INCOME TAX OFFIECER-17(3)(4), MUMBAI vs. SUGARCHEM, MUMBAI

In the result, the appeal filed by the Revenue is partly allowed

Bench: Shri C.N. Prasad & Shri Manoj Kumar Aggarwalincome Tax Officer-17(3)(4) M/S. Sugarchem 1St Floor, Aayakar Bhavan Kshamalaya, 3Rd Floor Vs. M.K. Road, Mumbai 400020 Marine Lines Mumbai 400020 Pan – Aayfs3762P Appellant Respondent

Section 194C(6) if the 5 M/s. Sugarchem transport contractors furnish the details in respect of their PAN to the person paying or crediting to such contractors TDS

A.C.I.T. (TDS)-1, MUMBAI vs. B4U BROADBANK INDIA PVT. LTD, MUMBAI

In the result appeals of the revenue as well as the cross objections of the assessee are dismissed

Bench: Shri R. C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5664/Mum/2012 & 5665/M/2012 (निर्धारण वर्ा / Assessment Year: 2010-11 & 2011-12) Acit (Tds)-1(1), Room बिधम/ M/S. B4U Broadband India No. 804, K.G. Mittal Pvt Ltd. 45, Marol Vs. Hospital Bldg, Charni Road, Cooperative Industrial Estate Mumbai-2. Ltd. Andheri Kurla Road, Andheri (E) Mumbai- 400009. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb5210F (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Suman Kumar Assessee By: Shri Vijay Mehta सुनवाई की तारीख / Date Of Hearing: 09.07.2018 घोषणा की तारीख /Date Of Pronouncement: 25.07.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 29.06.2012 Passed By The Commissioner Of Income Tax (Appeals), Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010-11. 2. The Revenue Has Raised The Following Grounds: -

194C of the Act. 3.17. I do not agree with the stand adopted by the TDS officer in the impugned order that the placement fee should be treated as Fees for technical services for the purpose of TDS under section 194J of the Act. It is a settled position in law that merely because, as part of providing any service

JCIT(TDS)(OSD)-2(3), MUMBAI vs. ZEE ENTERTAINMENT ENTERPRISES LIMITED, MUMBAI

In the result, appeal filed by the revenue is hereby ordered to be dismissed

Bench: Shri Ramit Kochar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2104/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) Jcit(Tds)(Osd)-2(3) बिधम/ M/S. Zee Entertainment Room No. 718, 7Th Floor, Enterprises Ltd. Vs. 18Th Floor, Marathon Smt. K.G. Mittal Ayarvedic Futurex, N.M. Joshi Marg, Hospital Building, Charni Lower Parel, Mumbai- Road (W), Mumbai-400002. 400013. C. O. No. 105/M/2019 (Arising Out Of I.T.A. No.2104/Mum/2018) (निर्धारण वर्ा / Assessment Year: 2011-12) M/S. Zee Entertainment बिधम/ Jcit(Tds)(Osd)-2(3) Room No. 718, 7Th Floor, Enterprises Ltd. Vs. 18Th Floor, Marathon Smt. K.G. Mittal Ayurvedic Futurex, N.M. Joshi Marg, Hospital Building, Charni Lower Parel, Mumbai- Road (W), Mumbai-400002. 400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacz0243R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Dr. Narender Kumar (Dr) Assessee By: Shri Jay Bhansali सुनवाई की तारीख / Date Of Hearing: 25/07/2019 घोषणा की तारीख /Date Of Pronouncement: 31/07/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 24.01.2018 Passed Co No.105/M/2019 A.Y.2011-12 By The Commissioner Of Income Tax (Appeals) -60, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011-12. 2. The Revenue Has Raised The Following Grounds: -

TDS on carriage fee is rightly deducted by the assessee u/s 194C of the Act. Further, in a recent decision, the jurisdictional Bombay High Court decision in case of UTV Entertainment Television Limited [88 taxmam.com 214 (Bom)] has held that payment of placement fees/carriage fees to cable operators may be liable to tax at source u/s 194C and assessee

