ACIT 16(1), MUMBAI vs. UTV ENTERTAINMENT TELEVISION LTD(NOW KNOWN AS M/S.DISNEY BROADCASTING (INDIA) LIMITED), MUMBAI

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5958/Mum/2017 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Acit 16(1) Utv Entertainment R.No. 439, Aayakar Television Ltd. (Now Bhavan, M.K Marg, Known As M/S. Disney V. Mumbai 400020 Broadcasting (India) Ltd.) 11, Solitaire Corporate Park, Guru Hargovind Marg, Chakala , Mumbai-400093 स्थायी ऱेखा सं./ Pan: Aaccv4782D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Charanjeet Singh Gulati (Cit-Dr) Shri. Abhishek Tilak Assessee By: सुनवाई की तारीख /Date Of Hearing : 11.03.2019 घोषणा की तारीख /Date Of Pronouncement : 06.06.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 5958/Mum/2017, Is Directed Against Appellate Order Dated 16.06.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 15.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 144C(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.5958/Mum/2017

TDS as per the provision of Section 194C of the said Act. The show-cause-notices were issued to the assessee for the 21 | P a g e I.T.A. No.5958/Mum/2017 Financial Years 2007-08, 2008-09, 2009-10 and 2010-11. 11. The Assessing Officer held that the placement charges will be governed by Section 194J

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE INSURANCE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

194J and the same analogy is applicable to other sections of TDS which also include the provisions of section 194D

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE INSURANCE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

194J and the same analogy is applicable to other sections of TDS which also include the provisions of section 194D

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE NSURANACE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

194J and the same analogy is applicable to other sections of TDS which also include the provisions of section 194D

MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY (MMRDA),MUMBAI vs. ACIT (TDS) CIRCLE - 1(3), MUMBAI

In the result appeal of the assessee in ITA no

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5186 & 5187/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13 & 2013-14) बिाम/ Mumbai Metropolitan Region Acit (Tds) Cir-1(3) Development Authority R.No. 703, 7 T H Floor, K.G. (Mmrda) , Bkc, Bandra(E), Mittal Hospital Building, V. Mumbai-400051 Charni Road(W), Mumbai- 400002 स्थायी ऱेखा सं./ Pan :Aaatm7106R(Tds Mum16747D) (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS as per provisions of section 194J and as per section 194C as per the first proviso to section 201 of the I.T. Act. However

ITO (TDS) 3(4), MUMBAI vs. UNICHEM LABORATORIES LTD, MUMBAI

In the result, the Revenue’s appeal in ITA No

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4592/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) & आयकर अपील सं./I.T.A. No.4593/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Ito (Tds) 3(4),10Th Floor, Unichem Laboratories Ltd., Room No. 1011, Unichem Bhawan, S.V.Road, बनाम/ Smt. K.G.M. Ayurvedic Hospital 8, Prabhat Estate, Bulidng, Charni Road, Jogeshwari (West), V. Mumbai – 400 002. Mumbai – 400 102. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacu0551B (अपीलाथ" /Appellant) (""यथ" / Respondent) :

TDS is required to be deducted on directors' sitting fees as the amendment to the provisions of section 194J(ba) were

STATE BANK OF INDIA,MUMBAI CITY vs. ITO (TDS)-2(2)(1), MUMBAI CITY

In the result, in the present batch of appeals for the

TDS.", "result": "Allowed", "sections": [ "Section 194A", "Section 194H", "Section 194J", "Section 201(1)", "Section 201(1A)", "Section 2(28A)" ], "issues