UBER INDIA SYSTEMS PRIVATE LIMITED,MUMBAI vs. JT.CIT (TDS)(OSD)-2(3), MUMBAI

In the result, the appeals of the assessee are allowed

section 204 of the Act as it has not entered into any agreement with the Driver-Partners as stated supra. 3.5.7. We find that the reliance placed by the ld AR on the following decisions are very well founded and directly supports the view that a person being a mere remitter of money cannot be held to be a person

MANISH TOWER CO OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. DCIT CPC TDS THROUGH ITO TDS 1(3)(4), UTTAR PRADESH

In the result, all the appeals filed by the assessees are allowed as indicated above

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No.4358/Mum/2015 ("नधा"रण वष" / Assessment Year: 2015-16 M/S. Manish Tower Co- The Dcit (Tds), बनाम/ Operative Hsg Soc.Ltd., Centralized Processing Unit Vs. Jay Prakash Road, Cell Tds Andheri (W), Ghaziabad U.P. -201 010 Mumbai-400 053 Through Ito Tds 1(3)(4) "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaaam 6288P .. (""यथ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से/ Appellant By: None Shri N. Sathya Moorthy ""यथ" क" ओर से/Respondent By:

TDS statements u/s. 200A of the Act is applicable from prospective date i.e. w.e.f. 01.06.2015. Accordingly, fee u/s.234E cannot be levied prior to 01.06.2015. 1.2.3 In not appreciating the fact that provision of section 204

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest 1,97,79,204

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETINGS INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest 1,97,79,204

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest 1,97,79,204

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest 1,97,79,204

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest 1,97,79,204

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest 1,97,79,204

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

TDS section 201 section 201 default under (1A) of ₹ (1) of ₹ section 201 (1) 3,562,616 45,760,000 of ₹ and interest 1,97,79,204

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

TDS Officers of the Deductees have issued certificate under Section 197 of the Act to the Principal Officer of Your Appellant. Such certificates are in terms of clause (iii) of Section 204

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

TDS Officers of the Deductees have issued certificate under Section 197 of the Act to the Principal Officer of Your Appellant. Such certificates are in terms of clause (iii) of Section 204

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

TDS Officers of the Deductees have issued certificate under Section 197 of the Act to the Principal Officer of Your Appellant. Such certificates are in terms of clause (iii) of Section 204

TAMIL NADU HANDLOOM WEAVERS CO -= OPERATIVE SOCIETY LIMITED,MUMBAI vs. ITO (TDS) - 2(3)(2), MUMBAI

In the result, all the appeals of the assessee are allowed as indicated above

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

TDS)-2(3)(2), Co-operative Society Ltd., Mumbai. 204, Udyog Mandir No.2, 7-C, Pitamber Lane, Mahim (W), Vs. Mumbai-400016 PAN: AAAAH2788P Appellant Respondent : None Appellant by Revenue by : Shri Amit Pratap Singh (DR) Date of Hearing : 01.10.2020 Date of Pronouncement : 22.10.2020 ORDER UNDER SECTION

DCIT (TDS) 2(2), MUMBAI vs. PFIZER LTD, MUMBAI

In the result, appeals of the revenue as well as cross objection of the assessee i

Bench: Shri R.C.Sharma & Shri Sanjay Gargआयकर अपील सं./Ita No.5053 To 5057/Mum/2013 (िनधा"रण िनधा"रण वष" वष" / Assessment Years :2004-05, 2005-06, 2006-07, िनधा"रण िनधा"रण वष" वष" 2008-09 & 2009-10) Dcit(Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.2450/Mum/2014 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2009-10) िनधा"रण िनधा"रण वष" वष" Acit (Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.141/Mum/2015 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2009-10) वष" M/S Pfizer Limited, Pfizer Vs. Acit (Tds)-2(2), Room No.703, 7Th Floor, Smt. K.G.Mittal Ayurvedic Centre, Patel Estate, S.V.Road, Jogeshwari Hospital Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. राज"व क" क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.Pandian िनधा"रती क" क" क" ओर क" ओर सेसेसेसे /Assessee By ओर ओर : Shri Kirit Kamdar सुनवाई क" तारीख / Date Of Hearing : 29/02/2016 घोषणा क" तारीख/Date Of Pronouncement 25/05/2016

204/- on which TDS is not deductible on the following grounds: a) Purchase of various materials. b) Expenditure on food and travelling c) Availability of tax exemption certificate d) Payment of regulatory fees. Prima facie TDS is not deductible on all the four items mentioned above. However, this particular break up has not been provided to AO. I therefore, direct

ASST CIT (TDS) 2(2), MUMBAI vs. PFIZER LTD, MUMBAI

In the result, appeals of the revenue as well as cross objection of the assessee i

Bench: Shri R.C.Sharma & Shri Sanjay Gargआयकर अपील सं./Ita No.5053 To 5057/Mum/2013 (िनधा"रण िनधा"रण वष" वष" / Assessment Years :2004-05, 2005-06, 2006-07, िनधा"रण िनधा"रण वष" वष" 2008-09 & 2009-10) Dcit(Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.2450/Mum/2014 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2009-10) िनधा"रण िनधा"रण वष" वष" Acit (Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.141/Mum/2015 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2009-10) वष" M/S Pfizer Limited, Pfizer Vs. Acit (Tds)-2(2), Room No.703, 7Th Floor, Smt. K.G.Mittal Ayurvedic Centre, Patel Estate, S.V.Road, Jogeshwari Hospital Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. राज"व क" क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.Pandian िनधा"रती क" क" क" ओर क" ओर सेसेसेसे /Assessee By ओर ओर : Shri Kirit Kamdar सुनवाई क" तारीख / Date Of Hearing : 29/02/2016 घोषणा क" तारीख/Date Of Pronouncement 25/05/2016

204/- on which TDS is not deductible on the following grounds: a) Purchase of various materials. b) Expenditure on food and travelling c) Availability of tax exemption certificate d) Payment of regulatory fees. Prima facie TDS is not deductible on all the four items mentioned above. However, this particular break up has not been provided to AO. I therefore, direct

ROSE ROCK REAL ESTATE INDIA PVT.,MUMBAI vs. ITO (TDS) 2(1)(3), MUMBAI

In the result, these appeals are allowed

TDS quarterly statement cannot be recovered by way of processing under section sec 200A. Therefore demand notice cannot be issued under this section, but if issued, then it is illegal. Hence liable to be cancelled. 3. That the Provisions of Sec. 204

INCOME TAX OFFICER (TDS) III(3),, MUMBAI vs. M/S PETROLEUM INDIA INTERNATIONAL , MUMBAI

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

TDS was deductable under section 194J of the Act by relying upon the provisions contained in the Explanation 2 of section 9(1) of the Act by treating the same as fee for technical services on the ground that as per agreement on record between PII and overseas clients it is assessee/PII who is responsible for providing the technical services

ITO, TDS III (3) , MUMBAI vs. M/S PETROLEUM INDIA INTERNATIONAL, MUMBAI

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

TDS was deductable under section 194J of the Act by relying upon the provisions contained in the Explanation 2 of section 9(1) of the Act by treating the same as fee for technical services on the ground that as per agreement on record between PII and overseas clients it is assessee/PII who is responsible for providing the technical services