CENTRAL BANK OF INDIA,MUMBAI vs. ACIT - 2(1)(2), MUMBAI

5(d)\nof the BR Act as under:\n\"(d) \"company\" means any company as defined in section 3 of\nthe Companies Act, 1956 (1 of 1956); and includes a foreign\ncompany within the meaning of section 591 of that Act;\"\n47. Therefore, in so far as is relevant, the entity has to be a\ncompany as defined in section

STATE BANK OF INDIA-ISB BRANCH,MUMBAI vs. DCIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2),, MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA- NRI BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA-RBO II THANE WESTERN BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA HRMS DEPARTMENT ,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA HRMS DEPARTMENT,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

ITO(E)-1(1), MUMBAI, MUMBAI vs. BHAVITHA FOUNDATION, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22

5) of the Act and the appellant e Act and the appellant complied with the provisions of section 13(1)(d) of the Act with respect to complied with the provisions of section 13(1)(d) of the Act with respect to complied with the provisions of section 13(1)(d) of the Act with respect to acceptance, holding

SPE INDIA FILMS HOLDING LLC,MUMBAI vs. ACIT (INTL TAX) -4(2) (2) , MUMBAI

In the result ground no-2 raised by the assessee- is fully allowed

Bench: Shri Amit Shukla & Shri Gagan Goyalspe India Films Holding Llc C/O, Deloitte Haskins & Sells Llp One International Centre, Tower No.3, 27Th Floor-32Nd Floor, Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400013. Pan: Aaocs1827L ...... Appellant Vs. Acit (International Taxation)-4(2)(2) 16Th Floor, Air India Building, Narimaon Point, Mumbai-400021. ..... Respondent Appellant By : Sh. P.J. Pardiwala/Paras Savla Respondent By : Sh. A.K. Keshari Date Of Hearing : 27/06/2022 Date Of Pronouncement : 21/09/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Dispute Resolution Panel-2, Mumbai [Hereinafter Referred To As [‘Drp’] Dated 06.01.2022 For The Assessment Year (Ay) 2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “The Appellant, Objects To The Order Dated 19 January 2022 Passed Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (Act) Passed By The Learned Assistant Commissioner Of Income-Tax (International Taxation) - 4(2)(2), Mumbai

TDS is granted and the income on account of distribution of theatrical rights in India is considered as not taxable, the question of levy of additional interest under section 234B and section 234C of the Act would not arise. 4.3 The Appellant prays that the learned ACIT be directed to delete the levy of additional interest under section 234B

ASHTVINAYAKA CONSTRUCTION,NAVI MUMBAI vs. JCIT CIR 22(3), MUMBAI

In the result, appeal of the assessee is partly allowed for statistical purposes and that of revenue stands dismissed

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

2 0 1 5 18. We have heard the rival submissions and perused the material placed before us. The undisputed facts are that the assessee is a works contractor and it is a statutory requirement under the VAT Rules to deduct TDS on the said contract for the work carried out under the Sales Tax Act. The assessee claimed expenditure

DCIT CIR 28(1), NAVI MUMBAI vs. ASHTAVINAYAKA CONSTRUCTION, NAVI MUMBAI

In the result, appeal of the assessee is partly allowed for statistical purposes and that of revenue stands dismissed

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

2 0 1 5 18. We have heard the rival submissions and perused the material placed before us. The undisputed facts are that the assessee is a works contractor and it is a statutory requirement under the VAT Rules to deduct TDS on the said contract for the work carried out under the Sales Tax Act. The assessee claimed expenditure

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

Section 2 of the Act reads as under “Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business or an activity of rendering any service in relation to a trade commerce or business

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

Section 2 of the Act reads as under “Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business or an activity of rendering any service in relation to a trade commerce or business

MUMBAI METROPLITAN REGION DEVELOPMENT AUTHORITY,MUMBAI vs. DDIT (E) -1(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

Section 2 of the Act reads as under “Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business or an activity of rendering any service in relation to a trade commerce or business