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)

disallowance under particular Section does not arise just because there is violation of provisions of Section 194C (7) of the Act. 8. The Ld. DR submitted

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)

7. The 2nd argument of the Ld. authorized representative was that the disallowance under that section, If any, should have been restricted to the amount remaining payable as on the last date of the previous year and it cannot apply on the amount already paid by the appellant. For this he submitted as under:- a) It is further alternatively submitted

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

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 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

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

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

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

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

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

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

disallowance under Section 40(a)(ia) of the Act. On a careful consideration of the issue, it seems to us that it would not be possible to view the agreement as a contract for carrying out any work by the franchisee. The terms of contract which we have referred to show that the arrangement consists of mutual obligations and rights

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

7) of the Act, on the ground that deduction under the former section needs to be computed by recording inter- unit transfer at market price. 35. That the assessing officer erred on facts and in law in disallowing deduction under section 80IC by an amount of Rs. 227,47,04,870, (restricted to Rs. 190,38,38,681), invoking provisions

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

disallowance of Rs.3,37,10,410/- is hereby confirmed.” 7. From the reading of the above it is clear that the ld. CIT(A) dismissed the appeal of the assessee on this ground mainly on the issue of non-compliance of sub-section (7) of Section 194C

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

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

disallowed in the absence of TDS being deducted. The A.O. noted in the show cause notice to explain whether provisions of Section 44BBA is applicable in the case of assessee and that assessee failed to provide tax residence certificate of all concerned parties and that Article 8 of DTAA with concerned State/Country governs the air transport and freight related things

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) & 194C(7

COMMISSIONER OF INCOME TAX vs. OPERA GLOBAL PVT LTD

disallowed holding that there was failure to deduct tax at source under Section 194C of the Act. Accordingly, the income as declared was enhanced by the said amount. 4. Section 194C was inserted by Finance Act, 1972 to mandate deduction of tax at source, on payments made to a contractor for carrying out any work including supply of labour

COMMISSIONER OF INCOME TAX vs. CAREER LAUNCHER INDIA LTD

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

194C and accordingly Section 40(A)(ia) of the of the (sic.) Income Tax Act, 1961 is attracted? (2) Whether the Income Tax Appellate Tribunal is right in deleting addition of Rs.37,44,000/- made by the Assessing Officer on account of disallowance of bonus paid to the Directors in terms of Section 36(1)(ii) of the Income