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 recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

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 recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

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 recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

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 recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

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 recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

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 is permitted within the financial year, by\nmisinterpreting the provisions of Section 192(3) of the Act.\n4) The learned

DISHA DISTRIBUTORS,MUMBAI vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Sprigtime Clubs & Hospitality Assessing Officer, Tds Ward Services Pvt. Ltd. Rani Mansion, Murbad Road Vs. 2Nd Floor, Sprig Avenue, Club Road Kalyan (W), 421301 Kalyan (W) 421301 Pan – Aaocs9107M Appellant Respondent

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 4 Sprigtime Clubs&Hospitality Services

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

TDS amount collected under Section 192 Section 192 of the Act is required to be paid to the credit of the Act is required

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

TDS amount collected under Section 192 Section 192 of the Act is required to be paid to the credit of the Act is required

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

TDS amount collected under Section 192 Section 192 of the Act is required to be paid to the credit of the Act is required

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

TDS amount collected under Section 192 Section 192 of the Act is required to be paid to the credit of the Act is required

STATE BANK OF INDIA,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

Section 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 15. The learned CIT(A) also erred in not appreciating The learned CIT(A) also erred in not appreciating that the annual Circular on TDS

STATE BANK OF INDIA-RBO II THANE WESTERN BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

Section 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 15. The learned CIT(A) also erred in not appreciating The learned CIT(A) also erred in not appreciating that the annual Circular on TDS

STATE BANK OF INDIA HRMS DEPARTMENT ,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

Section 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 15. The learned CIT(A) also erred in not appreciating The learned CIT(A) also erred in not appreciating that the annual Circular on TDS

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

Section 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 192 as is also held in (2001) SCC OnLine AP 886). 15. The learned CIT(A) also erred in not appreciating The learned CIT(A) also erred in not appreciating that the annual Circular on TDS