M/S. HAMIR REAL ESTATE PVT. LTD.,DELHI vs. ITO (TDS), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri G. D. Agrawal & Shri Amit Shukla

3)(ii) of the Act and the decision in CIT v. Idea Cellular Ltd. (supra) to justify initiation of the proceedings in the present case against the petitioner is misconceived." 16. The court was conscious of the absence of any limitation period in respect of payments to non-residents, for the purpose of Section 195 read with Section 201

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

201 0) 328 ITR 81 (Rom), wherein it has, inter alia, been held that the provisions of Rule 8D of the said Rules has prospective effect and shall apply with effect from assessment year 2008-09 onwards. 36. Insofar as sub-sections (2) and (3) of Section 14A are concerned, they have also been introduced by virtue of the Finance

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

201 0) 328 ITR 81 (Rom), wherein it has, inter alia, been held that the provisions of Rule 8D of the said Rules has prospective effect and shall apply with effect from assessment year 2008-09 onwards. 36. Insofar as sub-sections (2) and (3) of Section 14A are concerned, they have also been introduced by virtue of the Finance

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

3,48,090/- should have been deducted but the assessee deducted only Rs. 2,82,362. Short fall in deducting TDS of Rs.65,728. - Proportionate disallowance of Rs. 11,71,623 (62,04,815 X 65,728/3,48,090) and Rs. 1,58,365,aggregating to Rs. 13,29,988 is disallowed. CIT(A) Observations CIT(A) deleted the disallowance

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

3,48,090/- should have been deducted but the assessee deducted only Rs. 2,82,362. Short fall in deducting TDS of Rs.65,728. - Proportionate disallowance of Rs. 11,71,623 (62,04,815 X 65,728/3,48,090) and Rs. 1,58,365,aggregating to Rs. 13,29,988 is disallowed. CIT(A) Observations CIT(A) deleted the disallowance

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

3,48,090/- should have been deducted but the assessee deducted only Rs. 2,82,362. Short fall in deducting TDS of Rs.65,728. - Proportionate disallowance of Rs. 11,71,623 (62,04,815 X 65,728/3,48,090) and Rs. 1,58,365,aggregating to Rs. 13,29,988 is disallowed. CIT(A) Observations CIT(A) deleted the disallowance

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3

SHIV SHAKTI CONSTRUCTONS ,GAUTAM BUDH NAGAR vs. ACIT CENTAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3

SHIV SHAKTI CONSTRUCTIONS ,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3

SHIV SHAKTI CONSTRUCTION,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2 , NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

201 92,70,58,8 91,93,14,7 25,87,89,8 60,38,38,1 153.53% 2,81,95,5 25,87,89,89 33,85,87,5 9-20 74 43 93 98 08 3 + 72 5,14,53,169 (56.07%) +1,48,002 202 98,39,24,3