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

section 66 came to the conclusion that the TDS is required to be deducted on the gross amount of commission paid including the service tax component which was reversed by the CIT(A).Now the issue before us is whether TDS is required to be deducted on the service tax component on the commission paid to insurance agents u/s 194D

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

section 66 came to the conclusion that the TDS is required to be deducted on the gross amount of commission paid including the service tax component which was reversed by the CIT(A).Now the issue before us is whether TDS is required to be deducted on the service tax component on the commission paid to insurance agents u/s 194D

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 certificate issued under Section 203 Section 203 of the Act. Section 205 Section 205 of the Act provides that where tax is of the Act provides that where tax is deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII

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 certificate issued under Section 203 Section 203 of the Act. Section 205 Section 205 of the Act provides that where tax is of the Act provides that where tax is deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII

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 certificate issued under Section 203 Section 203 of the Act. Section 205 Section 205 of the Act provides that where tax is of the Act provides that where tax is deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII

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 certificate issued under Section 203 Section 203 of the Act. Section 205 Section 205 of the Act provides that where tax is of the Act provides that where tax is deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII

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

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

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 be levied once again on the assessee

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

TDS u/s\n194C of the Act, in spite of the fact that nature of the transaction\nwith CFA remains same.\n27. Admittedly, the AO while relying on the statement of Shri\nHussain Valjee, partner of M/s. Hoosaini Company, has not given\nany opportunity to the Assessee to contradict the statement and/or\ncross examine such person and therefore we have

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

TDS u/s\n194C of the Act, in spite of the fact that nature of the transaction\nwith CFA remains same.\n27. Admittedly, the AO while relying on the statement of Shri\nHussain Valjee, partner of M/s. Hoosaini Company, has not given\nany opportunity to the Assessee to contradict the statement and/or\ncross examine such person and therefore we have

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)

194D, 194DA, and 194E, respectively. 8.3 As far as payments made to non-residents [not being a company], or to a foreign company are concerned, any interest (not being interest referred to in section 194LB or section 194LC or section 194LD) or any other sum chargeable under the provisions of this Act (not being income chargeable under the head "Salaries

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

TDS u/s\n194C of the Act, in spite of the fact that nature of the transaction\nwith CFA remains same.\n27. Admittedly, the AO while relying on the statement of Shri\nHussain Valjee, partner of M/s. Hoosaini Company, has not given\nany opportunity to the Assessee to contradict the statement and/or\ncross examine such person and therefore we have

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

In the result ground taken by Revenue in all the years under consideration are dismissed

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

TDS is required to be deducted on the service tax component on the commission paid to insurance agents u/s 194Dof the Act. We shall first refer to the provisions of section 194D

A.C.I.T.(TDS)-3(2), MUMBAI vs. SBI LIFE INSURANCE CO. LTD., MUMBAI

In the result ground taken by Revenue in all the years under consideration are dismissed

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

TDS is required to be deducted on the service tax component on the commission paid to insurance agents u/s 194Dof the Act. We shall first refer to the provisions of section 194D

ACIT (TDS) 3(2), MUMBAI vs. SBI LIFE INSURANCE CO.LTD, MUMBAI

In the result ground taken by Revenue in all the years under consideration are dismissed

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

TDS is required to be deducted on the service tax component on the commission paid to insurance agents u/s 194Dof the Act. We shall first refer to the provisions of section 194D

ACIT (TDS) 3(2), MUMBAI vs. SBI LIFE INSURANCE CO.LTD, MUMBAI

In the result ground taken by Revenue in all the years under consideration are dismissed

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

TDS is required to be deducted on the service tax component on the commission paid to insurance agents u/s 194Dof the Act. We shall first refer to the provisions of section 194D

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

In the result ground taken by Revenue in all the years under consideration are dismissed

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

TDS is required to be deducted on the service tax component on the commission paid to insurance agents u/s 194Dof the Act. We shall first refer to the provisions of section 194D

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

In the result ground taken by Revenue in all the years under consideration are dismissed

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

TDS is required to be deducted on the service tax component on the commission paid to insurance agents u/s 194Dof the Act. We shall first refer to the provisions of section 194D

A.C.I.T.(TDS)-3(2), MUMBAI vs. SBI LIFE INSURANCE CO. LTD., MUMBAI

In the result ground taken by Revenue in all the years under consideration are dismissed

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

TDS is required to be deducted on the service tax component on the commission paid to insurance agents u/s 194Dof the Act. We shall first refer to the provisions of section 194D

A.C.I.T.(TDS)-3(2), MUMBAI vs. SBI LIFE INSURANCE CO. LTD., MUMBAI

In the result ground taken by Revenue in all the years under consideration are dismissed

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

TDS is required to be deducted on the service tax component on the commission paid to insurance agents u/s 194Dof the Act. We shall first refer to the provisions of section 194D