MODERN THREADS (INDIA) LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, both the appeals filed by the assessee are allowed

TDS was not done as per provisions of section 195 read with Explanation II to the said section wherein it is clarified

M/S JLC ELECTROMET PVT. LTD.,JAIPUR vs. ASSISTANAT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

In the result, both the appeals filed by the assessee are allowed

TDS therefore as per provisions of section 195 read with section 40(a)(ia) the expenses of Rs. Rs.1,54,37,262/- on account

M/S. PRIME OCEANIC PVT. LTD. GANDHI NAGAR, UPLA SONAVA, SCHEME NO.8, ALWAR,ALWAR vs. ITO WARD-2(3), ALWAR, ALWAR

In the result, the disallowance so made is directed to be deleted and the ground of appeal is allowed

TDS provisions. 9 M/s Prime Oceanic Pvt. Ltd., Alwar Vs. ITO, Ward 2(3), Alwar During the course of assessment proceedings, Ld. AO asked the assessee about the applicability of the provisions of section 9(1)(vii)(b) and further stated that section 195

SUBHASH CHAND GUPTA,JAIPUR vs. ACIT, ALWAR

In the result, this Tax Case Appeal is dismissed

Bench: The Itat By Taking Following

TDS was not liable to be deducted under Section 195 of the Act. The disallowance made by A.O. under Section

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

195 of the Act. Thus no TDS has been made on difference of Rs 1,06,97,070/- which should have been disallowed by the AO. iii) The assessee has paid commission of Rs. 52.41,000/- to its directors as claimed in ITR. However no TDS was made on commission paid to directors. As such 30% of this amount

SOCIAL WORK & RESEARCH CENTRE,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.”

TDS under section 195 of the IT Act on the said payments. The assessee also deposited the TDS so deducted

M/S. MAHARAJA SHREE UMAID MILLS LTD. JAIPUR,JAIPUR vs. DCIT CIRCLE-6, JAIPUR, CIRCLE-6, JAIPUR

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

195 of the Income Tax Act, 1961 which call for deduction of tax at appropriate rate at the time of payment to a non- resident. In view of these provisions which find place in the statute, the provisions of Section 40(a)(ia) are also attracted wherever TDS

M/S. SATYAM POLYPLAST,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

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

TDS and consequently the provisions of Section 40(a)(i)of the Act cannot be invoked. The AO did not accept this contention of the assessee and referred to the Explanation II of Section 195

DEREWALA INDUSTRIES LIMITED,JAIPUR vs. ACIT/DCIT CIR-6, JAIPUR

Appeal is partly allowed; while

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS in compliance of provisions of section 195(1) of the Act. Ld. AR for the appellant has submitted that

DEREWALA INDUSTRIES LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.

TDS is required to be deductable irrespective of facts that payment has been made to non-resident person would did not have place of business or business connection in India, in view of explanation 2 to section 195

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

195(1) of the Act and therefore, TDS provisions are not applicable. Considering the language of section 195 of IT. Act and DTAA

GIRNAR SOFTWARE PVT. LTD.,DELHI vs. ASSISTNAT COMMISSIONER OF INCOME TAX-TDS, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

TDS LTU (supra). However, we find that the issue in the said case was not for deduction of tax at source under section 192 of the Act. The provisions were created by the assessee in the said case on account of Girnar Software Pvt. Ltd., Delhi. various expenditures and the particulars are reproduced by the Tribunal in para

JC FASHIONS,JAIPUR vs. ITO (T & J), JAIPUR

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

Bench: Or At The Time Of Hearing.”

TDS as per provisions of the section 195 of the Act and income is chargeable to tax u/s 9 o the IT Act. 2. The appellant

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

TDS was neither required to be deducted under Section 194A nor under Section 195, hence the order passed under Section

AJAY AGARWAL,JAIPUR vs. CIT (IT), DELHI-1, CIT(IT) DELHI

In the result, the appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

195 in the name of assessee. Assessee himself offered the Long Term Capital Loss in his own name and claimed the TDS. 1.10 Ld. CIT observed that the booking rights were in joint name with wife of assessee, the capital loss should have been assessed 1/2 in both the assessee and his wife. 1.11 Your honour as per guidelines issued

DALAS BIOTECH LIMITED,BHIWADI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, ALWAR

In the result, the appeal of the assessee is allowed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS) on the Commission payments made to both these parties, therefore the sum of Rs. 4,81,562/- i.e.(Rs. 1,06,373/- Rs. 3,75,189/) is being disallowed In accordance with the provisions of section 40a(ia) and section 195

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

195 of the Income Tax Act, 1961. Once the basic tax withholding liability under section 201(1) is quashed, the interest liability under section 201(1A), being consequential in nature, also stand quashed. The assessee gets the relief accordingly. CIT Vs. Rajasthan Rajya Vidyut Prasaran Nigam Ltd. 287 ITR 354 (Raj.) Hon'ble High Court upheld the findings

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

195 of the Income Tax Act, 1961. Once the basic tax withholding liability under section 201(1) is quashed, the interest liability under section 201(1A), being consequential in nature, also stand quashed. The assessee gets the relief accordingly. CIT Vs. Rajasthan Rajya Vidyut Prasaran Nigam Ltd. 287 ITR 354 (Raj.) Hon'ble High Court upheld the findings