Sanjay Somany Vs Union Of India & Ors
.... t interfere with the orders passed by the respondent no.2. In so far as the order passed in respect of the assessment year 2017-18 is concerned, he would submit that the order is clear and in paragraph 4 of such order a finding has been recorded by the respondent no.2 on merits and, as such, no ...
Calcutta High Court (Original Side)
Mukul Somany Vs Union Of India & Ors
.... Court should not interfere with the orders passed by the respondent no.2. In so far as the order passed in respect of the assessment year 2018-19 is concerned, he would submit that the order is clear and in paragraph 4 of such order a finding has been recorded by the respondent no.2 on merits a ...
Calcutta High Court (Original Side)
SFDC Ireland Limited Vs Commissioner Of Income Tax & Another
.... ith a customer, partner, or Additional Reseller for the provision of the SFDC Products, Vendor shall provision the SFDC Products as soon as reasonably practicable, subject to the contract being compliant with Vendor's policies for the provisioning of the SFDC Products as notified to Reseller fro ...
Delhi High Court
Parsvnath Developers Limited Vs JCIT Range-76 New Delhi
.... quarters were confirmed by the learned CIT(A). 6. At the outset, we find that the deficiencies / errors committed by the assessee in the quarterly TDS returns were mere typographical errors and there is absolutely no contumacious conduct or malafide indent on the part of the assessee to de ...
Income Tax Appellate Tribunal (Delhi F Bench)
M/s. Marconi Infratech (P.) Ltd. Vs ACIT Central Circle � 11 Faridabad
.... ot be any different sets of 6 years for reopening of the assessments in case of the person searched and the other person. She also referred to the amendment brought by the Finance Act, 2017 w.e.f. 1/4/2017 to the effect that the 6 assessment years to be reckoned shall be the 6 previous years imm ...
Income Tax Appellate Tribunal (Delhi E Bench)
Cadence Design System (India) Pvt. Ltd, Vs DCIT
.... he assessee in the return of income. 4.3. The ld. CIT(A) observed that as per tax audit report, in respect of item a) above, tax of Rs 50,42,482/- was deducted on payment of rent u/s 194IB of the Act and not u/s 194I of the Act. Accordingly, the deduction claimed by the assessee was denied ...
Income Tax Appellate Tribunal (Delhi B Bench)
Siemens International Trading Ltd Vs Income Tax Officer
.... ssee becomes entitled for credit of such TDS while computing the tax liability for the period irrespective of the fact that the assessee considered that he is not liable to tax in respect of the income and, therefore, does not disclose the amount of income in his return. The Income-tax Department ...
Income Tax Appellate Tribunal (Delhi D Bench)
BITO-Lagertechnik Bittmann GmbH Vs ACIT
.... rivate Limited (“J.V. Company”). The assessee sold 100% stake in the J.V. Company to Nilkamal Limited for a total consideration of Rs.51,73,35,000/- at a value of Rs.233/- per share. The assessee claimed the cost of acquisition amounting to Rs.22,15,50,000/- and offered the difference of Rs.29,5 ...
Income Tax Appellate Tribunal (Delhi D Bench)
Ashwani Kumar Vs ITO
.... . Act provides for income by way of interest received on compensation or on enhanced compensation referred to in clause (b) of section 145A which is chargeable as income from other sources. The first respondent Income Tax Officer seeks to tax the interest received by the ITA Nos. 1747 & 1750 ...
Income Tax Appellate Tribunal (Delhi SMC Bench)
DCIT Vs Siemens International Trading Limited
.... ain as to why the provisions of Rule 37BA(3) are not applicable to him. In this regard, the appellant explained that the rules are sub-servient to Section 199 and maybe read in harmony with the said section. It was also submitted that the tax was deducted on the instance of the revenue which was ...
Income Tax Appellate Tribunal (Delhi D Bench)
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