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

6. In view of the above submissions order U/s 200A of the Act imposing late fees U/s 234E has to be cancelled and quashed. 7. The department vide its press release dated 12th May 2016 made know that 'The Income Declaration Scheme 2016 & The Direct Tax Dispute Resolution Scheme 2016' ("Scheme" for short) came into force with effect from

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

6 Sprigtime Clubs&Hospitality Services P. Ltd. such period as may be prescribed, which is to be delivered to the prescribed authority, in such form and verified and setting forth such particulars as may be prescribed. The said statement is to be delivered within such time as may be prescribed. 18. Rule 31A of the Income Tax Rules

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. 22. In the result, both the appeals filed by assessee are allowed. Order pronounced in the open court on 16th day of December, 2022. (KULDIP SINGH) (GAGAN GOYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, िदनांक/Dated: 16/12/2022 SK, Sr.PS

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 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 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

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

220/-\nLess: Deduction u/s.80IA-as claimed\n1060,74,15,182/-\nTotal Income\n1078,68,58,038/-\nLess-Set off of b/f losses\nNil\nTotal Taxable Income\n1078,68,58,038/-\nR/off\n1078,68,58,040/-\nCalculation of Book Profits u/s.115JB of the I.T. Act, 1961\nBook Profit u/s115JB (as per revised)\nAdd: Disallowance u/s.14A as discussed above\nRs.794

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LTD),MUMBAI vs. DCIT - 14(2)(1), MUMBAI

220/-\nLess: Deduction u/s.80IA-as claimed\n1060,74,15,182/-\nTotal Income\n1078,68,58,038/-\nLess-Set off of b/f losses\nNil\nTotal Taxable Income\n1078,68,58,038/-\nR/off\n1078,68,58,040/-\nCalculation of Book Profits u/s.115JB of the I.T. Act, 1961\nBook Profit u/s115JB (as per revised)\nAdd: Disallowance u/s.14A as discussed above\nRs.794

SHETH REALTORS,MUMBAI vs. ACIT-CC-7(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri Arun Khodpiashri Sandeep Singh Karhailsheth Realtors Vasant Oasis, Site Office, Upper Basement, Cts No.345A 1 To 3, 345A 5 To 6, Makwana Road, Marol, Andheri (East), ............... Appellant Mumbai – 400059 Pan: Aavfa3975F

6,03,168 under section 220(2), Rs. 1,38,506 under section 215, and Rs. 66,590 under section 201(1A) of the Income-tax Act. These amounts were claimed as business expenditure under section 37 of the Income-tax Act. The Income-tax Officer, the Commissioner in first appeal and the Tribunal in second appeal, rejected the said

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 installments of each month need not necessarily be accurate, as otherwise the expression “increase or reduce the amount to be deducted under this section for the purpose of adjusting any excess or deficiency arising out of any previous deduction or The Great Eastern Shipping Co. Ltd, Mumbai failure to deduct during the financial year” will have no meaning

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 installments of each month need not necessarily be accurate, as otherwise the expression “increase or reduce the amount to be deducted under this section for the purpose of adjusting any excess or deficiency arising out of any previous deduction or The Great Eastern Shipping Co. Ltd, Mumbai failure to deduct during the financial year” will have no meaning

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 installments of each month need not necessarily be accurate, as otherwise the expression “increase or reduce the amount to be deducted under this section for the purpose of adjusting any excess or deficiency arising out of any previous deduction or The Great Eastern Shipping Co. Ltd, Mumbai failure to deduct during the financial year” will have no meaning

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 installments of each month need not necessarily be accurate, as otherwise the expression “increase or reduce the amount to be deducted under this section for the purpose of adjusting any excess or deficiency arising out of any previous deduction or The Great Eastern Shipping Co. Ltd, Mumbai failure to deduct during the financial year” will have no meaning

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 installments of each month need not necessarily be accurate, as otherwise the expression “increase or reduce the amount to be deducted under this section for the purpose of adjusting any excess or deficiency arising out of any previous deduction or The Great Eastern Shipping Co. Ltd, Mumbai failure to deduct during the financial year” will have no meaning

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 installments of each month need not necessarily be accurate, as otherwise the expression “increase or reduce the amount to be deducted under this section for the purpose of adjusting any excess or deficiency arising out of any previous deduction or The Great Eastern Shipping Co. Ltd, Mumbai failure to deduct during the financial year” will have no meaning

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

6. Aggrieved as aforesaid, the assessee assailed the assessment so framed with partial success before Ld. CIT(A) vide impugned order dated 29/01/2019. On the legal issue of reopening, Ld.CIT(A) rejected assessee’s plea by observing that the reassessment proceedings were reopened pursuant to receipt of specific information from TDS wing regarding non-deduction of TDS in certain cases

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(2) of the Act. 22. At the outset, the learned Counsel for the assessee stated that this issue is also covered by the decision