M/S CEAT LTD,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

42 of 1956) ;\n(iv) where any income is credited to any account, whether called\n\"Suspense account\" or by any other name, in the books of account of\nthe person liable to pay such income, such crediting shall be deemed\nto be credit of such income to the account of the payee and the\nprovisions of this section shall

HINDUSTAN OIL EXPLORATION COMPANY LTD,MUMBAI vs. ITO CIR 9(2)(1), MUMBAI

In the result, Revenue’s appeal is dismissed

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwalhindustan Oil Exploration Co. Ltd. Anand House, 13Th Road, Off Linking Rd. ……………. Appellant Khar (W), Mumbai 400 052 Pan – Aaach1407P V/S Jt. Commissioner Of Income Tax ……………. Respondent Special Range–1, Mumbai Hindustan Oil Exploration Co. Ltd. Anand House, 13Th Road, Off Linking Rd. ……………. Appellant Khar (W), Mumbai 400 052 Pan – Aaach1407P V/S Income Tax Officer ……………. Respondent Circle–9(2)(1), Mumbai Hindustan Oil Exploration Co. Ltd. Anand House, 13Th Road, Off Linking Rd. ……………. Appellant Khar (W), Mumbai 400 052 Pan – Aaach1407P V/S Dy. Commissioner Of Income Tax ……………. Respondent Range–9(2), Mumbai

section 42(1)(a) of the Act. The Co–ordinate Bench of the Tribunal, Mumbai Benches, has also expressed similar view while deciding identical issue in assessee’s own case in assessment year 2008–09 in ITA no.4042 and 3489/Mum./2012, dated 19th February 2016. In view of the above, we delete the disallowance made by the Assessing Officer

DCIT (TDS) 2(2), MUMBAI vs. PFIZER LTD, MUMBAI

In the result, appeals of the revenue as well as cross objection of the assessee i

Bench: Shri R.C.Sharma & Shri Sanjay Gargआयकर अपील सं./Ita No.5053 To 5057/Mum/2013 (िनधा"रण िनधा"रण वष" वष" / Assessment Years :2004-05, 2005-06, 2006-07, िनधा"रण िनधा"रण वष" वष" 2008-09 & 2009-10) Dcit(Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.2450/Mum/2014 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2009-10) िनधा"रण िनधा"रण वष" वष" Acit (Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.141/Mum/2015 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2009-10) वष" M/S Pfizer Limited, Pfizer Vs. Acit (Tds)-2(2), Room No.703, 7Th Floor, Smt. K.G.Mittal Ayurvedic Centre, Patel Estate, S.V.Road, Jogeshwari Hospital Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. राज"व क" क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.Pandian िनधा"रती क" क" क" ओर क" ओर सेसेसेसे /Assessee By ओर ओर : Shri Kirit Kamdar सुनवाई क" तारीख / Date Of Hearing : 29/02/2016 घोषणा क" तारीख/Date Of Pronouncement 25/05/2016

TDS liability comes under section 194J credit for taxes paid of `.42,45,914/- is to be allowed and balance

ASST CIT (TDS) 2(2), MUMBAI vs. PFIZER LTD, MUMBAI

In the result, appeals of the revenue as well as cross objection of the assessee i

Bench: Shri R.C.Sharma & Shri Sanjay Gargआयकर अपील सं./Ita No.5053 To 5057/Mum/2013 (िनधा"रण िनधा"रण वष" वष" / Assessment Years :2004-05, 2005-06, 2006-07, िनधा"रण िनधा"रण वष" वष" 2008-09 & 2009-10) Dcit(Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.2450/Mum/2014 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2009-10) िनधा"रण िनधा"रण वष" वष" Acit (Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.141/Mum/2015 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2009-10) वष" M/S Pfizer Limited, Pfizer Vs. Acit (Tds)-2(2), Room No.703, 7Th Floor, Smt. K.G.Mittal Ayurvedic Centre, Patel Estate, S.V.Road, Jogeshwari Hospital Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. राज"व क" क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.Pandian िनधा"रती क" क" क" ओर क" ओर सेसेसेसे /Assessee By ओर ओर : Shri Kirit Kamdar सुनवाई क" तारीख / Date Of Hearing : 29/02/2016 घोषणा क" तारीख/Date Of Pronouncement 25/05/2016

TDS liability comes under section 194J credit for taxes paid of `.42,45,914/- is to be allowed and balance

M/S CEAT LTD ,MUMBAI vs. INCOME TAX OSD TDS CIRLCE 1(1), MUMBAI

42 of 1956) ;\n(iv) where any income is credited to any account, whether called\n\"Suspense account\" or by any other name, in the books of account of\nthe person liable to pay such income, such crediting shall be deemed\nto be credit of such income to the account of the payee and the\nprovisions of this section shall

M/S CEAT LTD,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

42 of 1956) ;\n(iv) where any income is credited to any account, whether called\n\"Suspense account\" or by any other name, in the books of account of\nthe person liable to pay such income, such crediting shall be deemed\nto be credit of such income to the account of the payee and the\nprovisions of this section shall

LOREAL INDIA P.LTD,MUMBAI vs. DCIT (TDS) CIR 1(3), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2012-13

42,411/- TDS deducted @ 2% - Rs.44,17,617/- Pertinent to state that the assessee was also issued certificate under section

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 under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

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 under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

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 under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

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 under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

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

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

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

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

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 under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

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 under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

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 under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

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 under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

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 under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during