ACIT v. Accenture Services (P.) Ltd.

44 SOT 290Income Tax Appellate Tribunal2011#8471 most cited

What is ACIT v. Accenture Services (P.) Ltd. authority for?

Payments for hired taxis, where the operator retains possession and control, are subject to TDS under section 194C, not section 194-I. Section 194-I does not apply to payments for transport services involving the use of vehicles if possession is not transferred.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2018.

Also referred to as

ACIT vs. Accenture Services · 44 SOT 290 · Section 194C · Section 194-I · TDS on hired taxis · transport services TDS · rent vs. payment for services · possession of plant and machinery

Judgments citing ACIT v. Accenture Services (P.) Ltd.

Hll Life Care Ltd., Noida vs. DCIT, Noida

ITA 2952/DEL/2016[2011-12]Status: DisposedITAT Delhi19 Jun 2018AY 2011-12

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Kuldip Singh

For Appellant: Sh. Ravi Bhatia, CAFor Respondent: Sh. B.R. Mishra, Sr. DR
Section 194Section 194C

…e. Therefore, following our order in the case of NTPC as well as in the case of Accenture Services (P) Ltd., the assessee would be liable to deduct the tax on such payment under sec. 194C of the Act and not under s. 194-I. ACIT vs. Accenture Services (P) Ltd. 44 SOT 290; ACIT vs. NTPC Ltd, Gautambudh Nagar (UP), followed.” 9. Since there is no dispute that the taxies were hired by assessee during the course of its business and has never taken possession thereof and the taxi’s operator remained custodian of taxies during the course of their operations and have been operated by drivers of the taxi’s operators a…

Hll Life Care Ltd., Noida vs. ACIT, Noida

ITA 2951/DEL/2016[2010-11]Status: DisposedITAT Delhi19 Jun 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Kuldip Singh

For Appellant: Sh. Ravi Bhatia, CAFor Respondent: Sh. B.R. Mishra, Sr. DR
Section 194Section 194C

…e. Therefore, following our order in the case of NTPC as well as in the case of Accenture Services (P) Ltd., the assessee would be liable to deduct the tax on such payment under sec. 194C of the Act and not under s. 194-I. ACIT vs. Accenture Services (P) Ltd. 44 SOT 290; ACIT vs. NTPC Ltd, Gautambudh Nagar (UP), followed.” 9. Since there is no dispute that the taxies were hired by assessee during the course of its business and has never taken possession thereof and the taxi’s operator remained custodian of taxies during the course of their operations and have been operated by drivers of the taxi’s operators a…

Asst CIT (TDS) 1(3), Mumbai vs. Mumbai Port Trust, Mumbai

ITA 463/MUM/2015[2011-12]Status: DisposedITAT Mumbai11 Oct 2017AY 2011-12
For Appellant: Shri Hari S. RahejaFor Respondent: Shri Saurabh Kumar Rai-DR
Section 133ASection 194Section 194CSection 194JSection 201Section 254(1)Section 316

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ आई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“I”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./3166-3168/Mum/2014, आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 to 2010-…

DCIT (TDS) 1(3), Mumbai vs. Mumbai Port Trust, Mumbai

ITA 3930/MUM/2015[2012-13]Status: DisposedITAT Mumbai11 Oct 2017AY 2012-13
For Appellant: Shri Hari S. RahejaFor Respondent: Shri Saurabh Kumar Rai-DR
Section 133ASection 194Section 194CSection 194JSection 201Section 254(1)Section 316

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ आई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“I”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./3166-3168/Mum/2014, आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 to 2010-…

ITO (TDS) 2(3), Mumbai vs. Mumbai Port Trust & Tender Branch, Mumbai

ITA 3168/MUM/2014[2010-11]Status: DisposedITAT Mumbai11 Oct 2017AY 2010-11
For Appellant: Shri Hari S. RahejaFor Respondent: Shri Saurabh Kumar Rai-DR
Section 133ASection 194Section 194CSection 194JSection 201Section 254(1)Section 316

