ACIT22(1), MUMBAI vs. UNIQUE BANGLES, MUMBAI

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokaracit-22(1) Unique Bangles, 322, Piramal 232/234, Shah & Chambers, Mumbai – Vs. Nahar Industrial 400 013. Estate, S. J. Mar, Dhanraj Mill Compound, Lower Parel, Mumbai-400019 Pan/Gir No. Aadfu8125A (Applicant) (Respondent) Revenue By Shri Vivek Perampurna, Ld. Dr Assessee By Shri Subhash Chhajed & Shri Sunil Vankawala, Ld. Ars Date Of Hearing 09.03.2026 Date Of Pronouncement 16.03.2026

section 194Q of the Act. The learned DR drew our attention to the chart of purchases and TDS computation furnished

SEADRILL INTERNATIONAL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-4(2)(1), MUMBAI

TDS provisions and CBDT has clarified through various circulars that if GST services are indicated separately in the invoice then no tax would be deducted at GST components. By way of illustration following circulars have been referred to before us under various Sections:- Sr.No. Circular No. Relevant Section Circular No. 5 of 2023 Section 194BA Circular

OCEANEERING INTERNATIONAL GMBH,MUMBAI vs. DCIT(INT. TAXATION)RANGE-3(2)(2), MUMBAI

Bench: Shri Pawan Singh & Ms. Padmavathy S

TDS provisions and CBDT has clarified through various circulars that if GST services are indicated separately in the invoice then no tax would be deducted at GST components. By way of illustration following circulars have been referred to before us under various sections:- Sr. No Circular No. Relevant Section 1 Circular No. 5 of 2023 Section 194BA 2 Circular

OCEANEERING INTERNATIONAL GMBH,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) RANGE 3(2)(2), MUMBAI

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

TDS provisions and CBDT has clarified through various circulars that if GST services are indicated separately in the invoice then no tax would be deducted at GST components. By way of illustration following circulars have been referred to before us under various sections:- Sr. No Circular No. Relevant Section 1 Circular No. 5 of 2023 Section 194BA 2 Circular