VIACOM 18 MEDIA PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

additional TDS credit of Rs TDS revised return of income and it claimed an additional TDS credit of Rs TDS

TATA MOTORS LTD,MUMBAI vs. ACIT 2(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.631/मुं/2013 (िन.व. 2008-09) Tata Motors Limited Bombay House, 24,Homi Mody Street, Hutama Chowk, Mumbai – 400001. Pan: Aaact-2727-Q ...... अपीलाथ"/Appellant बनाम Vs. The Addl. Commissioner Of Income Tax Circle -2(3), Mumbai. Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri J.D.Mistry, Sr.Advocate With Shri Nikhil Tiwari,Advocate "ितवादी "ारा/Respondent By : Ms. Vatsala Jha, Cit-Dr & Shri Manoj Kumar Singh, Sr.Ar सुनवाई की ितिथ/ Date Of Hearing : 10/11/2023 घोषणा की ितिथ/ Date Of Pronouncement : 05/02/2024 आदेश/Order Per Vikas Awasthy, Jm:

Income Tax (6th Amendment) Rules 2012 with 43 retrospective effect from 01/04/2012 as applicable for Assessment Year 2012- 13. Therefore, the TPO could not have applied ‘Other Method’ at the relevant point of time. Hence, the TPO adopted insured value. 46. We have heard the submissions made by rival sides. The TPO made adjustment in respect of the land

DAIWA CAPITAL MARKETS INDIA PRIVATE LIMITED ,LOWER PAREL vs. ASST COMMISSIONER OF INCOME TAX CIRCLE 4 1 1 MUMBAI , MUMBAI

In the result, appeal filed by the assessee is allowed in above terms

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhandaiwa Capital Markets India Acit Circle 4(1)(1), Private Limited Room No. 640, 6Th Floor, Office No. N10 & N11, 9Th Floor, Vs. Aayakar Bhavan, M.K. Road, Dextrus-Peninsula Tower, Peninsula Mumbai-400 020 Corporate Park, G. K. Marg, Lower Parel, Delisle Road, Mumbai-400 013 Pan: Aaccd7178B (Appellant) (Respondent) Assessee Represented By : Ms. Shivali Mhatre, Ld. Ar Department Represented By : Shri Annavaram Kosuri, Ld. Dr Date Of Conclusion Of Hearing : 03.11.2025 Date Of Pronouncement : 20.11.2025

additional TDS credit of Rs. 73,24,074/- and inadvertently missed to claim the genuine TDS credit in the revised return of income

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

TDS of Rs.27,40,247/-reflected in 26AS but not claimed by the assessee in the return of the income without calling for the remand report on the above issue that the corresponding income to the claimed of aforesaid additional

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

TDS of Rs.27,40,247/-reflected in 26AS but not claimed by the assessee in the return of the income without calling for the remand report on the above issue that the corresponding income to the claimed of aforesaid additional

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

TDS of Rs.27,40,247/-reflected in 26AS but not claimed by the assessee in the return of the income without calling for the remand report on the above issue that the corresponding income to the claimed of aforesaid additional

KALYAN DEVELOPMENT CORPORATION,KALYAN vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, THANE, THANE

In the result, appeal in ITA No

Income filed for the\n Assessment Year 2016-17 by the Lender Company\n4\nCopy of PAN Card of M/s Annex Tradelink P Ltd having PAN\nAAICA7688K\n5\nCopy of Bank Statement of M/s Annex Tradelink P Ltd for A/c\nNo 76694318 with Canara Bank, Bhawanipore, Kolkata\n6\nDetails & Sources of funds available with M/s Annex Tradelink\nP Ltd while

MR MANGESH D GAIKAR,KALYAN vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, THANE, THANE

In the result, appeal in ITA No

Income filed for the\n Assessment Year 2016-17 by the Lender Company\n4\nCopy of PAN Card of M/s Annex Tradelink P Ltd having PAN\nAAICA7688K\n5\nCopy of Bank Statement of M/s Annex Tradelink P Ltd for A/c\nNo 76694318 with Canara Bank, Bhawanipore, Kolkata\n6\nDetails & Sources of funds available with M/s Annex Tradelink\nP Ltd while

