ACIT v. Jet Airways India Ltd.

146 ITD 682Income Tax Appellate Tribunal2013#11972 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also reported as

158 TTJ 289

Judgments citing ACIT v. Jet Airways India Ltd.

DCIT-1(3)(1), , MUMBAI vs. M/S FUTURE ENTERPRISES LIMITED, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 512/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Ankush Kapoor
Section 143(3)Section 194HSection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.512/Mum./2023 (Assessment Year : 2013–14) Dy. Commissioner of Income Tax ……………. Appellant Circle–1(3)(1), Mumbai v/s M/s. Future Enterprises Limited Knowledge House, Shyam Nagar …………….Respondent Off J.V.R.L., Jogeshwari (East) Mumbai 400 060 PAN – AAACP6317L Assessee by : None Revenue by : Shri Ankush Kapoor Date of Hearing – 26/04/2023 Date of Order – 27/04/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the Revenue ch…

DCIT 9(3)(2), MUMBAI vs. FUTURE RETAIL LTD, MUMBAI

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 5959/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Aug 2020AY 2012-13

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5959/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri Vipul Joshi, ARFor Respondent: Mrs. Leena Shrivastava
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14A

…also perused the material placed on record as well as the orders passed by the revenue authorities. At the outset, we find that the Assessee has correctly placed reliance on the decision of the co- ordinate bench in the case of ACIT v. Jet Airways India Ltd (146 ITD 682) wherein it was held that “Payments to banks for utilization of credit card facilities are in nature of bank charges, and not commission, and therefore, no tax is deductible at source under section 194H”. The Delhi High Court in the case of JDS Apparels (P.) Ltd (370 ITR 454) has held that Commission' to bank on payments received from customers w…

INTERGLOBE AVIATION LTD.,,NEW DELHI vs. ACIT, NEW DELHI

Appeal is dismissed

ITA 4449/DEL/2013[2010-11]Status: DisposedITAT Delhi07 Jan 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Paramita M. Biswas, CIT DR
Section 194CSection 194JSection 196Section 201Section 201(1)Section 250

…ate bench has held that on PSF tax is not required to be deducted u/s 194J of the Act. 11. Further several decision relied up on by ld AR also supports a view that PSF is not „Rent‟ and hence not covered u/s 194 I of the act. In case of Jet Airways India Ltd [158 TTJ 289] the issue was whether the facilitation components and security fees falls under the provisions of section 194I of the Act or not. Coordinate bench held that it is not a rent which was upheld by the Hon‟ble High Court. Further in case of Go Airlines Ltd the issue was also whether the tax on PSF are covered by the provisions of section 194I of the…

ACIT, NEW DELHI vs. M/S. INTERGLOBE AVIATION LTD., NEW DELHI

Appeal is dismissed

ITA 223/DEL/2013[2010-11 (F.Y.- 2009-10)]Status: DisposedITAT Delhi07 Jan 2020

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Paramita M. Biswas, CIT DR
Section 194CSection 194JSection 196Section 201Section 201(1)Section 250

…ate bench has held that on PSF tax is not required to be deducted u/s 194J of the Act. 11. Further several decision relied up on by ld AR also supports a view that PSF is not „Rent‟ and hence not covered u/s 194 I of the act. In case of Jet Airways India Ltd [158 TTJ 289] the issue was whether the facilitation components and security fees falls under the provisions of section 194I of the Act or not. Coordinate bench held that it is not a rent which was upheld by the Hon‟ble High Court. Further in case of Go Airlines Ltd the issue was also whether the tax on PSF are covered by the provisions of section 194I of the…

INTERGLOBE AVIATION LTD.,NEW DELHI vs. ACIT, NEW DELHI

Appeal is dismissed

ITA 5347/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi07 Jan 2020

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Paramita M. Biswas, CIT DR
Section 194CSection 194JSection 196Section 201Section 201(1)Section 250

…ate bench has held that on PSF tax is not required to be deducted u/s 194J of the Act. 11. Further several decision relied up on by ld AR also supports a view that PSF is not „Rent‟ and hence not covered u/s 194 I of the act. In case of Jet Airways India Ltd [158 TTJ 289] the issue was whether the facilitation components and security fees falls under the provisions of section 194I of the Act or not. Coordinate bench held that it is not a rent which was upheld by the Hon‟ble High Court. Further in case of Go Airlines Ltd the issue was also whether the tax on PSF are covered by the provisions of section 194I of the…