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ आई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“I”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./3166-3168/Mum/2014, आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 to 2010-…

ITO (TDS) 2(3), Mumbai vs. Mumbai Port Trust & Tender Branch, Mumbai

ITA 3167/MUM/2014[2009-10]Status: DisposedITAT Mumbai11 Oct 2017AY 2009-10
For Appellant: Shri Hari S. RahejaFor Respondent: Shri Saurabh Kumar Rai-DR
Section 133ASection 194Section 194CSection 194JSection 201Section 254(1)Section 316

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ आई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“I”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./3166-3168/Mum/2014, आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 to 2010-…

ITO (TDS) 2(3), Mumbai vs. Mumbai Port Trust & Tender Branch, Mumbai

ITA 3166/MUM/2014[2008-09]Status: DisposedITAT Mumbai11 Oct 2017AY 2008-09
For Appellant: Shri Hari S. RahejaFor Respondent: Shri Saurabh Kumar Rai-DR
Section 133ASection 194Section 194CSection 194JSection 201Section 254(1)Section 316

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ आई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“I”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./3166-3168/Mum/2014, आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 to 2010-…

M/S Ac Cargo Management P.Ltd, Cochin vs. The ITO, Cochin

In the result, the appeal of the assessee is partly allowed

ITA 320/COCH/2013[2007-08]Status: DisposedITAT Cochin23 Mar 2017AY 2007-08

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No. 320/Coch/2013. िनधा"रण वष" /Assessment Year : 2007-2008. Vs. M/S. Ac Cargo Management The Income Tax Officer, Pvt. Ltd, Ward 1(1) 1St Floor, Chacko Chambers, Kochi Civil Lines Road, Palarivattom, Kochi 682 025. [Pan Aaeca 2206K] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ"

For Appellant: Shri. R. Krishnan, C.A
Section 194Section 194CSection 194ISection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL : COCHIN BENCH: KOCHI. [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE. K., JUDICIAL MEMBER] आयकर अपील सं./I.T.A. No. 320/Coch/2013. िनधा"रण वष" /Assessment year : 2007-2008. Vs. M/s. AC Cargo Management The Income Tax Officer, Pvt. Ltd, Ward 1(1) 1st floor, Chacko Chambers, Kochi Civil Lines Road, Palarivattom, Kochi 682 025. [PAN AAECA 2206K] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ" अपीलाथ" क" ओर से/ Appellant by : Shri. R. Krishnan, C.A. : Shri. A. Dhanaraj, Sr. D.R ू"यथ" क" ओर से /Respondent by सुनवाई क"…

Lbs Manpower Service Pvt. Ltd., Mumbai vs. ITO - 9 (2) (2), Mumbai

In the result, the appeal filed by the assessee is hereby

ITA 2743/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Dec 2016AY 2012-13

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2743/Mum/2016 (िनधा"रण वष" / Assessment Year: 2012-13) Lbs Manpower Service Pvt. बनाम/ Income Tax Officer 9(2)(2) Ltd. Aaykar Bhawan, Vs. C/O. Shankarlal Jain & Queens Road, Associates Mumbai - 400020 12, Engineer Building, 265, Princess Street, Mumbai - 400020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabcl9892K (अपीलाथ" /Appellant) (""थ" / Respondent) ..

