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

section 40(a)(ia) of the Act. But the revenue's contention is that the payments are in the nature of machinery hire charges falling under the head 'rent' and the previous provisions of section 194-I of the Act are applicable. According to revenue, the assessee has deducted tax @ 1% u/s. 194C(2) of the Act as against

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

disallowed on the ground of the same being contingent in nature. He further submitted that similar provision for increase in prices as at the end of the year was accepted and allowed in Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CENTRAL CIRCLE 6, NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

section 194I of the Act. Hence, the disallowance of guarantee fee of Rs.42,58,93,218/- under section 40(a)(ia) of the Act made

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CIRCLE 76(1), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

section 194I of the Act. Hence, the disallowance of guarantee fee of Rs.42,58,93,218/- under section 40(a)(ia) of the Act made

SUMITA SINGHAL,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

section 194I of the Act. Hence, the disallowance of guarantee fee of Rs.42,58,93,218/- under section 40(a)(ia) of the Act made

R V INTERIOR PVT. LTD. ,DELHI vs. PCIT, DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

section 194I of the Act. Hence, the disallowance of guarantee fee of Rs.42,58,93,218/- under section 40(a)(ia) of the Act made

M/S AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,,GURGAON vs. JCIT, NEW DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

disallowance under section 40(a)(ia) read with Section 194I of the Act account of non-deduction of tax at source

AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE-1, NEW DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

disallowance under section 40(a)(ia) read with Section 194I of the Act account of non-deduction of tax at source

M/S VALUE FIRST DIGITAL MEDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

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

Section 194I of the Act. Thus, deduction of tax at source by the assessee would result in double taxation of tax on aforesaid income. Therefore, the CIT(A) as well as Assessing Officer was not right in disallowing

VALUE FIRST DIGITAL MEDIA PVT. LTD.,,NEW DELHI vs. DCIT, CIRCLE-26(1), NEW DELHI

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

Section 194I of the Act. Thus, deduction of tax at source by the assessee would result in double taxation of tax on aforesaid income. Therefore, the CIT(A) as well as Assessing Officer was not right in disallowing

DCIT, NEW DELHI vs. M/S. JINDAL SAW LTD., NEW DELHI

In the result, the appeal is dismissed

Bench: Sh. G. S. Pannu, Hon’Ble & Sh. Saktijit Dey

disallowance made under section 40(a)(ia) of the Act. 12. Briefly the facts are, in course of assessment proceedings, the Assessing Officer noticed that while making payment towards bus hire charges and wharfage, the assessee has deducted tax under section 194C instead of section 194I

DCIT, NEW DELHI vs. M/S. JINDAL SAW LTD., NEW DELHI

In the result, the appeal is dismissed

Bench: Sh. G. S. Pannu, Hon’Ble & Sh. Saktijit Dey

disallowance made under section 40(a)(ia) of the Act. 12. Briefly the facts are, in course of assessment proceedings, the Assessing Officer noticed that while making payment towards bus hire charges and wharfage, the assessee has deducted tax under section 194C instead of section 194I

M/S. JINDAL SAW LTD.,,DELHI vs. DCIT, NEW DELHI

In the result, the appeal is dismissed

Bench: Sh. G. S. Pannu, Hon’Ble & Sh. Saktijit Dey

disallowance made under section 40(a)(ia) of the Act. 12. Briefly the facts are, in course of assessment proceedings, the Assessing Officer noticed that while making payment towards bus hire charges and wharfage, the assessee has deducted tax under section 194C instead of section 194I

DCIT, NEW DELHI vs. M/S. JINDAL SAW LTD.,, NEW DELHI

In the result, the appeal is dismissed

Bench: Sh. G. S. Pannu, Hon’Ble & Sh. Saktijit Dey

disallowance made under section 40(a)(ia) of the Act. 12. Briefly the facts are, in course of assessment proceedings, the Assessing Officer noticed that while making payment towards bus hire charges and wharfage, the assessee has deducted tax under section 194C instead of section 194I

M/S. JINDAL SAW LTD.,,DELHI vs. DCIT, NEW DELHI

In the result, the appeal is dismissed

Bench: Sh. G. S. Pannu, Hon’Ble & Sh. Saktijit Dey

disallowance made under section 40(a)(ia) of the Act. 12. Briefly the facts are, in course of assessment proceedings, the Assessing Officer noticed that while making payment towards bus hire charges and wharfage, the assessee has deducted tax under section 194C instead of section 194I

INCOME TAX OFFICER, NEW DELHI vs. R L STEEL AND ENERGY LIMITED, NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshincome Tax Officer, Vs. Rl Steel & Energy Ltd, New Delhi 70, Daryaganj, New Delhi (Appellant) (Respondent) Pan: Aaacr5809B Assessee By : Shri Akhilesh Bhargava, Ca Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 07/01/2026 Date Of Pronouncement 11/03/2026

section 194I of the Act. Accordingly, the Learned AO proceeded to disallow the expenses for short deduction of tax at source

AAMANTARAN VTRAVEL CO. P.LTD,NEW DELHI vs. DCIT, CIRCLE-1(1), NEW DELHI

In the result, appeal of Assessee is allowed for statistical purposes

Bench: Shri G.D. Agarwal & Shri Bhavnesh Saini

disallowed the amount in question. The Ld. CIT(A) referred to CBDT Circular No.5 of 2002 Dated 30.07.2002 clarifying the applicability of provisions of Section 194I

MIRKANA ENGINEERING P LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal filed by the assessee is allowed with above direction

Bench: Shri R.P.Tolani, Hon’Ble & Shri Prashant Maharishimirkana Engineering P Ltd, Vs. Ito, A-19, Mcie, Mathura Road, New Ward-6(2), Delhi New Delhi Pan:Aaccm5513F (Appellant) (Respondent)

194I of the Act holding that tax is required to be deducted on parking charges u/s 194C of the Act. Further, with respect to the other sum of rent paid of Rs. 1354464/- the disallowance was confirmed. Consequently, he confirmed the disallowance of Rs. 37400/- and Rs. 1354464/- u/s 40(a)(ia) read with Section