PASHANKAR AUTO WHEELS PVT LTD,PUNE vs. CIT(A) CIRCLE-4, PUNE

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

TDS statement-Rent (Section 194I) 44,19,390 4 TDS statement – Rent (section 194-I) 4,50,000 2 3. He, therefore

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. SAHAAN INFRASTRUCTURE INDIA PVT. LTD,, PUNE

In the result, appeal of the Revenue is dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1586/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

TDS on the same and as the same was also disallowed in A.Y.2011-12. 5.3.1 The appellant on the other hand, submit that the AO without understanding the nature of expenses had applied the provisions of Section 40(a)(ia) of the Act for disallowing the expenses claimed by the appellant under proviso to section

M/S SHIRODE AUTOMOBILES PVT LTD,AHMEDNAGAR vs. ASST COMMISSIONER OF INCOME TAX , AHMEDNAGAR CIRCLE, AHMEDNAGAR

In the result, the appeal is allowed

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.501/Pun/2020 िनधा"रण वष" / Assessment Year : 2014-15

TDS provisions only. Section 194I provides for 13 M/s. Shirode Automobiles Pvt. Ltd., deduction of tax at source on any income

MAHAVIR ADINATH SALVE,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (1),, SOLAPUR

Appeal is allowed in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.441/Pun/2019 िनधा"रणवष" / Assessment Year : 2008-09 Shri Mahavir Adinath Salve, The Ito, Ward-1(1), Solapur. House No.930, Nagane Plot Vs Paranda Road, Barshi, . Solapur – 413411. Pan: Arxps 5761 N Appellant/ Assessee Respondent /Revenue Assessee By Shri V L Jain – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2008-09 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 15.11.2018 Passed In Appeal No.Pn/Cit(A)-7/Cir- 1/0804/2016-17, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

section 194C and 1941 and concluded that the appellant cannot claim non deduction of the payments made to the subcontractors and machinery hirers on submission of 15G/15H forms. It was held that there is no provision for non-deduction of TDS in respect of 194C and 194I

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ ALLIANZ INSURANCE CO. LTD.,, PUNE

In the result, the appeal of the Revenue in ITA

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

194I of the Act. AO also noticed that assessee had paid a sum of Rs.76,00,000/- to TBWA Anthem Pvt. Ltd., towards cost of production of three films and assessee had deducted tax at 1% plus applicable surcharge and cess u/s 194C of the Act. AO was of the view that assessee ought to have deducted tax u/s 194J

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ ALLIANZ INSURANCE CO. LTD.,, PUNE

In the result, the appeal of the Revenue in ITA

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

194I of the Act. AO also noticed that assessee had paid a sum of Rs.76,00,000/- to TBWA Anthem Pvt. Ltd., towards cost of production of three films and assessee had deducted tax at 1% plus applicable surcharge and cess u/s 194C of the Act. AO was of the view that assessee ought to have deducted tax u/s 194J

THE SHI vs. AMARTH MULTISTATE CO. OPERATIVE CREDIT SOCIETY LTD.,SATARAVS.ITO WARD 1, SATARA, SATARA

In the result, the appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.188/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 The Shivsamarth Multistate Vs. Ito, Ward-1, Satara. Co-Operative Credit Society Ltd., House No.211, Matoshree Krupa, Back Side, Talmavale High School, Patan, Satara- 415103. Pan : Aadat3637N Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri A. K. Mahala Date Of Hearing : 24.04.2024 Date Of Pronouncement : 09.05.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 08.12.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Cit(A), National Faceless Appeal Centre (Nfac); Erred In Law & On Facts In Passing An Appellate Order Without

Section 194I of the ITA, 1961. 5. Appellant craves leave to add / amend / modify / delete all / any of the grounds of appeal.” 3. The facts, in brief, are that the appellant is a cooperative society engaged in the business of providing credit facility to its members & accepting deposits from them. The return of income was filed

VANDANA DINESHKUMAR INANI,,LATUR vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee is partly allowed for statistical purpose

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

TDS was required to be deducted by the assessee. 4. On the other hand Dr. Vivek Aggarwal representing the Department vehemently defended the findings of Commissioner of Income Tax (Appeals) in confirming the addition. The ld. DR submitted that the assessee was required to deduct tax at source under the provisions of section 194I

M/S. BLUE STAR REALTORS PVT. LTD.,,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

194I of the Act. The purpose of TDS is to ensure that the Government is not deprived of its due taxes in time. Moreover, recovery of taxes through TDS is one of the tax collection mechanism formulated by the Government. If the payer (assessee herein) fails to deduct tax at source in respect of certain eligible payments , then the payer

DEPUTY COMMISSIONER OF INCOME-TAX, (TDS),, PUNE vs. M/S. HONYWELL AUTOMATION (I) LTD,, PUNE

In the result, the appeal of Revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Dr. Dipak P. Ripote

TDS), Pune .......अपीलार्थी / Appellant बिाम / V/s. M/s. Honeywell Automation (I) Ltd., 56 & 57, Hadapsar Industrial Estate, Pune – 411013 PAN : AAACT3904F ……प्रत्यर्थी / Respondent Assessee by : Shri Siddhesh Chaugule Revenue by : Shri M. Jasnani सुनवाई की तारीख / Date of Hearing : 13-04-2022 : 09-05-2022 घोषणा की तारीख / Date of Pronouncement आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal