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

68 taxmann.com 231 and CIT vs Kotak; Securities Limited 67 taxmann.com 356. 3. Ground No.3 - No TDS demand can be under section 201(1

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

68 taxmann.com 231 and CIT vs Kotak; Securities Limited 67 taxmann.com 356. 3. Ground No.3 - No TDS demand can be under section 201(1

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

68 taxmann.com 231 and CIT vs Kotak; Securities Limited 67 taxmann.com 356. 3. Ground No.3 - No TDS demand can be under section 201(1

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

68 taxmann.com 231 and CIT vs Kotak; Securities Limited 67 taxmann.com 356. 3. Ground No.3 - No TDS demand can be under section 201(1

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

68 taxmann.com 231 and CIT vs Kotak; Securities Limited 67 taxmann.com 356. 3. Ground No.3 - No TDS demand can be under section 201(1

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

68 taxmann.com 231 and CIT vs Kotak; Securities Limited 67 taxmann.com 356. 3. Ground No.3 - No TDS demand can be under section 201(1

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

In the result, the appeal filed by the assessee is allowed

201 4 provided additional powers for\ncancellation under section 12AA(4)(a), which provides cancellation\ndue to the applicability of forfeiture of income under section 13(1). It\nmay be noted, under section 13(1) various violations pertaining to\ninvestment, benefit to interested person etc are regulated.\n\n8.1.3 With effect from 1st September, 2019 again, additional

M/S. VIPUL MEDCORP TPA PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

1) should be charged and consequently the interest u/s 201(1A) will also be levied, because qua these payments the assessee would be treated as ‘assessee in default’ and in terms of earlier provisions in section 201(1A) such interest was leviable if the assessee is treated as ‘assessee in default’. With this direction, ground No. 2 is treated

M/S. VIPUL MEDCORP TPA PVT. LTD.,GURGAON vs. JCIT, NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

1) should be charged and consequently the interest u/s 201(1A) will also be levied, because qua these payments the assessee would be treated as ‘assessee in default’ and in terms of earlier provisions in section 201(1A) such interest was leviable if the assessee is treated as ‘assessee in default’. With this direction, ground No. 2 is treated

M/S. VIPUL MEDCORPTPA PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

1) should be charged and consequently the interest u/s 201(1A) will also be levied, because qua these payments the assessee would be treated as ‘assessee in default’ and in terms of earlier provisions in section 201(1A) such interest was leviable if the assessee is treated as ‘assessee in default’. With this direction, ground No. 2 is treated

M/S CIVITECH DEVELOPERS (P) LTD.,,DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri O.P.Kant & Shri K. Narasimha Chary

68 taxmann.com 229 (Guj) and the CC Technologies Ltd vs ITO (2016) 71 taxmann.com 66 (Chennai-Trib) wherein it was held that the limitation for initiating proceedings under section 201(1

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)

1-4-2013: Provided further that where an assessee fails to deduct the whole or any part of the tax in accordance with the provisions of Chapter XVH-B on any such sum but is not deemed to be an assessee in default under the first proviso to sub-section (I) of section 201, then, for the purpose

ADIT, DEHRADUN vs. M/S. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

201(1A) to pay simple interest at 12 per cent per annum on the amount of such tax from the date on which such tax was deductible to the date on which such tax is actually paid. The most important expression in Section 195(1) consists of the words "Chargeable under the provisions of the Act". A person paying

DCIT, DEHRADUN vs. M/S. EXPRO GULF LTD., MUMBAI

In the result, the appeal of the Revenue is partly allowed for statistical

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

201(1A) to pay simple interest at 12 per cent per annum on the amount of such tax from the date on which such tax was deductible to the date on which such tax is actually paid. The most important expression in Section 195(1) consists of the words "Chargeable under the provisions of the Act". A person paying

DDIT, NEW DELHI vs. M/S SCORPION COURAGEOUS LTD.,, NEW DELHI

In the result, the Cross Objection of the assessee is partly allowed

201(1A) to pay simple interest at 12 per cent per annum on the amount of such tax from the date on which such tax was deductible to the date on which such tax is actually paid. The most important expression in Section 195(1) consists of the words "Chargeable under the provisions of the Act". A person paying

(Now known as Sony India Limited)

Sections (1) and (2) to Section 92C are applicable to the assessed, as well as the Assessing Officer invoking power under Sub-Section (3) to Section 92C of the Act. As noted above, sub-section (2) to Section 92C stipulates that most appropriate method, out of the methods specified in sub-section (1

M/S CONTINENTAL DEVICE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals are partly allowed

Bench: Shri N.K. Saini & Shri A.T. Varkey

201/-. However, the AO further observed that by way of increasing the sale consideration of transfer of assets to any limits, there was not going to be any tax incidence on M/s Deltron Ltd. as any short term capital gain would get absorbed in the current s well as brought forward losses and deprecation. The AO further observed that

M/S CONTINENTAL DEVICE INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, all the appeals are partly allowed

Bench: Shri N.K. Saini & Shri A.T. Varkey

201/-. However, the AO further observed that by way of increasing the sale consideration of transfer of assets to any limits, there was not going to be any tax incidence on M/s Deltron Ltd. as any short term capital gain would get absorbed in the current s well as brought forward losses and deprecation. The AO further observed that