FRANKLIN TEMPLETON INTERNATIONAL SERVICES (INDIA) P.LTD,MUMBAI vs. DCIT CIR 6(3)(1), MUMBAI

Income-tax Rules, 1962 ('the Rules').\nInclusion of comparable for Data Processing & Support services segment:\n1.3.1 The learned AO/TPO under the directions of the Hon'ble DRP erred\non facts and in law in applying the filter of diminishing revenue and\npersistent loss as well as different financial year ending and rejecting the\nfollowing comparable companies which were accepted

KALYAN DEVELOPMENT CORPORATION,KALYAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 THANE, THANE

In the result, appeal in ITA No

Income filed for the\n Assessment Year 2016-17 by the Lender Company\n4\nCopy of PAN Card of M/s Annex Tradelink P Ltd having PAN\nAAICA7688K\n5\nCopy of Bank Statement of M/s Annex Tradelink P Ltd for A/c\nNo 76694318 with Canara Bank, Bhawanipore, Kolkata\n6\nDetails & Sources of funds available with M/s Annex Tradelink\nP Ltd while

MS KALYAN DEVELOPMENT CORPORATION,KALYAN vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 THANE, THANE

additions\nbecause Shri Mangesh D. Gaikar in his individual case had declared\ncertain amounts in his individual return as additional income.\n7.2. Before the ld. CIT(A), assessee submitted that addition made by\nthe ld.AO is on the basis of page No.103 and 104 of Bundle No.1, Party\nAB-6, wherein no such details are mentioned as to “on-money

GANESH SRINIVASAN,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-8, MUMBAI

In the result, assessee’s appeal bearing ITA No

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjeeganesh Srinivasan Vs Principal Commissioner Of Income- 10, Fair Field, 112, Road No.4, Tax-8, Mumbai Room No.611, 6Th Floor, Aayakar Churchgate, Mumbai-400 020 Pan : Aagps5047M Bhavan, M.K. Road, Mumbai-400 020 Appellant Respondent

addition could be made to the appellant assessable income on the grounds of non-reconciliation of TDS with the receipts

KRAFT FOODS GROUP BRANDS LLC ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3(1)(2), MUMBAI

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

Bench: Us Raising Following Grounds In Its Appeal: -

Addition of Tax Deducted at Source (TDS) of INR 10,260 on royalty income and TDS of INR 93.45.429 on support

MANGESHI ENTERPRISES,KALYAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, THANE

In the result, appeal in ITA No

Income filed for the\n Assessment Year 2016-17 by the Lender Company\n4\nCopy of PAN Card of M/s Annex Tradelink P Ltd having PAN\nAAICA7688K\n5\nCopy of Bank Statement of M/s Annex Tradelink P Ltd for A/c\nNo 76694318 with Canara Bank, Bhawanipore, Kolkata\n6\nDetails & Sources of funds available with M/s Annex Tradelink\nP Ltd while

ACIT 14 (1)(2), MUMBAI, MUMBAI vs. SHRIRAM CHITS MAHARASTRA LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18

addition of Rs. 5,23,55,080/- - on account of Foreman commission income is hereby deleted. Accordingly, this ground is Foreman commission income is hereby deleted. Accordingly, this ground is Foreman commission income is hereby deleted. Accordingly, this ground is treated as Allowed. treated as Allowed.” 2.3 Since, the Ld. CIT(A) has followed binding precedent on the Since

MAHESH NATHALAL THAKKAR,THANE vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1, THANE, THANE

The appeal is partly allowed in terms of our\naforesaid observations

additions for unexplained income due to TDS mismatch, addition for godown rent as house property income, and ad-hoc disallowance

DCIT CENTRAL CIRCLE 6(1), MUMBAI, NARIMAN POINT MUMBAI vs. GNP REALTY LLP, THANE

In the result, the appeal filed by the Revenue stands partly allowed

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

TDS which has been claimed under section 37 of the Act” disallowed the said amount of Rs.1,343/- as per the provisions of section 37(1) of the Act. 3. The assessee being aggrieved with the aforesaid additions preferred first appeal before the Ld. Commissioner. With regard to the addition of Rs.2.75 crores the assessee before the Ld. Commissioner submitted

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

income and claiming refund from TDS. Accordingly, the impugned disallowances have been made. pugned disallowances have been made. 20.1 In this regard, the appellant during the appeal proceedings, has 20.1 In this regard, the appellant during the appeal proceedings, has 20.1 In this regard, the appellant during the appeal proceedings, has submitted certain additional