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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

JOHN DEERE INDIA PVT. 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

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

JOHN DEERE INDIA PVT. 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

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access