DCIT(TDS) 2(2), MUMBAI vs. PUNJAB NATIONAL BANK, MUMBAI

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194-1 of the Act.” 14. Thus

DCIT(TDS) 2(2), MUMBAI vs. PUNJAB NATIONAL BANK, MUMBAI

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194-1 of the Act.” 14. Thus

PUNJAB NATIONAL BANK,MUMBAI vs. ASST CIT (TDS) 2(2), MUMBAI

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194-1 of the Act.” 14. Thus

DCIT (TDS) 2(2), MUMBAI vs. PUNJAB NATIONAL BANK, MUMBAI

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194-1 of the Act.” 14. Thus

ITO (TDS) 2(5), MUMBAI vs. ORIENTAL BANK OF COMMERCE, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri Jason P. Boaz

194-I of the Act. Therefore, there was no default for not deducting TDS as question of deduction of TDS on the said payment does not arise. It was also stated before the AO that the lease premium paid are capital receipts in the hands of CIDCO and are completely distinguished from rent. Hence, applicability of section

THE SWASTI PRODUCE CO. P LTD,MUMBAI vs. CIT (A) 14, MUMBAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 6793/Mum/2014 ("नधा"रण वष" / Assessment Year : 2004-05) The Swasti Produce Co. Pvt. The Ito Tds Ward -3(4), बनाम/ Limited, Churney Road, V. 207/208, Bhaveshwar Mumbai. Arcade, Opp Shreyas Cinema, Lbs Marg, Ghatkopar (W), Mumbai. "थायी लेखा सं./Pan : Aaact1886E (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

section 194-I of the Act. Therefore, such payments are not liable for TDS under section 194-I of the Act.” Thus

CANARA BANK (E-SYNDICATE) BANDRA WEST II BRANCH, MUMBAI,MUMBAI vs. INCOME TAX OFFICER, TDS , MUMBAI

In the result, both the appeal under consideration are allowed

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194- 1 of the Act." 14. Thus

CANARA BANK (E-SYNDICATE) BANDRA WEST II BRANCH,MUMBAI vs. INCOME TAX OFFICER, TDS , MUMBAI

In the result, both the appeal under consideration are allowed

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

section 194-1 of the Act. Therefore, such payments are not liable for TDS under section 194- 1 of the Act." 14. Thus

ITO(TDS)-2(3)(1), MUMBAI, MUMBAI vs. N ROSE DEVELOPERS PRIVATE LIMITED, MUMBAI

In the result, both appeals by the Revenue are dismissed

Bench: Shri B R Baskaranshri Sandeep Singh Karhailita No.6328/Mum/2024 (Assessment Year : 2018-19) (Assessment Year : 2019-20) Ito (Tds)-2(3)(1), Room No.909, 9Th Floor, Mtnl Building, Cumbala Hill, Peddar Road, Mumbai - 400026 ............... Appellant V/S N Rose Developers Private Limited, C-1 Building No.3, Sumer Nagar Chs Ltd. ……………… Respondent S.V. Road, Borivali (West), Mumbai -400092 Pan : Aaccn5680J Assessee By : Shri Rajesh Agrawal Revenue By : Ms. Monika H. Pande, Sr.Dr

section 194- I of the Act, the AO (TDS) held that w.e.f. 01.04.2017, section 194-IC has been inserted in the Act, whereby

ITO(TDS)-2(3)(1), MUMBAI, MUMBAI vs. N ROSE DEVELOPERS PRIVATE LIMITED, MUMBAI

In the result, both appeals by the Revenue are dismissed

Bench: Shri B R Baskaranshri Sandeep Singh Karhailita No.6328/Mum/2024 (Assessment Year : 2018-19) (Assessment Year : 2019-20) Ito (Tds)-2(3)(1), Room No.909, 9Th Floor, Mtnl Building, Cumbala Hill, Peddar Road, Mumbai - 400026 ............... Appellant V/S N Rose Developers Private Limited, C-1 Building No.3, Sumer Nagar Chs Ltd. ……………… Respondent S.V. Road, Borivali (West), Mumbai -400092 Pan : Aaccn5680J Assessee By : Shri Rajesh Agrawal Revenue By : Ms. Monika H. Pande, Sr.Dr

section 194- I of the Act, the AO (TDS) held that w.e.f. 01.04.2017, section 194-IC has been inserted in the Act, whereby

ASST.COMMISSIONER OF INCOME TAX (TDS) CIR.2(1), MUMBAI., MUMBAI vs. RIYA TRAVEL AND TOURS (INDIA) PVT.LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

TDS under section 194-O of the Act for which the ld. AO issued show cause notice u/s. 201(1) and 201(1A) of the Act dated

ASST.COMMISSIONER OF INCOME TAX(TDS)CIR.2(1), MUMBAI., MUMBAI vs. RIYA TRAVEL AND TOURS (INDIA) PVT.LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

TDS under section 194-O of the Act for which the ld. AO issued show cause notice u/s. 201(1) and 201(1A) of the Act dated

ASST.COMMISSIONER OF INCOME TAX (TDS) CIR.2(1), MUMBAI., MUMBAI vs. RIYA TRAVEL AND TOURS (INDIA) PVT.LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

TDS under section 194-O of the Act for which the ld. AO issued show cause notice u/s. 201(1) and 201(1A) of the Act dated

ITO (TDS) 1(2), MUMBAI vs. ATUL AGARWAL & SONS, NAVI MUMBAI

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5196/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12)

section 194-I of the Act. Therefore, such payments are not liable for TDS under section 194-I of the Act.” Thus

ITO (TDS) 2(3), MUMBAI vs. MAHARASHTRA TOURISM DEVELOPEMENT CORPORATION LTD, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri D. Karunakar Raoassessment Year: 2011-12 Income Tax Officer(Tds)- M/S Maharashtra Tourism 2(3), Development Corporation Ltd. बनाम/ R. No.708, 7Th Floor, Express Tower, 9Th Floor, Vs. Smt. K.G. Mittal Ayurvedic Madam Cama Road, Hospital Building, Nariman Point, Charni Road, Mumbai-400021 Mumbai-400002 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacm0712G

section 194H of the Act and hence no TDS is required to be deducted u/s 194 H of the Act. In view

ITO TDS -I, THANE vs. BHIMSHI KARSAN SATRA, THANE

In the result, the appeal of the Revenue is dismissed

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Ito, Tds-I Vs. Bhimsi Karsan Satra Qureshi Mansion, Prop: M/S Mahavir Developers Teen Hath Naka Flat No 6021, Rameshwar Ram Maruti Naupada Road, Opp- Samarth Bhandar, Thane- 400602 Thane(W) Thane-400601

section 194-I of the Act. Therefore, such payments are not liable for TDS under section 194-I of the Act.” 6. As is discernible

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 reported in (2015) 55 taxmann.com 452 (Chennai-Tribunal) - "Section 194 read with section 9 of t he Income Tax Act, 1961- Deduction

STATE BANK OF INDIA,MUMBAI CITY vs. ITO (TDS)-2(2)(1), MUMBAI CITY

In the result, in the present batch of appeals for the

TDS under section 194A\nof the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in\nRevenue's appeal are dismissed.\n18. Before analysing whether the assessee was under an obligation to\ndeduct tax at source under section 194H or section 194

TATA TELESERVICES(MAHARASHTRA) LTD,NAVI MUMBAI vs. ASST CIT (TDS) 3(1), MUMBAI

In the result, all the appeals are allowed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

TDS reported in (2015) 55 taxmann.com 452 (Chennai-Tribunal) – “Section 194 read with section 9 of t he Income Tax Act, 1961- Deduction