PARVIN KUMAR NAGPAL,M/S KHEM CHAND NAGPAL vs. ADDL JCIT (A)-8, MUMBAI

The appeal of the assessee is dismissed as\nwithdrawn

TDS\nclaimed under section 194Q of the Income Tax Act, 1961 on the wrong\ninterpretation of law and facts.”\nPage

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

ORIENT OVERSEAS CONTAINER LINE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-CIRCLE 3(2)(2) , MUMBAI

TDS provisions and CBDT\nhas clarified through various circulars that if GST services are\nindicated separately in the invoice then no tax would be\ndeducted at GST components. By way of illustration following\ncirculars have been referred to before us under various\nSections:-\nSr.No.\nCircular No.\nRelevant Section\n1.\nCircular No. 5 of 2023\nSection 194BA\n2.\nCircular

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

In the result, ground no. 4 of the appeal is allowed for statistical\npurposes

TDS provisions and CBDT has clarified through various circulars that if\nGST services are indicated separately in the invoice then no tax would be\ndeducted at GST components. By way of illustration following circulars have\nbeen referred to before us under various sections:-\n\nSr. No\nCircular No.\nRelevant Section\n1\nCircular No. 5 of 2023\nSection 194BA\n2\nCircular

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

The appeal of the assessee is allowed

TDS provisions and CBDT has clarified through various\ncirculars that if GST services are indicated separately in the invoice then no\ntax would be deducted at GST components. By way of illustration following\ncirculars have been referred to before us under various Sections:-\nSr.No.\nCircular No.\nRelevant Section\nCircular No. 5 of 2023\nSection 194BA\nCircular

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

In the result, ground of appeal is allowed for statistical purposes

TDS provisions and CBDT has clarified through various circulars that\nif GST services are indicated separately in the invoice then no tax would be\ndeducted at GST components. By way of illustration following circulars have\nbeen referred to before us under various sections:-\n\nSr. No\nCircular No.\nRelevant Section\n1\nCircular No. 5 of 2023\nSection 194BA\n2\nCircular