ROTEX MANUFACTURERS AND ENGINEERS PVT LTD,RABALE, NAVI MUMBAI vs. DCIT, TDS CIRCLE, THANE, THANE WEST

In the result, appeal of the assessee is allowed

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

197(2) directs the person responsible for paying the income to do TDS as per the rates prescribed in lower TDS certificates. We referred to the definition of ‘Person’ given in section

TATA COMMUNICATIONS LTD,MUMBAI vs. DCIT - CPC - TDS, GHAZIABAD, MUMBAI

In the result, appeals are allowed

Bench: Shri Saktijit Dey & Shri M. Balaganesh

197(2) of the Act. Therefore, alleging short deduction of tax at source, the Assessing Officer raised demand under section 201(1) of the Act along with interest levied under section 201(1A) of the Act while processing the TDS

INCOME TAX OFFICER, TDS-1 THANE , THANE vs. M/S BLUE STAR REALTORS PVT LIMITED, MUMBAI

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

TDS officer by preferring an application in Form No. 13 seeking for lower / nil deduction certificate u/s 197(1) of the seeking for lower / nil deduction certificate u/s 197(1) of the seeking for lower / nil deduction certificate u/s 197(1) of the Act. In the instant case, section

INCOME TAX OFFICER, TDS-1, MUMABI vs. M/S BLUE STAR REALTORS PVT LTD , MUMBAI

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

TDS officer by preferring an application in Form No. 13 seeking for lower / nil deduction certificate u/s 197(1) of the seeking for lower / nil deduction certificate u/s 197(1) of the seeking for lower / nil deduction certificate u/s 197(1) of the Act. In the instant case, section

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

In the result, appeal filed by the assesse bearing ITA No

TDS was not required. The disallowance under Section 14A was deleted as it is not applicable to insurance companies.", "result": "Partly Allowed", "sections": ["Section 37(1)", "Section 40(a)(i)", "Section 40(a)(ia)", "Section 14A", "Rule 8D", "Section 43B", "Section 115-O", "Section 244A", "Section 194H", "Section 197

LOREAL INDIA P.LTD,MUMBAI vs. DCIT (TDS) CIR 1(3), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2012-13

section 197(1) of the Act for A.Y. 2011-12 and 2013-14 was issued mentioning the said payments as contractual payments. However, the AO did not find any merit in the submissions of the assessee and treated the payments to the Lobo Staffing Solutions Pvt. Ltd. as technical fee on which TDS

DCIT (TDS) 2(3), MUMBAI vs. YASH RAJ FILMS P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh

TDS was to be deducted @10% under section 194J has been deducted and wherever it was not required it has been deducted as per section 194C @2%. This factum is further verifiable from certificate issued under section 197

DCIT (TDS) 2(3), MUMBAI vs. YASH RAJ FILMS P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh

TDS was to be deducted @10% under section 194J has been deducted and wherever it was not required it has been deducted as per section 194C @2%. This factum is further verifiable from certificate issued under section 197

PRAVIN PRAKASH MAGAR,MAHARASHTRA vs. COMMISSIONER OF INCOME TAX APPEALS- WARD 4, PANVEL, PANVEL, MAHARASHTRA

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

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2024-2025 Pravin Prakash Magar Cit(Appeals) Ward 4, Panvel B 106 Pratiksha Chs Plot No. 55, Panvel, Maharashtra 410206 Vs. Sec 15, Koper Khairne, Kopar Khairne S.O., Mumbai 400709 Pan No. Bpapm1266A Appellant Respondent : Shri.Pravin Magar (Assessee In Person) Assessee By Revenue By : Shri Virabhadra Mahajan, Sr. Dr (Virtually Appear) Date Of Hearing : 16/10/2025 Date Of : 03/11/2025 Pronouncement Order Per Om Prakash Kant, Am This Appeal By The Assessee Is Directed Against Order Dated 16.06.2025 Passed By The Ld. Commissioner Of Income-Tax Appeals/ National Faceless Appeal Centre (Nfac), Delhi [In Short ‘The Ld. Cit(A)’] For Ay 2024-25 In Relation To Order U/S. 201 Of The Income Tax Act, 1961 [In Short The ‘Act’] Passed By The Ao For Short Deduction Of Tax At Source On Payment Made For Purchase Of Property From Non-Resident Indian. The Relevant Grounds Raised By The Assessee Are Reproduced As Under:

197 of the Act. This certificate authorized the deduction of TDS at a lower rate owing to the non-residential status of the sellers. The TDS was remitted in compliance with the Section

