JAMNADAS VIRJI SHARES AND STOCK BROKERS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 4(3)(1), MUMBAI

TDS, although appearing in Form 26AS\nand granted credit for in the intimation under section 143(1).\n13. The AO erred in levying interest under section 234A of Rs.\n11,055/- and CIT(A) erred in confirming the same.\n14. The AO erred in levying interest under section 234B of Rs.\n96,480/- and under section 234D

FRANKLIN TEMPLETON INTERNATIONAL SERVICES (INDIA) P.LTD,MUMBAI vs. DCIT CIR 3(1), MUMBAI

In the result, appeals filed by the assessee stands partly allowed

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

TDS from payments to Kone, copies of which were submitted by the Appellant to the DRP and the AO. 2.2.2. The learned AO erred on facts and in law in disallowing the payment made to Kone without giving any opportunity to the Appellant to explain the position. 2.3. Further, the learned AO erred on facts and in law in disallowing

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), MAHARASHTRA

TDS credit was allowed on\nthe basis of Form 26AS and, in absence of reconciliation to his\nsatisfaction, no further credit could be allowed.\nGround No. VII -Levy of interest under section 234D

ISHARES CORE MSCI EM IMI UCITS ETF,MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

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

234D of the Act.\nShort grant of TDS credit - Rs.236,926\n8. erred in granting TDS credit to Rs.236,926.\nInitiation of penal proceedings under section

ISHARES INDIA 50 ETF (AS A SUCCESSOR TO ISHARES INDIA MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

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

234D of the Act.\nShort grant of TDS credit - Rs.236,926\n8. erred in granting TDS credit to Rs.236,926.\nInitiation of penal proceedings under section

ORIENT OVERSEAS CONTAINER LINE LTD,MUMBAI vs. DDIT (IT) 4(2), MUMBAI

In the result, the assessee’s appeal for A

Bench: Shri Shailendra Kumar Yadav & Shri Jason P. Boazm/S. Orient Overseas Dcit (International Container Line Ltd. Taxation) - 4(2) C/O Oocl (India) Pvt. Ltd. Room No. 11, Scindia Icc Chambers, 5Th Floor Vs. House, Ground Floor Saki Vihar Road, Powai Ballard Estate Opp. Santogen Silk Mills Mumbai 400038 Mumbai 400072 Pan - Aaaco5679F Appellant Respondent

TDS of `34,583/- while giving effect to this order, after affording the assessee of adequate opportunity of being heard in the matter and to file details/submissions required in this regard. Consequently, ground No. 3 of the assessee’s appeal is treated as allowed for statistical purposes. 7. Grounds Nos. 4 & 5: Charge of interest under section 234C and 234D

DCIT IT 3.1.1, MUMBAI, MUMBAI vs. JEFFERIES LLC , MUMBAI

section 234D of the\nAct.\n7.\nOn the facts and circumstances of the case, the learned CIT(A) erred in\nupholding the action of the Learned AO to initiate penalty proceedings under\nsection 271(1)(c) of the Act for additions made in the assessment/re-assessment\norder.\n4.\nThe above grounds of objections are all independent and without prejudice to\none

ISHARES MSCI EM UCITS ETF USD DIST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

234D of the Act.\n\nShort grant of TDS credit - Rs.236,926\n8. erred in granting TDS credit to Rs.236,926.\n\nInitiation of penal proceedings under section

ISHARES MSCI INDIA UCITS ETF ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(2)(2), MUMBAI

234D of the Act.\n\nShort grant of TDS credit - Rs.236,926\n\n8. erred in granting TDS credit to Rs.236,926.\n\nInitiation of penal proceedings under section

GCL EQUIPMENT AND MACHINES PVT. LTD.,MUMBAI vs. TDS CPC , GHAZIABAD

Appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

234D of the Act of ₹ 7,030/- is upheld. This appeal is also filed late by 7 days. vi. ITA No. 132/Mum/2022 is filed by the assessee against the order of learned CIT (A) dated 16th November, 2021, wherein the order passed under Section 200A of the Act levying late fee under Section 234E

M/S. GCL EQUIPMENT & MACHINES PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

234D of the Act of ₹ 7,030/- is upheld. This appeal is also filed late by 7 days. vi. ITA No. 132/Mum/2022 is filed by the assessee against the order of learned CIT (A) dated 16th November, 2021, wherein the order passed under Section 200A of the Act levying late fee under Section 234E

M/S. GCL EQUIPMENT AND MACHINES PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

234D of the Act of ₹ 7,030/- is upheld. This appeal is also filed late by 7 days. vi. ITA No. 132/Mum/2022 is filed by the assessee against the order of learned CIT (A) dated 16th November, 2021, wherein the order passed under Section 200A of the Act levying late fee under Section 234E

M/S. GCL EQUIPMENT AND MACHINS PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

234D of the Act of ₹ 7,030/- is upheld. This appeal is also filed late by 7 days. vi. ITA No. 132/Mum/2022 is filed by the assessee against the order of learned CIT (A) dated 16th November, 2021, wherein the order passed under Section 200A of the Act levying late fee under Section 234E

M/S. GCL EQUIPMENT AND MACHINES PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

234D of the Act of ₹ 7,030/- is upheld. This appeal is also filed late by 7 days. vi. ITA No. 132/Mum/2022 is filed by the assessee against the order of learned CIT (A) dated 16th November, 2021, wherein the order passed under Section 200A of the Act levying late fee under Section 234E

M/S. GCL EQUIPMENT AND MACHINES PVT. LTD,MUMBAI vs. TDS CPC, UTTAR PRADESH

Appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

234D of the Act of ₹ 7,030/- is upheld. This appeal is also filed late by 7 days. vi. ITA No. 132/Mum/2022 is filed by the assessee against the order of learned CIT (A) dated 16th November, 2021, wherein the order passed under Section 200A of the Act levying late fee under Section 234E

M/S. GCL EQUIPMENT & MACHINES PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

234D of the Act of ₹ 7,030/- is upheld. This appeal is also filed late by 7 days. vi. ITA No. 132/Mum/2022 is filed by the assessee against the order of learned CIT (A) dated 16th November, 2021, wherein the order passed under Section 200A of the Act levying late fee under Section 234E

M/S. GCL EQUIPMENT & MACHINES PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

234D of the Act of ₹ 7,030/- is upheld. This appeal is also filed late by 7 days. vi. ITA No. 132/Mum/2022 is filed by the assessee against the order of learned CIT (A) dated 16th November, 2021, wherein the order passed under Section 200A of the Act levying late fee under Section 234E

M/S. GCL EQUIPMENT & MACHINES PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

234D of the Act of ₹ 7,030/- is upheld. This appeal is also filed late by 7 days. vi. ITA No. 132/Mum/2022 is filed by the assessee against the order of learned CIT (A) dated 16th November, 2021, wherein the order passed under Section 200A of the Act levying late fee under Section 234E