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 ()

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, in addition

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 ()

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, in addition

ASSISTANT COMMISSIONER OF INCOMETAX, MUMBAI vs. VIACOM18 MEDIA PVT LTD, 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 ()

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, in addition

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)

254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case

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

254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case

STATE BANK OF INDIA,MUMBAI CITY vs. ITO (TDS)-2(2)(1), MUMBAI CITY

In the result, in the present batch of appeals for the

TDS under section 194A\nof the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in\nRevenue's appeal are dismissed.\n18. Before analysing whether the assessee was under an obligation to\ndeduct tax at source under section 194H or section 194) of the Act, it is\nnecessary to reiterate that both the assessee and the Revenue

OWENS CORNING INSULATING SYSTEMS CANADA LP,MUMBAI vs. DCIT (IT) CIRCLE 3(2)(2), MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

254 r/w section 144C(13) of the Act, which in our consideration is beyond the Owens Corning Insulating Systems Canada LP ITA no.461/Mum./2022 direction of the Tribunal and therefore is bad in law and is accordingly set aside. 10. On the issue of characterisation of the receipt of reimbursement of expenses as fees for technical services/fees for included services

RED HAT INDIA PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 15(3)(1), MUMBAI

In the result, the appeal of the assessee is allowed

TDS credit, MAT credit, foreign tax credit, self-assessment tax, and interest under section 244A of the Act, we direct the Assessing Officer to verify the claims of the assessee on the basis of evidence placed on record and after affording due opportunity of being heard. If the claims are found to be in accordance with law, the same shall

STATE BANK OF INDIA,MUMBAI vs. ITO (TDS)-2(2)(1), MUMBAI

In the result, in the present batch of appeals for the

TDS under section 194A\nof the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in\nRevenue's appeal are dismissed.\n18. Before analysing whether the assessee was under an obligation to\ndeduct tax at source under section 194H or section 194) of the Act, it is\nnecessary to reiterate that both the assessee and the Revenue

STATE BANK OF INDIA,MUMBAI CITY vs. ITO (TDS)-2(2)(1), MUMBAI

TDS under section 194A\nof the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in\nRevenue's appeal are dismissed.\n\n18. Before analysing whether the assessee was under an obligation to\ndeduct tax at source under section 194H or section 194) of the Act, it is\nnecessary to reiterate that both the assessee and the Revenue

DCIT (TDS), CIRCLE-2(2), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, in the present batch of appeals for the

TDS under section 194A\nof the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in\nRevenue's appeal are dismissed.\n18. Before analysing whether the assessee was under an obligation to\ndeduct tax at source under section 194H or section 194) of the Act, it is\nnecessary to reiterate that both the assessee and the Revenue

STATE BANK OF INDIA,MUMBAI vs. ITO (TDS)-2(2)(1), MUMBAI

In the result, in the present batch of appeals for the

TDS under section 194A\nof the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in\nRevenue's appeal are dismissed.\nBefore analysing whether the assessee was under an obligation to\ndeduct tax at source under section 194H or section 194) of the Act, it is\nnecessary to reiterate that both the assessee and the Revenue are aggrieved

TAMIL NADU HANDLOOM WEAVERS CO -= OPERATIVE SOCIETY LIMITED,MUMBAI vs. ITO (TDS) - 2(3)(2), MUMBAI

In the result, all the appeals of the assessee are allowed as indicated above

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

TDS)-2(3)(2), Co-operative Society Ltd., Mumbai. 204, Udyog Mandir No.2, 7-C, Pitamber Lane, Mahim (W), Vs. Mumbai-400016 PAN: AAAAH2788P Appellant Respondent : None Appellant by Revenue by : Shri Amit Pratap Singh (DR) Date of Hearing : 01.10.2020 Date of Pronouncement : 22.10.2020 ORDER UNDER SECTION 254

CITIZENCREDIT CO OPERATIVE BANK LIMITED (KULA BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

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

TDS on interest to other Co-op. societies. On the\nother hand, the provisions of section 194A(3)(i)(b) and 194A(3)(viia)(b) of the Act\nare specific provisions dealing with Co-op. society engaged in carrying on business\nof banking. Therefore, we agree with the contention of the Id. Sr. DR that the\nspecific provisions of section

IDEA CELLULAR LIMITED (AS SUCCESSOR TO SPICE COMMUNICATIONS LIMITED),MUMBAI vs. DY. CIT, CIRCLE- 3(2), MUMBAI

In the result, the appeals of the Revenue are dismissed

Bench: The Ld. Cit(A) Is Interconnected With Ground No.Ii. Hence, They Are Taken Up Together For Disposal.

TDS was not deductible. He finds that though an appeal was preferred against the aforesaid decision the same has been rejected by this court for non-removal of the office objections under rule 986. Be that as it may, for section 194H to be attracted, the income being paid out by the assessee must be in the nature of commission

CITIZENCREDIT CO OPERATIVE BANK LIMITED (AMBOLI BRANCH),MUMBAI vs. ITO(TDS) 1(1)(4), MUMBAI

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

TDS on interest to other Co-op. societies. On the\nother hand, the provisions of section 194A(3)(i)(b) and 194A(3)(viia)(b) of the Act\nare specific provisions dealing with Co-op. society engaged in carrying on business\nof banking. Therefore, we agree with the contention of the Id. Sr. DR that the\nspecific provisions of section

DCIT (TDS), CIRCLE-2(2), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, in the present batch of appeals for the assessment years

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

TDS under section 194A of the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in Revenue’s appeal are dismissed. 18. Before analysing whether the assessee was under an obligation to deduct tax at source under section 194H or section 194J of the Act, it is necessary to reiterate that both the assessee and the Revenue

STATE BANK OF INDIA,MUMBAI CITY vs. ITO (TDS)-2(2)(1), MUMBAI

In the result, in the present batch of appeals for the assessment years

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

TDS under section 194A of the Act is not sustainable. Accordingly, grounds no.1, 2, and 4 raised in Revenue’s appeal are dismissed. 18. Before analysing whether the assessee was under an obligation to deduct tax at source under section 194H or section 194J of the Act, it is necessary to reiterate that both the assessee and the Revenue