SHRI BHANUMURTHY VENKATA RANGA SATYA TIRUMALASETTY,MUMBAI vs. DCIT CENTRALISED PROCESSING CELL -TDS, MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2019-20 Shri Bhanu Murthy Venkata Ranga Dcit Centralized Processing Satya Tirumalasetty, Cell-Tds, Flat No. 1504, Valentine Tower, Vs. Cpc, Aayakar Bhavan, Sector-3, Pimpri Pada, Film City Road, Vaishali, Malad (West), Gaziabad, U.P.-201010. Mumbai-400097. Pan No. Abdpt 7966 J Appellant Respondent

TDS under section 195 of the Act only when the taxable income of the deductee exceeds Rs. when the taxable income of the deductee exceeds Rs. when the taxable income of the deductee exceeds Rs. 50,00,000. Thus, the demand 50,00,000. Thus, the demand determined under section determined under section 200A of the act is unjustified

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

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

section 205 of the Act. Accordingly, the revenue is directed to refund to the petitioner within 8 weeks from today the amount of Rs. 17,89,587 with interest at the rate of 6 per cent from the date of recovery till the date of payment. Though the credit of the tax deducted at source is not available

KINETIC ADVERTISING INDIA PVT. LTD.,MUMBAI vs. ACIT-7(3)(1), MUMBAI

Accordingly, the grounds raised by the assessee are allowed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 3194/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14)

197. The assessee stated that after receipt of 6 I.T.A. No. 3194/Mum/2019 Kinetic Advertising India Pvt. Ltd. a short deduction notice in F.Y. 2014-15, the assessee had paid shortfall of TDS along with interest during F.Y. 2014-15. He rejected the contention of the assessee that its case will not fall under section

DEUTSCHE EQUITIES INDIA PVT. LTD.,MUMBAI vs. ADDL.C.I.T. RG. 4(1), MUMBAI

197(1) of the Act for the relevant previous\nyear, the Assessee was under obligation to deduct tax at source\n11\nITA Nos. 8354 & 8033/Mum/2011\nCO No. 227/Mum/2012\n(Assessment Year: 2005-06)\nfrom payments made to Team Lease as per provisions of Section\n194C of the Act. Therefore, We concur with the following findings\nreturned

ASST.COMMISSIONER OF INCOME TAX (TDS) CIR.2(1), MUMBAI., MUMBAI vs. RIYA TRAVEL AND TOURS (INDIA) PVT.LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

Section 194-O of the Act, failing which the assessee is said to be ‘an assessee in default’. No doubt the same applies only to the participants who are resident of India and therefore payment made towards booking of tickets of foreign airlines which are liable to tax outside India does not come under the preview of TDS payments which

ASST.COMMISSIONER OF INCOME TAX (TDS) CIR.2(1), MUMBAI., MUMBAI vs. RIYA TRAVEL AND TOURS (INDIA) PVT.LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

Section 194-O of the Act, failing which the assessee is said to be ‘an assessee in default’. No doubt the same applies only to the participants who are resident of India and therefore payment made towards booking of tickets of foreign airlines which are liable to tax outside India does not come under the preview of TDS payments which

ASST.COMMISSIONER OF INCOME TAX(TDS)CIR.2(1), MUMBAI., MUMBAI vs. RIYA TRAVEL AND TOURS (INDIA) PVT.LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

Section 194-O of the Act, failing which the assessee is said to be ‘an assessee in default’. No doubt the same applies only to the participants who are resident of India and therefore payment made towards booking of tickets of foreign airlines which are liable to tax outside India does not come under the preview of TDS payments which

JM FINANCIAL SERVICES LTD.,MUMBAI vs. DCIT (TDS) - 2(1), MUMBAI

In the result, assessee’s appeal is partly allowed for statistical purposes

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwaljm Financial Services Ltd. 1St Floor, “B” Wing, Suashish I.T. Park Plot No.68E, Off Dattapada Road ……………. Appellant Opp. Tata Steel, Borivali (East) Mumbai 400 066 Pan – Aaacj5977A V/S Dy. Commissioner Of Income Tax (Tds) ……………. Respondent Circle–2(1), Mumbai

TDS under section 197(1) of the Act nor under any express or special provisions of TDS by way of CBDT

THE SWASTI PRODUCE CO. P LTD,MUMBAI vs. CIT (A) 14, MUMBAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 6793/Mum/2014 ("नधा"रण वष" / Assessment Year : 2004-05) The Swasti Produce Co. Pvt. The Ito Tds Ward -3(4), बनाम/ Limited, Churney Road, V. 207/208, Bhaveshwar Mumbai. Arcade, Opp Shreyas Cinema, Lbs Marg, Ghatkopar (W), Mumbai. "थायी लेखा सं./Pan : Aaact1886E (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

Section 194-I of the Act and at best ,without prejudice, it could be covered u/s 194-C of the Act being contractual payments. To this effect certificate u/s 197(1) of the Act was issued by the Revenue-ACIT in favour of Suzlon Developers Private Limited to deduct TDS