SANJEEV RAJENDRA PANDIT,MUMBAI vs. THE ASSISTANT DIRECTOR OF INCOME TAX (CPC), MUMBAI

In the result, both these appeals are allowed

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2020-21 & Assessment Year: 2021-22 Sanjeev Rajendra Pandit, The Assistant Director Of Top Floor Madhav Vilas, 8 Income Tax (Cpc), Setalwad Road, Off Neapean Vs. Post Bag No.2, Electronic Sea Road, Cumballa Hill, S.O., City Post Office, Mumbai-400026. Bangalore-560500. Pan No. Agypp 4026 D Appellant Respondent : Assessee By Mr. Milin Dattani, Ar Revenue By : Mr. Aditya M. Rai, Dr : Date Of Hearing 18/01/2023 : Date Of Pronouncement 24/01/2023

3. The learned CIT(A) erred in not appreciating that the appellant was entitled to credit of TDS as per the provisions appellant was entitled to credit of TDS as per the provisions appellant was entitled to credit of TDS as per the provisions of section 199

SANJEEV RAJENDRA PANDIT,MUMBAI vs. THE ASSISTANT DIRECTOR OF INCOME TAX (CPC) , MUMBAI

In the result, both these appeals are allowed

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2020-21 & Assessment Year: 2021-22 Sanjeev Rajendra Pandit, The Assistant Director Of Top Floor Madhav Vilas, 8 Income Tax (Cpc), Setalwad Road, Off Neapean Vs. Post Bag No.2, Electronic Sea Road, Cumballa Hill, S.O., City Post Office, Mumbai-400026. Bangalore-560500. Pan No. Agypp 4026 D Appellant Respondent : Assessee By Mr. Milin Dattani, Ar Revenue By : Mr. Aditya M. Rai, Dr : Date Of Hearing 18/01/2023 : Date Of Pronouncement 24/01/2023

3. The learned CIT(A) erred in not appreciating that the appellant was entitled to credit of TDS as per the provisions appellant was entitled to credit of TDS as per the provisions appellant was entitled to credit of TDS as per the provisions of section 199

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

3) read with section 144B of the Act, the\nAssessing Officer allowed TDS credit of Rs. 1,16,95,21,997/-\nas against the total TDS claimed, resulting in short grant of credit.\n102. The ld. AR submitted that the assessee is legally entitled to\nthe TDS credit under section 199

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6(1)(1), MAHARASHTRA

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

3) read with section 144B of the Act, the Assessing Officer allowed TDS credit of Rs. 1,16,95,21,997/- as against the total TDS claimed, resulting in short grant of credit. (47) ITA No. 6663, 6701, 6702 & 6703 /Mum/2025 Aditya Birla Sun Life AMC Limited 102. The ld. AR submitted that the assessee is legally entitled

GRASIM INDUSTRIES LTD ( CORPORATE FINANCE DIVISION),MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period from the 1st day of April of the assessment year to the date on which the refund is granted: Provided that no interest shall

DISHA DISTRIBUTORS,MUMBAI vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Sprigtime Clubs & Hospitality Assessing Officer, Tds Ward Services Pvt. Ltd. Rani Mansion, Murbad Road Vs. 2Nd Floor, Sprig Avenue, Club Road Kalyan (W), 421301 Kalyan (W) 421301 Pan – Aaocs9107M Appellant Respondent

TDS statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 4 Sprigtime Clubs&Hospitality Services

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), MAHARASHTRA

3) read with section 144B of the Act, the\nAssessing Officer allowed TDS credit of Rs. 1,16,95,21,997/- as\nagainst the total TDS claimed, resulting in short grant of credit.\n102. The ld. AR submitted that the assessee is legally entitled to\nthe TDS credit under section 199

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6 (1)(1), MAHARASHTRA

3) read with section 144B of the Act, the\nAssessing Officer allowed TDS credit of Rs. 1,16,95,21,997/- as\nagainst the total TDS claimed, resulting in short grant of credit.\n102. The ld. AR submitted that the assessee is legally entitled to\nthe TDS credit under section 199

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

199(3) of the Act has framed Rule 37BA. As per clause (4) of the Rule 37BA, the credit of the clause (4) of the Rule 37BA, the credit of the tax deducted and paid tax deducted and paid to the Central Government shall be allowed on the basis of the to the Central Government shall be allowed

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

199(3) of the Act has framed Rule 37BA. As per clause (4) of the Rule 37BA, the credit of the clause (4) of the Rule 37BA, the credit of the tax deducted and paid tax deducted and paid to the Central Government shall be allowed on the basis of the to the Central Government shall be allowed

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

199(3) of the Act has framed Rule 37BA. As per clause (4) of the Rule 37BA, the credit of the clause (4) of the Rule 37BA, the credit of the tax deducted and paid tax deducted and paid to the Central Government shall be allowed on the basis of the to the Central Government shall be allowed

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

199(3) of the Act has framed Rule 37BA. As per clause (4) of the Rule 37BA, the credit of the clause (4) of the Rule 37BA, the credit of the tax deducted and paid tax deducted and paid to the Central Government shall be allowed on the basis of the to the Central Government shall be allowed

ACIT 6(3), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

199, during the financial year immediately\npreceding the assessment year, such interest shall be\ncalculated at the rate of one-half per cent for every\nmonth or part of a month comprised in the period from\nthe 1st day of April of the assessment year to the date\non which the refund is granted:\nProvided that no interest shall

BRIG RESOLUTION SERVICES PRIVATE LIMITED,MUMBAI vs. CIRCLE 14(1)(2), MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2020-21

section 199 does not empower the 99 does not empower the Assessing Officer to determine the year of assessability of Assessing Officer to determine the year of assessability of Assessing Officer to determine the year of assessability of the income itself but it only mandates the year in which the the income itself but it only mandates the year

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

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

Section 37(1) of the Act.We have perused the aforesaid decision of the Tribunal in that case it was stated, during the assessment proceeding, the assessing officer noted that as per material available on record, the Director General of Central Excise Intelligence, Chennai Zone (DGCEI) had carried out investigation in respect of certain auto dealers and intermediaries. In course