DISH TV INDIA LTD vs. ASST CIT RG 11(1), MUMBAI

In the result, Revenue’s appeal is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumardish Tv India Ltd. Fc–19, Firm City, Sector–16A ……………. Appellant Noida 400 063 Pan – Aaaca5478M V/S Asstt. Commissioner Of Income Tax ……………. Respondent Range–11(1), Mumbai Asstt. Commissioner Of Income Tax ……………. Appellant Range–16(1), Mumbai V/S Dish Tv India Ltd. 135, Continental Building Dr. A.B. Road, Worli ……………. Respondent Mumbai 400 018 Pan – Aaaca5478M

section 194J of the Act. 33. Assessee challenged the disallowance before the learned Commissioner (Appeals) who deleted the disallowance. 21 Dish

DCIT 4(1), MUMBAI vs. DEUTSCHE EQUITIES INDIA P.LTD, MUMBAI

Bench: SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 194J of the Act, the Assessing Officer correctly made disallowance under Section 40(a)(ia) of the Act. 11.5. Per Contra

DCIT 8(3)(1), MUMBAI vs. TATA TELESERVICES (MAH) LTD, NAVI MUMBAI

In the result, appeal of the revenue is dismissed

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singhdcit-8(3)(1) M/S Tata Teleservices (Mah) Room No. 615, 6Th Floor, Ltd., D-26, Ttc Indl Area Aayakar Bhavan, M.K. Road, Midc, Sanpada, P.O. Turbhe, Mumbai-20. Navi Mumbai-400703. Vs. Pan: Aaach1458C Appellant Respondent Appellant By : Shri R. Manjunatha Swamy (Cit-Dr) Respondent By : Shri Hiten Chande (Ar) Date Of Hearing : 21.01.2019 Date Of Pronouncement : 30.01.2019 Order Under Section 254(1)Of Income Tax Act

disallowance was deleted by following the decision of Hon’ble Karnataka High Court (supra). We have noted that almost on identical grounds of appeal on the order passed under section 201(1) for Assessment Year 2009-10, 2010-11 & 2011-12, the co-ordinate bench of the Tribunal passed the following order: “7. We have considered the submissions

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J

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

Disallowances under section 40(a)(ia) Section 194C-Transport 1,79,965 Section 194C Labour Charges 1,72,270 Section 194C Contractor 59,067 Section 194H- Brokerage 3,60,000 Expenses/ Commission Section 194J