to appreciate that the provision of Section 40(a)(ia) are not applicable in respect of disallowances