M/S.VIBGYOR TEXOTECH PRIVATE LIMITED,MUMBAI vs. ACIT-8(3)(2), MUMBAI

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

Bench: Shri Amarjit Singh () & Shri Om Prakash Kant () Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/S Vibgyor Texotech Pvt. Ltd., Room No. 616, 6Th Floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. Pan No. Aaccv 0752 D Appellant Respondent Assessment Year: 2009-10 M/S Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner Of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. Pan No. Aaccv 0752 D Appellant Respondent

TDS) also the Assessing Officer disallowed expenditure amounting to Rs.3,97,90,291/-in terms of section 40(a)(ia) of the Act. Additions for unexplained cash credit in terms of section 68 of the Act amounting to Rs.1,46,24,270/- and difference in valuation of fixed asset of Rs.2,50,19,760/- being written off were also made

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS default under deducted at act by the default under section 201 source default order of the section 201 (1) is of ₹ under section ITA Nos. 127

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS default under deducted at act by the default under section 201 source default order of the section 201 (1) is of ₹ under section ITA Nos. 127

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS default under deducted at act by the default under section 201 source default order of the section 201 (1) is of ₹ under section ITA Nos. 127

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS default under deducted at act by the default under section 201 source default order of the section 201 (1) is of ₹ under section ITA Nos. 127

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS default under deducted at act by the default under section 201 source default order of the section 201 (1) is of ₹ under section ITA Nos. 127

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS default under deducted at act by the default under section 201 source default order of the section 201 (1) is of ₹ under section ITA Nos. 127

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETINGS INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS default under deducted at act by the default under section 201 source default order of the section 201 (1) is of ₹ under section ITA Nos. 127

ITO (IT) TDS-2, MUMBAI vs. TATA STEEL LTD, MUMBAI

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

TDS-2 Room No. 113, Scindia House, 1st Floor, Ballard Estate, ……………. Appellant N.M. Road, Mumbai-400038 v/s M/s. Tata Steel Ltd 24, Bombay House, Homi ……………. Respondent Mody Street, Fort, Mumbai-400001 PAN – AAACT2803M ITA no.8707/Mum./2011 (Assessment Year : 2007-08) M/s. Tata Steel Ltd 24, Bombay House, Homi ……………. Appellant Mody Street, Fort, Mumbai-400001 PAN – AAACT2803M v/s Additional Commissioner

TATA STEEL LTD,MUMBAI vs. ADDL CIT 2(3), MUMBAI

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

TDS-2 Room No. 113, Scindia House, 1st Floor, Ballard Estate, ……………. Appellant N.M. Road, Mumbai-400038 v/s M/s. Tata Steel Ltd 24, Bombay House, Homi ……………. Respondent Mody Street, Fort, Mumbai-400001 PAN – AAACT2803M ITA no.8707/Mum./2011 (Assessment Year : 2007-08) M/s. Tata Steel Ltd 24, Bombay House, Homi ……………. Appellant Mody Street, Fort, Mumbai-400001 PAN – AAACT2803M v/s Additional Commissioner

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

TDS, the Dy. CIT had passed an order under section 154 of the Act (see pages 3-5 of Factual paper book-1). 4 25.08.2003 The Dy. CIT issued a notice under section 143(2) of the Act, selecting the Assessee’s ROI for scrutiny (see page 6 of Factual paper book-1). 5 17.10.2003 The Addl. CIT (Transfer Pricing

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

127 under section 40(b) 2. Disallowances under section 40A(3) 4,97,915 to the extent of 20% in case of Expenditure of Rs. 2,489,573/- 3 Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

127 under section 40(b) 2. Disallowances under section 40A(3) 4,97,915 to the extent of 20% in case of Expenditure of Rs. 2,489,573/- 3 Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

127 under section 40(b) 2. Disallowances under section 40A(3) 4,97,915 to the extent of 20% in case of Expenditure of Rs. 2,489,573/- 3 Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

127 under section 40(b) 2. Disallowances under section 40A(3) 4,97,915 to the extent of 20% in case of Expenditure of Rs. 2,489,573/- 3 Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

127 under section 40(b) 2. Disallowances under section 40A(3) 4,97,915 to the extent of 20% in case of Expenditure of Rs. 2,489,573/- 3 Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

127 under section 40(b) 2. Disallowances under section 40A(3) 4,97,915 to the extent of 20% in case of Expenditure of Rs. 2,489,573/- 3 Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

127 under section 40(b) 2. Disallowances under section 40A(3) 4,97,915 to the extent of 20% in case of Expenditure of Rs. 2,489,573/- 3 Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

127 under section 40(b) 2. Disallowances under section 40A(3) 4,97,915 to the extent of 20% in case of Expenditure of Rs. 2,489,573/- 3 Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses