3 SOT 71 (Delhi) (para) Medi Assist India TPA P. Ltd. v. Deputy CIT (TS)

7 SOT 84Income Tax Appellate Tribunal2006#25663 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing 3 SOT 71 (Delhi) (para) Medi Assist India TPA P. Ltd. v. Deputy CIT (TS)

THE DCIT, CIRCLE-3(1) (TDS), VIJAYAWADA vs. M/S SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD., TIRUPATHI

The appeal of the assessee is dismissed

ITA 452/VIZ/2010[2008-09]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452-454/Viz/2010 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Southern Power Circle-3(1) (Tds) Distribution Company Of Vijayawada A.P.Limited Behind Srinivasa Kalyana Mandapam Kesavavayana Gunta Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.1217/H/2010,517/Viz/2019 &518/Viz/2019 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) M/S Southern Power Distribution Vs. Dy.Commissioner Of Company Of A.P.Limited Income Tax Behind Srinivasa Kalyana Mandapam Circle-3(1) (Tds) Kesavavayana Gunta Vijayawada Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.P.Rama Swami, Ar सुिवधई की तधरीख / Date Of Hearing : 04.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

For Appellant: Shri C.P.Rama Swami, ARFor Respondent: Shri D.K.Sonowal, CIT DR

Section 133ASection 194ISection 201(1)

…a Beverage P. Ltd. v. CIT [2007J 293 ITR 226 (SC) (para 18) ITO v. Dr. Willmar Schwabe India P. Ltd. [2005] 3 SOT 71 (Delhi) (para) Medi Assist India TPA P. Ltd. v. Deputy CIT (TS) [2010] 324 ITR 356 (Karn) (paras 21, 22) Singapore Airlines Ltd. v. ITO [2006] 7 SOT 84 (Chennai) (para 14) Skycell Communications Ltd v. Deputy CIT [2001] 251 ITR 53 (Mad) (paras 13, 14, 23, 24,25) Therefore respectfully following the view taken by the coordinate Bench of ITAT, we hold that the payments made by the assessee company to AP Transco are not in the nature of payment for technical services or royalty. Accordingly, we upho…

SMT MAHUA PALIT,KOLKATA vs. PR. CIT-17, KOLKATA, KOLKATA

In the result the appeal of the assessee is allowed

ITA 1872/KOL/2016[2012-13]Status: DisposedITAT Kolkata04 Oct 2017AY 2012-13

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balagnesh, Am] I.T.A No.1872/Kol/2016 Assessment Year : 2011-12 Smt. Mahua Palit -Vs.- Pr..C.I.T., Circle-17, Kolkata Kolkata [Pan : Algpp 7572 B] (Respondent) (Appellant) For The Appellant : Shri Miraj D.Shah, Ar For The Respondent : Shri Goulean Hangshing, Cit(Dr) Date Of Hearing : 20.09.2017. Date Of Pronouncement : 04.10.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Goulean Hangshing, CIT(DR)

Section 194CSection 195Section 263Section 40

…pal simply granted a license to use the premises for few hours/days only and also provided certain other facilities necessary for smooth conduct of the event. Reliance is placed on DCIT -vs-- Japan Airlines 93 ITD 163 (Delhi) and DClT -vs-- Singapore Airlines 7 SOT 84 (Chennai) both cases uncontested in higher courts. 5.5. TDS on Foreign Remittance: Save what is contended at Para 5.4. above, the AR is completely silent in the case of payments made to following Principal and his college in Nepal where 194C is attracted. NAME OF ADDRESS No.of Days Venue Principal INST Shikhadeep Biratnagar-14, Min 16 3100 3200 Hi…

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…g Co. (P) Ltd.: 142 ITD 618 (Mad. Trib.) Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page 265 of 484 h) Singapore Airlines Ltd. v. ITO: 7 SOT 84 (Mad. Trib.) i) Canara Bank v. ITO: 117 ITD 207 (Ahd. Trib.) l) In view of aforesaid, the vendor has not rendered any service, which involved use of specialized skill or knowledge or applied/industrial science. The service rendered by the vendor was predominantly physical involving organizing of various facets to hold an event/conference and, theref…