DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

TDS certificate issued under Section 203 Section 203 of the Act. Section 205 Section 205 of the Act provides that where tax is of the Act provides that where tax is deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

TDS certificate issued under Section 203 Section 203 of the Act. Section 205 Section 205 of the Act provides that where tax is of the Act provides that where tax is deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII of the Act, the deductible at the source under Chapter XVII

ANIL KUMAR GANG,JODHPUR vs. ITO 3(1) JODHPUR, JODHPUR

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

TDS certificate issued under section 203 of the Act. Section 205 of the Act provides that where tax is deductible at the source under Chapter XVII of the Act, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted. 19. Section 205 of the Act as it stood

REKHA MAHESHWARI ,DELHI vs. INCOME TAX OFFICER , DELHI

In the result, appeal of the assessee is allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

196A to 196D provide for the deduction of tax at source for payments made under various heads. For instance, payments made by way of salary, interest on securities, dividends, and interest (other than interest on securities), winnings from lotteries or crossword puzzle, and winnings from horse race are amenable to deduction of tax at source under Sections

FIRSTSOURCE SOLUTIONS LTD,MUMBAI vs. ITO (TDS) WD 1(2), MUMBAI

In the result, appeal of the assessee is allowed

TDS thereon has to be deducted: I. At the time of credit to the account of the payee; or II. At the time of payment thereof If ANY ONE of these conditions is not fulfilled, the assessee has no obligation to deduct tax. It is to be noted that section 196C does not have any Explanation on the lines

ACIT 421 MUMBAI, MUMBAI CITY vs. SAMIR NARAIN BHOJWANI, MUMBAI

Appeal of the assessee is allowed for statistical purposes and the\nappeal of the revenue is dismissed

Sections 196A to 196D forming part of\nChapter XVII-B of the IT Act. The liability to deduct TDS arises

SAMIR NARAIN BHOJWANI ,MUMBAI vs. DCIT 4(2)(1), MUMBAI

Appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Sections 196A to 196D forming part of Chapter XVII-B of the IT Act. The liability to deduct TDS arises

DCIT (TDS) CIR. - 1(2), MUMBAI vs. FIRST SOURCE SOLUTIONS LTD., MUMBAI

In the result, appeal filed by the revenue for assessment year 2012-2013

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 The Dcit (Tds)-1 (2), M/S First Source Solutions Ltd., Room No. 803, 5Th Floor, Paradigm, K.G. Mittal Hospital Bldg., B-Wing, Mindspace Link Road, Charni Road (W), Vs. Malad (W), Mumbai - 400002 Mumbai - 400064 Pan: Aaaci8904N (Appellant) (Respondent) Revenue By : Shri S. Padmaja (Cit Dr) Assessee By : Shri F.V. Irani (Ar) Date Of Hearing: 13/12/2017 Date Of Pronouncement: 19/01/2018

TDS thereon has to be deducted: I. At the time of credit to the account of the payee, or II at the time of payment thereof if any one of these conditions is not fulfilled, the assessee has no obligation to deduct tax. It is to be noted that section 196C does not have any Explanation on the lines