105 CTR 327 (Kol.) (3)Samanwaya v. Asstt. CIT

326 ITR 108High Court2010#15686 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 192Section 194CSection 201Section 263Section 40(a)(ia)

Judgments citing 105 CTR 327 (Kol.) (3)Samanwaya v. Asstt. CIT

ASHOKKUMAR PROJECTS INDIA PVT. LTD.,PORBANDAR vs. THE PR. CIT, JAMNAGAR, JAMNAGAR

In the result, appear of the assessee is allowed

ITA 83/RJT/2024[2018-19]Status: DisposedITAT Rajkot21 Mar 2025AY 2018-19

Bench: Dr.Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.83/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2018-19) (Physical Hearing) Ashokkumar Projects India P. Vs. The Pr. Commissioner Of Ltd. Income Tax, 4Th Floor, Manek Centre, P.N. Cholera Arcade, M.G. Road Opposite, Bhaveshwar Mahadev Marg, Jamnagar - 361008 Temple, Porbandar – 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamca5891Q (Assessee) (Respondent)

For Appellant: Shri Dushyant Maharshi, ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 142(1)Section 143(3)Section 192Section 194CSection 263Section 40

…see relied on following case laws: (1)Dy. CIT v. Laxmi Protein Products (P) Ltd. [2010] 195 Taxman 32 (Ahd.) (2)CIT v. Mrinalini Biri Mfgg. Co. Ltd. [1992] 105 CTR 327 (Kol.) (3)Samanwaya v. Asstt. CIT [2009] 34 SOT 332 (Kol.) (4)CIT v. Bhagwati Steels [2010] 326 ITR 108. (5)CIT v. United Rice Land Ltd. [2010] 322 ITR 594. The ld. Counsel also submitted that that mere non-compliance of PF/ESI Act does not result in a change in nature of the payment made to Casual workers, as contractual payment, so as to attract TDS u/s. 194C of the Act. Section 194C of the Act is attracted when any payment is made for carrying o…

KULODAY TECHNOPACK P. LTD,MUMBAI vs. ITO 8(2)(2), MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3300/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 3300/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No. 2423/Mum/2014 (नििाारण वर्ा / Assessment Year : 2010-11)

For Appellant: Shri. M. SubramanianFor Respondent: Shri Rajesh Kumar Yadav,DR
Section 143(3)Section 154Section 172Section 172(1)Section 194CSection 195Section 40

…tax/deduct tax u/s 194C of the Act. Our view is fortified by the decision of the Kolkata Bench in S.K. Asgar v. ITO (ITA No.2000/K/2009) order dated 31/08/2010 and ITO v. S.S. Impex (ITA No.997/K/2011) order dated 23/09/2011, the decision in Bhagwati Steels (326 ITR 108) and the ratio laid down in I.T.A. No. 3300/Mum/2013 & 2423/Mum/2014 CIT v. United Rice Land Ltd. [2010] 322 ITR 294 (P & H). It is also noted that the ld. Commissioner of Income tax (Appeals) has dealt with the individual fee/payment/charges and the conclusion arrived at therein is identical. It is worth quoting that the Hon'ble Apex Court in H…

KUSA APAT,KEONJHAR vs. ACIT, CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 499/CTK/2014[2007-08]Status: DisposedITAT Cuttack16 Jun 2017AY 2007-08
For Appellant: NoneFor Respondent: Shri D.K.Pradhan, DR
Section 143(2)Section 143(3)Section 148Section 194CSection 40

…he AO has referred to the vehicle owners to whom the hire charges more than Rs.50,000/- have been paid and TDS provisions are applicable u/s.194C. Similar facts are considered by the Hon’ble Punjab & Haryana High Court in the case of CIT, Vs. Bhagwati Steels, 326 ITR 108 (P&H), wherein it has been held as under :- (ii) That the Tribunal after reading the whole contract in its entirety reached the conclusion that the transaction between the parties was essentially governed by the distribution agreement which was transaction of goods per se and could not be segregated for the purposes of payment of expenses by way…

ITO 12(1)(1), MUMBAI vs. RAJESHWAREE SHIPPING & LOGISTICS, MUMBAI

In the result, Department’s appeal is dismissed

ITA 7297/MUM/2013[2010-11]Status: DisposedITAT Mumbai27 May 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Jignesh R. ShahFor Respondent: Shri K. Mohan Das
Section 194CSection 40

