ACIT v. Jet Airways India Pvt. Ltd.

395 ITR 230High Court#20730 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2020.

Judgments citing ACIT v. Jet Airways India Pvt. Ltd.

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

…e is in appeal as per ground No. 2 and AO is also in the appeal as Ground No. 1 and 2 of the appeal. The ld Authorised Representative submitted that the issue is squarely covered in favour of the assessee by the decision of ACIT Vs. Jet Airways India Pvt. Ltd 395 ITR 230 wherein it has been held that these are not the charges falling u/s 194I of the Act. He specifically referred to the order of the coordinate bench in ITA No. 5264/Mum/2012 dated 23.10.2013 in case of Jet Airways which has been upheld by honourable High court. He further submitted that the assessee has utilized the standard facilities, which does…

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

…e is in appeal as per ground No. 2 and AO is also in the appeal as Ground No. 1 and 2 of the appeal. The ld Authorised Representative submitted that the issue is squarely covered in favour of the assessee by the decision of ACIT Vs. Jet Airways India Pvt. Ltd 395 ITR 230 wherein it has been held that these are not the charges falling u/s 194I of the Act. He specifically referred to the order of the coordinate bench in ITA No. 5264/Mum/2012 dated 23.10.2013 in case of Jet Airways which has been upheld by honourable High court. He further submitted that the assessee has utilized the standard facilities, which does…

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

…e is in appeal as per ground No. 2 and AO is also in the appeal as Ground No. 1 and 2 of the appeal. The ld Authorised Representative submitted that the issue is squarely covered in favour of the assessee by the decision of ACIT Vs. Jet Airways India Pvt. Ltd 395 ITR 230 wherein it has been held that these are not the charges falling u/s 194I of the Act. He specifically referred to the order of the coordinate bench in ITA No. 5264/Mum/2012 dated 23.10.2013 in case of Jet Airways which has been upheld by honourable High court. He further submitted that the assessee has utilized the standard facilities, which does…

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)

…ssengers on behalf of the Airport Authority there was no legal mandate to deduct TDS. The Ld. AR further submitted that the coordinate Bench decision in the case of Jet Airways has also been upheld by the Hon’ble Bombay High Court which has been reported in 395 ITR 230 (Bom). The Ld. AR further cited CBDT Circular No.21/2017 dated 12th June, 2017 wherein it is stated that the Department has accepted the decision of Hon’ble Bombay High Court and that no further appeal has been filed before the Hon’ble Apex Court. 6 5.0 We have carefully considered the facts of the case and the arguments advanced by both the…

ACIT v. Jet Airways India Pvt. Ltd. (395 ITR 230) — Cited in 4 Judgments | BharatTax