LATE JAYESH THAR ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

1) shall be in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused

LATE SHRI JAYEESH THAR ,MUMBAI vs. INCOME TAX OFFICER, TDS WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

1) shall be in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused

LATE JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

1) shall be in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused

LAWMEN CONCEPTS PVT. LTD.,MUMBAI vs. DCIT-CPC-TDS , MUMBAI

In the result, the appeal stands allowed to the extent indicated in the order

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section

NATIONAL LAMINATE CORPORATION,MUMBAI vs. CPC (TDS), MUMBAI

In the result, all the appeals of assessee are allowed

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub- section (3) of section 200 or the proviso to sub-section

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

206C of the Act. In order to provide effective deterrence against the delay in furnishing TDS / TCS statements, the Finance Act, 2012 inserted section 234E of the Act to provide for levy of fees on late furnishing of TDS / TCS statements. The Memo further took note of the fact that the Finance (No.2) Act, 2009 inserted section 200A

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

206C of the Act. In order to provide effective deterrence against the delay in furnishing TDS / TCS statements, the Finance Act, 2012 inserted section 234E of the Act to provide for levy of fees on late furnishing of TDS / TCS statements. The Memo further took note of the fact that the Finance (No.2) Act, 2009 inserted section 200A

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

206C of the Act. In order to provide effective deterrence against the delay in furnishing TDS / TCS statements, the Finance Act, 2012 inserted section 234E of the Act to provide for levy of fees on late furnishing of TDS / TCS statements. The Memo further took note of the fact that the Finance (No.2) Act, 2009 inserted section 200A

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

206C of the Act. In order to provide effective deterrence against the delay in furnishing TDS / TCS statements, the Finance Act, 2012 inserted section 234E of the Act to provide for levy of fees on late furnishing of TDS / TCS statements. The Memo further took note of the fact that the Finance (No.2) Act, 2009 inserted section 200A

DCIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 1995-96 Dcit-2(2)(1), M/S State Bank Of India, R. No.545, Financial Reporting & बनाम/ Aayakar Bhavan Taxation Department, 3Rd Vs. M.K. Road, Floor, Corporate Centre, Mumbai-400020 State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacs8577K

206C ; and (iii)advance tax or any tax treated as paid under section 199, but with respect to other tax under section 244A(1)(b), the interest shall be payable even if the amount is less than 10 % of the tax as determined under section 143(1)or on regular assessment, because there is no proviso to section 244A(1

SHUBHAM SPACES,THANE vs. CIT APPEAL, NATIONAL FACELESS APPEAL CENTER

In the result, appeal of assessee is allowed and CPC, TDS is directed to delete the demand raised under section 234E of the Act along with section 220(2) of the Act

Bench: Shri Kuldip Singh & Shri Gagan Goyal

TDS returns issued intimation to the respective assessee under section 200A of the Act and levied late filing fees under section 234E of the Act. 5 ITA No. 1657 & 1658/Mum/2022-Shubham Spaces 7. In appeal, the CIT (A) held that the Assessing Officer was empowered to raise the said demand under section 234E of the Act while issuing intimation under section

UTI MUTUAL FUND,MUMBAI vs. DCIT CENTRALISED PROCESSING CELL-TDS, TRACES, GHAZIABAD

In the result, appeal of the assessee in ITA no

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2295/Mum/2018 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Uti Mutual Fund, Dcit, Centralised Gn Block, Uti Tower, Processing Cell-Tds, Bandra Complex, Traces, V. Bandra (E), Aayakar Bhawan, Mumbai-400051 Sector-3, Vaishali, Ghaziabad, Up- 201010 स्थायी ऱेखा सं./ Pan: Aaatu1088L (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Krupa Gandhi Revenue By: Shri. Rajeev Gubgotra (Dr) सुनवाई की तारीख /Date Of Hearing : 13.06.2019 घोषणा की तारीख /Date Of Pronouncement : 01.07.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being

TDS is deducted in the month of October 2013 but paid in November 2013, the interest is computed by taking delay for 2 months and hence the differential demand for interest payable raised by Revenue to the tune of Rs.4,19,060/- ,vide intimation dated 30.03.2014 issued by learned DCIT under Section 200A of the 1961 Act. We have observed

PIEM HOTELS LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

In the result, appeal filed by the assessee is allowed in the above\nterms

206C or paid by\nway of advance tax or treated as paid\nunder section 199, during the financial\nyear immediately preceding the\n assessment year, such interest shall be\ncalculated at the rate of one-half\npercent for every month or part of a\nmonth comprised in the period from the\n1st day of April of the assessment year

ECONOMIC LAWS PRACTICE,MUMBAI vs. CIT (A)59, MUMBAI

In the result, appeal of the assessee in ITA no

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

TDS is deducted in the month of October 2013 but paid in November 2013, the interest is computed by taking delay for 2 months and hence the differential demand for interest payable raised by Revenue to the tune of Rs.4,19,060/- ,vide intimation dated 30.03.2014 issued by learned DCIT under Section 200A of the 1961 Act. We have observed

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).

206C or paid by way of advance tax or treated as paid under section 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

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

206C or\npaid by way of advance tax or treated as paid under\nsection 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

DDIT (IT) 4(2),MUMBAI vs. ABU DHABI SHIP BLDG PJSC, MUMBAI

In the result, Department’s appeal stands allowed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

TDS by adjusting from the bills raised by the assessee. Further, on examination of copy of annual book of TEIL, for the year 2011–12, he found that the total revenue of TEIL for that financial year is ` 211.64 lakh and for financial year 2010–11 is ` 288.68 lakh, whereas, the total commission receivable by TEIL for the services rendered

ULTRATECH CEMENT LTD,MUMBAI vs. DCIT CEN CIR 1(4), MUMBAI

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

1)(ii) w.e.f. April 1, 2016 (which allows claim in succeeding year), is clarificatory in nature and would apply to all pending cases. 106. We also find that the Coordinate Bench of this Tribunal in the case of Grasim Bhiwani Textiles Limited vs ACIT (ITA 790 & 791/Mum/2014), has also allowed the claim of spill over depreciation observing as under