323 ITR 130 (Delhi HC) (2) ITO v. Prasad Production Ltd.

64 SOT 15Income Tax Appellate Tribunal2013#25409 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2019.

Judgments citing 323 ITR 130 (Delhi HC) (2) ITO v. Prasad Production Ltd.

Bgs Sgs Soma Join Venture, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(1), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 559/HYD/2018[2012-13]Status: DisposedITAT Hyderabad12 Jun 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Bgs Sgs Soma Joint Vs. Dy. Commissioner Of Venture, Hyderabad. Income-Tax, Circle – 14(1), Hyderabad Pan – Aaaab 3714F Appellant Respondent Assessee By: Shri V. Raghavendra Rao Revenue By: Shri Dinesh Paduchuri Date Of Hearing: 16/05/2019 Date Of Pronouncement: 12/06/2019 O R D E R

For Appellant: Shri V. Raghavendra RaoFor Respondent: Shri Dinesh Paduchuri

Section 143(1)Section 143(2)Section 40

…has held that Q.No. 30 & Answer in Circular No. 715 dated 08.08.1995 is applicable. The question No. 30 and answer have been considered and interpreted by Bangalore Bench of the Hon 'ble Tribunal in the case of DCIT, Bangalore Vs. Dhanya Seeds (P) Ltd [2014] 64 SOT 15 (ITAT[Bang]) in Para 6.4.2. Hon'ble Bench upheld the order of Learned CIT(A) in that case holding that Board's Circular is applicable where there is no indication about the reimbursable amount in the bills separately. Order of CIT(A) has been upheld in Para 6.4.3. Facts in our case are exactly similar. Ratio of the decision of the Bench applies to…

Granite Services International India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 740/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jun 2018AY 2012-13

Bench: Sh. R. K. Panda & Sh. Sudhanshu Srivastavaassessment Year: 2012-13 M/S. Granite Services Dcit International India Private Vs Circle-10(2), Limited, Building No.7A, New Delhi 5Th Floor, Dlf Cyber City, Phase-Iii, Sector -25A, Gurgaon-122002 Pan Aaccg3374Q (Appellant) (Respondent)

Section 143Section 144CSection 92Section 92C

…wing decisions, he submitted that similar view has been taken by the Courts. (1) Van Oord ACZ India (P) Ltd. vs. CIT [2010] 323 ITR 130 (Delhi HC) (2) ITO vs. Prasad Production Ltd. [2010] 129 TTJ 641 (Chennai ITAT) (3) DCIT vs. Dhaanya Seeds (P) Ltd. [2013] 64 SOT 15 (Bangalore ITAT) (4) CIT vs. EON Technology (P.) Ltd. [2011] 343 ITR 366 (Delhi HC) (5) DIT vs. Ericsson Communications Ltd. [2015] 61 taxmann.com 117 (Delhi HC) (6) CIT vs. Divi's Laboratories Ltd. [2011] 12 taxmann.com 103 (Hyderabad ITAT) 31. He submitted that the travel and conveyance expenses/payments were in nature of reimbursement of expens…

Loreal India P.Ltd, Mumbai vs. DCIT (TDS) Cir 1(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4025/MUM/2015[2012-13]Status: DisposedITAT Mumbai09 Apr 2018AY 2012-13

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2012-13

For Appellant: Shri Nishant Thakkar, A.R. &For Respondent: Ms. Pooja Swarup, D.R

Section 194CSection 194JSection 197(1)Section 201Section 40

…defense of his argument, the Ld. A.R. cited various decisions wherein it has been held that no TDS is liable to be deducted on the reimbursement of expenses. The decisions relied upon by the Ld. A.R. are listed as under: 1. DCIT vs. Dhaanya Seeds Pvt. Ltd. (64 SOT 15) 2. ACIT vs. Madhyanchal Vidyut (57 taxmann.com 261) 3. Bhagyanagar Gas Ltd. vs. ACIT (29 taxmann.com 220) 6. Finally, the Ld. A.R. submitted that the assessee has duly complied with all the provisions relating to tax deduction at source and therefore, interest levied under section 201(1A) of 5 M/s. L’Oreal India Pvt. Ltd. the Act was wrongly impo…