444 (Calcutta) and CIT, Manglore v. Kishore Rao & Others (HUF)

79 Taxmann.com 357High Court2017#12959 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 1961Section 115JB Income Tax ActSection 139(1) Income Tax ActSection 143(3) Income Tax ActSection 144C(13) Income Tax ActSection 192 Income Tax ActSection 192B Income Tax ActSection 195 Income Tax Act

Issues it is cited on

section 40a(ia)short deduction of taxdisallowance under section 40(a)(ia)withholding taxsection 192section 40(a)(i)fees for technical servicestax treatysection 195liable to taxsection 40(a)section 40(a)(ia)

Judgments citing 444 (Calcutta) and CIT, Manglore v. Kishore Rao & Others (HUF)

Ayesa Ingenieria Y Arquitectura S.A., Noida vs. ACIT Intl. Taxation, Gurgaon

In the result, appeal of the assessee is allowed

ITA 2174/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Apr 2024AY 2021-22

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Vivek Sarin, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 192BSection 195Section 201Section 40Section 7(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2173 & 2174/Del/2023 Asstt. Years: 2020-21 & 2021-22 Ayesa Ingenieria Y Arquitectura Vs. ACIT S.A. Int. Taxation D-99, 4th Floor, Gurgaon Sector-2, Noida, Uttar Pradesh 201301 PAN AAHCA8666J (Appellant) (Respondent) Assessee by: Shri Vivek Sarin, Advocate Shri D.P.Singh, Advocate Shri D D Gupta, Advocate Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 07.03.2024 Date of 08.04.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM Both the appeals…

Ayesa Ingenieria Y Arquitectura S.A., Noida vs. ACIT Intl. Taxation, Gurgaon

In the result, appeal of the assessee is allowed

ITA 2173/DEL/2023[2020-21]Status: DisposedITAT Delhi08 Apr 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Vivek Sarin, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 192BSection 195Section 201Section 40Section 7(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2173 & 2174/Del/2023 Asstt. Years: 2020-21 & 2021-22 Ayesa Ingenieria Y Arquitectura Vs. ACIT S.A. Int. Taxation D-99, 4th Floor, Gurgaon Sector-2, Noida, Uttar Pradesh 201301 PAN AAHCA8666J (Appellant) (Respondent) Assessee by: Shri Vivek Sarin, Advocate Shri D.P.Singh, Advocate Shri D D Gupta, Advocate Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 07.03.2024 Date of 08.04.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM Both the appeals…

Serco India Pvt. Ltd., Pune vs. DCIT, Gurgaon

In the result, appeal filed by the Assessee stands allowed

ITA 1432/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jun 2023AY 2011-12

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

For Appellant: Sh. Suraj Bhan Nain, Ld. AdvFor Respondent: Sh. Rajesh Kumar, Ld. CIT (DR)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, DELHI BEFORE SHRIANIL CHATURVEDI, ACCOUNTANT MEMBER, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1432/Del/2016 Assessment Year: 2011-12) Serco India Pvt. Ltd. DCIT Circle-4(1), 3rd Floor, Vanijya Nikunj, C/o Traveltime Car Rental Pvt. Ltd., Office No. 105, HSIIDC Building, Udyog Astral Court, B Wing, Near Vs. Vihar, Phase-V, Near Gaikwad Petrol Pump, Shankar Chowk, NH-8, Sanewadi, Aundh, Pune- Gurgaon. 411007. PAN No.AAJCS6704P (Appellant) (Respondent) : Appellant by : Sh. Suraj Bhan Nain, Ld. Adv &Sh. Mahfuzur Rehman, Ld. CA Respondent by : Sh. Rajesh Kumar, Ld. CIT…

M/S Dell International Services India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax (Ltu), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 2835/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Praveen Karanth, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 40Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/s.Dell International Services The Additional Commissioner India Private Limited of Income-tax (LTU) v. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. PAN : AAACH1925Q. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Advocate Respondent by : Sri.Praveen Karanth, CIT-DR Date of Pronouncement : 20.01.2023 Date of Hearing : 13.01.2023 O R D E R Per George George K, JM…

M/S. Mahaveer Infra Engineering Pvt. Ltd., Mumbai vs. DCIT, Circle, Barmer

In the result, the revenue’s appeal stand partly allowed for statistical purposes whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 212/JODH/2019[2015-16]Status: DisposedITAT Jodhpur21 Dec 2020AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.186/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं./ I.T.A. No.212/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) Acit Circle M/S. Mahaveer Infra Engineering Pvt. Ltd. बनाम/ Aaykar Bhavan E-109, Ansa Industrial Estate, Saki Vihar Mahaveer Nagar, Barmer Road, Saki Naka, Andheri (East) Vs. Rajasthan Mumbai-400 072 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.222/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) & 4. C.O. No.18/Jodh/2019 (Arising Out Of Ita No.186/Jodh/2018) ("नधा"रणवष" / Assessment Year: 2014-15) M/S. Mahaveer Infra Engineering Pvt. Ltd. Acit Circle बना E-109, Ansa Industrial Estate, Saki Vihar Aaykar Bhavan म/ Road, Saki Naka, Andheri (East) Mahaveer Nagar, Barmer Vs. Mumbai-400 072 Rajasthan "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Shri Rajendra Jain (Advocate) & MsFor Respondent: Shri K.C. Badhok- Ld. CIT- DR
Section 133(6)Section 68

