OCEANEERING INTERNATIONAL GMBH,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) RANGE 3(2)(2), MUMBAI

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

1), and which has not been so paid, the proper officer may serve on the person liable to pay such amount a notice requiring him to show cause as to why the said amount as specified in the notice, should not be paid by him to the Government and why a ITA 4670/MUM/2023 Oceaneering International GMBH 20 penalty equivalent

THE DDIT (IT)-2(1), MUMBAI vs. M/S. RELIANCE COMMUNICATIOINS LTD. ( FORMERLY KNOWN AS M/S. RELIANCE INFOCOMM LTD), NAVI MUMBAI

268A (1) of the Income-tax Act 1961. 5.We feel that it would be useful to consider the National Litigation Policy(NLP) also,because the Instructions issued after the policy were the next logical steps of the Policy and the earlier circulars/Instructions were prelude to the Policy.The NLP was formulated with the purpose that the Central Government would

ACIT 20(1), MUMBAI vs. AMITKUMAR V. GUPTA, MUMBAI

Bench: Shri Amit Shukla & Shri Rajesh Kumar

TDS)-1(1)1, Vs M/s Accenture Service P Ltd. Room No. 804, K G Mittal Hospital Godrej & Boyce Complex, LBS Bldg., Charni Road, Marg, Vikhroli-W, Mumbai -400 002 Mumbai -400 079 "थयी लेखा सं.:PAN: AACCA 8997 K अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant by Shri A K Kardam : Respondent by : None 3 Shri Amitkumar V Gupta

ITO (TDS) 1(2)(1), MUMBAI vs. DELOITTE TAX OVERSEAS SERVICES LLC, MUMBAI

In the result, appeal of revenue is dismissed

TDS) – 1(2)(1), Vs. M/s. Deloitte Tax Overseas Mumbai Services LLC, Block No.A, RMZ Futura, Plot No.14, Road No.2, Hi Tec City Layout, Madhapur, Andhra Pradesh – 500 081 TAN No. : MUMD13176C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. Revenue by : Ms. Pooja Swaroop Assessee by : Shri V.A. Mehta Date of Hearing : 31/01/2017 Date of Pronouncement: 31/01/2017 आदेश

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

268A of the Act. 3 ITA Nos. 86 2-86 3-8 64-9 02-9 03 -904 -905 -906 /M /14 -M ahar as htr a Now, we shall take the appeal bearing ITA No.902/Mum/2014 relating to assessment year 2005-06. 4. Grounds of appeal raised in this appeal read as under: “1. Learned CIT(A) 13 erred

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

268A of the Act. 3 ITA Nos. 86 2-86 3-8 64-9 02-9 03 -904 -905 -906 /M /14 -M ahar as htr a Now, we shall take the appeal bearing ITA No.902/Mum/2014 relating to assessment year 2005-06. 4. Grounds of appeal raised in this appeal read as under: “1. Learned CIT(A) 13 erred

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

268A of the Act. 3 ITA Nos. 86 2-86 3-8 64-9 02-9 03 -904 -905 -906 /M /14 -M ahar as htr a Now, we shall take the appeal bearing ITA No.902/Mum/2014 relating to assessment year 2005-06. 4. Grounds of appeal raised in this appeal read as under: “1. Learned CIT(A) 13 erred

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

268A of the Act. 3 ITA Nos. 86 2-86 3-8 64-9 02-9 03 -904 -905 -906 /M /14 -M ahar as htr a Now, we shall take the appeal bearing ITA No.902/Mum/2014 relating to assessment year 2005-06. 4. Grounds of appeal raised in this appeal read as under: “1. Learned CIT(A) 13 erred

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

268A of the Act. 3 ITA Nos. 86 2-86 3-8 64-9 02-9 03 -904 -905 -906 /M /14 -M ahar as htr a Now, we shall take the appeal bearing ITA No.902/Mum/2014 relating to assessment year 2005-06. 4. Grounds of appeal raised in this appeal read as under: “1. Learned CIT(A) 13 erred

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

268A of the Act. 3 ITA Nos. 86 2-86 3-8 64-9 02-9 03 -904 -905 -906 /M /14 -M ahar as htr a Now, we shall take the appeal bearing ITA No.902/Mum/2014 relating to assessment year 2005-06. 4. Grounds of appeal raised in this appeal read as under: “1. Learned CIT(A) 13 erred

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

268A of the Act. 3 ITA Nos. 86 2-86 3-8 64-9 02-9 03 -904 -905 -906 /M /14 -M ahar as htr a Now, we shall take the appeal bearing ITA No.902/Mum/2014 relating to assessment year 2005-06. 4. Grounds of appeal raised in this appeal read as under: “1. Learned CIT(A) 13 erred

