14.2. Sadbhav Engineering Ltd. v. DCIT

153 ITD 234Income Tax Appellate Tribunal2015#22731 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2024.

Judgments citing 14.2. Sadbhav Engineering Ltd. v. DCIT

Suzlon Energy Ltd., Ahmedabad vs. The ACIT(OSD) Circle-8, Ahmedabad

In the result the appeal filed by the Assessee in ITA No

ITA 1621/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2008-09

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)Section 90

…t that corresponding income pertains to that previous year or any other year, the "TDS credit" is to be given in the "year in which tax is deducted" and paid to Govt. Reliance is placed on following decisions: 14.2. Sadbhav Engineering Ltd. vs. DCIT - (2015) 153 ITD 234 Ahd; “24. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below. The brief facts of the case are that the assessee claimed credit for TDS of Rs 1,73,52,062/- for the AV 2006-07 and Rs. 2,25,09,037 in AV 2007-08 which was not allowed by the AO on the ground that the incom…

The DCIT, Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result the appeal filed by the Assessee in ITA No

ITA 1517/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2008-09

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)Section 90

…t that corresponding income pertains to that previous year or any other year, the "TDS credit" is to be given in the "year in which tax is deducted" and paid to Govt. Reliance is placed on following decisions: 14.2. Sadbhav Engineering Ltd. vs. DCIT - (2015) 153 ITD 234 Ahd; “24. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below. The brief facts of the case are that the assessee claimed credit for TDS of Rs 1,73,52,062/- for the AV 2006-07 and Rs. 2,25,09,037 in AV 2007-08 which was not allowed by the AO on the ground that the incom…

Welspun Corp Ltd, Mumbai vs. DCIT Cen Cir 22, Mumbai

In the result, the appeals filed by the revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3890/MUM/2016[2008-09]Status: DisposedITAT Mumbai03 Apr 2023AY 2008-09

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadale

Section 143(3)Section 14ASection 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 5063/Mum/2016 (2009-10) ITA No. 5166/Mum/2016 (2011-12) M/s. Welspun Corp Ltd, Vs. DCIT, Central Circle - 7th Floor, Welspun 22, (Now CC – 3(3)) House, Kamala Mill Room No. 465, 4th Compund, SB Marg, Floor,AayakarBhavan, Lower Parel, Mumbai-400020. Mumbai -400013. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW0744L Appellant .. Respondent ITA No. 5483/Mum/2016 (2009-10) ITA No. 5044/Mum/2016 (2011-12) DCIT, Central Circle - Vs. M/s.Welspun Corp Ltd 22, (Now…

14.2. Sadbhav Engineering Ltd. v. DCIT (153 ITD 234) — Cited in 3 Judgments | BharatTax