DCIT, NEW DELHI vs. M/S. VODAFONE ESSAR DIGILINK LTD., NEW DELHI

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

section 37(1). The above submissions of the assessee and the documents filed in this regard have been duly considered. As per the Schedule - 20 related to the "Statement of Significant Accounting Policies", the basis and the method of accounting regarding Asset Restoration Cost is given, which is reproduced as below: "4 Fixed Assets, Depreciation and Amortization. (a) Asset restoration

ADDL CIT LTU, MUMBAI vs. BAJAJ HOLDING & INVESTMENT LTD ( FOREMERLY KNOWN AS BAJAJ AUTO LTD), MUMBAI

In the result, appeal filed by the revenue is dismissed and appeal filed by the assessee stands partly allowed as indicated hereinabove

Bench: Smt. Beena Pillai () & Shri Renu Jauhri ()

194I of the Act on the lumpsum lease premium paid for acquisition of long-term lease. She submitted that vide circular CBDT categorically noted that lease premium paid for acquiring plot of land was in the nature of capital expenses and therefore the TDS was not deductible. 10.8. The Ld. DR submitted that Hon’ble Delhi High Court in case

VODAFONE DIGILINK LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

section 37(1).\n\nThe above submissions of the assessee and the documents filed in\nthis regard have been duly considered. As per the Schedule - 20\nrelated to the \"Statement of Significant Accounting Policies\", the\nbasis and the method of accounting regarding Asset Restoration\nCost is given, which is reproduced as below:\n\n\"4 Fixed Assets, Depreciation and Amortization

ITO (TDS) 1(1), MUMBAI vs. ABHINAV BUILDERS, NAVI MUMBAI

In the result, the appeal of the revenue stands dismissed

Bench: Shri Amit Shukla, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6868/Mum/2012 (ननधधारण वषा / Assessment Year : 2009-10)

194I were not applicable by holding as under: 3 “I have carefully gone through the various clauses of lease agreement submission of the appellant and that of the AO and other relevant documents. On a careful perusal it generally observed that these clauses of the lease deed are standard regulatory clauses which do not affect the leasehold right

ITO (TDS) 1(2)(2), MUMBAI vs. ENAM FINANCIAL CONSULTANTS P. LTD, MUMBAI

In the result, appeal of the revenue is dismissed

Bench: Shri Cn Prasad & Shri Ashwani Taneja: (A.Y : 2009-10) Ito (Tds) 1(2)(2) Vs. M/S Enam Financial R.No.812 K.G. Mittal Hospital Bldg., Consultants Pvt. Ltd. Charni Road 44, 2Nd Floor, Khatau Mumbai – 400 002 Building, Sahid Bhagat Singh Road, Fort, Bank Street Mumbai – 400 023 Pan : Aaace1052H (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant By : Mrs Beena Santosh प्रत्यर्थी की ओर से Respondent By : Shri Manish D Desai सुनवाई की तारीख / Date Of Hearing : 16/02/2017 घोषणा की तारीख Date Of Pronouncement : 22/02/2017

price for obtaining the M/s Enam Financial Consultant Pvt. Ltd. ITA No.3639/Mum/2015, A.Y. 2009-10 lease for a period of 8 years. After acquiring the right to hold the property for a period of 8 years, assessee started construction of building. In the course of construction of building, there are certain areas of construction like staircase, lifts, lift room, lobbies

ITO (TDS) 1(2)(2), MUMBAI vs. ENAM FINANCIAL CONSULTANTS P.LTD, MUMBAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri G.S.Pannu & Shri C.N.Prasad

price for obtaining the lease for a period of 8 years. After acquiring the right to hold the property for a period of 8 years, assessee started construction of building. In the course of construction of building, there are certain areas of construction like staircase, lifts, lift room, lobbies etc. which consumes spaces and as per the rules, assessee

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

194I of the Act and, consequently, the provisions of section 201 and section 201(IA) could not be applied? (b) Without prejudice to the above, whet her, on t he facts and in the circumstances of the case and i n law, payment of wheeling and transmission charges t o the entitles like MSETCL and P G CIL, should have

TATA TELESERVICES(MAHARASHTRA) LTD,NAVI MUMBAI vs. ASST CIT (TDS) 3(1), MUMBAI

In the result, all the appeals are allowed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

194I of the Act and, consequently, the provisions of section 201 and section 201(IA) could not be applied? (b) Without prejudice to the above, whet her, on t he facts and in the circumstances of the case and i n law, payment of wheeling and transmission charges t o the entitles like MSETCL and P G CIL, should have

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

In the result, appeals filed by the revenue for assessment years 2012-2013

194I of the Act and, consequently, the provisions of section 201 and section 201(IA) could not be applied? (b) Without prejudice to the above, whet her, on the facts and in the circumstances of the case and in law, payment of wheeling and transmission charges to the entitles like MSETCL and P G CIL, should have been treated

