ACIT v. Motor Industries Co.

249 ITR 141High Court2001#12209 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also reported as

115 Taxmann 222

Sections most often in play

Section 12(4)(b)Section 143(3)Section 147 Section 148 Section 15 Section 195 Section 201 Section 201(1A)

Issues it is cited on

section 40a(i)section 194a(1)section 210 section 271c interest under section 201(1a)principal officer right to receive section 192 interest on securities section 194h section 40(a)(i)section 21

Judgments citing ACIT v. Motor Industries Co.

DCIT(TDS)-2(3), MUMBAI, MUMBAI vs. VIACOM 18 MEDIA PVT. LTD, MUMBAI

In the result, appeal of the revenue and cross-objection by the\nassessee are dismissed

ITA 961/MUM/2025[2018-19]Status: DisposedITAT Mumbai09 Sept 2025AY 2018-19

For Appellant: Shri Nimesh Vora/Ms. Moksha Mehta, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R

Section 201(1)Section 40

…{ "clean_text": "आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“F” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\n&\nSHRI ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER\nI.T.A. No. 961/Mum/2025\n Assessment Year: 2018-19\nDCIT(TDS)-2(3), Mumbai Vs Viacom 18 Media Pvt. Ltd.\nZion BIZ World\nSubhash Road\nVille Parle (East)\nMumbai - 400057\n[PAN: AAACM9164E]\nअपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent)\nC.O. No. 92/Mum/2025\n Assessment Year: 2018-19\nViacom 18 Media Pvt. Ltd.\nZion BIZ World\nSubhash Road\nVille Parle (East)\nMumbai - 400057\n[PAN: AA…

INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-1(2), BENGLAURU, BENGALURU vs. UNITEDLEX INDIA PVT. LTD. (EARLIER KNOWN AS I-RUNWAY INDIA PRIVATE LIMITED), BENGALURU

In the result, appeal of the revenue is dismissed

ITA 1243/BANG/2024[2015-16]Status: DisposedITAT Bangalore07 Apr 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year :2015-16

For Appellant: Smt. Manasa Ananthan, A.RFor Respondent: Ms. Neha Sahay, D.R

Section 143(3)Section 195Section 201Section 201(1)Section 250Section 40Section 9(1)(vii)

…for professional fee and that it did qualify for deduction u/s 37 of the Act. The Assessee also placed reliance on the following decision in this regard: a) Decision of the jurisdictional Karnataka High Court in the case of ACTT v. Motor Industries Company (249 ITR 141). In the context of section 195 of the Act, the Hon'ble High Court, inter alia, held that: "It is only, thereafter, at the time of credit of any income to the account of the payee or at the time of payment thereof that the liability to deduct income-tax at source would arise on the part of the assessee." (Our emphasis supplied) Unitedlex India P…

M/S IRUNWAY INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 229/BANG/2019[2015-16]Status: DisposedITAT Bangalore27 Apr 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2015-16 M/S. Irunway India Private Limited, Dcit, Vs. Regus Business Center, Office Circle – 3(1)(1), No.1015, Bengaluru. 10Th Floor, Tower-B, Unitech Cyber Park, Sector 39, Gurugram, Gurgaon, Haryana – 122 003. Pan : Aabci 5613 D Appellant Respondent

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 195Section 37Section 40

…nal fee and that it did qualify for deduction u/s 37 of the Act. The Assessee also placed reliance on the following decision in this regard: Page 31 of 34 a) Decision of the jurisdictional Karnataka High Court in the case of ACTT v. Motor Industries Company (249 ITR 141). In the context of section 195 of the Act, the Hon'ble High Court, inter alia, held that: "It is only, thereafter, at the time of credit of any income to the account of the payee or at the time of payment thereof that the liability to deduct income-tax at source would arise on the part of the assessee." (Our emphasis supplied) b) Decision of the…

INCOME TAX OFFICER, BANGALORE vs. M/S.DELL INDIA PVT.LTD.,, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

DELL INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), LTU, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

BIOCON LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, BANGALORE

ITA 1248/BANG/2014[2012-13]Status: DisposedITAT Bangalore21 Mar 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 190Section 201Section 201(1)Section 40

…he amount of provision for expenses as their respective income. Biocon Ltd., Bangalore Page 4 of 30 4.2 Before Ld CIT(A), the assessee also placed reliance on the decision rendered by Hon’ble Karnataka High Court in the case of ACIT vs. Motor Industries Co. (249 ITR 141) and submitted that the TDS provisions would apply only when the payees have an enforceable right to receive payments from the service recipients. Accordingly, it was argued that there is no requirement of deducting tax at source from year-end provisions, since it may or may not result in “sums chargeable to tax” in the hands of recipient. 4.3 T…

ADDL CIT LARGE TAX PAYER UNIT, MUMBAI vs. RELIANCE INDUSTRIES LTD, MUMBAI

In the result, appeals of the Revenue are dismissed whereas appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 4361/MUM/2012[2007-08]Status: DisposedITAT Mumbai12 Apr 2017AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm Addl. Commissioner Of Vs. M/S. Reliance Industries Ltd.,3Rd Income Tax, Large Tax Floor, Maker Payer Unit, Mumbai Chamber-Iv, 222, Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Addl. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit, Chamber-Iv, 222, Mumbai Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Asst. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit, Chamber-Iv, 222, Mumbai Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) Asst. Commissioner Of Vs. M/S. Reliance Industries Ltd.,3Rd Income Tax, Large Tax Floor, Maker Payer Unit, Mumbai Chamber-Iv, 222, Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Asst. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit

Section 143(3)Section 14ASection 195Section 40Section 43BSection 80I

…e case of CIT vs. Wesman Engineering Co. Pvt. Ltd., 188 ITR 327(SC) it was held that, “language of section 248 is wide enough to cover any order passed u/s.195”. In an another decision Hon’ble Karnataka High Court in the case of ACIT vs. Motor Industries Co., 249 ITR 141 has also entertained this argument that where an assessee was denying the very liability to deduct tax, the Tribunal was justified in entertaining the appeal in respect of the liability u/s.195 of IT Act and appeals relating to levy of interest. These two decisions are sufficient and suffice to state that the first appellate authority as well as…

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…t by the payer. [Refer: E.D. Sasoon & Co. Ltd: 26 ITR 27 (SC)]. (iii) Therefore, unless the recipient is vested with a right to receive payment from the payer, no income can be said to have accrued in the hands of such payee. b. ACIT v. Motor Industries Co.: 249 ITR 141 (Kar.) c. Ericsson Communication Ltd.: TS-523-HC-DEL h) Without prejudice, considering that similar payments were made by the applicant in preceding assessment years, without deduction of tax at source, which was always accepted by the Revenue, the applicant was under the bonafide belief that no tax was required to be deducted there from and acc…