ITO (IT)2(1)(1), MUMBAI vs. VIRENDRA VINAMALIDAS DHAKAN,

Bench: Shri Amit Shukla & Shri Rajesh Kumar

TDS) 1(1), Vs M/s Akbar Online Booking Co. Room No. 802, K G Mittal Ayurvedic Pvt. Ltd., Hospital Building, Charni Road, 1st Floor, 62, Janjikar Street, Mumbai -400 002 Mumbai -400 002 "थयी लेखा सं.:PAN: AAGCA 3533 P अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant by Shri A K Kardam : Respondent by : None ITA No. : 2084/Mum/2015 (Assessment year

ITO (TDS) 2(3), MUMBAI vs. MULTI SCREEN MEDIA P. LTD, MUMBAI

In the result, appeal of revenue is dismissed

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

TDS) – 2(3), Fourth Floor, Interfact Bldg No.7 Room No.708 Off Malad Link Road, Malad (West) SMt . K.G. Mittal Ayurvedic Mumbai 400 064 Hospital Building, Charni Road, PAN No: AABCS 1728 D Mumbai – 400 002 (Appellant ) (Respondent) Appellant by S/Shri Niraj Sheth Respondent by Shri M.C. Omi Ningshen Date of hearing : 02.02.2017 Date of pronouncement

ITO (TDS) 2(3), MUMBAI vs. MULTI SCREEN MEDIA P. LTD, MUMBAI

In the result, appeal of revenue is dismissed

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

TDS) – 2(3), Fourth Floor, Interfact Bldg No.7 Room No.708 Off Malad Link Road, Malad (West) SMt . K.G. Mittal Ayurvedic Mumbai 400 064 Hospital Building, Charni Road, PAN No: AABCS 1728 D Mumbai – 400 002 (Appellant ) (Respondent) Appellant by S/Shri Niraj Sheth Respondent by Shri M.C. Omi Ningshen Date of hearing : 02.02.2017 Date of pronouncement

ITO (TDS) (OSD) RG 2, MUMBAI vs. MPG INDIA P.LTD, MUMBAI

In the result, both appeals of revenue are dismissed

TDS) (OSD) - Rg.2 Vs. M/s MPG India Pvt.Ltd., P2, Mumbai Percept House, Raghuvanshi Mill Compound, 11/12, Senapati Bapat Marg, Lower Parel, Mumbai-400013 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AABCE 0784 F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by Shri Sanjeev Jain : ननधाारयती की ओर से /Assessee by : Shri None सुनवाई की तायीख / Date of Hearing

ITO (TDS) (OSD) RG 2, MUMBAI vs. MPG INDIA P.LTD, MUMBAI

In the result, both appeals of revenue are dismissed

TDS) (OSD) - Rg.2 Vs. M/s MPG India Pvt.Ltd., P2, Mumbai Percept House, Raghuvanshi Mill Compound, 11/12, Senapati Bapat Marg, Lower Parel, Mumbai-400013 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AABCE 0784 F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by Shri Sanjeev Jain : ननधाारयती की ओर से /Assessee by : Shri None सुनवाई की तायीख / Date of Hearing

ITO (IT) (TDS)-3, MUMBAI vs. BIGHTREE ENTERTAINMENT P.LTD, MUMBAI

In the result, appeal of revenue is dismissed

Bench: Shri R.C. Sharma & Shri Pawan Singh: (A.Y : 2007-08) Income Tax Officer (International Vs. M/S. Bigtree Entertainment Taxation) (Tds)-3, Pvt. Ltd., Mumbai Ground Floor, Wajeda House, Golmohar X Road No. 7, Nr. Tian Restaurant, Juhu Scheme, Mumbai 400 049. Pan : Aabcb3428P (Appellant) (Respondent)

TDS)-3, Pvt. Ltd., Mumbai Ground floor, Wajeda House, Golmohar X Road No. 7, Nr. Tian Restaurant, Juhu Scheme, Mumbai 400 049. PAN : AABCB3428P (Appellant) (Respondent) Assessee by : Shri Nischal Agrawal Revenue by : Shri D. Prabhakar Reddy (DR) Date of Hearing : 16/03/2016 Date of Pronouncement : 16/03/2016 O R D E R PER R.C. SHARMA, AM : This is an appeal filed

INCOME TAX OFFICER 25(1)(5), MUMBAI vs. TEJAS S. PARIKH (HUF), MUMBAI

In the result, these fifty four appeals filed by the Revenue are dismissed owing to low tax effect as indicated above vide this composite order

Bench: Shri Joginder Singh & Shri Ramit Kochar

TDS) (OSD)-2(3), बिाम/ M/s. Tata Room No. 718, 7 th Floor, Communications Ltd., Smt. K.G. Mittal Ayurvedic Videsh Sanchar Bhavan, v. Hospital Building, Charni Mahatma Gandhi Road, Road (W), Mumbai 400002 Fort, Mumbai 400001 स्थायी ऱेखा सं./ PAN : AAACV2808C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by : Shri Satish Chandra Rajore, DR Assessee by: Shri. Kaikobad Damania आयकर अपीऱ सं