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE INSURANCE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

5. Ground no.1 relates to whether the ‗data storage charges‘ attracts the TDS provisions u/s 194C, as applied by the assessee, or the TDS provisions u/s 194J as invoked by the AO. During the course of survey, AO observed that the assessee deducted and deposited TDS of Rs. 1,36,561/- on ‗data storage charges‘ u/s 194C

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE INSURANCE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

5. Ground no.1 relates to whether the ‗data storage charges‘ attracts the TDS provisions u/s 194C, as applied by the assessee, or the TDS provisions u/s 194J as invoked by the AO. During the course of survey, AO observed that the assessee deducted and deposited TDS of Rs. 1,36,561/- on ‗data storage charges‘ u/s 194C

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE NSURANACE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

5. Ground no.1 relates to whether the ‗data storage charges‘ attracts the TDS provisions u/s 194C, as applied by the assessee, or the TDS provisions u/s 194J as invoked by the AO. During the course of survey, AO observed that the assessee deducted and deposited TDS of Rs. 1,36,561/- on ‗data storage charges‘ u/s 194C

UBER INDIA SYSTEMS PVT LTD.,MUMBAI vs. DY CIT (TDS)-2(3), MUMBAI

In the result, the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Amarjit Singhuber India Systems Vs. The Dcit(Tds)-2(3) Private Limited Smt. K.G. Mittal Unit 41/46, Floor 3 Ayurvedic Hospital Paragon, Phoenix Market Building, City, Lbs Marg, Charni Road (West) Kurla (W), Mumbai - 400002 Mumbai – 400070 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcu6223H Appellant .. Respondent Appellant By : J.D. Mistry & Hiten Chande Respondent By : Achal Sharma

194C read with section 206AA of the Act amounting to Rs.102,01,00,959 (which includes Rs. 26,49,49,072 where provisions of section 206AA has been applied), with respect to disbursements made to Driver-Partners on behalf of Uber BV: P a g e | 2 Uber India Systems pvt. Ltd. Vs. The DCIT(TDS)-2(3) 2. Arbitrarily

ACIT (OSD)-2(2), MUMBAI vs. SHOPPERS STOP LTD., MUMBAI

In the result, the appeal of the revenue stands dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.1163/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2012-13) Acit(Osd)(Tds)-2(2) बिधम/ Shoppers Stop Ltd Room No. 706, 7Th Floor, K. 5Th Floor, Umang Tower, Vs. G. Mittal Ayurvedic Malad Link Road, Hospital Bldg, Charni Road Minidspace, Malad (W), (W), Mumbai-400002. Mumbai-400064. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4383A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Manan Mathuria Revenue By: Shri Byomakesh Pradipta Kumar Panda (Dr) सुनवाई की तारीख / Date Of Hearing: 22/12/2022 घोषणा की तारीख /Date Of Pronouncement: 30/12/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: The Present Appeal Preferred By The Revenue Against The Order Of The Ld. Cit(A)-52, Mumbai Dated 12.03.2021 For Ay. 2012-13. 2. The Main Grievance Of The Revenue Is Directed Against The Action Of The Ld. Cit(A) In Holding That, The Payments Made By The Assessee To Several Vendors In Relation To Its Procurements From Them, Consisting Of Appeals/Clothes/Footwear/Goods Manufactured By These Vendors, Were Not In The Nature Of “Works Contract” But “Purchase Of Goods” & That, Therefore, The Provisions Of Section 194C Of The Income Tax Act, 1961 (Hereinafter “The Act”) Invoked By The Assessing Officer In Relation Thereto, Were Not Applicable.

