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 by the assessee in its return of income under section 40 Mr. Arjun Punjj 47,91,500 TDS deducted under section 194J

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 by the assessee in its return of income under section 40 Mr. Arjun Punjj 47,91,500 TDS deducted under section 194J

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

Appeal of the Revenue is dismissed

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

disallowed the aforesaid expenses, invoking section 40(a)(ia), for the alleged failure of the assessee to deduct tax at source therefrom under section 194J

HERO MOTO CORP LTD.,NEW DELHI vs. NEAC, DELHI

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

disallowing reimbursement of expenses aggregating to Rs. 4,98,880 (being 30% of the entire expenditure of: Rs. 16,62,935) under section 40(a)(ia), on the ground that the appellant failed to deduct tax at source therefrom under section 194J

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

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

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

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

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

disallowing expenditure of Rs.9,01,80,410 incurred on account of fee paid to M/s G2 RAMS India Pvt Ltd. under section 40(a)(ia) on the ground that the assessee failed to deduct tax at source there from under section 194J

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

disallowing reimbursement of conveyance expenses aggregating to Rs. 9,68,081/- under section 40(a)(ia), on the ground that the appellant failed to deduct tax at source therefrom under section 194J

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

Disallowance under section 194J of the Act on account of non-deduction of tax at source on domestic roaming charges

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

In the result, the appeal of assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2008-09] At &T Global Network Services [India] Vs. The Dy. C.I.T Pvt Ltd, Vatika Triangle Circle - 2 (1) 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L [A.Y 2008-09] The Dy. C.I.T Vs. At &T Global Network Services Circle 2(1) [India] Pvt Ltd, Vatika Triangle 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L (Applicant) (Respondent) Assessee By : Shri Kanchan Kaushal, Adv Ms. Chinu Bhasin, Ca Department By : Shri H.K. Choudhary, Cit-Dr

section 194J of the Act from the aforesaid payments have been deducted purely on a conservative basis and hence, 33 such payments or part thereof cannot be disallowed

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