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

194B Section 194D, Section 19 Section 194E, Section 195 and Section 196A, the assessee , the assessee shall not be called upon to pay the tax himself to the extent to shall not be called upon to pay the tax himself to the extent to shall not be called upon to pay the tax himself to the extent to which

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

194B Section 194D, Section 19 Section 194E, Section 195 and Section 196A, the assessee , the assessee shall not be called upon to pay the tax himself to the extent to shall not be called upon to pay the tax himself to the extent to shall not be called upon to pay the tax himself to the extent to which

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

194B Section 194D, Section 19 Section 194E, Section 195 and Section 196A, the assessee , the assessee shall not be called upon to pay the tax himself to the extent to shall not be called upon to pay the tax himself to the extent to shall not be called upon to pay the tax himself to the extent to which

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

194B Section 194D, Section 19 Section 194E, Section 195 and Section 196A, the assessee , the assessee shall not be called upon to pay the tax himself to the extent to shall not be called upon to pay the tax himself to the extent to shall not be called upon to pay the tax himself to the extent to which

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

In the result, appeal of the assessee is allowed

194B of the Act was intended to cover within its purview winnings from horse races. Now coming to the heading of Section 194BB of the Act, which reads as “Winning from horse race”. Going by the heading of the two sections, it can be seen that Section 194BB of the Act is a specific section dealing with TDS

PLAY GAMES24X7 PRIVATE LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX-5, MUMBAI

In the result, the appeal by the assessee is dismissed

194B of the Act, during the assessment proceedings. It was submitted\nthat the assessee deducted TDS @ 30% under section 194B

ANIL KUMAR GANG,JODHPUR vs. ITO 3(1) JODHPUR, JODHPUR

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

194B, section 194BB, section 194C, section 194D, section 194E, section 195 and section 196A, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income." 20. From the language of section 205, it is clear that once the tax is deducted at source, the same cannot

REKHA MAHESHWARI ,DELHI vs. INCOME TAX OFFICER , DELHI

In the result, appeal of the assessee is allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

194B and 194BB, respectively. 8.2 Likewise, payments made to contractors and insurance commission, payments made in respect of life insurance policy, and payments made to the non-resident sportsmen or sports associations are liable for deduction to tax at source under Sections 194C, 194D, 194DA, and 194E, respectively. 8.3 As far as payments made to non-residents [not being

ACIT-13(1)(2), MUMBAI vs. M/S PLAY GAMES 24X7 PVT LTD, MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2014-15

TDS of the winning payments vis-à-vis section 194B compliance. 2. On the facts and in the circumstances of the case

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

Bench: Shri Joginder Singh & Shri Ramit Kochar

194B and 194BB. 27. Payments to contractors, if made, particularly resident contractors, then the obligation to deduct the income-tax at source flows from section 194C. Similarly, insurance commission, payment in respect of Savings Schemes etc. attract the deduction of tax at source. The other payments including the category of commission or brokerage fall within the obligation

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

Bench: Shri Joginder Singh & Shri Ramit Kochar

194B and 194BB. 27. Payments to contractors, if made, particularly resident contractors, then the obligation to deduct the income-tax at source flows from section 194C. Similarly, insurance commission, payment in respect of Savings Schemes etc. attract the deduction of tax at source. The other payments including the category of commission or brokerage fall within the obligation

PLAY GAMES 24 X 7 PRIVATE LIMITED,MUMBAI vs. PR. .CIT-(A) 13, MUMBAI

In the result, this appeal by the assessee stands allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Ram Lal Negi: A.Y : 2015-16

TDS was not deducted on the full amount of payment made and to this extent, the assessment order passed by the Assessing Officer is erroneous in so far as it is prejudicial to the interest of revenue on the issues discussed in the preceding paras. 8.3 In view of the facts, the assessment order passed by the Assessing Officer

RED CHILLIES ENTERTAINMENT P.LTD,MUMBAI vs. ACIT CEN CIR 29, MUMBAI

In the result, assessee’s appeal for A

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

section 194B of the Act, held, where the payments are in kind there is no requirement of deduction of tax at source. Further, the Hon'ble Karnataka High Court in CIT v/s Chief Accounts Officer, Bruhat Bangalore Mahanagar Palika, ITA no.94 and 446 of 2015, held as under:– “12. The concept of tax deduction at source (TDS

POOJA MARKETING,MUMBAI vs. PR. CIT- 31 , MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Us, The Core Issues To Be Decided Are As Under:-

TDS is deducted @ 30% therefore is high demand of refund. 4.5.1. We find that the ld AO after considering the submissions filed by the assessee, passed an assessment order u/s. 143(3) of the Act on 27.12.2016, accepting the income declared in the return of income. We find that the ld AO had duly accepted to the nature of business

INSUREKOT SPORTS P LTD,MUMBAI vs. DY CIT,CPC, MUMBAI

In the result, appeal by the assessee stands allowed

Bench: Learned Cit(A). Learned Cit(A) Noted The Facts Of The Case & Assessee’S Submission As Under :- “Assessee Has Availed Of A Franchiseeship Of Team Puneri Paltan Which Is A Participating Team In The Pro Kabaddi League Organized By Mashal Sports Private Limited. During Fy 2016 17 Ay 2017 18 It Received Prize Money Of Rs 3000000 Being The Third Placed Team Of The Event. The Same Is Accounted & Shown Under The Revenue From Operations As Prize Money. The Same Is 2 Insurekot Sports Pvt. Ltd.

TDS was deducted under sec 194B on the said prize money by the payee at the rate of 30.9 percentage. The corresponding entry is appearing at Sr No 4 1 of the Form 26AS having transaction date as 4th Oct 2016. Relevant extract of the Audited Profit and Loss account along with relevant notes and Form 26AS is attached

RARE TOWNSHIPS PVT LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 6 (4), MUMBAI

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

Bench: Shri Narender Kumar Choudhry, Jm & Ms Padmavathy S, Am

194B, PWD Ground, Ghatkopar – Mankhurd Link Road, Vs. Air India Building, Ghatkopar (East), Nariman Point, Maharashtra - 400077 Mumbai-400021 PAN : AAACI7331M Appellant) : Respondent) Appellant/Assessee by : Shri Anuj Kisnadwala, CA Revenue/Respondent by : Smt. Mahita Nair, Sr. DR : 02.04.2024 Date of Hearing : 03.04.2024 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal is against the order