M/S CEAT LTD,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

TDS provisions. As\nper Section 194C, any person making payment to any resident\nfor carrying out work in pursuance of a contract is liable for\ndeduction of tax at source. The relevant extract of section 194C is\nreproduced for ease of reference 194C. (1

M/S CEAT LTD,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

TDS provisions. As\nper Section 194C, any person making payment to any resident\nfor carrying out work in pursuance of a contract is liable for\ndeduction of tax at source. The relevant extract of section 194C is\nreproduced for ease of reference 194C. (1

M/S CEAT LTD ,MUMBAI vs. INCOME TAX OSD TDS CIRLCE 1(1), MUMBAI

TDS provisions. As\nper Section 194C, any person making payment to any resident\nfor carrying out work in pursuance of a contract is liable for\ndeduction of tax at source. The relevant extract of section 194C is\nreproduced for ease of reference 194C. (1

M/S CEAT LTD ,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

TDS provisions. As\nper Section 194C, any person making payment to any resident\nfor carrying out work in pursuance of a contract is liable for\ndeduction of tax at source. The relevant extract of section 194C is\nreproduced for ease of reference 194C. (1

M/S CEAT LTD ,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

TDS provisions. As\nper Section 194C, any person making payment to any resident\nfor carrying out work in pursuance of a contract is liable for\ndeduction of tax at source. The relevant extract of section 194C is\nreproduced for ease of reference 194C. (1

M/S CEAT LTD,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

TDS provisions. As\nper Section 194C, any person making payment to any resident\nfor carrying out work in pursuance of a contract is liable for\ndeduction of tax at source. The relevant extract of section 194C is\nreproduced for ease of reference 194C. (1

PARTHO DAS,MUMBAI vs. INCOME TAX OFFICER-28(2)(4), MUMBAI, NAVI MUMBAI

In the result, appeal of the assessee is allowed

sections": ["40(a)(ia)", "194C", "194C(1)", "194C(2)", "194C(1)(k)", "44AB"], "issues": "Whether the assessee was liable to deduct TDS

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

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

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

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

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

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

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

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

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

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

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

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

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

1 66,32,320 has been paid on account of incentive plans to its employees in the nature of performance shares of TOTAL SA France. This performance shares is awarded become final after the specified three-year vesting period subject to a presence condition and performance condition based on the return on equity. The claim of the assessee was that

M/S CEAT LTD,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

TDS provisions. As\nper Section 194C, any person making payment to any resident\nfor carrying out work in pursuance of a contract is liable for\ndeduction of tax at source. The relevant extract of section 1940 is\nreproduced for ease of reference 194C. (1

SAFE AND SURE MARINE SERVICES PRIVATE LIMITED,MUMBAI vs. ITO (TDS), WARD 8(1)(1), MUMBAI, MUMBAI

In the result, the appeal of the assessee is partly allowed for partly allowed for 7

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2013-14

194C and 194J. The assessee contended that and 194J. The assessee contended that the said expenditure had the said expenditure had been capitalised, and therefore TDS provisions were inapplicable. been capitalised, and therefore TDS provisions were inapplicable. been capitalised, and therefore TDS provisions were inapplicable. The Assessing Officer rejected this contention and held the assessee The Assessing Officer rejected this

WIN CABLE & DATACOM P.LTD,MUMBAI vs. ASST CIT (TDS) 3(1), MUMBAI

In the result, appeals filed by the assessee are hereby allowed

Bench: S/Shri R.C. Sharma (Am) & Amarjit Singh (Jm) I.T.A. No. 3635/Mum/2016(Assessment Year 2001-02)

1) and 201(1A) read with section 194C of the I.T. Act, 1961 was concluded on 29.3.2011, therefore, the orders in question are not justifiable specifically in view of the findings of the Hon’ble ITAT in ITA No. 5190/Mum/2014 in the case of Hathway Nsik Cable Network Private Limited Vs. Tax Recovery Officer(TDS

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

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

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

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

194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40(a)(ia) – Late Payment of TDS