ASST CIT (LTU) 1, MUMBAI vs. TATA CONSULTANCY SERVICES LTD, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () It(Tp)A No. 3262/Mum/2017 Assessment Year: 2007-08

section 195 of the Act to disallow the payment made by the appellant to various non-resident vendors towards import of software as a reseller by treating such payment as “royalty”. 3.3 Without prejudice to the above, the Ld. CIT(A) in circumstances of the case failed to consider the expenses incurred towards purchase of software for trading purposes amounting

TATA CONSULTANCY SERVICES LTD,MUMBAI vs. ADDL CIT LTU 1, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () It(Tp)A No. 3262/Mum/2017 Assessment Year: 2007-08

section 195 of the Act to disallow the payment made by the appellant to various non-resident vendors towards import of software as a reseller by treating such payment as “royalty”. 3.3 Without prejudice to the above, the Ld. CIT(A) in circumstances of the case failed to consider the expenses incurred towards purchase of software for trading purposes amounting

ITO 3(3)2, MUMBAI vs. SHAMROCK PHARMACHEMI P.LTD, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1774/Mum/2013 (नििाारण वर्ा / Assessment Year: 2009-10) बिाम/ Ito 3(3)2, M/S. Shamrock R.No. 602, Pharmachemi Pvt. Ltd., Aayakar Bhavan, 83E,Hansraj Pragi Bldg., V. M.K Road, Opp. Dr. E Moses Road, Mumbai 400020 Worli, Mumbai-400018 स्थायी ऱेखा सं./ Pan: Aaacs6290H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Ashim Kumar Modi (Cit- Dr), Shri V. Justin & Ms. Chaitna Ajaria Shri. Bharat L. Gandhi Assessee By: सुनवाई की तारीख /Date Of Hearing : 01.03.2019 घोषणा की तारीख /Date Of Pronouncement : 30.05.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 1774/Mum/2013, Is Directed Against Appellate Order Dated 29.10.2012, Passed By Learned Commissioner Of Income Tax (Appeals)-7, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-7/Ito-3(3)(2)/It-166/11-12, For Assessment Year 2009-10, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 29.12.2011 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay 2009-10. I.T.A. No.1774/Mum/2013

TDS, failure of which would entail disallowance under Section 40(a)(ia) of the IT Act. 22. The appeal was admitted

HDFC ERGO GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

In the result, appeal filed by the assesse bearing ITA No

TDS was not required. The disallowance under Section 14A was deleted as it is not applicable to insurance companies.", "result": "Partly Allowed", "sections": ["Section 37(1)", "Section 40

GRASIM INDUSTRIES LTD ( CORPORATE FINANCE DIVISION),MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

TDS & TCS in respect of income and expenses included in the previous year's income for which the appellant could not file the claim due to non receipt of the requisite certificates from the issuer.” 11.1. During the course of hearing it was pointed out that vide order dated 15/04/2010 passed under Section 154 of the Act, the grievance

CELLTICK MOBILE MEDIA (INDIA) P. LTD.,MUMBAI vs. THE DCIT-9(2)(1),, MUMBAI

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1673/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15)

TDS for the reason that the income of the payee is not taxable in India as the transaction of the payee comes under article 7 of the Indo Israel Treaty. We notice that assessing officer disallowed the above said payments invoking the provisions of section 195 and 40

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40

M. R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40

ACIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40

M.R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22,

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

TDS Interest on Loan – Jawahar Purohit 11,50,309 11,50,309 Nil Section 194C – Transport 52,136 52,136 Nil Section 194J – Professional Charges 1,17,125 Nil 1,17,125 Interest on Loan –Asahi Infrastructure & 10,686 Nil 10,686 Projects Ltd. Disallowance under section 40