DCIT(TDS)-1(2), MUMBAI, MUMBAI vs. HOUSE OF ANITA DONGRE PVT LTD, BANDRA WEST

In the result, the appeal filed by the revenue is dismissed

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

194I of the Income-tax Act, 1961 is reproduced below :- "RENT Section 194-I Any persons, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any income by way of rent, shall, at the time of credit of such income to the account of the payee or at the time of payment

DCIT(TDS)OSD-1(2), MUMBAI, CUMBALLA HILL vs. HOUSE OF ANITA DONGRE PVT LTD, BANDRA WEST

In the result, the appeal filed by the revenue is dismissed

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

194I of the Income-tax Act, 1961 is reproduced below :- "RENT Section 194-I Any persons, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any income by way of rent, shall, at the time of credit of such income to the account of the payee or at the time of payment

DCIT(TDS)OSD-1(2), MUMBAI, CUMBALLA HILL vs. HOUSE OF ANITA DONGRE PVT LTD, BANDRA WEST

In the result, the appeal filed by the revenue is dismissed

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

194I of the Income-tax Act, 1961 is reproduced below :- "RENT Section 194-I Any persons, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any income by way of rent, shall, at the time of credit of such income to the account of the payee or at the time of payment

FIROZ TIN FACTORY,MUMBAI vs. ACIT 19(3), MUMBAI

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

Bench: S/Shri B.R.Baskaran (Am) & Sanjay Garg, (Jm) सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एर्ुं श्री संजम गगग, न्याययक सदस्य के समक्ष आमकय अऩीर सं /I.T.A. No.6224/Mum/2012 (ननधधगयण वषग / Assessment Year : 2010-11) M/S Firoz Tin Factory, बनाम/ Asstt. Commissioner Of Income Ground Floor, Rock Cliff, Tax 19(3), Vs. Opp Joggers Park, Piramal Chambers, Bandra (W), Mumbai-400012. Mumbai-400050 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं /I.T.A. No.6756/Mum/2012 (ननधधगयण वषग / Assessment Year : 2010-11) बनाम/ M/S Firoz Tin Factory, Asstt. Commissioner Of Ground Floor, Rock Cliff, Income Tax 19(3), Vs. Opp Joggers Park, Piramal Chambers, Bandra (W), Mumbai-400012. Mumbai-400050 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan :Aaaff6356L अऩीरधथी ओय से / Assessee By Shri Girish Dave प्रत्मथी की ओय से/ Revenue By Shri G M Doss सुनवधई की तधयीख / Date Of Hearing : 28.10.2015 घोषणध की तधयीख /Date Of Pronouncement :22.01.2016 आदेश / O R D E R Per B.R.Baskaran:

transfer of the property. The AO disallowed the said claim. As stated earlier, the Ld CIT(A) held that the gain arising on sale of land portion of the Kalina Property is assessable as Long term capital gains and building portion is assessable as Short term capital gains. He also allowed the claim for deduction of expenses partially

ACIT 19(3), MUMBAI vs. FIROZ TIN FACTORY, MUMBAI

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

Bench: S/Shri B.R.Baskaran (Am) & Sanjay Garg, (Jm) सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एर्ुं श्री संजम गगग, न्याययक सदस्य के समक्ष आमकय अऩीर सं /I.T.A. No.6224/Mum/2012 (ननधधगयण वषग / Assessment Year : 2010-11) M/S Firoz Tin Factory, बनाम/ Asstt. Commissioner Of Income Ground Floor, Rock Cliff, Tax 19(3), Vs. Opp Joggers Park, Piramal Chambers, Bandra (W), Mumbai-400012. Mumbai-400050 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं /I.T.A. No.6756/Mum/2012 (ननधधगयण वषग / Assessment Year : 2010-11) बनाम/ M/S Firoz Tin Factory, Asstt. Commissioner Of Ground Floor, Rock Cliff, Income Tax 19(3), Vs. Opp Joggers Park, Piramal Chambers, Bandra (W), Mumbai-400012. Mumbai-400050 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan :Aaaff6356L अऩीरधथी ओय से / Assessee By Shri Girish Dave प्रत्मथी की ओय से/ Revenue By Shri G M Doss सुनवधई की तधयीख / Date Of Hearing : 28.10.2015 घोषणध की तधयीख /Date Of Pronouncement :22.01.2016 आदेश / O R D E R Per B.R.Baskaran:

transfer of the property. The AO disallowed the said claim. As stated earlier, the Ld CIT(A) held that the gain arising on sale of land portion of the Kalina Property is assessable as Long term capital gains and building portion is assessable as Short term capital gains. He also allowed the claim for deduction of expenses partially

PR. COMMISSIONER OF INCOME TAX 9, MUMBAI vs. M/S.ATC TELECOM INFRASTRUCTURE PRIVATE LIMITED(FORMERLY KNOWN AS VIOM NETWORKS LIMITED), MUMBAI

In the result, the appeal filed by the assessee and the revenue are partly allowed

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

transfer. Further, we notice that the fifth/sixth proviso as the case may be, relates to the case of apportionment of depreciation between the transferor-company and transferee company. We also agree with the analysis made and decision given by Ld CIT(A) holding that the provisions of Explanation 4A, 3 and 6 of Sec.43(1) shall not be applicable