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

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 & 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 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 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, MUMBAI

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 & 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

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

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

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

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

TDS credit was allowed on (30) ITA No. 6663, 6701, 6702 & 6703 /Mum/2025 Aditya Birla Sun Life AMC Limited the basis of Form 26AS and, in absence of reconciliation to his satisfaction, no further credit could be allowed. Ground No. VII -Levy of interest under section 234D

SONY PICTURES NETWORKS INDIA P.LTD(SUCCESSOR OF MSM DISCOVERY PRIVATE LIMITED),MUMBAI vs. ACIT-12(3)(2), MUMBAI

In the result, appeal of the assessee is partly allowed in the terms aforesaid

Bench: Shri Vikas Awasthy & Shri N.K.Pradhanआअसं. 6630/मुं/2018 ("न.व. 2014-15) Sony Pictures Networks India Private Limited (Successor Of Msm Discovery Private Limited) Interface Building No.7, 5Th Floor, Malad Link Road, Malad (West), Mumbai 400 064 Pan:Aabcs1728D ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner Of Income Tax-12(3)(2), 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ..... ""तवाद"/Respondent

TDS) 16. erred in short granting credit of taxes deducted at source of Rs 82,64,263 while computing the tax liability for the year; Interest under Section 234A of the Act 17. erred in levying interest of Rs 1,94,74,594 under Section 234A of the Act since the Appellant had filed its return of income on 28th

ISHARES MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES EMERGING MARKETS INDEX 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