K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

TDS provisions under the Act and also in view of the relevant legal precedents. The same are discussed as follows: 1) Section 4 – Charge of income-tax. Section 4 of the Act is the charging section and the power to deduct tax at source is derived from the provisions of section 4(2) of the Act. For the sake

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3),, MUMBAI

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

TDS provisions under the Act and also in view of the relevant legal precedents. The same are discussed as follows: 1) Section 4 – Charge of income-tax. Section 4 of the Act is the charging section and the power to deduct tax at source is derived from the provisions of section 4(2) of the Act. For the sake

MANISH TOWER CO OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. DCIT CPC TDS THROUGH ITO TDS 1(3)(4), UTTAR PRADESH

In the result, all the appeals filed by the assessees are allowed as indicated above

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No.4358/Mum/2015 ("नधा"रण वष" / Assessment Year: 2015-16 M/S. Manish Tower Co- The Dcit (Tds), बनाम/ Operative Hsg Soc.Ltd., Centralized Processing Unit Vs. Jay Prakash Road, Cell Tds Andheri (W), Ghaziabad U.P. -201 010 Mumbai-400 053 Through Ito Tds 1(3)(4) "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaaam 6288P .. (""यथ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से/ Appellant By: None Shri N. Sathya Moorthy ""यथ" क" ओर से/Respondent By:

TDS statements u/s. 200A of the Act is applicable from prospective date i.e. w.e.f. 01.06.2015. Accordingly, fee u/s.234E cannot be levied prior to 01.06.2015. 1.2.3 In not appreciating the fact that provision of section 204 of the Act defining the 'Person Responsible for Paying in reference to the provision of section 190

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, MUMBAI

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

TDS provisions under the Act and also in view of the relevant legal precedents. The same are discussed as follows: 1) Section 4 – Charge of income-tax. Section 4 of the Act is the charging section and the power to deduct tax at source is derived from the provisions of section 4(2) of the Act. For the sake

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE INSURANCE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

TDS‘. Further, assessee discussed the provisions of Chapter XVII-B of the Act, which are applicable in case of payment of income in the hands of the recipient. It was also submitted that section 190

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE NSURANACE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

TDS‘. Further, assessee discussed the provisions of Chapter XVII-B of the Act, which are applicable in case of payment of income in the hands of the recipient. It was also submitted that section 190

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE INSURANCE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

TDS‘. Further, assessee discussed the provisions of Chapter XVII-B of the Act, which are applicable in case of payment of income in the hands of the recipient. It was also submitted that section 190

SANJEEV RAJENDRA PANDIT,MUMBAI vs. THE ASSISTANT DIRECTOR OF INCOME TAX (CPC) , MUMBAI

In the result, both these appeals are allowed

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2020-21 & Assessment Year: 2021-22 Sanjeev Rajendra Pandit, The Assistant Director Of Top Floor Madhav Vilas, 8 Income Tax (Cpc), Setalwad Road, Off Neapean Vs. Post Bag No.2, Electronic Sea Road, Cumballa Hill, S.O., City Post Office, Mumbai-400026. Bangalore-560500. Pan No. Agypp 4026 D Appellant Respondent : Assessee By Mr. Milin Dattani, Ar Revenue By : Mr. Aditya M. Rai, Dr : Date Of Hearing 18/01/2023 : Date Of Pronouncement 24/01/2023

section 199 r/w ss. 190 & Sanjeev Rajendra Pandit 191 and Rule 37BA] clarifies that the credit for the TDS nd Rule

SANJEEV RAJENDRA PANDIT,MUMBAI vs. THE ASSISTANT DIRECTOR OF INCOME TAX (CPC), MUMBAI

In the result, both these appeals are allowed

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2020-21 & Assessment Year: 2021-22 Sanjeev Rajendra Pandit, The Assistant Director Of Top Floor Madhav Vilas, 8 Income Tax (Cpc), Setalwad Road, Off Neapean Vs. Post Bag No.2, Electronic Sea Road, Cumballa Hill, S.O., City Post Office, Mumbai-400026. Bangalore-560500. Pan No. Agypp 4026 D Appellant Respondent : Assessee By Mr. Milin Dattani, Ar Revenue By : Mr. Aditya M. Rai, Dr : Date Of Hearing 18/01/2023 : Date Of Pronouncement 24/01/2023

section 199 r/w ss. 190 & Sanjeev Rajendra Pandit 191 and Rule 37BA] clarifies that the credit for the TDS nd Rule

MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY (MMRDA),MUMBAI vs. ACIT (TDS) CIRCLE - 1(3), MUMBAI

In the result appeal of the assessee in ITA no

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5186 & 5187/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13 & 2013-14) बिाम/ Mumbai Metropolitan Region Acit (Tds) Cir-1(3) Development Authority R.No. 703, 7 T H Floor, K.G. (Mmrda) , Bkc, Bandra(E), Mittal Hospital Building, V. Mumbai-400051 Charni Road(W), Mumbai- 400002 स्थायी ऱेखा सं./ Pan :Aaatm7106R(Tds Mum16747D) (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS should have been deducted as per the provisions of section 194J and hence an order was passed u/s 201(1)/201(1A) and a demand was raised on account of Interest u/s 201(1A) of Rs. 9,71,931/- and 33,62,190

