ITO(TDS)-2(3)(1), MUMBAI, MUMBAI vs. NATHANI PAREKH CONSTRUCTIONS PRIVATE LIMITED, MUMBAI, MAHARASHTRA

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

194I of the Income Tax Act, 1961 (for short ‘the Act’). Accordingly, the AO passed an order under section 201(1) / 201(1A) of the Act towards non-deposit of TDS

ITO(TDS)-2(3)(1), MUMBAI, MUMBAI vs. NATHANI PAREKH CONSTRUCTIONS PRIVATE LIMITED, MUMBAI, MAHARASHTRA

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

194I of the Income Tax Act, 1961 (for short ‘the Act’). Accordingly, the AO passed an order under section 201(1) / 201(1A) of the Act towards non-deposit of TDS

ITO(TDS)-2(3)(1), MUMBAI, MUMBAI vs. NATHANI PAREKH CONSTRUCTIONS PRIVATE LIMITED, MUMBAI, MAHARASHTRA

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

194I of the Income Tax Act, 1961 (for short ‘the Act’). Accordingly, the AO passed an order under section 201(1) / 201(1A) of the Act towards non-deposit of TDS

ITO TDS 2 3 1, MUMBAI vs. NATHANI PAREKH CONSTRUCTIONS PRIVATE LIMITED, MUMBAI, MAHARASHTRA

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

194I of the Income Tax Act, 1961 (for short ‘the Act’). Accordingly, the AO passed an order under section 201(1) / 201(1A) of the Act towards non-deposit of TDS

ITO (TDS) 1(1), MUMBAI vs. A SURTI DEVELOPERS P.LTD, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10

Section 194I of the Act and hence the provision relating to TDS u/s 194I of the Act is not applicable

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

194I only and this circular is not applicable to section 194J and the same analogy is applicable to other sections of TDS

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

194I only and this circular is not applicable to section 194J and the same analogy is applicable to other sections of TDS

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

194I only and this circular is not applicable to section 194J and the same analogy is applicable to other sections of TDS

SHIVALIK VENTURES PRIVATE LIMITED,MUMBAI vs. ACIT CC 8(1), MUMBAI, MUMBAI

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

TDS u/s 194I of the Act. 7.4.4 To conclude, the provisions of section 194I as well as various judicial pronouncements

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. SHIVALIK VENTURES PRIVATE LIMITED, MUMBAI

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

TDS u/s 194I of the Act. 7.4.4 To conclude, the provisions of section 194I as well as various judicial pronouncements

DCIT(TDS)OSD-1(2), MUMBAI, CUMBALLA HILL vs. HOUSE OF ANITA DONGRE PVT LTD, BANDRA WEST

In the result, the appeal filed by the revenue is dismissed

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

section 201(1) of the Act for non deduction of TDS on constructive payment made to its channel partners u/s 194H of the Act. On the issue of whether the space allotted to appellant by the channel partners tantamount "rented premise" requiring deduction of TDS u/s 194I

DCIT(TDS)OSD-1(2), MUMBAI, CUMBALLA HILL vs. HOUSE OF ANITA DONGRE PVT LTD, BANDRA WEST

In the result, the appeal filed by the revenue is dismissed

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

section 201(1) of the Act for non deduction of TDS on constructive payment made to its channel partners u/s 194H of the Act. On the issue of whether the space allotted to appellant by the channel partners tantamount "rented premise" requiring deduction of TDS u/s 194I

DCIT(TDS)-1(2), MUMBAI, MUMBAI vs. HOUSE OF ANITA DONGRE PVT LTD, BANDRA WEST

In the result, the appeal filed by the revenue is dismissed

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

section 201(1) of the Act for non deduction of TDS on constructive payment made to its channel partners u/s 194H of the Act. On the issue of whether the space allotted to appellant by the channel partners tantamount "rented premise" requiring deduction of TDS u/s 194I

INFINITY RETAIL LTD.,MUMBAI vs. CIT(TDS)-1, MUMBAI

In the result, the appeal is allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleinfinity Retail Limited, Cit (Tds) – 1 Unit No. 701 & 702, 7Th Room No. 900, 9Th Floor, बनाम/ Floor, Kaledonia, Sahar K.G. Mittal Building, Road, Andheri (East), Vs. Netaji Subhash Road, Mumbai – 400069. Charni Road, Mumbai-400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccv1726H .. (""थ" / Respondent) (अपीलाथ" /Appellant)

TDS at 2% by considering the same to be covered under the provisions of section 194C. Since this collections/ payments is directly relatable to and being part and parcel of the rental activity should have been covered by the provisions of Section 194I

MAHEK CONSTRUCTION,MUMBAI vs. ITO (TDS) 2(3), MUMBAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R.C. Sharma (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 M/S Mahek Construction, The Income Tax Officer (Tds)-2(3), Office No. 7 & 8, Room No. 708, 7Th Floor, Patidar Complex, K.G. Mittal Ayurvedic Hospital Kannamwar Nagar No. 2, Vs. Building, Charni Road, Vikhroli (East), Mumbai - 400002 Mumbai - 400083 Pan: Aanfm5785D (Appellant) (Respondent) Assessee By : Ms. Ritika Agarwal (Ar) Revenue By : Shri Suman Kumar (Dr) Date Of Hearing: 19/03/2018 Date Of Pronouncement: 11/04/2018

section 194I of the Act and the provisions related to TDS u/s 194I of the Act is not applicable to such

SHIVANI STEELS,MUMBAI vs. ITO 13(2)(4), MUMBAI

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

Bench: Sri P.K. Bansal, Vp & Sri Mahavir Singh, Jm Shivani Steels The Income Tax Officer M-Sa, Mezzanine Floor, Ward 13(2)(4), Mumbai Giriraj Building, S.T. Road, Room No. 510, 5 Th Floor, Vs. Carnac Bunder, Earnest House, Mumbai-400 009 Mumbai-400 021 Appellant Respondent .. Pan No.Aacfs2977E

TDS under section 194C of the Act and not under section 194I of the Act as claimed by the assessee

S. KUMARS LTD,MUMBAI vs. ITO 4(3)(4), MUMBAI

In the result, the appeals are partly allowed

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

Section 40(a)(ia) of the Act for such short deduction. In this regard, it is submitted that the appellant company has deducted TDS on such facility fees u/s. 194C (i.e. @2%) of the Act, while as per the AO, TDS ought to have been deducted u/s. 194I

S. KUMARS LTD,MUMBAI vs. DCIT 4(3), MUMBAI

In the result, the appeals are partly allowed

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

Section 40(a)(ia) of the Act for such short deduction. In this regard, it is submitted that the appellant company has deducted TDS on such facility fees u/s. 194C (i.e. @2%) of the Act, while as per the AO, TDS ought to have been deducted u/s. 194I