M/S BARMER LIGNITE MINING COMPANY LTD.,OFFICE NO.2 & 3, 7TH FLOOR, MAN UPASANA PLAZA, C-44, SARDAR PATEL MARG, C-SCHEME, JAIPUR vs. ACIT/DCIT(TDS), JAIPUR, JAIPUR

ITA 153/JPR/2023Status: DisposedITAT Jaipur28 June 2023AY 2011-12Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)14 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that no TDS is required to be deducted on pure reimbursement of expenses where there is no profit element and sufficient supporting documents are provided. The lower authorities erred in not accepting the assessee's contention.

What were the facts?

The assessee company, a joint venture, incurred certain expenses which were reimbursed by its JV constituent, M/s. Raj West Power Ltd. The Assessing Officer initiated proceedings for non-deduction of TDS on these reimbursements, treating the assessee as being in default.

What were the issues?

Whether Tax Deducted at Source (TDS) is required on pure reimbursement of expenses incurred by a third party on behalf of the assessee, without any profit element.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 194C,Section 194I

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(9)Show 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.

Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023

Hearing: 24/05/2023Pronounced: 28/06/2023

PER: DR. S. SEETHALAKSHMI, J.M. These seven appeals are filed by assessee and is arising out of the order of the National Faceless Appeal Centre, Delhi all dated 20.01.2023 [herein after “NFAC/CIT(A)”] for assessment years 2011-12 to 2017-18 respectively. M/s Barmer Lignite Mining Company Ltd.

2.

Since the issues involved in these appeals of the ass

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 201(1)

All 3,835 judgments and leading authorities on Section 201(1) →

Recent GST High Court judgments

Search GST case law →