M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD
Cases cited in this judgment(6)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT576 citing293 ITR 226 · 2007 · SC
- CIT v. Eli Lily & Co.221 citing312 ITR 225 · 2009 · SC
- Associated Cement Co. Ltd. v. CIT68 citing201 ITR 435 · 1993 · SC · Read judgment
- State of Himachal Pradesh v. Associated Hotels, AIR 1972 SC 113110 citing29 STC 474 · 1972 · SC
- CIT v. Late Begum Noor9 citing209 ITR 660 · 1993
- All Gujarat Federation of Tax Consultants & Ors. v. CBDT3 citing214 ITR 276 · 1995 · HC
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Also relies on Associated Cement Co. Ltd. v. CIT and 1 other authority
The High Court held that the factual aspect of whether the Rs. 1,225 Crores paid by BMRCL included service charges and constituted income in the hands of KIADB requires re-examination. The matter was remanded to the Trib...
- Hindustan Coca Cola Beverages vs Jt.Commissioner of Income TaxDelhi1 Aug 2016Allowed
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The Tribunal held that the appellant had a reasonable cause for not deducting TDS under Section 194-I as the issue was debatable at the time. Consequently, the penalty imposed under Section 271-C was set aside.
- Sanjay Sawhney vs Principal Commissioner of Income TaxDelhi18 May 2020Remanded
Also relies on Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT
The High Court held that the ITAT erred in refusing to allow the assessee to raise additional grounds under Rule 27. The assessee, as a respondent before the ITAT, was entitled to support the CIT(A)'s order on grounds de...
- Times Vpl Limited vs The Commissionr of Income TaxKarnataka17 Oct 2019Allowed
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The High Court held that the contract was for the sale of advertising space and not a contract for work, therefore Section 194C was not applicable. The orders of the Commissioner and the Tribunal were set aside.
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