DCIT, CIR 16(2), MUMBAI vs. M/S KPMG ASSURANCE AND CONSULTING SERVICES LLP, MUMBAI

Section 195 of the Act as the same were\nchargeable to tax in India in terms of Section 9(1)(vii) of the Act\nread with either Article 12 or Article 22/23 of the corresponding\nDTAAs as FTS or Other Income, respectively. Since the Assessee\nhad failed to deduct tax from the same in terms of Section

KPMG ASSURANCE AND CONSULTING SERVICES LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE-16(2), MUMBAI

Section 40(a)(i) of the Act\nwas warranted.\nThe CIT(A) also allowed Assessee’s claim for deduction for\nremittance made to KPMG International Co-operative,\nSwitzerland by following, inter alia, the decision of the Mumbai\nBench of the Tribunal, dated 07/04/2017, in the case of\nAssessee for the Assessment Year 2001-2002 [ITA No.\n2493/Mum/2012].\nThe

KPMG ASSURANCE AND CONSULTING SERVICES LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX -16(2), MUMBAI

Section 40(a)(i) of the Act\nwas warranted.\nThe CIT(A) also allowed Assessee’s claim for deduction for\nremittance made to KPMG International Co-operative,\nSwitzerland by following, inter alia, the decision of the Mumbai\nBench of the Tribunal, dated 07/04/2017, in the case of\nAssessee for the Assessment Year 2001-2002 [ITA No.\n2493/Mum/2012].\nThe

DCIT, CIR 16(2), MUMBAI vs. M/S KPMG ASSURANCE AND CONSULTING SERVICES LLP, MUMBAI

Section 40(a)(i) of the Act\nwas warranted.\nThe CIT(A) also allowed Assessee’s claim for deduction for\n\nITA No.2272-2276/Mum/2023 & CO No.123-128/Mum/2023\nITA No.2410-2415/Mum/2023 AYs 2012-2013 to 2017-2018\n\n9\n\nremittance made to KPMG International Co-operative,\nSwitzerland by following, inter alia, the decision of the Mumbai\nBench of the Tribunal, dated 07/04/2017

GETINGE MEDICAL INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT 2(2)(1), MUMBAI MAHARASHTRA

In the result, appeal filed by the assessee stands partly allowed

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

40 days. He submits that assessee when filed its return of income on 31.03.2021 opted for the 6 Getinge Medical India Private Limited concessional rate u/s 115BAA and also filed Form 10-IC on 01.04.2021. The Ld.AR thus submitted that assessee expressly indicated in its return of income that it was opting for the concessional rate as per Section 115BAA

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

40(a)(ia) of the\nAct amounting to Rs.1,61,71,012 being 30% of the amount paid by Appellant to resident\nreinsurers, having failed to appreciate that, the nature of the payments made was on a principal\nbasis and not in the nature of brokerage or commission referred to in section 194H and\ntherefore the said payments were

KPMG ASSURANCE AND CONSULTING SERVICES LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX -16(2), MUMBAI

Section 40(a)(i) of the Act was warranted. The CIT(A) also allowed Assessee’s claim for deduction for remittance made to KPMG International Co-operative, Switzerland by following, inter alia, the decision of the Mumbai Bench of the Tribunal, dated 07/04/2017, in the case of Assessee for the Assessment Year 2001-2002 [ITA No. 2493/Mum/2012

DCIT, CIR 16(2), MUMBAI vs. M/S KPMG ASSURANCE AND CONSULTING SERVICES LLP, MUMBAI

Section 40(a)(i) of the Act was warranted. The CIT(A) also allowed Assessee’s claim for deduction for remittance made to KPMG International Co-operative, Switzerland by following, inter alia, the decision of the Mumbai Bench of the Tribunal, dated 07/04/2017, in the case of Assessee for the Assessment Year 2001-2002 [ITA No. 2493/Mum/2012

DCIT, CIR 16(2), MUMBAI vs. M/S KPMG ASSURANCE AND CONSULTING SERVICES LLP, MUMBAI

Section 40(a)(i) of the Act was warranted. The CIT(A) also allowed Assessee’s claim for deduction for remittance made to KPMG International Co-operative, Switzerland by following, inter alia, the decision of the Mumbai Bench of the Tribunal, dated 07/04/2017, in the case of Assessee for the Assessment Year 2001-2002 [ITA No. 2493/Mum/2012

DCIT, CIR 16(2), MUMBAI vs. M/S KPMG ASSURANCE AND CONSULTING SERVICES LLP, MUMBAI

Accordingly, Ground No. 5 & 6 raised by the Revenue are dismissed

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 40(a)(i) of the Act was warranted. The CIT(A) also allowed Assessee’s claim for deduction for ITA No.2272-2276/Mum/2023 & CO No.123-128/Mum/2023 ITA No.2410-2415/Mum/2023 AYs 2012-2013 to 2017-2018 remittance made to KPMG International Co-operative, Switzerland by following, inter alia, the decision of the Mumbai Bench of the Tribunal, dated 07/04/2017, in the case of Assessee

KPMG ASSURANCE AND CONSULTING SERVICES LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE-16(2), MUMBAI

Accordingly, Ground No. 5 & 6 raised by the Revenue are dismissed

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 40(a)(i) of the Act was warranted. The CIT(A) also allowed Assessee’s claim for deduction for ITA No.2272-2276/Mum/2023 & CO No.123-128/Mum/2023 ITA No.2410-2415/Mum/2023 AYs 2012-2013 to 2017-2018 remittance made to KPMG International Co-operative, Switzerland by following, inter alia, the decision of the Mumbai Bench of the Tribunal, dated 07/04/2017, in the case of Assessee

KPMG ASSURANCE AND CONSULTING SERVICES LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE-16(2), MUMBAI

Accordingly, Ground No. 5 & 6 raised by the Revenue are dismissed

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 40(a)(i) of the Act was warranted. The CIT(A) also allowed Assessee’s claim for deduction for ITA No.2272-2276/Mum/2023 & CO No.123-128/Mum/2023 ITA No.2410-2415/Mum/2023 AYs 2012-2013 to 2017-2018 remittance made to KPMG International Co-operative, Switzerland by following, inter alia, the decision of the Mumbai Bench of the Tribunal, dated 07/04/2017, in the case of Assessee

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

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

STATE BANK OF INDIA- NRI BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

STATE BANK OF INDIA HRMS DEPARTMENT,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

STATE BANK OF INDIA-RBO II THANE WESTERN BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

section assessee to file the said certificate under first prov assessee to file the said certificate under first prov 201(1) of the Act before the Ld. CIT(A) 201(1) of the Act before the Ld. CIT(A), which will be considered by which will be considered by the Ld CIT(A) in accordance with law. in accordance with