MAN INDUSTRIES (INDIA) LIMITED,MUMBAI vs. DCIT ,CENTRAL RANGE -7 (2), MUMBAI

In the result, all the three appeals filed by the assessee are allowed

TDS liability upon the assessee. In that case, the assessee would not be eligible to get depreciation on the TDS

EUREKA OUTSOURCING SOLUTIONS PVT LTD,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE (1), THANE

In the result, the appeal filed by the assessee is allowed

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm Eureka Outsourcing Solutions Pvt. Ltd. Dy. Cit, Circle (1) 5Th Floor, High Street Cum Highland Thane Corporate Centre, Kapurbawadi, Vs. Thane-400 607

TDS, depreciation claimed at higher rate/higher additional depreciation claimed, low income shown by large contractors, mismatch in sales turnover reported

CR RETAIL MALL (INDIA) LTD,MUMBAI vs. CIT CITY 6, MUMBAI

In the result the grounds of appeal raised by the assessee

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S Cr Retail Malls (India) Ltd. Cit, City-6, Lotus Grandeur, 7Th Floor, Opp. 501, 5Th Floor, Aayakar Bhavan, Gundecha Symphony, Veera Desai M.K. Road, Mumbai-400020. Vs. Road, Andheri (W), Mumbai-400069. Pan: Aabcc9162F (Appellant) (Respondent)

TDS certificates when no credit (less credit) is available in the Form 26AS, has been given without due and proper verification. ITA No. 2583/M/2015- M/s CR Retail Malls (India) Ltd. (ii) The assessee claimed depreciation

DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE - 6(2), MUMBAI, MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

TDS was later paid, and allowing depreciation. The Tribunal relied heavily on its own previous decisions and those of higher

DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI, AAYAKAR BHAVAN vs. FIREFLY MARKET RESEARCH INDIA PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue is dismissed

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailassessment Year 2015-16

TDS. (ii) Depreciation claimed at higher rate/higher additional depreciation claimed. (iii) Mismatch in the amount paid to related persons under

SP JAMMU UDHAMPUR HIGHWAY LTD.,MUMBAI vs. DCIT CIRCLE 3(3)(2), MUMBAI

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

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blesp Jammu-Udhampur Highway Pvt Ltd., V. Dcit- Circle-3(3)(2) 41/44, Shapoorji Pallonji Centre Aayakar Bhavan Minoo Desai Marg Mumbai - 400020 Colaba, Mumbai – 400005 Pan: Aaocs5512N (Appellant) (Respondent) Assessee By : Shri Manish Chulawala Department By : Smiti Samant

depreciation as per books and interest on delayed TDS and claiming depreciation as per the Act. The assessee company declared

DCIT-14(1)(1), MUMBAI vs. M/S. NORTH KARNATAKA EXPRESSWAY LTD (EARLIER KNOWN AS ROADSTAR INVESTMENTS MANAGERS LTD., MUMBAI

In the result, the appeal of the revenue stands dismissed

depreciation on toll roads (ii) interest on late payment of TDS. (a) Disallowance of depreciation on toll roads: The assessee

DCIT CEN CIR 3(3) CEN RG 3, MUMBAI vs. WELSPUN CORP LTD, MUMBAI

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

depreciation was claimed thereon, if no TDS is deducted, in respect of those capitalized fixed assets, then depreciation to that

WELSPUN CORP LTD,MUMBAI vs. DCIT CEN CIR 22, MUMBAI

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

depreciation was claimed thereon, if no TDS is deducted, in respect of those capitalized fixed assets, then depreciation to that

BIOTOR INDUSTRIES LTD,MUMBAI vs. ADDL CIT 6(1), MUMBAI

Accordingly, subject to the aforesaid remarks, appeal of the assessee is directed to be consigned to records and is treated as dismissed for statistical purposes

Bench: Shri G.S. Pannu & Shri Pawan Singh: A.Y : 2008-09

DEPRECIATION ON TECHNICAL KNOW HOW FOR SHORT DEDUCTION OF TDS a) The appellant submits that the learned Assessing Officer has erred

FIRST HEALTH CARE PVT. LTD.,MUMBAI vs. ACIT (OSD) 1(1)(3), MUMBAI

In the result, appeal filed by the assessee for assessment year 2008-

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आिकर अपील सं./Ita No. 2909/Mum/2016 (धििाारण वर्ा / Assessment Year: 2008-09) Vs. The Acit (Osd) 1(1)(3), M/S First Health Care Pvt. Ltd., Aayakar Bhavan, M.K. Road, 81-84, Lady Ratan Tata Medical Mumbai - 400020 & Research Centre, Maharshi Karve Road, Cooperage, Mumbai - 400021 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacf0765E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) यनर्ावररती की ओर से /Assessee By : Shri R.C. Gandhi (Ar) राजस्व की ओर से /Revenue By : Shri Saurabh Kumar Rai (Dr)

depreciation of Rs. 17,64,276/- 2 Assessment Year: 2008-09 and deduction under chapter VIA of Rs. 10,936/-. Later on the assessee company filed rectification application along with statement of total income claiming TDS

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LTD),MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

TDS\nu/s.194J-Roaming charges-as\ndiscussed in para-6\n(iv) Disallowance of Employee Stock\nOption Scheme (STOS)- as discussed\nin para-7\n(v) Disallowance of Revenue Share\nLicense fees as discussed in para- 8\n1107,64,42,826/-\nLess-Depreciation

ADDL CIT LARGE TAX PAYER UNIT, MUMBAI vs. RELIANCE INDUSTRIES LTD, MUMBAI

In the result, appeals of the Revenue are dismissed whereas appeals of the assessee are allowed in part in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm Addl. Commissioner Of Vs. M/S. Reliance Industries Ltd.,3Rd Income Tax, Large Tax Floor, Maker Payer Unit, Mumbai Chamber-Iv, 222, Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Addl. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit, Chamber-Iv, 222, Mumbai Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Asst. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit, Chamber-Iv, 222, Mumbai Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) Asst. Commissioner Of Vs. M/S. Reliance Industries Ltd.,3Rd Income Tax, Large Tax Floor, Maker Payer Unit, Mumbai Chamber-Iv, 222, Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Asst. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit

depreciation on the cost incurred @ 25%. The Assessing Officer stated that the assessee was not entitled to depreciation on the cost of construction of jetty as the entire cost being reimbursed by GMB by way of rebate on the wharfage charges which otherwise the assessee was liable to pay in full. Further, the right to use the jetty

TODI INDUSTRIES PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER - 8(3)(2), MUMBAI, MUMBAI

Depreciation amounting to\nRs. 8,81,186/-.\n(X)Non Grant of Brought Forward and Carry forward of MAT\nCredit amounting to Rs. 6,14,510/-.\n(XI) Short Grant of TDS

AREBEE STAR MARITIME AGENCIES P.LTD,MUMBAI vs. JCIT (OSD) 8(1), MUMBAI

In the result, the appeal of assessee is allowed

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am M/S Arebee Star Maritime The Jt. Commissioner Of Income Tax, Agencies P. Ltd, (Osd) 8(1) Mumbai 294/3Rd Floor, Rraheja Centre Vs. Point, Cst Rd, Santacruz (W) Mumbai-400098 Pan No.Aaaca8778L Appellant .. Respondent Assessee By .. Ms. Champa Purohit, Ar Revenue By .. Shri. B.S. Bist, Sr.Dr Date Of Hearing .. 11-01-2017 Date Of Pronouncement .. 17-02-2017 O R D E R Per Mahavir Singh, Jm:

depreciation. The assessee submitted TDS certificates and bank statement and details of purchase of assets. Here the Revenue has wrongly

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

depreciation of Rs. 22,82,480/- brought forward from earlier years. 5. The Ld. Commissioner of Income-tax (Appeals) erred in not directing the Assessing Officer to grant credit of TDS

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

depreciation of Rs. 22,82,480/- brought forward from earlier years. 5. The Ld. Commissioner of Income-tax (Appeals) erred in not directing the Assessing Officer to grant credit of TDS

CALIBEHR BUSINESS SUPPORT SERVICES PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NATIONAL E-ASSESSEMENT CENTRE , DELHI

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

depreciation of Rs. 22,82,480/- brought forward from earlier years. 5. The Ld. Commissioner of Income-tax (Appeals) erred in not directing the Assessing Officer to grant credit of TDS