TDS)-2(2) बिधम/ Shoppers Stop Ltd Room No. 706, 7th Floor, K. 5th Floor, Umang Tower, Vs. G. Mittal Ayurvedic Malad Link Road, Hospital Bldg, Charni Road Minidspace, Malad (W), (W), Mumbai-400002. Mumbai-400064. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCS4383A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Manan Mathuria Revenue by: Shri Byomakesh Pradipta Kumar Panda

DCIT (OSD) (TDS) -2 (2) , MUMBAI vs. SHOPPPERS STOP LTD, MUMBAI

Accordingly, all the grounds raised by the Revenue stands dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकरअपीलसं/ I.T.A. No.1783/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) बिधम/ Acit (Osd) Tds 2(2), M/S Shoppers Stop Limited Room No 706, 7Th Fl.., K.G Mittal 5Th Floor, Umang Tower, Vs. Ayurvedic Hospital Bldg, Malad Link Road, Charni Road (W), Minidspace, Malad (W), Mumbai- 400002 Mumbai-400064 स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aabcs4383A (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri .Vijay Mehta/Shri Manan Mathuriya Revenue By: Shri. Rakesh Ranjan (Dr) सुनवाईकीतारीख / Date Of Hearing: 20/10/2022 घोषणाकीतारीख /Date Of Pronouncement: 02/12/2022 आदेश / O R D E R Per Aby T. Varkey, Jm:

TDS 2(2), M/s Shoppers Stop Limited Room No 706, 7th Fl.., K.G Mittal 5th Floor, Umang Tower, Vs. Ayurvedic Hospital Bldg, Malad Link Road, Charni Road (W), Minidspace, Malad (W), Mumbai- 400002 Mumbai-400064 स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. : AABCS4383A (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee by: Shri .Vijay Mehta/Shri Manan Mathuriya Revenue by: Shri. Rakesh Ranjan (DR) सुनवाईकीतारीख / Date

MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY (MMRDA),MUMBAI vs. ACIT (TDS) CIRCLE - 1(3), MUMBAI

In the result appeal of the assessee in ITA no

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5186 & 5187/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13 & 2013-14) बिाम/ Mumbai Metropolitan Region Acit (Tds) Cir-1(3) Development Authority R.No. 703, 7 T H Floor, K.G. (Mmrda) , Bkc, Bandra(E), Mittal Hospital Building, V. Mumbai-400051 Charni Road(W), Mumbai- 400002 स्थायी ऱेखा सं./ Pan :Aaatm7106R(Tds Mum16747D) (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

5. Ground No. 2 for the AYs 2012-13 & 2013-14 is raised as under:- The learned Assessing Officer further erred in holding that on the payment made to M/s DBM Geotechnics Construction Pvt. Ltd., TDS should have been deducted as per provisions of section 194J and not as per the provisions of section 194C

UBER INDIA SYSTEMS PRIVATE LIMITED,MUMBAI vs. JT.CIT (TDS)(OSD)-2(3), MUMBAI

In the result, the appeals of the assessee are allowed

TDS)(OSD)-2(3)/2018-19 dated 12/09/2016 (ld. CIT(A) in short) against the order of assessment passed u/s.201(1)/ 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as Act). 1.1. As identical issues are involved in both the appeals, they are taken up together and disposed of by this common order for the sake of convenience

ITO (TDS) 3(5), MUMBAI vs. WIRE & WIRELESS (INDIA) LTD, MUMBAI

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2009-10 Ito (Tds) 3(5), Wire & Wireless (India) Ltd. R.No.1008, 10Th Floor, Madhu Industrial Estate, 4Th बनाम/ Smt. K.G. Mittal Floor, Pandurang Budhkar Vs. Ayurvedic Hospital Marg, Worli Bldg, Charni Rd, (W) Mumbai-400018 Mumbai-400002 (Revenue) (Respondent) P.A. No.Mumv15600E Revenue By Shri Awungshi Gimsen & Shri Nitin Waghmode (Dr) Respondent By Shri Vijay Mehta (Ar) सुनवाई क" तार"ख / Date Of Hearing : 20/01/2016 आदेश क" तार"ख /Date Of Order: 24/02/2016

section 194C, “work includes broadcasting and telecasting including production of programmes”. We are also helped by the order of the coordinate Bench of ITAT Mumbai in the case of ACIT(TDS) vs UTV Entertainment Television Ltd., ITA No. 2699/Mum/2012, wherein the ITAT held that while making the payment of carriage fee to cable operators, TDS has to be deducted

