DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

96,00,000 450,702,965 on 154 of the 15,773,187/– on which TDS which tax income tax on which TDS default under deducted at act by the default under section

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETINGS INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

96,00,000 450,702,965 on 154 of the 15,773,187/– on which TDS which tax income tax on which TDS default under deducted at act by the default under section

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

96,00,000 450,702,965 on 154 of the 15,773,187/– on which TDS which tax income tax on which TDS default under deducted at act by the default under section

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

96,00,000 450,702,965 on 154 of the 15,773,187/– on which TDS which tax income tax on which TDS default under deducted at act by the default under section

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

96,00,000 450,702,965 on 154 of the 15,773,187/– on which TDS which tax income tax on which TDS default under deducted at act by the default under section

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

96,00,000 450,702,965 on 154 of the 15,773,187/– on which TDS which tax income tax on which TDS default under deducted at act by the default under section

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

96,00,000 450,702,965 on 154 of the 15,773,187/– on which TDS which tax income tax on which TDS default under deducted at act by the default under section

CORNERVIEW CONSTRUCTION & DEVELOPERS PVT. LTD.,MUMBAI vs. ACIT (TDS) - CPC, GHAZIABAD

In the result, appeal stands dismissed

Bench: Shri Saktijit Deyand Shri S. Rifaur Rahman

TDS statement under section 200A of the Act. 3. Brief facts are, during the year under consideration, the assessee entered into an agreement with M/s. Accent Construction Pvt. Ltd., for purchase of 96

CORNERVIEW CONSTRUCTION & DEVELOPERS PVT. LTD.,MUMBAI vs. ACIT (TDS) - CPC, GHAZIABAD

In the result, all appeals filed by the assessee are

Bench: Shri G. Manjunatha, Am & Shri Ram Lal Negi, Jm Ita No.3295/Mum/2018 (Assessment Year: 2016-17) (Assessment Year: 2016-17)

TDS)-CPC Developers Pvt.Ltd. Ghaziabad Building No.10, 5th Floor Acme Group, Solitaire Park Guru Hargovindji Road Andheri (East)-400 093 PAN/GIR No.AAFCC9548R (Appellant) .. Respondent) Assessee by Ravikant Pathak Revenue by Abhi Rama Kartikeyan Date of Hearing 16/07/2019 Date of Pronouncement 16 /07/2019 आदेश आदेश / O R D E R आदेश आदेश PER BENCH: This bunch of ‘8’ appeals filed

CORNERVIEW CONSTRUCTION & DEVELOPEERS PVT. LTD.,MUMBAI vs. ACIT (TDS) - CPC,, GHAZIABAD

In the result, all appeals filed by the assessee are

Bench: Shri G. Manjunatha, Am & Shri Ram Lal Negi, Jm Ita No.3295/Mum/2018 (Assessment Year: 2016-17) (Assessment Year: 2016-17)

TDS)-CPC Developers Pvt.Ltd. Ghaziabad Building No.10, 5th Floor Acme Group, Solitaire Park Guru Hargovindji Road Andheri (East)-400 093 PAN/GIR No.AAFCC9548R (Appellant) .. Respondent) Assessee by Ravikant Pathak Revenue by Abhi Rama Kartikeyan Date of Hearing 16/07/2019 Date of Pronouncement 16 /07/2019 आदेश आदेश / O R D E R आदेश आदेश PER BENCH: This bunch of ‘8’ appeals filed

CORNERVIEW CONSTRUCTION & DEVELOPERS PVT. LTD.,MUMBAI vs. ACIT (TDS) - CPC , GHAZIABAD

In the result, appeals filed by the Assessee are hereby ordered to be dismissed

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.3653 To 3667/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2016-17) M/S. Cornerview बिधम/ Acit(Tds)-Cpc, Construction & Developers Ghaziabad. Vs. Pvt. Ltd. Building No. 10, 5Th Floor, Acme Group, Solitaire Park, Guru Hargovindji Road, Andheri (E), 400093.. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafcc9548R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Ravikant Pathak Revenue By: Shri Abi Rama Kartikiyen (Dr) सुनवाई की तारीख / Date Of Hearing: 30/07/2019 घोषणा की तारीख /Date Of Pronouncement: 30/07/2019

TDS)-CPC, Construction & Developers Ghaziabad. Vs. Pvt. Ltd. Building No. 10, 5th Floor, acme Group, Solitaire Park, Guru Hargovindji Road, Andheri (E), 400093.. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFCC9548R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Ravikant Pathak Revenue by: Shri Abi Rama Kartikiyen (DR) सुनवाई की तारीख / Date of Hearing: 30/07/2019 घोषणा की तारीख /Date

ADDL CIT 7(2), MUMBAI vs. RELIANCE COMMUNICATIONS INFRASTRUCTURE LTD, MUMBAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri Amit Shukla & Shri Ramit Kochar

96,91,62,889/- on account of disallowance under section 40(a)(ia) made by the AO for non-deduction of TDS

MILAN THEATRES P LIMITED,MUMBAI vs. DCIT CIRCLE 12(3)(2), , MUMBAI

In the result, the appeal of the assessee is allowed

96,716/-, pertained to income offered on the sale of property in the subsequent year. The Assessing Officer thus concluded that TDS credit to that extent could not be allowed in the impugned assessment year and, accordingly, disallowed the same, restricting the TDS credit to Rs. 92,45,764/-.\n13. The assessment was thus framed under section

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 Section 194A – Interest on loans 4,12,416 Nil 10,686 Section 194C Contractor 78,06,579 Nil 78,06,579 Section 194J – Supervision Charges 2,55,100 Nil 2,55,100 Section 194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses

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 Section 194A – Interest on loans 4,12,416 Nil 10,686 Section 194C Contractor 78,06,579 Nil 78,06,579 Section 194J – Supervision Charges 2,55,100 Nil 2,55,100 Section 194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses

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 Section 194A – Interest on loans 4,12,416 Nil 10,686 Section 194C Contractor 78,06,579 Nil 78,06,579 Section 194J – Supervision Charges 2,55,100 Nil 2,55,100 Section 194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses

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 Section 194A – Interest on loans 4,12,416 Nil 10,686 Section 194C Contractor 78,06,579 Nil 78,06,579 Section 194J – Supervision Charges 2,55,100 Nil 2,55,100 Section 194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses

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 Section 194A – Interest on loans 4,12,416 Nil 10,686 Section 194C Contractor 78,06,579 Nil 78,06,579 Section 194J – Supervision Charges 2,55,100 Nil 2,55,100 Section 194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses