M/S PROCESS PUMPS vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

3) of the Act. Section 234E can be said as a charging Section generating the liability to pay the fee 20 therefore, irrespective of a fact or the aspect that sub-section (1c), (1d), 1(e) & (1f) were inserted by way of substitution in Section 200A, when the fee was payable the aforesaid insertion of the aforesaid clause and Section

M/S CATHODIC CONTROL CO. LTD., vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

3) of the Act. Section 234E can be said as a charging Section generating the liability to pay the fee 20 therefore, irrespective of a fact or the aspect that sub-section (1c), (1d), 1(e) & (1f) were inserted by way of substitution in Section 200A, when the fee was payable the aforesaid insertion of the aforesaid clause and Section

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

20 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI-110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P-201 010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO. 59, H.M.T BHAVAN, 4TH FLOOR, BELLARY ROAD