SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine the sum payable by the deductor or sum refundable to the deductor. Obviously, unless, the CPC compute the interest

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

CHATE TUTORIALS PVT. LTD. AURANGABAD , AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing the details of deduction of tax\nmade during the quarter, by the prescribed

M/S. TATA TECHNOLOGIES LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

13 observed as under:- “4.3 The assessee has not provided the end user licence agreements with the software suppliers. Hence exact nature of software provided and the terms and conditions are not known. In case of payments for licence, the non-resident receives consideration for transfer of all or any right for use or right to use computer software

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

13] Without prejudice to the above grounds, the learned CIT(A) erred in not appreciating that the A.O. had grossed up the amounts chargeable to TDS u/s 195A for the purposes of computing tax and interest, without appreciating that the said section was not applicable while determining the tax and interest u/s. 201 and 201(1

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

13] Without prejudice to the above grounds, the learned CIT(A) erred in not appreciating that the A.O. had grossed up the amounts chargeable to TDS u/s 195A for the purposes of computing tax and interest, without appreciating that the said section was not applicable while determining the tax and interest u/s. 201 and 201(1