ITO (TDS) 3(5), MUMBAI vs. WIRE & WIRELESS (INDIA) LTD, MUMBAI

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2009-10 Ito (Tds) 3(5), Wire & Wireless (India) Ltd. R.No.1008, 10Th Floor, Madhu Industrial Estate, 4Th बनाम/ Smt. K.G. Mittal Floor, Pandurang Budhkar Vs. Ayurvedic Hospital Marg, Worli Bldg, Charni Rd, (W) Mumbai-400018 Mumbai-400002 (Revenue) (Respondent) P.A. No.Mumv15600E Revenue By Shri Awungshi Gimsen & Shri Nitin Waghmode (Dr) Respondent By Shri Vijay Mehta (Ar) सुनवाई क" तार"ख / Date Of Hearing : 20/01/2016 आदेश क" तार"ख /Date Of Order: 24/02/2016

section 194C, “work includes broadcasting and telecasting including production of programmes”. We are also helped by the order of the coordinate Bench of ITAT Mumbai in the case of ACIT(TDS) vs UTV Entertainment Television Ltd., ITA No. 2699/Mum/2012, wherein the ITAT held that while making the payment of carriage fee to cable operators, TDS has to be deducted

DCIT(OSD)(TDS)-2(2), MUMBAI, MUMBAI vs. SHOPPERS STOP LIMITED, MUMBAI

Accordingly, all the grounds raised by the Revenue stands dismissed

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

TDS on lease rent and interest under section 201(1A) – The CIT(A) held the ground as infructuous since the AO himself has rectified the addition by a rectification order under section 154 of the Act  On account of Non deduction u/s 201(1) on contract manufacturing of goods/products as per terms of agreements – The CIT(A) deleted the addition

DCIT(OSD)(TDS)-2(2), MUMBAI, MUMBAI vs. SHOPPERS STOP LIMITED, MUMBAI

Accordingly, all the grounds raised by the Revenue stands dismissed

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

TDS on lease rent and interest under section 201(1A) – The CIT(A) held the ground as infructuous since the AO himself has rectified the addition by a rectification order under section 154 of the Act  On account of Non deduction u/s 201(1) on contract manufacturing of goods/products as per terms of agreements – The CIT(A) deleted the addition

STAR INDIA P.LTD,MUMBAI vs. ASST CIT 16(1), MUMBAI

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

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Star India Pvt. Ltd., Vs. Asst. Cit 16(1) Room No.467, 4Th Floor Star House, Urmi Estate 95, Ganpat Rao Kadam Mumbai Marg, Lower Parel Mumbai – 400 013 Pan/Gir No.Aaacn1335Q (Appellant) .. (Respondent)

5. As observed earlier, the Assessing Officer passed an order dated 18th March 2011 under Section 201(1)/ 201(1A) of the Income Tax Act holding that the three items were not covered by Section 194C but by Section 194J. 6. Therefore, a demand of Rs.1,11,13,964/- was raised. Being aggrieved by the said order, an appeal

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

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

TDS provisions. As per Section 194C, any person making payment to any resident for carrying out work in pursuance of a contract is liable for deduction of tax at source. The relevant extract of section 194C is reproduced for ease of reference 194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section referred

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(4), MUMBAI, MUMBAI vs. PRARAMBH SECURITIES PRIVATE LIMITED , GUJARAT

In the result, appeals of the Revenue are dismissed

TDS ought to\nhave been deducted under section 194C on the amounts paid\ntowards profit-sharing Accordingly, the Assessing Officer\ndisallowed Rs 5

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(4), MUMBAI, MUMBAI vs. PRARAMBH SECURITIES PRIVATE LIMITED, GUJARAT

In the result, appeals of the Revenue are dismissed

TDS ought to\nhave been deducted under section 194C on the amounts paid\ntowards profit-sharing Accordingly, the Assessing Officer\ndisallowed Rs 5