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

194J and the same analogy is applicable to other sections of TDS which also include the provisions of section 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

194J and the same analogy is applicable to other sections of TDS which also include the provisions of section 194D

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

194J and the same analogy is applicable to other sections of TDS which also include the provisions of section 194D

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) ..

TDS as per provisions of section 194J and as per section 194C as per the first proviso to section 201 of the I.T. Act. However

ITO (TDS) 3(4), MUMBAI vs. UNICHEM LABORATORIES LTD, MUMBAI

In the result, the Revenue’s appeal in ITA No

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4592/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) & आयकर अपील सं./I.T.A. No.4593/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Ito (Tds) 3(4),10Th Floor, Unichem Laboratories Ltd., Room No. 1011, Unichem Bhawan, S.V.Road, बनाम/ Smt. K.G.M. Ayurvedic Hospital 8, Prabhat Estate, Bulidng, Charni Road, Jogeshwari (West), V. Mumbai – 400 002. Mumbai – 400 102. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacu0551B (अपीलाथ" /Appellant) (""यथ" / Respondent) :

TDS is required to be deducted on directors' sitting fees as the amendment to the provisions of section 194J(ba) were

STATE BANK OF INDIA,MUMBAI CITY vs. ITO (TDS)-2(2)(1), MUMBAI CITY

In the result, in the present batch of appeals for the

TDS.", "result": "Allowed", "sections": [ "Section 194A", "Section 194H", "Section 194J", "Section 201(1)", "Section 201(1A)", "Section 2(28A)" ], "issues

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: -

TDS under section 194J of the Act @ 10%. Accordingly, he computed short deduction of tax under section 201 (1) of the Act amounting

PIDILITE INDUSTRIES LTD,MUMBAI vs. ITO TDS 2(5), MUMBAI

In the result, appeal filed by the assessee is partly allowed, for

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

section 194J and, therefore, the assessee ought to have deducted TDS u/s 194J whereas assessee has deducted TDS u/s 194C

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 as per the provision of Section 194C of the said Act. The show-cause-notices were issued to the assessee for the Financial Years 2007-08, 2008-09, 2009-10 and 2010-11. 11. The Assessing Officer held that the placement charges will be governed by Section 194J

MUMBAI ,METROPLITAN RIGIONAL DEVELOPMENT AUTHORITY (MMRDA),MUMBAI vs. ITO TDS 2(2), MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.6029/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/ Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.6030/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.5950/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) The Income Tax Officer (Tds) Mumbai Metropolitan बनाम/ – 2(3), Regional Development V. Room No. 708, 7 Th Floor, Authority (Mmrda), Smt. K.G. Mittal Ayurvedic Bandra Kurla Complex, Hospital Building, Bandra (East), Charni Road (W), Mumbai – 400 051. Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

194J, as geotechnical investigation work is professional / technical in nature . Accordingly, TDS liability it determined under section 194J @11.33% which

MUMBAI ,METROPLITAN RIGIONAL DEVELOPMENT AUTHORITY (MMRDA),MUMBAI vs. ITO TDS 2(2), MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.6029/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/ Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.6030/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.5950/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) The Income Tax Officer (Tds) Mumbai Metropolitan बनाम/ – 2(3), Regional Development V. Room No. 708, 7 Th Floor, Authority (Mmrda), Smt. K.G. Mittal Ayurvedic Bandra Kurla Complex, Hospital Building, Bandra (East), Charni Road (W), Mumbai – 400 051. Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

194J, as geotechnical investigation work is professional / technical in nature . Accordingly, TDS liability it determined under section 194J @11.33% which

ITO (TDS) 2(3), MUMBAI vs. MUMBAI METROPOLITAN DEVELOPMENT AUTHORITY, MUMBAI

In the result, appeal of the assessee in ITA No

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.6029/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/ Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.6030/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) Mumbai Metropolitan बनाम/ The Income Tax Officer Regional Development (Tds) – 2(2), V. Authority (Mmrda), Room No. 707, 7 Th Floor, Bandra Kurla Complex, Smt. K.G. Mittal Bandra (East), Ayurvedic Hospital Mumbai – 400 051. Building, Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No.5950/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12) The Income Tax Officer (Tds) Mumbai Metropolitan बनाम/ – 2(3), Regional Development V. Room No. 708, 7 Th Floor, Authority (Mmrda), Smt. K.G. Mittal Ayurvedic Bandra Kurla Complex, Hospital Building, Bandra (East), Charni Road (W), Mumbai – 400 051. Mumbai – 400 002. "थायी लेखा सं./Pan : Aaatm7106R/Tds No. Mumm16747D (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

194J, as geotechnical investigation work is professional / technical in nature . Accordingly, TDS liability it determined under section 194J @11.33% which

STATE BANK OF INDIA,MUMBAI CITY vs. ITO (TDS)-2(2)(1), MUMBAI

In the result, in the present batch of appeals for the assessment years

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

TDS liability u/s. 194A in this case?’ 5. The only issue that arises for our consideration, in the present case, pertains to the liability of the assessee to withhold tax at source under section 194A, section 194H, or section 194J

DCIT (TDS), CIRCLE-2(2), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, in the present batch of appeals for the assessment years

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

TDS liability u/s. 194A in this case?’ 5. The only issue that arises for our consideration, in the present case, pertains to the liability of the assessee to withhold tax at source under section 194A, section 194H, or section 194J

STATE BANK OF INDIA,MUMBAI CITY vs. ITO (TDS)-2(2)(1), MUMBAI

In the result, in the present batch of appeals for the assessment years

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

TDS liability u/s. 194A in this case?’ 5. The only issue that arises for our consideration, in the present case, pertains to the liability of the assessee to withhold tax at source under section 194A, section 194H, or section 194J

DCIT (TDS), CIRCLE-2(2), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, in the present batch of appeals for the assessment years

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

TDS liability u/s. 194A in this case?’ 5. The only issue that arises for our consideration, in the present case, pertains to the liability of the assessee to withhold tax at source under section 194A, section 194H, or section 194J

DCIT (TDS), CIRCLE-2(2), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, in the present batch of appeals for the assessment years

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

TDS liability u/s. 194A in this case?’ 5. The only issue that arises for our consideration, in the present case, pertains to the liability of the assessee to withhold tax at source under section 194A, section 194H, or section 194J

STATE BANK OF INDIA,MUMBAI vs. ITO (TDS)-2(2)(1), MUMBAI

In the result, in the present batch of appeals for the assessment years

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

TDS liability u/s. 194A in this case?’ 5. The only issue that arises for our consideration, in the present case, pertains to the liability of the assessee to withhold tax at source under section 194A, section 194H, or section 194J

STATE BANK OF INDIA,MUMBAI vs. ITO (TDS)-2(2)(1), MUMBAI

In the result, in the present batch of appeals for the assessment years

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

TDS liability u/s. 194A in this case?’ 5. The only issue that arises for our consideration, in the present case, pertains to the liability of the assessee to withhold tax at source under section 194A, section 194H, or section 194J