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 statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220

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 statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220

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 statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee\nare allowed

TDS in initial months if the same is rectified by the end of the financial year and the total tax is deducted and deposited within the due dates, citing various High Court and ITAT judgments. The Tribunal also held that interest under Section 220

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 is directed to delete the demand raised under section 234E of the Act along with section 220(2) of the Act. 13 ITA No. 1657 & 1658/Mum/2022-Shubham

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

220(2) of the Act was also liable to be cancelled. 6. The ld. CIT(A), NFAC observed that section 200A of the Act was inserted by the Finance Act 2009 with effect from 1.4.2010. This section the TDS

LATE SHRI 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

220(2) of the Act was also liable to be cancelled. 6. The ld. CIT(A), NFAC observed that section 200A of the Act was inserted by the Finance Act 2009 with effect from 1.4.2010. This section the TDS

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

220(2) of the Act was also liable to be cancelled. 6. The ld. CIT(A), NFAC observed that section 200A of the Act was inserted by the Finance Act 2009 with effect from 1.4.2010. This section the TDS

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

220(2) of the Act was also liable to be cancelled. 6. The ld. CIT(A), NFAC observed that section 200A of the Act was inserted by the Finance Act 2009 with effect from 1.4.2010. This section the TDS

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon by the Appellant, where on a similar issue, the interest levied on late deduction of salaries was deleted. 5) The learned

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon by the Appellant, where on a similar issue, the interest levied on late deduction of salaries was deleted. 5) The learned

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon by the Appellant, where on a similar issue, the interest levied on late deduction of salaries was deleted. 5) The learned

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon by the Appellant, where on a similar issue, the interest levied on late deduction of salaries was deleted. 5) The learned

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon by the Appellant, where on a similar issue, the interest levied on late deduction of salaries was deleted. 5) The learned

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS is permitted within the financial year, by misinterpreting the provisions of Section 192(3) of the Act. 4) The learned Commissioner of Income Tax (Appeals) erred in disregarding the judgements of several High Courts and Tribunals relied upon by the Appellant, where on a similar issue, the interest levied on late deduction of salaries was deleted. 5) The learned

UNION BANK OF INDIA,MUMBAI vs. DY CIT LTU-2, , MUMBAI

In the result, appeals filed by the assessee for assessment years 2009-10

Bench: Shri Vijay Pal Rao & Shri Gagan Goyal

TDS was required to be deducted or alternatively to prove the applicability of Second Proviso to section 40(a)(ia). Following the earlier decision of this Tribunal, we set aside this issue to the record of the Assessing Officer on same terms and directions. 14. The Revenue in the cross appeal has raised the following ground:- “1. Whether

M/S. ORION TRAVELS PVT.LTD.,MUMBAI vs. ACIT, CC 31, MUMBAI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Mahavir Singh () & Manoj Kumar Agarwal () Assessment Year: 1991-92 M/S Orion Travels Pvt. Ltd. Vs. The Acit, Cc-31 32, Madhuli, Dr. A.B. Road, Mumbai Worli, Mumbai - 400018 Pan No. Aaaco1591K (Appellant) (Respondent) Appellant By : Shri Dharmesh Shah, Ar Respondent By : Dr. P. Daniel, Standing Counsel

TDS and charge the interest accordingly. 21. The next issue in this appeal of assessee is against the order of CIT(A) in upholding the action of the AO in charging interest under section 220

ACIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Section 194A – Interest on loans 4,12,416 Nil 10,686 Section 194C Contractor 78,06,579 Nil 78,06,579 Section 194J – Supervision Charges 2,55,100 Nil 2,55,100 Section 194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses