M/S MODERN THREADS (INDIA) LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

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

195(1) and the provisions of section 40(a)(i) therefore cannot be invoked in the instant case. Further, out of total commission payment of Rs 99,84,436, an amount of Rs 1,55,867/- has been paid to a resident entity on which TDS has already been done which is again out of the ambit of provisions

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 of selling commission, Rs.17,91,586/- on account of exhibition expenses and Rs.88,410/- on account of testing expenses paid to non-residents cannot be allowed. Thus Rs.1,73,17,258/- are disallowed

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. 6. That the A.O had cited CBDT's circular in this regard relied on explanation 2 to section 9(1))(vii)(b) of the Act and rejected the assessee's claim, resulting in an addition of Rs.28,40,000/- under section 40(a)(ia) of the Act. 5.3.2 It is important to note here that the Finance

SUBHASH CHAND GUPTA,JAIPUR vs. ACIT, ALWAR

In the result, this Tax Case Appeal is dismissed

Bench: The Itat By Taking Following

section 195 of the Act? ITA 1122/JP/2016_ 6 Subhash Chand Gupta Vs ACIT The Ld. AO has reject the assessee claim and disallowance of payment of sales commission to NRI without deducting TDS

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)

Section 195 vs. Form No. 26-51 3CEB along with invoice and Form No. 15CA showing that no deduction u/s 195 is required to be made on certain amount reported in Form No. 3CEB. 6 Papers relating to commission payable to Directors 52-54 7 Details of party wise rent expenses as per financial statement 55 8 Copy of Balance

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.”

6 Social Work & Research Centre, Jaipur. for TDS deducted for the respective assessment year prior to 01.06.2015. There is no quarrel on the point that the delay in filing the statement upto 01.06.2015 would not attract the provisions of section 234E as the amendment in section 200A enable the AO to levy the fee under section 234E with effect from

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

TDS merely because of the explanation to Section 195 of the Act as it is a prerequisite contention for invoking provisions of Section 195 of the Act that the payment is chargeable to tax in India in the hands of the recipient. Needless to say, the assessee be afforded an opportunity of hearing before deciding the issue. In the result

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

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

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

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

6 Satyam Polyplast vs. DCIT (A) "royalty" shall have the same meaning as in Explanation2 to clause (vi) of sub-section (1) of section 9; (B) "fees for technical services" shall have the same meaning as in Explanation2 to clause (vii) of sub- section (1) of section 9;” The payment in question is commission and prima facie not royalty

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 the authorities below erred as regards said disallowance, same having been made contrary to the law and a decision already in favour of the appellant. In this regard, Ld. AR has relied on decision in ITA No. 60/JP/2019 dated

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.

6 Derewala Industries Ltd., Jaipur. Explanation 1.—Income accruing or arising outside India shall not be deemed to be received 14 in India within the meaning of this section by reason only of the fact that it is taken into account in a balance sheet prepared in India. Explanation 2.—For the removal of doubts, it is hereby declared that

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)

section 195 of Act, they were not liable to be taxed in India. Other relevant recent decisions that payment for software is not Royalty and therefore, "when no tax is chargeable under the Act" no TDS is required, are: (1) GE India Technology Centre P. Ltd Vs. CIT & Anr (2010) 327 ITR 456 (SC) (2) Anusha Investment

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

6) were also issued to M/s Orchid Trexim Pvt Ltd on 09.07.2013 & 05.10.2018 whose account was report as suspicious but the same were returned unserved by the postal authorities with remarks ‘ not known’ / ‘moved’. Thereafter, KYC of M/s Orchid Trexim Pvt Ltd was called for from the UCO Bank and it is noticed that the address given

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

section 133A (6) empowered the Income Tax Authority to record the statement on oath, therefore the recording of statement u/s 131 in this case was not ultra-vires. 6 Whether facts and circumstances of the case, the CIT(A) is justified in not appreciating the in other important fact that during the assessment proceedings of the assessee

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

In the result, appeal of the assessee is allowed

195 15% 169348804 81287425 Commission 234463891 194H 11.33% 26564759 12751084 Rent 273153222 194I 22.26% 61896520 2971032 Others 1368936161 194C 11.33% 155100467 74448224 Total 4065214831 510891043 218488400 As none of the expenditures was falling within the ambit of section 192 of the Act, therefore, the said decision of the Tribunal would not help the case of the revenue for the purpose

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 craves its rights to add, amend or alter any of the ground on or before the hearing.” 5. The representatives of the parties have adopted the same argument as, in ITA No 993/JP/2016

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 263 deserves to be set aside on this issue. 3. That the learned Principal Commissioner of Income Tax, Udaipur vide order dated 20/03/2024 passed under Section 263 of the LT. Act, erred in remanding the ground of revision