For Appellant: Shri S. L. JainFor Respondent: Shri M. C. Omi Ningson
Section 142(1)Section 143(1)Section 143(2)Section 194Section 194CSection 194ISection 40

…erefore, the car expenses to the tune of Rs.1,68,000/- is liable to be allowed in view of the provision u/s.194I of the Act and also placed reliance on the law settled in DCIT Vs. Satish Agrawal & Co. 124 TTJ 542 (Agr) and ACIT Vs. Accenture Services (P) Ltd. 44 SOT 290 (Mum) and ITO (TDS) Vs. Indian Oil Corpn 13 ITR (T) 79 Delhi and Hindustan Coca Cola Bevarges (P) Ltd. Vs. CIT 293 ITR 226 (SC). On the other hand, learned departmental representative has placed reliance on the order passed by the CIT(A) in question. Keeping in view of the argument advanced by the learned representative of the parties and perused…

ITO TDS 1(2), Mumbai vs. Chinubhai Kalidas & Bros, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5459/MUM/2013[2011-12]Status: DisposedITAT Mumbai23 Sept 2016AY 2011-12

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Dilip DamleFor Respondent: Shri Rakesh Kumar Agarwal
Section 194Section 194CSection 194ISection 194JSection 201Section 201(1)

…rental of machineries which attract deduction of tax at source u/s 194I of the Act. 15. On the other hand, the learned representative for respondent- assessee pointed out that Mumbai Bench of the Tribunal in the case of ACIT vs. Accenture Services (P.) Ltd., 44 SOT 290 (Mum.) has held that Sec. 194I of the Act is not attracted where payments are made for availing of transport services inspite of the fact that it involved use of transport vehicles. 16. We have carefully considered the rival submissions. The charge being made by the Assessing Officer is that payment to contractors involved charges for renting of…

ITO TDS 1(2), Mumbai vs. Chinubhai Kalidas & Bros, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1515/MUM/2013[2008-09]Status: DisposedITAT Mumbai23 Sept 2016AY 2008-09

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Dilip DamleFor Respondent: Shri Rakesh Kumar Agarwal
Section 194Section 194CSection 194ISection 194JSection 201Section 201(1)

…rental of machineries which attract deduction of tax at source u/s 194I of the Act. 15. On the other hand, the learned representative for respondent- assessee pointed out that Mumbai Bench of the Tribunal in the case of ACIT vs. Accenture Services (P.) Ltd., 44 SOT 290 (Mum.) has held that Sec. 194I of the Act is not attracted where payments are made for availing of transport services inspite of the fact that it involved use of transport vehicles. 16. We have carefully considered the rival submissions. The charge being made by the Assessing Officer is that payment to contractors involved charges for renting of…

ITO TDS 1(2), Mumbai vs. Chinubhai Kalidas & Bros, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1514/MUM/2013[2010-11]Status: DisposedITAT Mumbai23 Sept 2016AY 2010-11

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Dilip DamleFor Respondent: Shri Rakesh Kumar Agarwal
Section 194Section 194CSection 194ISection 194JSection 201Section 201(1)

…rental of machineries which attract deduction of tax at source u/s 194I of the Act. 15. On the other hand, the learned representative for respondent- assessee pointed out that Mumbai Bench of the Tribunal in the case of ACIT vs. Accenture Services (P.) Ltd., 44 SOT 290 (Mum.) has held that Sec. 194I of the Act is not attracted where payments are made for availing of transport services inspite of the fact that it involved use of transport vehicles. 16. We have carefully considered the rival submissions. The charge being made by the Assessing Officer is that payment to contractors involved charges for renting of…

ITO TDS 1(2), Mumbai vs. Chinubhai Kalidas & Bros, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1513/MUM/2013[2009-10]Status: DisposedITAT Mumbai23 Sept 2016AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Dilip DamleFor Respondent: Shri Rakesh Kumar Agarwal
Section 194Section 194CSection 194ISection 194JSection 201Section 201(1)

…rental of machineries which attract deduction of tax at source u/s 194I of the Act. 15. On the other hand, the learned representative for respondent- assessee pointed out that Mumbai Bench of the Tribunal in the case of ACIT vs. Accenture Services (P.) Ltd., 44 SOT 290 (Mum.) has held that Sec. 194I of the Act is not attracted where payments are made for availing of transport services inspite of the fact that it involved use of transport vehicles. 16. We have carefully considered the rival submissions. The charge being made by the Assessing Officer is that payment to contractors involved charges for renting of…