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)

9 of 59 deducted there from in the earlier years as well and the Revenue did not draw any adverse inference. In other words, no disallowance on this account was ever made in the past. It is for the first time in assessment year 2007-08, i.e. the immediately preceding assessment year that disallowance under section

ITO, NEW DELHI vs. SH. KULBEER SINGH, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

disallowed as tax has not been deducted thereon. Assessee submitted that the services have been provided by non-resident agents outside India and therefore no part of such income accrues to them in India by virtue of section 9

ACIT, CIRCLE-7(1) vs. SYSTEM AMERICA INDIA LTD.,,

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

Bench: Shri N.K. Saini & Shri Kuldip Singh

9) of section 10A of the Act could not be applied. 2. That the Commissioner of Income-tax (Appeals) erred on facts and in law in the confirming disallowance

SYSTEMS AMERICA (INDIA) LTD. vs. ADDL. COMMISSIONER OF INCOME TAX,,

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

Bench: Shri N.K. Saini & Shri Kuldip Singh

9) of section 10A of the Act could not be applied. 2. That the Commissioner of Income-tax (Appeals) erred on facts and in law in the confirming 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

Disallowance on Remaining Amount (Rs. 4,41,315):Even if the Rs. 9,72,000 is accepted as a group company payment and excluded, the balance amount (Rs. 14,13,315 - Rs. 9,72,000 = Rs. 4,41,315) does attract TDS under section

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 on Remaining Amount (Rs. 4,41,315):Even if the Rs. 9,72,000 is accepted as a group company payment and excluded, the balance amount (Rs. 14,13,315 - Rs. 9,72,000 = Rs. 4,41,315) does attract TDS under section

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 on Remaining Amount (Rs. 4,41,315):Even if the Rs. 9,72,000 is accepted as a group company payment and excluded, the balance amount (Rs. 14,13,315 - Rs. 9,72,000 = Rs. 4,41,315) does attract TDS under section

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

9,86,947.50 D. Disallowance=A*B/C 31.84 (iii) ½% of average value of 132.94 investments [0.5%x3,32,90,205] Total disallowance 164.78 Less: Suo moto disallowance made in the return 67.03 Net disallowance made in the assessment order 97.75 The assessing officer has alternately proposed to disallow interest expenditure to the extent of Rs.31.84 lacs under section

AMAZON WEB SERVICES, INC.,USA vs. ACIT, CIRCLE-1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

section 9(1)(vi) of the Act, cannot make the assessee liable to deduct tax at source. In other words, the assessee is not liable to deduct withholding tax and such non deduction of withholding tax does not render the assessee in default and consequently, no disallowance

AMAZON WEB SERVICES, INC.,USA vs. ACIT CIRCLE INTERNATIONAL TAX 1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

section 9(1)(vi) of the Act, cannot make the assessee liable to deduct tax at source. In other words, the assessee is not liable to deduct withholding tax and such non deduction of withholding tax does not render the assessee in default and consequently, no disallowance

ACIT, NEW DELHI vs. M/S. GEO CONNECT LTD., NEW DELHI

In the result, appeals filed by the assessee in ITA Nos

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

disallowance under section 40(a)(i) on the ground that no tax was deducted at source under section 195 of the Act before making such payments. In ground No. 1.1, the assessee has challenged the alternative finding of the learned Commissioner of Income-tax (Appeals) that payments are in the nature of Fee for Technical Services (FTS) under section 9

GEO CONVEST LTD vs. DCIT CIRCLE-12 (1),

In the result, appeals filed by the assessee in ITA Nos

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

disallowance under section 40(a)(i) on the ground that no tax was deducted at source under section 195 of the Act before making such payments. In ground No. 1.1, the assessee has challenged the alternative finding of the learned Commissioner of Income-tax (Appeals) that payments are in the nature of Fee for Technical Services (FTS) under section 9

DCIT CIRCLE-12 (1) vs. GEO CONNECT LTD,

In the result, appeals filed by the assessee in ITA Nos

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

disallowance under section 40(a)(i) on the ground that no tax was deducted at source under section 195 of the Act before making such payments. In ground No. 1.1, the assessee has challenged the alternative finding of the learned Commissioner of Income-tax (Appeals) that payments are in the nature of Fee for Technical Services (FTS) under section 9

M/S GEO CONNECT LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeals filed by the assessee in ITA Nos

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

disallowance under section 40(a)(i) on the ground that no tax was deducted at source under section 195 of the Act before making such payments. In ground No. 1.1, the assessee has challenged the alternative finding of the learned Commissioner of Income-tax (Appeals) that payments are in the nature of Fee for Technical Services (FTS) under section 9

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

disallowances under section 14A of the Act. This by no stretch of imagination can be held to be 'misreporting'. 8. This Court also finds that there is not even a whisper as to which limb of section 270A of the Act is attracted and how the ingredient of sub- section (9

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

disallowances under section 14A of the Act. This by no stretch of imagination can be held to be 'misreporting'. 8. This Court also finds that there is not even a whisper as to which limb of section 270A of the Act is attracted and how the ingredient of sub- section (9

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

disallowances under section 14A of the Act. This by no stretch of imagination can be held to be 'misreporting'. 8. This Court also finds that there is not even a whisper as to which limb of section 270A of the Act is attracted and how the ingredient of sub- section (9

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 36(1)(viii) and disallowance of Rs. 9,69,602/- under section 37 aggregating in all to Rs. 24,71,35,045/-. 5. The Ld. AO completed