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

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

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 191 also falls under Chapter XVII-A and it deals with a situation where an assessee has to make payment M/s. K D LITE DEVELOPERS PRIVATE LIMITED of tax directly in respect of income, which is not subject to the provisions of TDS

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

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

TDS provisions under Section 194A of the Income Tax Act.", "result": "Allowed", "sections": [ "Section 250", "Section 132", "Section 201(1)", "Section 201(1A)", "Section 194A", "Section 194A r.w.s. 2(28A)", "Section 4", "Section 190", "Section 191

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 form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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 form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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 form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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 form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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 form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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 form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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 form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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

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

Section 191 Direct payment\nSection 191 also falls under Chapter XVII-A and it deals\nwith a situation where an assessee has to make payment\nof tax directly in respect of income, which is not subject to\nthe provisions of TDS

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

191 specifically mentions “ ….be deemed to be an Assessee in default within the meaning of sub-section (1) of section 201 in respect of such tax.” The above meaning thus has to be read in sub-section (1) of section 201, which has been specifically provided for Not repeating the said condition again in section 201 (1) is inconsequential. Thus

ROYAL WESTERN INDIA TURF CLUB LIMITED,MUMBAI vs. INCOME TAX OFFICER TDS WARD 2(1)(3), MUMBAI, MUMBAI

TDS and the CIT(A)\ntoo has erred in upholding the same.\n6. That in view of the facts and circumstances of the case and\nin law, the Assessing Officer has erred in treating the\nAppellant as 'Assessee in default' in view of the provisions\nof section 201(1) read with Section 191

COLE PARMER INDIA PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 15(1)(2), MUMBAI

Accordingly grounds are allowed

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 957/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15)

TDS provisions are not applicable on shared service expenses • Thermo India has no taxable income during the year under appeal and hence, the Appellant was not required to deduct tax under Section 40(a)(ia)of thelTAct • The Ld. AO has violated the provisions of Section 191

ROYAL WESTERN INDIA TURF CLUB LTD,MUMBAI vs. ACIT TDS 3(2), MUMBAI

In the result, appeal of the assessee is allowed, as above

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2012-13

section 201(1) r.w.s 191 of I.T Act as there is no finding by the AO as to the failure of deductor appellant to pay the tax liability. 4. The CIT(A) has, in view of the facts and circumstances and in law, grossly erred on facts and in law, in upholding that the payment made to owners of race

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

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

TDS has been deducted on \"estimated income\" of the employee, the employer was not expected to step into the shoes of the Assessing Officer and determine the actual income. Furthermore, under Section 191

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