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

Disallowance Under Section 40(a)(ia)— 1. Proportionate Methodology: Section 40(a)(ia) provides that if an assessee tails to deduct

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

Disallowance Under Section 40(a)(ia)— 1. Proportionate Methodology: Section 40(a)(ia) provides that if an assessee tails to deduct

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 amount of Rs. 1,47,34,700 on account of provision made towards commission paid on institutional sales to dealers, on the ground that the assessee failed to deduct tax at source under section 194H from the amount of aforesaid provision invoking provision of section 40

M/S. SHREE BALAJI GRIT UDYOG,GURGAON vs. ITO, REWARI

The appeal is dismissed

Bench: Shri N.K. Saini & Shri Joginder Singh, Assessment Year: 2012-13 M/S Shree Balaji Grit Ito, Udyog, Near Sbi, Ward-3, बनाम/ Rao Prasad Sadan, Rewari Vs. Nh8, Dharuhera Dist. Rewari-123106 ("नधा%&रती /Assessee) (राज"व /Revenue) P.A. No.-Abmfs6461N

disallowance of Rs 5,01,872 under section 40(a)(ia) of the Act. 2. The issue in appeal lies

DAAWAT FOODS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, assessee’s appeal in ITA

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) & Daawat Foods Ltd., Vs. Acit, Unit No.134, 1St Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 Pan No. Aaccd 3698 N (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue By Ms. Nidhi Srivastava, Cit-D.R Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021 Order Per Anil Chaturvedi, Am: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 28.03.2013 Of The Commissioner Of Income Tax (A)-Xxxiii, New Delhi Relating To Assessment Years 2007-08 & 2008-09. Ita Nos.4157 & 4158/Del/2013 Daawat Foods Ltd Vs. Acit A.Y. 2007-08 & 2008-09 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

Section 40(a)(ia) are not applicable in respect of disallowances made y disallowance are unjust, unlawful and without any legal

DAAWAT FOODS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, assessee’s appeal in ITA

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) & Daawat Foods Ltd., Vs. Acit, Unit No.134, 1St Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 Pan No. Aaccd 3698 N (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue By Ms. Nidhi Srivastava, Cit-D.R Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021 Order Per Anil Chaturvedi, Am: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 28.03.2013 Of The Commissioner Of Income Tax (A)-Xxxiii, New Delhi Relating To Assessment Years 2007-08 & 2008-09. Ita Nos.4157 & 4158/Del/2013 Daawat Foods Ltd Vs. Acit A.Y. 2007-08 & 2008-09 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

Section 40(a)(ia) are not applicable in respect of disallowances made y disallowance are unjust, unlawful and without any legal

ADDL.CIT, SPECIAL RANGE-1, NEW DELHI vs. DINESH KUMAR MATHUR, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

disallowance under Section 40(a)(ia) could be made by the Revenue in the absence of any obligation to deduct

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

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

disallowing expenditure of Rs.54,16,55,012 (being 30% of total amount of Rs. 1,80,55,16,707) incurred towards quarterly target/turnover discount and trade discount of Rs. 17,07,28,214 (being 30% of total amount of Rs.56,90,94,045) given to the dealers/customers under section 40

M/S. FCML PROJECTS,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri S.V. Mehrotra & Shri Rajpal Yadavassessment Year : 2009-10 Fcml Projects, Acit, Circle- 28(1), A-217, Vs. New Delhi. Okhla Indl. Area, Phase-1, New Delhi. Pan : Aaaff 1343 H (Appellant) (Respondent) Assessment Year : 2010-11 Fcml Projects, Acit, Circle- 28(1), A-217, Vs. New Delhi. Okhla Indl. Area, Phase-1, New Delhi. Pan : Aaaff 1343 H (Appellant) (Respondent)

40 is a limitation on that deduction. It is important to note that sections 28 to 43C essentially deal with business income. Sections 30 to 38 deal with deductions. Sections 40A and 43B deal with business disallowances

M/S FCML PROJECTS,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri S.V. Mehrotra & Shri Rajpal Yadavassessment Year : 2009-10 Fcml Projects, Acit, Circle- 28(1), A-217, Vs. New Delhi. Okhla Indl. Area, Phase-1, New Delhi. Pan : Aaaff 1343 H (Appellant) (Respondent) Assessment Year : 2010-11 Fcml Projects, Acit, Circle- 28(1), A-217, Vs. New Delhi. Okhla Indl. Area, Phase-1, New Delhi. Pan : Aaaff 1343 H (Appellant) (Respondent)

40 is a limitation on that deduction. It is important to note that sections 28 to 43C essentially deal with business income. Sections 30 to 38 deal with deductions. Sections 40A and 43B deal with business disallowances

RH INTERNATIONAL LTD.,NEW DELHI vs. ITO, WARD- 20(3), NEW DELHI

In the result appeal of Assessee is partly allowed

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

disallowance. Therefore, the order passed by Ld. CIT(A) suffers from illegality. b. That even if the relief is allowed to the appellant in accordance with first proviso to section 40

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 under section 40(a)(ia)of the Act. AO: The AO disallowed the aforesaid expenses, invoking section 40(a)(ia), for the alleged

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

40(a)(ia) disabling disallowance in cases where recipients have 21 considered receipts as part of the taxable income on which tax was duly paid, had retrospective application and, therefore, no part of the payments made could have been disallowed in the hands of appellant under the said section

BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: : Shri Amit Shukla & Shri L.P. Sahu

disallowance under Section 40(a)(ia) of the Act can be made, where conditions prescribed under second proviso to Section

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

disallowance under section 40(a)(ia) should be made on short deduction of tax under different or wrong provision of the section

BT (INDIA) PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, this ground is allowed

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava:Asstt. Yr: 2008-09 Bt(India) Pvt. Ltd., Vs. Dcit, Circle 3(1), 11Th Floor, Eros Corporate Tower, New Delhi. Opp. International Trade Tower, Nehru Place, New Delhi. Pan: Aabcc 4785 E ( Appellant ) (Respondent) Appellant By : Shri Nageshwar Rao Adv. Shri Parth Adv. Respondent By : Shri Amarendra Kumar Cit (Dr) Date Of Hearing : 18/05/2016. Date Of Order : 10/06/20126. O R D E R

section 40 speaks about disallowance of expenses. (iii) Expenses disallowable u/s 37 cannot be allowed u/s 40 because section 40

LINKEDIN TECHNOLOGY INFORMATION PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, DELHI -4 , DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

40(a)(ia), all payments made to residents without deduction of applicable TDS, but the quantum of disallowance was restricted to 30% of the payment. As far as parity of disallowance for payments without TDS, remained the same for non- residents and residents, the difference in the quantum of disallowance persisted: 100% for non-residents under Section

M/S. HONDA CARS INDIA LTD.,UTTAR PRADESH vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri I.C. Sudhir & Shri J. Sudhakar Reddyassessment Year : 2009-10

section 40(a)(i) of the Act are applicable only in respect of 'income chargeable to tax' the disallowance of gross