…Hon’ble Calcutta High Court in CIT Vs. S.K.Tekriwal [2014 46 Taxmann.com 444] as well as the 15 M/s. Mahaveer Infra Engineering Private Limited Assessment Years: 2014-15 & 2015-16 decision of Hon’ble Karnataka High Court in CIT Vs. Kishore Rao & Others [2017 79 Taxmann.com 357]. Therefore, the disallowance to that extent is not sustainable. 15.4 However, no TDS deduction case would certainly fall for disallowance u/s 40(a)(ia). The parties listed at serial nos. 15, 23 & 25 of the table as extracted in the impugned order, would fall under this category. The aggregate would amount to Rs.4,88,149/-. Accordingly, di…

ACIT, Circle, Barmer vs. M/S. Mahaveer Infra Engineering Pvt. Ltd., Mumbai

In the result, the revenue’s appeal stand partly allowed for statistical purposes whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 186/JODH/2018[2014-15]Status: DisposedITAT Jodhpur21 Dec 2020AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.186/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं./ I.T.A. No.212/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) Acit Circle M/S. Mahaveer Infra Engineering Pvt. Ltd. बनाम/ Aaykar Bhavan E-109, Ansa Industrial Estate, Saki Vihar Mahaveer Nagar, Barmer Road, Saki Naka, Andheri (East) Vs. Rajasthan Mumbai-400 072 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.222/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) & 4. C.O. No.18/Jodh/2019 (Arising Out Of Ita No.186/Jodh/2018) ("नधा"रणवष" / Assessment Year: 2014-15) M/S. Mahaveer Infra Engineering Pvt. Ltd. Acit Circle बना E-109, Ansa Industrial Estate, Saki Vihar Aaykar Bhavan म/ Road, Saki Naka, Andheri (East) Mahaveer Nagar, Barmer Vs. Mumbai-400 072 Rajasthan "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-8521-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Shri Rajendra Jain (Advocate) & MsFor Respondent: Shri K.C. Badhok- Ld. CIT- DR
Section 133(6)Section 68

…Hon’ble Calcutta High Court in CIT Vs. S.K.Tekriwal [2014 46 Taxmann.com 444] as well as the 15 M/s. Mahaveer Infra Engineering Private Limited Assessment Years: 2014-15 & 2015-16 decision of Hon’ble Karnataka High Court in CIT Vs. Kishore Rao & Others [2017 79 Taxmann.com 357]. Therefore, the disallowance to that extent is not sustainable. 15.4 However, no TDS deduction case would certainly fall for disallowance u/s 40(a)(ia). The parties listed at serial nos. 15, 23 & 25 of the table as extracted in the impugned order, would fall under this category. The aggregate would amount to Rs.4,88,149/-. Accordingly, di…

Kinetic Advertising India Pvt. Ltd., Mumbai vs. ACIT-7(3)(1), Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 3194/MUM/2019[2013-14]Status: DisposedITAT Mumbai07 Oct 2020AY 2013-14

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 3194/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Respondent: Shri R. Bhoopathi, DR
Section 115JSection 139(1)Section 143(1)Section 143(2)Section 197Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI C. N. PRASAD, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 3194/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) Kinetic Advertising India ACIT 7(3)(1), Room No. 126B, 1st floor, Pvt. Ltd. बिधम/ M. K. Road, Aayakar 15th floor, R. TECH Park, Bhavan, Mumbai-400 020 Romell Real Estate, Next to Vs. Hub Mall Goregaon (East), Mumbai-400 063 स्थायीलेखासं./जीआइआरसं./PAN No. AABCP1311M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Smt. Aarti Vissanji, AR : by प्रत्यथीकीओरसे/Respondentby : Shri R. Bhoopathi, DR Virtual…

M/S. Abl Infrastructure Pvt. Ltd., Nashik vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee is allowed

ITA 2501/PUN/2016[2012-13]Status: DisposedITAT Pune03 Aug 2018AY 2012-13

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No. 2501/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2012-13 वष"

For Appellant: Shri Pramod ShingteFor Respondent: Mrs. Shweta Mishra
Section 40

…पुणे "यायपीठ "यायपीठ "यायपीठ “बी "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे बी बी” पुणे बी पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE "ी डी "ी डी. . . . क"णाकरा राव क"णाकरा राव , लेखा लेखा सद"य सद"य "ी "ी क"णाकरा राव क"णाकरा राव सद"य सद"य डी डी लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No. 2501…

444 (Calcutta) and CIT, Manglore v. Kishore Rao & Others (HUF) (79 Taxmann.com 357) — Cited in 8 Judgments | BharatTax