TOTAL OIL INDIA P.LTD,MUMBAI vs. ADDL CIT RG 8(3), MUMBAI

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

TDS has been deducted under section 19B. While ruling on the issue of deduction u/s 195 and applicability of section 40(a) (i) to the demurrage charges, the Court held that; "12. Having considered the submissions of the learned Counsel appearing for the parties, in our view, the facts of the present case, are governed by section

ACIT 11(3)(1), MUMBAI vs. TOTAL OIL INDIA P.LTD, MUMBAI

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

TDS has been deducted under section 19B. While ruling on the issue of deduction u/s 195 and applicability of section 40(a) (i) to the demurrage charges, the Court held that; "12. Having considered the submissions of the learned Counsel appearing for the parties, in our view, the facts of the present case, are governed by section

ACIT CIR 11(3)(1), MUMBAI vs. TOTAL OIL INDIA P. LTD, MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

TDS has been deducted under section 19B. While ruling on the issue of deduction u/s 195 and applicability M/s. Total Oil India Pvt. Ltd., of section 40(a) (i) to the demurrage charges, the Court held that; "12. Having considered the submissions of the learned Counsel appearing for the parties, in our view, the facts of the present case

ASST CIT RANGE 11(3)(1), MUMBAI vs. TOTAL OIL INDIA P.LTD, MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

TDS has been deducted under section 19B. While ruling on the issue of deduction u/s 195 and applicability M/s. Total Oil India Pvt. Ltd., of section 40(a) (i) to the demurrage charges, the Court held that; "12. Having considered the submissions of the learned Counsel appearing for the parties, in our view, the facts of the present case

TOTAL OIL INDIA P. LTD,MUMBAI vs. ACIT CIR 11(3)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

TDS has been deducted under section 19B. While ruling on the issue of deduction u/s 195 and applicability M/s. Total Oil India Pvt. Ltd., of section 40(a) (i) to the demurrage charges, the Court held that; "12. Having considered the submissions of the learned Counsel appearing for the parties, in our view, the facts of the present case

TOTAL OIL INDIA P. LTD,MUMBAI vs. ACIT CIR 11(3)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

TDS has been deducted under section 19B. While ruling on the issue of deduction u/s 195 and applicability M/s. Total Oil India Pvt. Ltd., of section 40(a) (i) to the demurrage charges, the Court held that; "12. Having considered the submissions of the learned Counsel appearing for the parties, in our view, the facts of the present case

DY CIT 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT LTD., MUMBAI

In the result, the appeal of the revenue is dismissed and the Cross

Bench: Shri Vikas Awasthy&F Shri Amarjit Singhdy. Commissioner Of Vs. Total Oil India Pvt. Ltd. Income Tax-11(3)(1) 3Rd Floor, The Leela Room No. 204, Aayakar Galleria, Bhavan, M.K.Road, Andheri (E) Marine Lines Mumbai 400 059 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace2175M Appellant .. Respondent

6. Under Section 195(1), the tax has to be deducted at source from interest (other than interest on securities) or any other sum (not being salaries) chargeable under the I.T. Act in the case of non-residents only and not in the case of residents. Failure to deduct the tax under this Section may disentitle the payer

TOTAL OIL INDIA P. LTD,MUMBAI vs. ACIT CIR 11(3)(1), MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

TDS has been deducted under section 19B. While ruling on the issue of deduction u/s 195 and applicability of section 40(a) (i) to the demurrage charges, the Court held that; "12. Having considered the submissions of the learned Counsel appearing for the parties, in our view, the facts of the present case, are governed by section

DCIT- 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT. LTD., MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

TDS has been deducted under section 19B. While ruling on the issue of deduction u/s 195 and applicability of section 40(a) (i) to the demurrage charges, the Court held that; "12. Having considered the submissions of the learned Counsel appearing for the parties, in our view, the facts of the present case, are governed by section

ACIT -25(2), MUMBAI vs. M/S. GEPACH INTERNATIONAL, MUMBAI

In the result both the appeals filed by the revenue are dismissed

Bench: Shri Pawan Singh, Jm & Shris. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5943 & 5942/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15)

TDS under section 195 of the Act. 7.8 It is observed from the assessment order that the AO in his order has accepted the fact that "clause 6

DCIT 8(2)(1), MUMBAI vs. SHAMROCK PHARMACHEMI P. LTD., MUMBAI

In the result, both appeals of the revenue are dismissed

Bench: Shri Saktijit Dey & Shri M.Balaganeshita Nos. 862 & 863/Mum/2018 (Assessment Years :2013-14 & 2014-15) Dcit-8(2)(1) Vs. M/S. Shamrock Pharmachemi Room No.624, Pvt.Ltd. Aaykar Bhawan, M.K.Road Off Dr. E Moses Road Mumbai-400 020 Worli, Mumbai-400 025 Pan/Gir No.Aaacs6290H (Appellant) .. (Respondent) Assessee By Shri Bharat Gandhi, Ar Revenue By Shri V.Vinod Kumar, Sr.Ar Date Of Hearing 28/10/2020 Date Of Pronouncement 11/11/2020 आदेश / O R D E R Per M. Balaganesh (A.M): These Two Appeals Filed By Revenue In Ita Nos. 862 & 863/Mum/2018 For Assessment Years (Ay) 2013-14 & 2014-15 Arise Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)- 14, Mumbai In Appeals No.Cit(A)-14/It-170/15-16 & Cit(A)-14/It- 119/16-17, Dated 27/11/2017 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 31/08/2016 By The Ld. Deputy Commissioner Of Income Tax-8(2)(1), Mumbai (Hereinafter Referred To As Ld. Ao).