ACIT, NEW DELHI vs. M/S. SPICE JET LTD., GURGAON

The appeal of the department is dismissed

ITA 6103/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi28 Feb 2019

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh, AdvFor Respondent: Ms. Deepika Mittal, CIT(DR)
Section 194HSection 194JSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-6103/Del/2015 (Assessment Year: 2012-13) ACIT Vs. Spice Jet Ltd. 319, Udyog Vihar, Circle-77(1) Phase-IV New Delhi Gurgaon PAN : AACCR1459F Appellant Respondent Assessee by : Sh. Tarundeep Singh, Adv. Revenue by : Ms. Deepika Mittal, CIT(DR) Date of Hearing 26.02.2019 Date of Pronouncement 28.02.2019 ORDER PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is preferred by the revenue against the order dated 28.08.2015 passed by the Ld. Commissioner of…

DCIT (TDS) - 1(3), MUMBAI vs. JET LITE (INDIA) LTD., MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 2355/MUM/2016[2012-13]Status: DisposedITAT Mumbai25 Sept 2017AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kocharआमकय अऩीर सं./I.T.A. No. 2355/Mum/2016 (नििाारण वषा / Assessment Year : 2012-13) बिाम/ Dy. Commissioner Of Income M/S Jet Lite (India) Ltd., Tax (Tds) 1(3), Siroya Centre, V. Room No. 604, 6 Th Floor, Sahar Airport Road, Smt. K.G. Mittal Ayurvedic Andheri (E), Hospital Bldg., Mumbai – 400 099. Charni Road (W), Mumbai – 400 002. स्थामी रेखा सं./ Pan Aadcs4480L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Nirav PoddarFor Respondent: Shri P.R. Ghosh, CIT DR
Section 133ASection 194CSection 194ISection 194JSection 201Section 201(1)

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आमकय अऩीर सं./I.T.A. No. 2355/Mum/2016 (नििाारण वषा / Assessment Year : 2012-13) बिाम/ Dy. Commissioner of Income M/s Jet Lite (India) Ltd., Tax (TDS) 1(3), Siroya Centre, v. Room No. 604, 6 th floor, Sahar Airport Road, Smt. K.G. Mittal Ayurvedic Andheri (E), Hospital Bldg., Mumbai – 400 099. Charni Road (W), Mumbai – 400 002. स्थामी रेखा सं./ PAN AADCS4480L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. Revenue by : Shri P.R. Gho…

DCIT CIR 6(1), MUMBAI vs. JSM CORPORATION P.LTD, MUMBAI

ITA 4477/MUM/2014[2011-12]Status: DisposedITAT Mumbai29 Jun 2016AY 2011-12

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Shailesh B. Dave, A.RFor Respondent: Shri Prakash Patnade, D.R
Section 194HSection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA Nos.4477 & 5858/M/2014 Assessment Years: 2011-12 & 2012-13 DCIT, Cir. 6(1), M/s. JSM Corporation Pvt. R.No.506, 5th Floor, Ltd., A-Wing, 3rd Fl., Todi Estate, Aayakar Bhavan, Vs. M.K. Road, S.J. Marg, Lower Parel (W), Mumbai - 400020 Mumbai – 400 013 PAN: AABCJ 4903B (Appellant) (Respondent) Present for: Assessee by : Shri Shailesh B. Dave, A.R. Revenue by : Shri Prakash Patnade, D.R. Date of Hearing : 21.06.2016 Date of Pronouncement : 29.06.2016 O R D E R Per Sanja…

DCIT8(3), MUMBAI vs. WAH RESTAURANTS P.LTD ( FORMERLY KNOWN AS M/S. MARS RESTAURATNS P.LTD), MUMBAI

In the result, appeal stands allowed for statistical purposes

ITA 1664/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Jan 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri Jitendra JainFor Respondent: Shri Nitin Waghmode
Section 194HSection 194ISection 40

…ecord. As can bee seen, the issue in dispute is squarely covered in favour of the assessee by a series of decisions of different benches of the Tribunal as under:– i) CIT v/s JDS Apparels, [2015] 53 Taxmann.com 139 (Del.) ii) ACIT V/s Jet Airways India Ltd., 146 ITD 682; and iii) ITO v/s Jet Airways India Ltd., 147 ITD 133. In view of the aforesaid, we do not find any infirmity in the order of the learned Commissioner (Appeals) which is accordingly upheld. Ground no.2, is dismissed. M/s. Wah Restaurants Pvt. Ltd. 11 12. In the result, Revenue’s appeal in ITA no.1664/Mum./2013, stands dismissed. ITA no.2012/Mum…

ACIT v. Jet Airways India Ltd. (146 ITD 682) — Cited in 9 Judgments | BharatTax