VIACOM 18 MEDIA PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

250 or section 254 or section 260 section 260 or section 262 or or section 263 or section 264, wholly or partly, , wholly or partly, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, the assessee shall be entitled to receive

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)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

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)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

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)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

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)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

DCIT CEN CIR 8(4), MUMBAI vs. SAVITA OIL TECHNOLOGIES LTD, MUMBAI

Appeal is allowed

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7620/Mum/2016 (नििाारण वर्ा / Assessment Year : 2010-11)

TDS (Tax Deducted at Source) and advance tax. The assessment order was framed under Section 250 read with Section 143(3) whereby

M/S THE MAHARASHTRA STATE CO. OP BANK LTD.,MUMBAI vs. ITO-1(3)(3), MUMBAI

In the result, the appeal of the In the result, the appeal of the assessee is allowed partly assessee is allowed partly whereas the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

TDS of Rs. 12,23,608/- has been allowed by the has been allowed by the Income-tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or not. If it has been not allowed, then the credit of this amount

DY CIT-1(3)(2), MUMBAI vs. MAHARASHTRA STATE CO-OPERATIVE BANK LIMITED, MUMBAI

In the result, the appeal of the In the result, the appeal of the assessee is allowed partly assessee is allowed partly whereas the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

TDS of Rs. 12,23,608/- has been allowed by the has been allowed by the Income-tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or not. If it has been not allowed, then the credit of this amount

FORESIGHT HOLDINGS, MUMBAI vs. DCIT (TDS) CPC, GHAZIABAD

In the result, the assessee’s appeal for A

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Foresight Holdings Dcit (Tds) Cpc #11, 2Nd Floor, Ismail Mansion Aayakar Bhavan Vs. 94/96/98 Bazargate, Fort Sector 3, Vyshali Mumbai 400001 Ghaziabad 201010 Pan – Aacff9466H Appellant Respondent

TDS statements under section 200A of the Act, whether or not, the fees leviable under section 234E can be adjusted therein? No doubt, the order passed under section 200A is an appealable order before the Ld. CIT(A) under section 246 of the Act (w.e.f. 1.7.2012). The appellate order of the Ld. CIT(A) passed under 250

MILESTONE ESTATE,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

Appeals of the assessees are allowed as above

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

TDS statements under section 200A of the Act, whether or not, the fees leviable under section 234E can be adjusted therein? No doubt, the order passed under section 200A is an appealable order before the Ld. CIT(A) under section 246 of the Act (w.e.f. 1.7.2012). The appellate order of the Ld. CIT(A) passed under 250

SANJAY SATISHCHANDRA DUTT,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

Appeals of the assessees are allowed as above

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

TDS statements under section 200A of the Act, whether or not, the fees leviable under section 234E can be adjusted therein? No doubt, the order passed under section 200A is an appealable order before the Ld. CIT(A) under section 246 of the Act (w.e.f. 1.7.2012). The appellate order of the Ld. CIT(A) passed under 250

MILESTONE SPACE,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

Appeals of the assessees are allowed as above

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

TDS statements under section 200A of the Act, whether or not, the fees leviable under section 234E can be adjusted therein? No doubt, the order passed under section 200A is an appealable order before the Ld. CIT(A) under section 246 of the Act (w.e.f. 1.7.2012). The appellate order of the Ld. CIT(A) passed under 250

MILSESTONE SPACE,KALYAN vs. A.O. TDS WD KALYAN, MUMBAI

Appeals of the assessees are allowed as above

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

TDS statements under section 200A of the Act, whether or not, the fees leviable under section 234E can be adjusted therein? No doubt, the order passed under section 200A is an appealable order before the Ld. CIT(A) under section 246 of the Act (w.e.f. 1.7.2012). The appellate order of the Ld. CIT(A) passed under 250

SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

Appeals of the assessees are allowed as above

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

TDS statements under section 200A of the Act, whether or not, the fees leviable under section 234E can be adjusted therein? No doubt, the order passed under section 200A is an appealable order before the Ld. CIT(A) under section 246 of the Act (w.e.f. 1.7.2012). The appellate order of the Ld. CIT(A) passed under 250

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3),, MUMBAI

In the result, all the five appeals filed by the assessee\nare allowed

250", "Section 201(1)", "Section 201(1A)", "Section 194A", "Section 132", "Section 2(28A)", "Section 4", "Section 190", "Section 191", "Section 10A", "Section 195", "Section 9(1)(vii)", "Section 40(a)(iii)" ], "issues": "Whether the interest payments made by the assessee to its sister concerns are in the nature of income or reimbursement, and consequently, whether TDS

SHRI TRUST T 2018,MUMBAI vs. ITO (TDS)-2(2)(1), MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalshri Trust T 2018, Universal Insurance Building, Ground Floor, Sir P.M. Road, Fort, Mumbai - 400001 ............... Appellant Pan : Aauts1169E V/S

TDS) - 2(2)(1) ……………… Respondent MTNL Telephone Exchange Building, Cumballa Hills, Pedder Road, Mumbai - 400026 Assessee by : Shri Gunjan Kakkad Revenue by : Shri Vijaykumar G Subramanyam, Sr.DR Date of Hearing – 20/02/2025 Date of Order - 25/04/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 12.05.2023, passed under

PRINT PLUS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER TDS CIRCLE, MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

Bench: Shri Mahavir Singh & Shri Waseem Ahmedआयकर अपील सं./Ita No.6003/Mum/2018 "नधा"रण वष"/Asstt. Year:2013-14 Print Plus Pvt. Ltd. Ito 122, Building No. A-2, Shah & Tds Circle, Central Vs. Nahar Industrial Estate, Processing Centre, S J Marg, Lower Parel, Mumbai Mumbai- 400013 Pan: Aaecp7030J

TDS statements under section 200A of the Act, whether or not, the fees leviable under section 234E can he adjusted therein? No doubt, the order passed under section 200A is an appealable order before the Ld. CIT(A) under section 246 of the Act (w.e.f. 1.7.2012). The appellate order of the Ld. CIT(A) passed under 250

MAHESH ANAND SONTAKKE,MUMBAI vs. DCIT CPC (TDS) GHAZIABAD, UTTAR PRADESH

In the result, all the appeals filed by the assessees are allowed as indicated above

Bench: Shri Joginder Singh & Shri Ramit Kochar

TDS statements under section 200A of the Act, whether or not, the fees leviable under section 234E can be adjusted therein? No doubt, the order passed under section 200A is an appealable order before the Ld. CIT(A) under section 246 of the Act (w.e.f. 1.7.2012). The appellate order of the Ld. CIT(A) passed under 250