MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS and it is in the nature of tax on income which has been collected at source in respect of specified business and the nature of goods as specified in section 206C of the Act. In light of above, the credit for TCS should Page 12 of 24

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS and it is in the nature of tax on income which has been collected at source in respect of specified business and the nature of goods as specified in section 206C of the Act. In light of above, the credit for TCS should Page 12 of 24

SUCH MEDIA PUBLICATION P LTD ,CIT (A) NFAC DELHI vs. NFAC DELHI, DELHI

In the result, this appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

24)(x), the only grievance of assessee is that such adjustment could not have been made by AO in the intimation passed u/s 143(1) by resorting to the provisions of section 143(1)(a)(iv). 4. We have heard learned Representatives of both sides on this limited issue. 5. It emerged during hearing that the issue has already been

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

TDS (2020 122 taxmann.com 196 (Delhi – Trib.). We extract\nthe complete order passed by ITAT:\nR.K Panda, Accountant Member. This batch of three\nappeals filed by the assessee are directed against the separate\norders of the CIT(A)-30, New Delhi dated 10-1-2019 confirming\nthe levy of late filing fee u/s 234E

SHRI JAGDISH KUMAR GULIA,BHOPAL vs. THRE ASSTT.DIRECTORE OF INCOME TAX ,CPC, BENGALURU

In the result, this appeal is partly allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

24)(x) on account of disallowance of employee’s contribution received by assessee towards Provident Fund/Employees State Insurance Fund (PF/ESI) by way of deduction from salaries but not paid to relevant funds upto the due dates prescribed under PF/ESI laws. Aggrieved by such adjustment, the assessee carried matter in first-appeal before CIT(A). During first-appeal

M/S DAULATARAM ENGINEERING SERVICES P.LTD,MANDIDEEP vs. THE ADIT/CPC , BANGALORE

In the result, this appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

24)(x) of the Act. In view of such a confession, Ground No. 1 and 2 do not have any merit and are dismissed. Ground No. 3: Page 2 of 12 Daulataram Engineering Services Pvt. Ltd. I.T.A. No. 244/Ind/2023 Assessment Year -2019-20 4. This is a legal ground in which the assessee claims that the AO had no authority

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, he carried us to section 9(1)(i) which prescribes the chargeability/taxability of ‘business income’ in India. He submitted that in the present case, section 9(1)(i) is not applicable for the certain reasons, namely

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, he carried us to section 9(1)(i) which prescribes the chargeability/taxability of ‘business income’ in India. He submitted that in the present case, section 9(1)(i) is not applicable for the certain reasons, namely

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, he carried us to section 9(1)(i) which prescribes the chargeability/taxability of ‘business income’ in India. He submitted that in the present case, section 9(1)(i) is not applicable for the certain reasons, namely

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (24

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (24

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (24

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (24

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (24

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (24

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

24. The sixth question is whether assessee can be held liable for non-reduction of tax at source for payments made for the A.Ys. on the basis of amendment to Section 9(1)(vi) of the Act. This aspect has been considered by us while answering question No.2. It is held in Engineering Analysis that an assessee is not obliged

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

24. The sixth question is whether assessee can be held liable for non-reduction of tax at source for payments made for the A.Ys. on the basis of amendment to Section 9(1)(vi) of the Act. This aspect has been considered by us while answering question No.2. It is held in Engineering Analysis that an assessee is not obliged

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

24. The sixth question is whether assessee can be held liable for non-reduction of tax at source for payments made for the A.Ys. on the basis of amendment to Section 9(1)(vi) of the Act. This aspect has been considered by us while answering question No.2. It is held in Engineering Analysis that an assessee is not obliged