ROTEX MANUFACTURERS AND ENGINEERS PVT LTD,RABALE, NAVI MUMBAI vs. DCIT, TDS CIRCLE, THANE, THANE WEST

In the result, appeal of the assessee is allowed

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

TDS done against the two TANs of the assessee and the respective compliance made thereon after which necessary relief be given to assessee. 12. We have heard the rival contentions and perused the material on record. We have given our thoughtful consideration on the application Rotex Manufacturers and Engineers Pvt. Ltd., AY 2014-15 of the relevant provisions

ROTEX MANUFACTURERS AND ENGINEERS PVT LTD,RABALE, NAVI MUMBAI vs. DCIT, TDS CIRCLE, THANE, THANE WEST

In the result, appeal of the assessee is allowed

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

TDS done against the two TANs of the assessee and the respective compliance made thereon after which necessary relief be given to assessee. 12. We have heard the rival contentions and perused the material on record. We have given our thoughtful consideration on the application Rotex Manufacturers and Engineers Pvt. Ltd., AY 2014-15 of the relevant provisions

FIRSTSOURCE SOLUTIONS LTD,MUMBAI vs. ITO (TDS) WD 1(2), MUMBAI

In the result, appeal of the assessee is allowed

TDS thereon has to be deducted: I. At the time of credit to the account of the payee; or II. At the time of payment thereof If ANY ONE of these conditions is not fulfilled, the assessee has no obligation to deduct tax. It is to be noted that section 196C does not have any Explanation on the lines

DCIT (TDS) CIR. - 1(2), MUMBAI vs. FIRST SOURCE SOLUTIONS LTD., MUMBAI

In the result, appeal filed by the revenue for assessment year 2012-2013

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 The Dcit (Tds)-1 (2), M/S First Source Solutions Ltd., Room No. 803, 5Th Floor, Paradigm, K.G. Mittal Hospital Bldg., B-Wing, Mindspace Link Road, Charni Road (W), Vs. Malad (W), Mumbai - 400002 Mumbai - 400064 Pan: Aaaci8904N (Appellant) (Respondent) Revenue By : Shri S. Padmaja (Cit Dr) Assessee By : Shri F.V. Irani (Ar) Date Of Hearing: 13/12/2017 Date Of Pronouncement: 19/01/2018

TDS thereon has to be deducted: I. At the time of credit to the account of the payee, or II at the time of payment thereof if any one of these conditions is not fulfilled, the assessee has no obligation to deduct tax. It is to be noted that section 196C does not have any Explanation on the lines