BRIG RESOLUTION SERVICES PRIVATE LIMITED,MUMBAI vs. CIRCLE 14(1)(2), MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2020-21

section 199 r/w ss. 190 & 191 and Rule 37BA] clarifies that the credit for the TDS 191 and Rule 37BA

M/S PODDAR FININ CONSULTANCY P. LTD.,MUMBAI vs. ITO WARD-7(3)(1), MUMBAI

In the result, the appeal filed by the assessee is hereby dismissed

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 1860/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2012-13) M/S. Poddar Finin Consultancy बिधम/ Ito Ward Pvt. Ltd. Maharashtra-410206. Vs. 4A/B, Ground Floor, Tk Industries Estate, Sitaram Palturam Murai Marg, Mumbai- 400015. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcp3938D (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: None Revenue By: Shri R. A. Dhyani (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 16/03/2022 घोषणा की तारीख /Date Of Pronouncement: 07/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 06.08.2020 Passed By The Commissioner Of Income Tax (Appeals)- Thane [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2012-13. 2. The Assessee Has Raised The Following Grounds: - “1) The Assessment Order Passed By The Id. Assessing Officer (Ao) Is Invalid & Bad In Law. 2) (A) The Id. Commissioner Of Income Tax (Appeals) [Cit(A)] Erred In Law & Facts In Confirming The Action Of The Ld. Assessing Officer

TDS is to be made on the 'rent'. The expression 'rent' is given much wider meaning under this provision than what is normally known in common parlance. In the first instance, it means any payment which is made under any lease, sub- lease, tenancy. Once the payment is made under lease, sub-lease or tenancy, the nomenclature which is given

ROSE ROCK REAL ESTATE INDIA PVT.,MUMBAI vs. ITO (TDS) 2(1)(3), MUMBAI

In the result, these appeals are allowed

TDS quarterly statement cannot be recovered by way of processing under section sec 200A. Therefore demand notice cannot be issued under this section, but if issued, then it is illegal. Hence liable to be cancelled. 3. That the Provisions of Sec. 204 of the Act has made the person responsible for Sec. 190

ITO (TDS) (OSD) 1(2), MUMBAI vs. EURO RSCG ADVERTISING P. LTD, MUMBAI

In the result, appeal filed by the Revenue is hereby dismissed and Cross Objection filed by the assessee is allowed for statistical purposes as indicated above

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2010-11

190. The explanation to Section 191 provides that where a deductor who was required to deduct income tax at source does not deduct or after deduction does not pay and where the Assessee has also failed to pay such tax directly then such person shall without prejudice to any other consequence be deemed to be an Assessee in default within

ALLIANCE MEDIA & ENTERTAINMENT P.LTD,MUMBAI vs. ITO (TDS) 1(1), MUMBAI

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm Assessment Year: 2008-09 Alliance Media & Entertainment Ltd. Ito (Tds) 1(1), C/O. Natvarvepari& Co. 8Th Floor, Room No. 804, Oricon House, 4Th Floor, Vs. Ayurvedic Hospital Bldg., 12K. Dubhash Marg Fort Charni Road (W). Mumbai- 400023. Mumbai. Pan No. Aafca3197A (Appellant) (Respondent) Assessment Year: 2008-09 Ito (Tds) 1(1), Alliance Media & Entertainment Ltd. 8Th Floor, Room No. 804, Vs. C/O. Natvarvepari& Co. Ayurvedic Hospital Bldg. Oricon House, 4Th Floor, Charni Road (W) 12K, Dubhash Marg Fort Mumbai. Mumbai-400023. Pan No. Aafca3197A (Appellant) (Respondent)

TDS) (2016) 383 ITR 59 (Kar) Held: “We have examined the applicability of section 194A of the Act to the present case. Section 194A of the Act mandates the tax deductor to deduct "income-tax" on “any income by way of interest other than income by way of interest on securities". The phrase "any income" and "income-tax thereon

ACIT CIRCLE-16 (1), MUMBAI vs. M/S UTV SOFTWARE COMMUNICATIN LTD, MUMBAI

In the result, Revenue’s appeal is dismissed

Bench: Shri S. Rifaur Rahman & Shri Ravish Sood

190 (Mum.). The learned CIT(A) further held that the disallowance under section 14A of the Act should not affect computation under section 115JB of the Act. Aggrieved, the Revenue is in appeal before the Tribunal. 4 UTV Software Communication Ltd. 6. The learned Departmental Representative relied upon the observations made by the Assessing Officer. 7. The learned Counsel

ITO 12(2)(1), MUMBAI vs. DOLLEX INDUSTRIES LTD., MUMBAI

In the result, appeals of the Revenue are dismissed

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 190 in so far as no TDS was deducted on such payments. Detailed finding so recorded by CIT(A) has not been

NETWORTH STOCK BROKING LTD,MUMBAI vs. ACIT CIR 4(2), MUMBAI

In the result, the appeal of assessee in ITA No

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

TDS u/s 194J of the Act by holding that the payments are in the nature of technical services. Now, this issue is covered by the decision of the Hon’ble Supreme Court in the case of Kotak Securities Ltd. (supra) and taking a consistent view this issue is also allowed. 24. The next issue in Revenue’s appeal