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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

Section 9(1)(vi) of the Act and hence, the assessee company was not required to deduct any TDS on the said payments. (c) the payment of lease line charges to Deere & Co. USA was in the nature of reimbursement of expenses and no tax was deductible at source. 6] The learned CIT(A) erred in making an enhancement

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

Section 9(1)(vi) of the Act and hence, the assessee company was not required to deduct any TDS on the said payments. (c) the payment of lease line charges to Deere & Co. USA was in the nature of reimbursement of expenses and no tax was deductible at source. 6] The learned CIT(A) erred in making an enhancement

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

Section 9(1)(vi) of the Act and hence, the assessee company was not required to deduct any TDS on the said payments. (c) the payment of lease line charges to Deere & Co. USA was in the nature of reimbursement of expenses and no tax was deductible at source. 6] The learned CIT(A) erred in making an enhancement