Section 40(a)(iii) of the Income Tax Act

DCIT-8(1)(1), Mumbai vs. M/S Sapiens Technologies (1982) India Pvt Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1361/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) Dcit-8(1)(1) बिधम/ M/S. Sapiens Room No. 673, 6Th Floor, Technologies (1982) India Vs. Aayakar Bhawan, Maharshi Pvt. Ltd. Karve Marg, Mumbai- 22, New Pushpamilan, 67, 400020. Worli Hills, Mumbai- 400018. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaci8674H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Vani Saxena Revenue By: Shri Ram Krishna Kedia (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 06/07/2023 घोषणा की तारीख /Date Of Pronouncement: 01/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax/Nfac, Delhi Dated 24.02.2023 For Assessment Year 2014-15. 2. The Grounds Of Appeal Of The Revenue Are As Under: - “(I) Whether On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Considering Daily Overseas Allowances Was Paid By The Company Being In The Nature Of Reimbursement Of Expenses Incurred By Employees On Their Business Trip To Overseas. (Ii) Whether On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Failed To Consider That The Allowance Are Perquisite Within The Meaning Of Section 17(2) Of The I. T. Act & Hence It Will Be Taxable In India & Assessee Has Failed To Deduct Taxes At Source As Required U/S 40(A)(Iii).”

Infinity Retail Ltd, Mumbai vs. DCIT RG 10(1)(1), Mumbai

The appeals are partly allowed

Rishabh Metals and Chemicals Pvt. Ltd., Mumbai vs. CPC, DCIT -Cir 1(3)(1), Mumbai

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

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhrishabh Metals & Vs. Dcit, Circle- 1(3)(1) Chemicals Pvt Ltd, Aayakar Bhavan, 4Th Floor, Eros Theater Mk Road, Bldg, J.T.Road, Mumbai-400020. Churchgate, Mumbai-400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr2214E Appellant .. Respondent Appellant By : None Respondent By : Shri Pankaj Kumar.Dr Date Of Hearing 23.06.2022 Date Of Pronouncement 27.06.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Cit(A)- National Faceless Appeal Centre (Nfac), New Delhi Passed U/S 143(1) & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal.

JCIT 17(3), Mumbai vs. Metro Tunnelling Group, Mumbai

In the result, appeal is dismissed as indicated above

Bench: Shri Saktijit Deyand Shri G. Manjunatha

DDIT (It) -4(2)(2), Mumbai vs. M/S. Societe International De Telecommunication Aeronautiques SC (Sita), Mumbai

In the result, the appeal of Revenue and CO of the assessee, both are dismissed

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 668/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Dy. Commissioner Of Income Societe Internationael De Tax, (It)-4(2)(2), Telecommunications Room No. 1613, 16 Th Floor, Aeronautiques Sc (Sita) Air India Building, Nariman C/O, A.F.L. House, Ground Vs. Point, Mumbai-400 021 Floor Lok Bharti Complex, Marol Maroshi Road, Marol, Andheri (East), Mumbai-400 059 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा सं./Pan No. Aafcs2907Q प्रत्याक्षेप M./ Co No. 81/Mum/2019 (Arising In Ita No. 668/Mum/2018 For Ay 2012-13) Societe Internationael De Dy. Commissioner Of Telecommunications Income Tax, (It)-4(2)(2), Room No. 1613, 16 Th Floor, Aeronautiques Sc (Sita) C/P, A.F.L. House, Ground Air India Building, Nariman Vs. Floor Lok Bharti Complex, Point, Mumbai-400 021 Marol Maroshi Road, Marol, Andheri (East), Mumbai-400 059 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर से / Appellant By : Shri Nishant Samaiya, Dr प्रत्यथी की ओर से / Respondent By : Shri Nitesh Joshi, Ar सुनवाई की तारीख / Date Of Hearing: 11-06-2019 घोषणा की तारीख / Date Of Pronouncement : 11-06-2019

Starlight Hospitality Pvt. Ltd. (Now Known As Damask Infracon Pvt. Ltd.), Mumbai vs. ACIT Cent Cir. 37, Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2295/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) बिधम/ M/S. Starlight Hospitality Acit Central Circle-37 Pvt. Ltd. (Now Known As Vs. Mumbai Damask Infracon Pvt. Ltd.) M/S. Thar & Co., Chartered Accountants, 203, Capri Building, Opp. Hdil Tower, Anant Kanekar Marg, Bandra-East, Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aalcs7231D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Virag Shah Revenue By: Shri Vidhyadhar सुनवाई की तारीख / Date Of Hearing: 11.12.2017 घोषणा की तारीख /Date Of Pronouncement: 17. 01.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 26.02.2016 Passed By The Commissioner Of Income Tax (Appeals)-53, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2010-11 Wherein The Penalty Levied By The Ao By Virtue Of Order Dated 27.06.2013 Has Been Confirmed.