KOTAK MAHINDRA BANK LTD. (AS SUCCESSOR IN BUSINESS OF ERSTWHILE ING VYSYA BANK LTD.),MUMBAI vs. A.C.I.T. CIR. - 2(3)(2), MUMBAI

In the result, all the appeals of the assessee are allowed

244 to provide that the provisions of these sections shall not apply to the assessment year 1989-90 or any subsequent assessment years." (Emphasis supplied by us) We find that the Hon’ble Apex Court in para 14 and 15 of this judgement had reproduced the operative portions of its earlier decisions in CIT vs H.E.G. Ltd reported

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

244(A) or\n244A(1)(a) or 244A(1)(aa).\nii. Further, in the explanation to section 244A(1)(b), it is amply\nclear that intention of the legislature is to grant refund of\nexcess payment made for regular payment of penalty, where\nthe notice of demand is issued under section 156 of the Act but\nin assessee's case

TATA SKY LTD.,MUMBAI vs. A.C.I.T.(TDS) RG.3(1), MUMBAI

In the result, the assessee’s appeal is allowed and the Revenue’s appeal stands

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

section inserted in the Finance Act, 2012 without appreciating that the amendment has propective effect w.e.f. 1.7.2012. Assessee’s appeal: 4. Since facts are similar we are referring to facts and figures from common order for assessment year 2009-10 and 2010-11. 5. From the grounds raised, the following issue is identified and adjudicated as under:- (i) Non deduction

DCIT(OSD)(TDS) - 2(3), MUMBAI vs. WOCKHARDT LTD., MUMBAI

Appeal of the revenue is partly allowed

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

244 (Visakha) . In the afore said view of the matter, the disallowance made under section 40(a)(ia ) cannot be sustained. Therefore, the Assessing Officer is to be directed to delete the same. The appeal is to be allowed. 10. We have heard rival contentions and perused the material on record. It is not disputed that the interest paid

INCOME TAX OFFICER (TDS) III(3),, MUMBAI vs. M/S PETROLEUM INDIA INTERNATIONAL , MUMBAI

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

TDS was deductible u/s. 194J of the I.T.Act. This is because, in this view, the definition fees for technical services given in Explanation (2) below section 9(1) of the I.T.Act says that fees for technical services means any consideration for rendering managerial and technical consultancy services or for providing services of technical or managerial personnel

ITO. TDS III (3), MUMBAI vs. M/S PETROLEUM INDIA INTERNATIONAL, MUMBAI

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

TDS was deductible u/s. 194J of the I.T.Act. This is because, in this view, the definition fees for technical services given in Explanation (2) below section 9(1) of the I.T.Act says that fees for technical services means any consideration for rendering managerial and technical consultancy services or for providing services of technical or managerial personnel

ITO, TDS III (3) , MUMBAI vs. M/S PETROLEUM INDIA INTERNATIONAL, MUMBAI

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

TDS was deductible u/s. 194J of the I.T.Act. This is because, in this view, the definition fees for technical services given in Explanation (2) below section 9(1) of the I.T.Act says that fees for technical services means any consideration for rendering managerial and technical consultancy services or for providing services of technical or managerial personnel

UNITED HOME ENTERTAINMENT P.LTD,MUMBAI vs. ADIT 2(2), MUMBAI

In the result, all the appeals of the assessee are treated as allowed

Bench: Shri Amit Shukla & Shri Ashwani Taneja

244 of 2014, the Hon’ble Delhi High Court vide judgment dated 08.02.2016 have again held that, under the provisions of DTAA the said payment cannot be taxed as ‘royalty’. While coming to this conclusion, the Hon’ble High court has also discussed and analyzed the amendments made in section 9(1)(vi) by the Finance Act, 2012 enlarging

ITO (TDS) 1(2), MUMBAI vs. ATUL AGARWAL & SONS, NAVI MUMBAI

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5196/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12)

TDS liability arises the moment the party’s account is credited or payment is made whichever is earlier. Thus, the A.O. treated the assessee as assessee in default in terms of section 201(1) and 201(1A) of the Act for non-deduction of tax at source and for non-payment of interest thereon. The A.O. accordingly worked out total

DELOITTE HASKINS AND SELLS LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX , MUMBAI

