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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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

5); and\nc. Dinesh T Tailor [2010-TIOL-311-HC-MUM-IT] — (Para 11\nand 12 on Page 21 and 22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor 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\nrespective assessee's in ITA Nos

5); and\nc. Dinesh T Tailor\n[2010-TIOL-311-HC-MUM-IT] — (Para 11\nand 12 on Page 21 and 22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest

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

5); and\nc. Dinesh T Tailor [2010-TIOL-311-HC-MUM-IT] — (Para 11\nand 12 on Page 21 and 22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor 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\nrespective assessee's in ITA Nos

5); and\nDinesh T Tailor\nc.\n[2010-TIOL-311-HC-MUM-IT] — (Para 11\nand 12 on Page 21 and 22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor 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\nrespective assessee's in ITA Nos

5); and\nDinesh T Tailor\nc.\n[2010-TIOL-311-HC-MUM-IT] — (Para 11\nand 12 on Page 21 and 22).\n1.5\nThe assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest

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

5); and\nc. Dinesh T Tailor — [2010-TIOL-311-HC-MUM-IT] — (Para 11\nand 12 on Page 21 and 22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor 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\nrespective assessee's in ITA Nos

5); and\nDinesh T Tailor\nc.\n[2010-TIOL-311-HC-MUM-IT] — (Para 11\nand 12 on Page 21 and 22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor 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\nrespective assessee's in ITA Nos

5); and\nc. Dinesh T Tailor – [2010-TIOL-311-HC-MUM-IT] – (Para 11\nand 12 on Page 21 and 22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor 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\nrespective assessee's in ITA Nos

5); and\nc. Dinesh T Tailor — [2010-TIOL-311-HC-MUM-IT] — (Para 11\nand 12 on Page 21 and 22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest

MERCEDES - BENZ INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,

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

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं./ Ita No. 1865/Pun/2013 यनधाारण वषा / Assessment Year : 1999-2000 Mercedes Benz India Private Limited. ( Formerly Known As Daimler Chrysler India Private Limited) E-3, Midc Chakan, Phase-Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal : Khed, Pune-410 501. Pan : Aabcm 1789L .......अऩीऱाथी / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-9, Pune. ……प्रत्यथी / Respondent

D cess of Rs.4,89,81,520) under section 35AB of the Act (1/6th in every year) amounting to Rs.16,72,05,320 for AY 1999-00 in its return of income filed under section 139(1) of the Act. Out of the above, an amount of Rs.13,25,71,334, pertained to the aforementioned 2 instalments of share allotment

DEPUTY COMMISSIONER OF INCOME-TAX vs. DAIMLER CHRYSLER INDIA PVT. LTD.,, PUNE

In the result, the cross objection of the assessee is dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1381/Pun/2003 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 1998-09 वष"

43(2) was applied in the context of section 35AB to mean that on execution of the agreement entire amount can be said to have been 'paid' as per the mercantile method of accounting. Hence, based on the aforesaid judicial precedents, it is our humble submission that the term 'paid' does not require actual payment in cash. The term 'paid

DAIMLER CHRYSLER INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

In the result, the cross objection of the assessee is dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1381/Pun/2003 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 1998-09 वष"

43(2) was applied in the context of section 35AB to mean that on execution of the agreement entire amount can be said to have been 'paid' as per the mercantile method of accounting. Hence, based on the aforesaid judicial precedents, it is our humble submission that the term 'paid' does not require actual payment in cash. The term 'paid