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 u/s 40(a)(ia) of the Act does not arise just because there is a violation of provision of section 194C(7) of the Act. The section 194C(6

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]

6) are independent of section 194C(7), and just because there is violation of provisions of section 194C(7), disallowance

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

6 of 59 Revenue and the assessee were under the bona fide belief for nearly a decade that tax was not deductible at source on payment of transaction charges, no fault can he found with the assessee In not deducting the tax at source in the assessment Year in question and consequently disallowance made by the Assessing Officer tinder section

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

194C (TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J(3) Explanation (a)). Neither the provision obliges the person making the payment to deduct anything from contractual payments such as those made for reimbursement of expenses, other than what is defined as "income". The law thus obliges only amounts

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

194C (TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J(3) Explanation (a)). Neither the provision obliges the person making the payment to deduct anything from contractual payments such as those made for reimbursement of expenses, other than what is defined as "income". The law thus obliges only amounts

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

194C (TDS for "work") and section 194J (TDS of income from "professional services"—the latter expression defined expansively by section 194J(3) Explanation (a)). Neither the provision obliges the person making the payment to deduct anything from contractual payments such as those made for reimbursement of expenses, other than what is defined as "income". The law thus obliges only amounts

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

194C, specifically sub-section (6) and sub-section (7) dismissed the appeal of the assessee on this ground. It appears that the ld. CIT(A) could not understand the facts of the case and the reasons for disallowance

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

194C of the Act. 28.3 That the assessing officer erred on facts and in law in not appreciating, that since the recipient had, in any case, included the aforesaid receipt as part of taxable income, the aforesaid expenditure could not have been disallowed in the hands of assessee under section 40(a)(ia) of the Act. 28.4 That the assessing

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 read with 40(a)(ia) applied. He accordingly, disallowed the payment of Rs. 6,38,64,018/-. 25. For the same

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

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

6) of the I.T. Act as well, the Department did not take any adverse view against the assessee- company and similar claim of assessee-company has not been disturbed. PB-1066 to 1095 are the intimation under section 143(1) of I.T. Act issued by the Department for several preceding assessment years under section 143(1), in which, similar claim

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

6 and 7 thereof refer (copy at page 165-167 of the Paper Book). The Revenue’s appeal in AY 2011-12 against the CIT(A)’s order stands dismissed by the order of the Tribunal in ITA No. 1268/Del/2015 dated 14.3.2023. The appeal of the Revenue pertaining to AY 2012-13 against the deletion of similar disallowance

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

6 and 7 thereof refer (copy at page 165-167 of the Paper Book). The Revenue’s appeal in AY 2011-12 against the CIT(A)’s order stands dismissed by the order of the Tribunal in ITA No. 1268/Del/2015 dated 14.3.2023. The appeal of the Revenue pertaining to AY 2012-13 against the deletion of similar disallowance

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

6 and 7 thereof refer (copy at page 165-167 of the Paper Book). The Revenue’s appeal in AY 2011-12 against the CIT(A)’s order stands dismissed by the order of the Tribunal in ITA No. 1268/Del/2015 dated 14.3.2023. The appeal of the Revenue pertaining to AY 2012-13 against the deletion of similar disallowance

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

6 and 7 thereof refer (copy at page 165-167 of the Paper Book). The Revenue’s appeal in AY 2011-12 against the CIT(A)’s order stands dismissed by the order of the Tribunal in ITA No. 1268/Del/2015 dated 14.3.2023. The appeal of the Revenue pertaining to AY 2012-13 against the deletion of similar disallowance

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

6 14.2. That on facts and circumstances of the case, the assessing officer failed to appreciate that the aforesaid costs were abnormal in nature and, therefore, in accordance with the consistent, regular and accepted method of accounting, was not considered for the purpose of valuation of closing inventory. 15. That the assessing officer erred on facts

M M CREATIONS,NEW DELHI vs. ACIT, CIRCLE- 32(1), NEW DELHI

In the result, the appeal of assessee is partly allowed for statistical purposes on grounds no

Bench: SHRI CHANDRA MOHAN GARG (Judicial Member), DR. B.R.R. KUMAR (Accountant Member)

disallowed us 40(a) (ia) patently wrong on assumptions & presumptions without pointing out contradiction in the submission of the appellant assessee before it. The "cost of sales" cannot be covered by the provision of section 194C(6

COMMISSIONER OF INCOME TAX vs. CAREER LAUNCHER INDIA LTD

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

Section 194C read with 40(a)(ia) applied. He accordingly, disallowed the payment of `6,38,64,018/-. 25. For the same

ACIT, CC- 1, NEW DELHI vs. SAHARA INDIA COMMERCIAL CORP. LTD., KOLKATA

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

194C of the Act. The CIT(A) deleted the disallowance holding that the factum of expenditure or its relation to the assessee’s business was not disputed by the AO. The AO made disallowance primarily for noncompliance of TDS provisions or deduction of tax at source under wrong section. It is an undisputed fact that expenditure of Rs.1