ACIT v. Dish TV India Ltd.

167 ITD 412Income Tax Appellate Tribunal2017#19442 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2024.

Judgments citing ACIT v. Dish TV India Ltd.

ACIT, Circle-2(1), Visakhapatnam vs. Vizag Seaport Pvt. Ltd., Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 383/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam12 Apr 2024AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No. 383/Viz/2017 (धनधाारणिर्ा/ Assessment Year : 2012-13) The Assistant Commissioner Of Vs. M/S. Vizag Seaport Pvt Ltd., Income Tax, Administrative Block, Circle-5(1), S4 Gallery, Port Area, Visakhapatnam. Visakhapatnam – 530035. (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) [Pan :Aabcv2484K] अपीलाथी की ओर से/ Assessee By : Sri Fenil A Bhatt, Ar प्रत्याथी की ओर से/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख/ Date Of Hearing : 15/02/2024 घोर्णा की तारीख/Date Of : /04/2024 Pronouncement O R D E R Pers. Balakrishnan:

For Appellant: Sri Fenil A Bhatt, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 36(1)(iii)Section 40

…gued that most of the maintenance includes unskilled labour and therefore should be considered as contractual. The Ld. AR also placed reliance on the following case laws: 1. CIT vs. S.K. Tekriwal (2014) 361 ITR 432 (Cal.) 2. Dish TV India Ltd vs. ACIT (2017) 167 ITD 412 (Mumbai ITAT) 3. Skylark Hospitality Pvt Ltd vs. DCIT (2018) 53 CCH 19 (Delhi) 4. Mission vs. ITO (ITA No. 1076/Kol/2014, dated 16/6/2015) 5. Roca Bathroom Products Pvt Ltd vs. JCIT (2016) 175 DTR 459 (Chennai ITAT 6. DCIT vs. Selvel Advertising P. Ltd (2015) 37 ITR (Trib.) 611 (Kolkata ITAT) 7. Element K. India Pvt Ltd vs. ITO (2014) 36 ITR (Tri…

At & T Global Network Services (India) Pvt. Ltd., New Delhi vs. JCIT, Special Range-1, New Delhi

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 7115/DEL/2017[2013-14]Status: DisposedITAT Delhi27 May 2019AY 2013-14

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

For Appellant: Shri Kanchan Kaushal, AdvocateFor Respondent: Shri H.K. Choudhary, CIT, DR
Section 143(3)Section 144CSection 92C

…pplied only to a case involving non-deduction of tax at source and cannot be applied to cases involving mere short-deduction of tax at source. Referring to the decision of the Mumbai Bench of the Tribunal in the case of ACIT vs. Dish TV India Ltd. reported in 167 ITD 412, he submitted that the Tribunal in the said decision has held that where tax was deductible u/s 194J, but was actually deducted u/s 194C, such a short-deduction would not meet the requirements of section 40(a)(ia) as the assessee could not be held as defaulter when there was only shortfall in deduction of TDS. Referring to the following decisions…

M/S at & T Global Network Services (India) Pvt. Ltd., Gurgaon vs. JCIT, New Delhi

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 5535/DEL/2016[2012-13]Status: DisposedITAT Delhi27 May 2019AY 2012-13

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

For Appellant: Shri Kanchan Kaushal, AdvocateFor Respondent: Shri H.K. Choudhary, CIT, DR
Section 143(3)Section 144CSection 92C

…pplied only to a case involving non-deduction of tax at source and cannot be applied to cases involving mere short-deduction of tax at source. Referring to the decision of the Mumbai Bench of the Tribunal in the case of ACIT vs. Dish TV India Ltd. reported in 167 ITD 412, he submitted that the Tribunal in the said decision has held that where tax was deductible u/s 194J, but was actually deducted u/s 194C, such a short-deduction would not meet the requirements of section 40(a)(ia) as the assessee could not be held as defaulter when there was only shortfall in deduction of TDS. Referring to the following decisions…

ACIT 18(1), Mumbai vs. Cig Realty Fund, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1197/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Jan 2018AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blethe Assistant Commissioner V. M/S. Cig Realty Fund Of Income –Tax – 18(1) C/O D.M. Harish & Co., Room No. 202, 2Nd Floor 305-309, Nilkanth Earnest House, Nariman Point 98, Marine Lines, Mumbai 400 002 Mumbai – 400 021 Pan : Aaatc 7307 E (Appellant) (Respondent) Assessee By : Ms. Mrugakshi K. Joshi Department By : Shri Saurabh Despande

For Appellant: Ms. Mrugakshi K. JoshiFor Respondent: Shri Saurabh Despande
Section 14A

…Cheminvest Limited v. CIT (supra) held that provisions of section 14A would not be applicable in the absence of any dividend/exempt income earned by the assessee during the Assessment Year. 3 M/s. CIG Realty Fund 5. In the case of Dish TV India Ltd. v. ACIT [167 ITD 412] following the decision of the Hon'ble Jurisdictional High Court it has been held as under: “11. After hearing the rival submissions and going through the order of the tax authorities below we noted that the assessee has not earned any exempt dividend income during the impugned Assessment Year. Since the assessee has not earned any exempt income…

ACIT v. Dish TV India Ltd. (167 ITD 412) — Cited in 4 Judgments | BharatTax