TDS certificate is essential. 6. Whether this contention is correct, is the issue to be decided. 7. In order to appreciate this contention, it is necessary to consider the relevant provisions of the Act:— (i) Section 40(a)(i) of the Act :— "Section 40 - Amounts not deductible: Notwithstanding anything to the contrary in sections 30 to 38, the following amounts

BAJAJ ECO TEC PRODUCTS LTD,MUMBAI vs. ITO (TDS) (IT), MUMBAI

In the result, all the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am आयकर अपील सं./I.T.A. Nos. 4609, 4610 & 4611/Mum/2016 ("नधा"रण वष" / Assessment Years: 2009-10, 2011-12 & 2010-11) Bajaj Eco Tec Products Limited The Income-Tax Officer (Tds)-3, (Now Merged With Bajaj Hindustan (International Taxation), बनाम/ Sugar Limited) Scindia House, Ballard Pier, 2Nd Floor, Bajaj Bhavan, Mumbai-400 038 Vs. 226, Nariman Point, Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccb 8572 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Kirit Kamdar/ Shri Parth Achwal ""यथ" क" ओर से/Respondent By : Shri Rajat Mittal

section 195 and, hence, there is no default in deducting the TDS on interest payments. 6. The ld. Commissioner of Income

DDIT (IT) 4(2),MUMBAI vs. ABU DHABI SHIP BLDG PJSC, MUMBAI

In the result, Department’s appeal stands allowed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

6. In the course of hearing of appeal before the first appellate authority, making elaborate submissions, it was stated that as per the contract with the ONGC, the consortium is to construct nine ISVs on turnkey basis. It was submitted, these lightly armed surface vessels are to be deployed in open seas as well as in coastal waters and primarily

DCIT (IT) - 4(3)(2), MUMBAI vs. WNS CAPITAL INVESTMENT, MUMBAI

In the result, the appeal, as also the CO, are dismissed

TDS has been met fully and the case needs to be considered differently from cases where the recipient has not paid taxes. 24. To conclude, I had (a)made a finding that section 195(2) is not applicable as even before retrospective amendment to Income Tax Act 1961 in view of decision in GE India Technology Centre

DCIT CC 7(2).MUMBAI, MUMBAI vs. MAN INDUSTRIES (INDIA) LIMITED, MUMBAI

In the result, the appeal of the Revenue is allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-2021

TDS, therefore, the Assessing Officer was erred in invoking the provision of section 195 to compute short deduction of tax and invoking the provision of section 195 to compute short deduction of tax and invoking the provision of section 195 to compute short deduction of tax and interest u/s. 201(1)/201(1A) of the Act. 1(1)/201

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

Bench: Shri Joginder Singh & Shri Ramit Kochar

sections, starting from s. 159, till s. 171 from this Chapter XV. Sec. 172 comes under sub-title "H.-Profits of non-residents from occasional shipping business". Title of s. 172 is "Shipping business of non-residents". For bringing a case under Chapter XV-H of the Act 1961, one has to establish a case of profits of non-residents

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

Bench: Shri Joginder Singh & Shri Ramit Kochar

sections, starting from s. 159, till s. 171 from this Chapter XV. Sec. 172 comes under sub-title "H.-Profits of non-residents from occasional shipping business". Title of s. 172 is "Shipping business of non-residents". For bringing a case under Chapter XV-H of the Act 1961, one has to establish a case of profits of non-residents

ERICKSON INCORPORATED ,MUMBAI vs. DCIT, IT , CIRCLE 2 (2)(1), MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

section 195 of the Act. 5.1. The Ld. AO and Ld. DRP without any evidence or material on record to show that the sums paid by the Appellant were chargeable to tax in India in the hands of the non- resident payees erred in ignoring the Appellant's submission and the documentary evidence that the sum is not chargeable

MACOMA HARDWARES,MUMBAI vs. DCIT CIR 25(3)), MUMBAI

In the result, appeal of the assessee is allowed

TDS) under section 195(2) or 195(3) either by the non-resident or by the resident prayer is to avoid any future hassles for both resident as well as non-resident. Section 195(2) and 195(3) are safeguards. The said provisions are of practical importance.” 7. We found that the non-resident brokers have not rendered any services