BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, C.A. Revenue by : Shri C.T. Mathews

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, C.A. Revenue by : Shri C.T. Mathews

BLUE SPOT EQUPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, MUMBAI

Bench: Shri Baskaran Br & Shri Kuldip Singh

182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, C.A. Revenue by : Shri C.T. Mathews

BLUE SPOT EQUPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, C.A. Revenue by : Shri C.T. Mathews

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, C.A. Revenue by : Shri C.T. Mathews

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, C.A. Revenue by : Shri C.T. Mathews

BLUE SPOT EQUIPMENT COMPANY PVT. LTD MUMBAI,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, C.A. Revenue by : Shri C.T. Mathews

M/S. BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, MUMBAI

Bench: Shri Baskaran Br & Shri Kuldip Singh

182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, C.A. Revenue by : Shri C.T. Mathews

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, C.A. Revenue by : Shri C.T. Mathews

BLUE SPOT EQUIPMENT COMPANY PVT. LTD.,MUMBAI vs. TDS CPC., GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, C.A. Revenue by : Shri C.T. Mathews

DCIT 8(3)(1), MUMBAI vs. TATA TELESERVICES (MAH) LTD, NAVI MUMBAI

In the result, appeal of the revenue is dismissed

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singhdcit-8(3)(1) M/S Tata Teleservices (Mah) Room No. 615, 6Th Floor, Ltd., D-26, Ttc Indl Area Aayakar Bhavan, M.K. Road, Midc, Sanpada, P.O. Turbhe, Mumbai-20. Navi Mumbai-400703. Vs. Pan: Aaach1458C Appellant Respondent Appellant By : Shri R. Manjunatha Swamy (Cit-Dr) Respondent By : Shri Hiten Chande (Ar) Date Of Hearing : 21.01.2019 Date Of Pronouncement : 30.01.2019 Order Under Section 254(1)Of Income Tax Act

TDS under section 19 4JHeld, yes [Para 6] in favour of assessee" c) DCIT vs Delhi Trans co Ltd reported in (2014) 52 taxmann.com 261 (Delhi - "This finding has been followed by the ITAT in ITA No. 3965/ Del/2011 in the case of assessee for Assessment Year 2006-07. Apart from the finding

ITO, TDS III (3) , MUMBAI vs. M/S PETROLEUM INDIA INTERNATIONAL, MUMBAI

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

TDS was deductable under section 194J of the Act by relying upon the provisions contained in the Explanation 2 of section 9(1) of the Act by treating the same as fee for technical services on the ground that as per agreement on record between PII and overseas clients it is assessee/PII who is responsible for providing the technical services

INCOME TAX OFFICER (TDS) III(3),, MUMBAI vs. M/S PETROLEUM INDIA INTERNATIONAL , MUMBAI

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

TDS was deductable under section 194J of the Act by relying upon the provisions contained in the Explanation 2 of section 9(1) of the Act by treating the same as fee for technical services on the ground that as per agreement on record between PII and overseas clients it is assessee/PII who is responsible for providing the technical services

ITO. TDS III (3), MUMBAI vs. M/S PETROLEUM INDIA INTERNATIONAL, MUMBAI

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

TDS was deductable under section 194J of the Act by relying upon the provisions contained in the Explanation 2 of section 9(1) of the Act by treating the same as fee for technical services on the ground that as per agreement on record between PII and overseas clients it is assessee/PII who is responsible for providing the technical services

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee\nare allowed

TDS under section\n192 in the initial months of the year can be made good in the later\nmonths or in the last month of the financial year. Sub- section (3)\nnot only authorizes adjustment in case of excess or deficient\ndeduction, but also authorizes adjustment in case of total failure\nto deduct tax during the financial year. Sub- section

MAHINDRA AUTOMOBILE DISTRIBUTOR P. LTD,MUMBAI vs. DCIT CIR 2(2), MUMBAI

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

TDS had already been deducted. Referring to the dealers agreement (page 124 of the paper-book) that was handed over to the AO during the course of assessment proceedings AR submitted that from the terms and conditions of the agreement one could easily see that the relationship between the assessee and its dealers was not of agency. He referred

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS under section 192 in the initial months of the year can be made good in the later months or in the last month of the financial year. Sub- section (3) not only authorizes adjustment in case of excess or deficient deduction, but also authorizes adjustment in case of total failure to deduct tax during the financial year. Sub- section

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS under section 192 in the initial months of the year can be made good in the later months or in the last month of the financial year. Sub- section (3) not only authorizes adjustment in case of excess or deficient deduction, but also authorizes adjustment in case of total failure to deduct tax during the financial year. Sub- section