…tax/deduct tax u/s 194C of the Act. Our view is fortified by the decision of the Kolkata Bench in S.K. Asgar vs ITO (ITA No.2000/K/2009) order dated 31/08/2010 and ITO vs S.S. Impex (ITA No.997/K/2011) order dated 23/09/2011, the decision in Bhagwati Steels (326 ITR 108) and the ratio laid down in CIT vs United Rice Land Ltd. (322 ITR 294) (P & H). It is also noted that the ld. Commissioner of Income tax (Appeals) has dealt with the individual fee/payment/charges and the conclusion arrived at therein is identical. It is worth quoting that the Hon’ble Apex Court in Hindustan Coca Cola Beverages Pvt. Ltd. vs CIT (…

WELSET PLAST EXTRUSIONS P.LTD,MUMBAI vs. ASST CIT (OSD) RG 8(1), MUMBAI

In the result, appeal of the assessee is accepted for statistical purposes

ITA 77/MUM/2013[2009-10]Status: DisposedITAT Mumbai15 Jan 2016AY 2009-10

Bench: Shri N.K.Billaiya, Am & Shri Pawan Singh, Jm Welset Plast Extrusions Pvt. Ltd., Acit(Osd), Range-8(1), Room No. 260C, 2Nd Floor, 8, New Metalage Industrial Vs. Premises Co-Op. Society Ltd., Aayakar Bhavan, M.K.Road, Subhash Road, Jogeshwari (E), Mumbai-400020. Mumbai-400060 Pan/Gir No.: Aaacw0614K (Appellant) .. (Respondent)

For Appellant: Shri K. Shivaram & Miss Neelam JadhavFor Respondent: Shri Abani Kanta Nayak (DR)
Section 133(6)Section 194CSection 40Section 40A

…the freight charge was not paid separately. 14. The AR of the assessee relied upon the judgment of Punjab & Haryana High Court titled as CIT(TDS) vs. Asst. Manager (Accounts) Food Corporation of India, reported vide 326 ITR 106 (P&H) & CIT vs. Bhagwati Steel 326 ITR 108(P&H). 15. AR of the assessee relied upon the order of authorities below. 16. We have perused the various purchase order which are available on page nos. 67 to 113 of Paper Book which contains the reference and details of freight and forwarding charges in respect of the items/material purchased by the assessee. 17. . In CIT vs. Asst. Manager (A…

ITO, MEERUT vs. SH. ARUN KUMAR, MEERUT

In the result, the appeal of the department is dismissed

ITA 5063/DEL/2012[2009-10]Status: DisposedITAT Delhi04 Dec 2015AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 5063/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer, Vs Sh. Arun Kumar Ward-1(1), 281, Boundry Road, Meerut Meerut (Appellant) (Respondent) Pan No. Aaypk1784D Assessee By : Sh. O. P. Sapra, Adv. Revenue By : Sh. K. K. Jaiswal, Dr Date Of Hearing : 30.09.2015 Date Of Pronouncement : 04.12.2015 Order Per N. K. Saini, Am:

For Appellant: Sh. O. P. Sapra, AdvFor Respondent: Sh. K. K. Jaiswal, DR
Section 194CSection 197(2)Section 40

…ices, New Delhi 8 Arun Kumar 7. The reliance was placed on the following case laws: " ACIT Vs Grandprix Fab. (P) Ltd. (2010) 128 TTJ(Delhi ‘D’- Trib) " CIT(TDS) Vs Asstt. Manager (Accounts) Food Corporation of India 326 ITR 106 (P&H) " CIT Vs Bhagwati Steels 326 ITR 108 (P&H) " Merilyn Shipping & Transports Vs ACIT, Range Visakhapatnam (2012) 136 ITD 23 (SB) 8. The ld. CIT(A) after considering the submissions of the assessee deleted the addition by observing that the payments made on account of air freight were actually reimbursement of expenses and that the assessee had filed plethora of material on record incl…

105 CTR 327 (Kol.) (3)Samanwaya v. Asstt. CIT (326 ITR 108) — Cited in 6 Judgments | BharatTax