67 ITR 95 (2) Mahindra & Mahindra Ltd. v. DCIT

22 DTR 361Income Tax Appellate Tribunal2009#20000 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing 67 ITR 95 (2) Mahindra & Mahindra Ltd. v. DCIT

DCIT 1(3), MUMBAI vs. TATA MOTORS FINANCE LTD, MUMBAI

In the result, appeal for A

ITA 3476/MUM/2013[2008-09]Status: DisposedITAT Mumbai19 Sept 2018AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 143(3)

…re not an income in the hands of the recipient. This view has further been confirmed in the below judgements • CIT vs. Fortis Health Care (2009) 181 Taxmann 257 (Del) HC • JDIT vs. Krupp UDHE GMBH (2010) 1 ITR 614 ITAT Mum • Mahindra & Mahindravs. DCIT (2009) 22 DTR 361 ITAT Mum (SB) • Cairn Energy India Pvt. Ltd. vs. ACIT (2009 TIOL 220 ITAT -Mad) • CIT vs. Tata Engineering and Locomotive Company Limited (2000 245 ITR 823 Bombay) • DIT (IT) vs. Krupp UDHE GMBH (2010-TIOL-214-HC-MUM-IT) Further the photocopy of Invoices can be made available as and when required. The Appellant craves leave to add, to alter, delet…

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

…he submitted that reimbursement of expenses with no income element embedded therein requires no tax deduction in India. (1) CIT vs. Tejaji Farasram Kharawalla Ltd. [1968] 67 ITR 95 (2) Mahindra & Mahindra Ltd. vs. DCIT [2009] 313 ITR (AT) 263 (Mumbai) (SB) : 22 DTR 361 (Mumbai ITAT) (SB) (3) Expeditors International (India) P. Ltd vs. Addl. CIT [2010] 2 ITR 153 (Delhi ITAT) (4) Global E-Business Operations (P) Ltd. vs. DCIT [2012] 52 SOT 457 (Bangalore ITAT). (5) CIT vs. Tata Engg. & Locomotive Co. Ltd. [2001] 114 Taxman 141 (Bombay HC) (6) JDIT (Int. Tax) vs. KRUPP UHDE GmbH [2009] 26 DTR 289 (Mumbai ITAT): [20…

HUNGAMA DIGITAL MEDIA ENTERTAINMENT P.LTD,MUMBAI vs. CIT 59, MUMBAI

In the result, these appeals filed by the assessee stand allowed for statistical

ITA 2494/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Nov 2017AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm रोक आवेदन सं./Sa Nos.419 & 420/Mum/2017 (Arising Out Of Ita Nos. 2494 & 2495/Mum/2015) ("नधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Hungama Digital Media Entertainment Ito (Osd) (Tds) 1 (1) Pvt. Ltd. Mumbai बनाम/ Sf-B-07, Art Guild House, Vs. Phoenix Market City, Lbs Marg, Kurla (W), Mumbai-400 070 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 7289 H (""यथ" / Respondent) (Applicant) : आयकर अपील सं./I.T.A. Nos.2494 & 2495/Mum/2015 ("नधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Hungama Digital Media Entertainment Cit(A)- 59 Pvt. Ltd. The Income Tax Department, बनाम/ Sf-B-07, Art Guild House, Aaykar Bhavan, Karve Road, Vs. Phoenix Market City, Lbs Marg, Mumbai-400 020 Kurla (W), Mumbai-400 070 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 7289 H (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri S. C. Tiwari ""यथ" क" ओर से/Respondent By : Shri M. V. Rajguru

For Appellant: Shri S. C. TiwariFor Respondent: Shri M. V. Rajguru

Section 194Section 194CSection 194JSection 201(1)

…आयकर अपील"य अ"धकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM रोक आवेदन सं./SA Nos.419 & 420/Mum/2017 (Arising out of ITA Nos. 2494 & 2495/Mum/2015) ("नधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Hungama Digital Media Entertainment ITO (OSD) (TDS) 1 (1) Pvt. Ltd. Mumbai बनाम/ SF-B-07, Art Guild House, Vs. Phoenix Market City, LBS Marg, Kurla (W), Mumbai-400 070 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACV 7289 H (""यथ" / Respondent) (Applicant) : आयकर अपील सं./I.T.A. Nos.2494 & 2495/Mum/2015 ("नधा"रण वष" / Assessment…

DCIT TDS 1(1),MUMBAI vs. EMIRATES, MUMBAI

ITA 4982/MUM/2013[2008-09]Status: DisposedITAT Mumbai03 Aug 2016AY 2008-09

Bench: S/Sh.Rajendra & C.N. Prasadआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./4982 ,4983 & 4984/Mum/2013, अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2008-09, 2009-10 & 2010-11 वष" Dcit (Osd) Tds-1(2), Room No.812, M/S. Emirates, Mittal Chambers, 228, K.G. Mittal, Hospital Bldg. Nariman Point, Ground Floor Vs. Charni Road Mumbai-400 021. Mumbai-400 002. Pan:Aaace 1237 C (अपीलाथ" /Appellant) (""यथ" / Respondent) ""या"ेप/C.O/215 -217/Mum/2014, ""या"ेप ""या"ेप ""या"ेप Arising Out Of Ita/4982-83,4984/Mum/2013 Ay.2008-09, 2009-10 & 2010-11 M/S. Emirates, Nariman Point Vs. Dcit (Osd) Tds-1(2), Mumbai-400 021. Mumbai-400 002. (Cross Objector) (""यथ" / Respondent)

For Appellant: Shri Dhanesh Bafna and Ms. Anusha SinghFor Respondent: Shri Manjunath Swamy-CIT -DR

Section 133ASection 194Section 197Section 201Section 201(1)Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, , , , मुंबई अिधकरण मुंबई मुंबई “ई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./4982 ,4983 & 4984/Mum/2013, अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2008-09, 2009-10 & 2010-11 वष" DCIT (OSD) TDS-1(2), Room No.812, M/s. Emirates, Mittal Chambers, 228, K.G. Mittal, Hospital Bldg. Nariman Point, Ground Floor Vs.…