DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

246A(1)(a) of the Act an intimation issued under Section 143(1) of the Act as well as order passed under Section 143(3) of the Act are orders appealable before the CIT(A). Thus, an aggrieved person can file appeal against the intimation issued under Section 143(1) of the Act as well as assessment order passed under

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri G. Manjunatha

246A or an appeal to the Tribunal under section 253; (ii)Category II covers cases where the relevant assessment is the subject-matter of revision under section 263; and (iii)Category III covers all other cases not falling within category I and category II which is governed by clause (c). By dividing into three categories the period of limitation

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri G. Manjunatha

246A or an appeal to the Tribunal under section 253; (ii)Category II covers cases where the relevant assessment is the subject-matter of revision under section 263; and (iii)Category III covers all other cases not falling within category I and category II which is governed by clause (c). By dividing into three categories the period of limitation

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri G. Manjunatha

246A or an appeal to the Tribunal under section 253; (ii)Category II covers cases where the relevant assessment is the subject-matter of revision under section 263; and (iii)Category III covers all other cases not falling within category I and category II which is governed by clause (c). By dividing into three categories the period of limitation

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri G. Manjunatha

246A or an appeal to the Tribunal under section 253; (ii)Category II covers cases where the relevant assessment is the subject-matter of revision under section 263; and (iii)Category III covers all other cases not falling within category I and category II which is governed by clause (c). By dividing into three categories the period of limitation

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri G. Manjunatha

246A or an appeal to the Tribunal under section 253; (ii)Category II covers cases where the relevant assessment is the subject-matter of revision under section 263; and (iii)Category III covers all other cases not falling within category I and category II which is governed by clause (c). By dividing into three categories the period of limitation

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri G. Manjunatha

246A or an appeal to the Tribunal under section 253; (ii)Category II covers cases where the relevant assessment is the subject-matter of revision under section 263; and (iii)Category III covers all other cases not falling within category I and category II which is governed by clause (c). By dividing into three categories the period of limitation

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 returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1

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

TDS returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1

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 returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1

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 returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1

DDIT (IT) 4(2),MUMBAI vs. ABU DHABI SHIP BLDG PJSC, MUMBAI

In the result, Department’s appeal stands allowed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

246A(1) and 248 of the I.T. Act, 1961 do not enable M/s Abu Dhabi Ship Building to file the appeal against the order of Section 195(2) of IT Act. 3. On the facts and in the circumstances of the case and in law, the Id. CIT(A) has erred in not appreciating the fact mentioned in para

BARCLAYS BANK PLC,MUMBAI vs. CIT (INTERNATIONAL TAXATION)-RANGE-1, MUMBAI

In the result, the appeal by the assessee stands partly allowed

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

TDS is required to be withheld on the same. 8.2 In the written submission dated 16 December 2016, it is contended as under: "Barclays Capital. ;i division of Barclays Bank Ple. UK (Barclays UK) manages the global derivatives operations of the Barclays group. The derivative products offered to clients typically include foreign exchange, interest rate and equity. The remittance made

DADIBA KALI PUNDOLE ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMEM TAX -17(1), MUMBAI

The appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

section 246A, as introduced by Finance Act (No. 2), 1998 w.e.f. October 1, 1998. 5. Having regard to the facts and circumstances of the case, the Appellant submits that the learned Commissioner of Income Tax (Appeals) erred in confirming the demand of Rs. 1,99,20,200/-raised by the Centralized Processing Centre (CPC). 6. The Appellant submits that having

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

TDS, then allowability of such expenses would be subjected would be subjected to provisions of section 40 of the Act. These are just a few illustrations to highlight that the alternate contention These are just a few illustrations to highlight that the alternate contention These are just a few illustrations to highlight that the alternate contention of the appellant

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

TDS, then allowability of such expenses would be subjected would be subjected to provisions of section 40 of the Act. These are just a few illustrations to highlight that the alternate contention These are just a few illustrations to highlight that the alternate contention These are just a few illustrations to highlight that the alternate contention of the appellant

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

TDS, then allowability of such expenses would be subjected would be subjected to provisions of section 40 of the Act. These are just a few illustrations to highlight that the alternate contention These are just a few illustrations to highlight that the alternate contention These are just a few illustrations to highlight that the alternate contention of the appellant

DEEPAK NOVOCHEM TECHNOLOGIES LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-8(1), MUMBAI

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

TDS, then allowability of such expenses would be subjected would be subjected to provisions of section 40 of the Act. These are just a few illustrations to highlight that the alternate contention These are just a few illustrations to highlight that the alternate contention These are just a few illustrations to highlight that the alternate contention of the appellant