In the result, appeal of the assessee is partly allowed

TDS was deducted.\nHowever, the AO did not accept the submissions made by the assessee and\nproceeded to make addition towards all the payments as listed above totaling\nto Rs.81,69,987/-. The CIT(A) confirmed the addition made by the AO.\n\n(a) Payment of professional fees\n\n14. The Id AR submitted that the services were rendered

LIC HOUSING FINANCE LTD,MUMBAI vs. ACIT, MUMBAI

In the result, all the aforesaid appeals of the assessee are allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

244 of the Act, as otherwise becomes admissible under section 244A of the Act. Thus, Section 7 of the DTVSV Act, 2020 completely proscribes for payment of any interest to the declarant assessee. It is for this purpose, section 4(7) of the Act P a g e | 10 ITA No. 6972, 6973& 6974/Mum/2024

LIC HOUSING FINANCE LIMITED,MUMBAI vs. ACIT, MUMBAI

244 of the Act, as\notherwise becomes admissible under section 244A of the Act. Thus, Section\n7 of the DTVSV Act, 2020 completely proscribes for payment of any interest\nto the declarant assessee. It is for this purpose, section 4(7) of the Act\nSOME TAX APPELLATE TRIBU\nPage | 10\nITA No. 6972, 6973& 6974/Mum/2024\nA.Y

LIC HOUSING FINANCE LTD,MUMBAI vs. ACIT, MUMBAI

In the result, all the aforesaid appeals of the assessee are\nallowed

244 of the Act, as\notherwise becomes admissible under section 244A of the Act. Thus, Section\n7 of the DTVSV Act, 2020 completely proscribes for payment of any interest\nto the declarant assessee. It is for this purpose, section 4(7) of the Act\nSOME TAX APPELLATE TRIBU\nPage | 10\nITA No. 6972, 6973& 6974/Mum/2024\nA.Y

DCIT-14(1)(1), MUMBAI vs. INDIAN OIL CORPORATION LTD, MUMBAI

In the result, the appeal of the assessee is partly allowed and that of the revenue is dismissed

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriindian Oil Corporation V/S. Dcit-14(2)(1), Mumbai Ltd. बनाम Aaykar Bhavan, G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Dcit-14(2)(1), Mumbai V/S. Indian Oil Corporation Ltd. Aaykar Bhavan, बनाम G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी

section 244 by Finance Act, 2016. 3) The appellant prays that the order of the CIT(A) on the above grounds be set aside and that of the Assessing Officer be restored. 4) The appellant craves leave to amend, or alter any grounds or add a new ground, which may be necessary

INDIAN OIL CORPORATION LTD,MUMBAI vs. DCIT 14(2)(1), MUMBAI

In the result, the appeal of the assessee is partly allowed and that of the revenue is dismissed

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriindian Oil Corporation V/S. Dcit-14(2)(1), Mumbai Ltd. बनाम Aaykar Bhavan, G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Dcit-14(2)(1), Mumbai V/S. Indian Oil Corporation Ltd. Aaykar Bhavan, बनाम G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी

section 244 by Finance Act, 2016. 3) The appellant prays that the order of the CIT(A) on the above grounds be set aside and that of the Assessing Officer be restored. 4) The appellant craves leave to amend, or alter any grounds or add a new ground, which may be necessary

VODAFONE INDIA LTD,MUMBAI vs. ASST CIT 8(3)(2), MUMBAI

Section 40(a)(ia) for non deduction of TDS on Roaming Charges & on Discount extended to prepaid distributors 244,72,76,991 Penalty

POMEGRANATE MEDIA (PTY) LTD,SOUTH AFRICA vs. DCIT(IT)-3(3)(2), MUMBAI

Bench: Shri Pramod Kumar & Shri Saktijit Dey

TDS u/s 194C or 194J would be relevant for contract of Endemol India Ltd. and Colours channel and not the contract of appellant with Endemol India Ltd. who is engaged for services as "line producer". (iii) Appellant Endemol SA renders technical service (Refer clause 4 on Technical Quality in the agreement). It provides a Technical Director. It provides production facility

HEMENDRA RANCHOODDAS MERCHANT ,MUMBAI vs. DY CIT-CENTRAL CIRCLE-6(2), MUMBAI.

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

TDS upon interest of income and percentage of profit of said Firms for the more than 70% on the basis of which the assessments were carried out and additions were made. 11. The CIT(A) failed to appreciate that during the search and seizure nothing incriminating material was found on 21.12.2006 and entire proceedings of the assessments are time barred