ACIT v. Real Image Media Technologies P. Ltd.

114 ITD 573Income Tax Appellate Tribunal2008#3970 most cited

What is ACIT v. Real Image Media Technologies P. Ltd. authority for?

Section 43B of the Income Tax Act, 1961, which requires certain statutory liabilities to be paid by a specific due date for allowability of deduction, does not apply to service tax if the service tax has not become payable due to non-receipt of payments from the service recipient. This is because section 43B refers to a "sum payable by the assessee".

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

ACIT v. Real Image Media Technologies P. Ltd. · section 43B · service tax · payable · non-receipt of payments · deduction · Income Tax Act

Also reported as

306 ITR 106116 TTJ 9649 DTR 261

Sections most often in play

Section 115JBSection 143(1)Section 234ASection 234BSection 234CSection 250Section 29Section 37(1)

Issues it is cited on

actual payment basistax benefitviolation of natural justicemercantile system of accountinginterest under section 234ainterest under section 234badmission of additional evidencesection 43bsection 43section 29section 234bsection 37(1)

Judgments citing ACIT v. Real Image Media Technologies P. Ltd.

Ahluwalia Erectors & Fabricators Private Limited, Kota vs. DCIT/ACIT Cir-2, Kota

In the result the appeal of

ITA 199/JPR/2025[2022-23]Status: DisposedITAT Jaipur12 Nov 2025AY 2022-23
For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT
Section 143(1)Section 234ASection 250Section 438Section 43B

…l be applicable in case of assessee as the ratio laid down by the Noble & Hawitt (I)(P.) Ltd.. (supra) will be squarely applicable in the present case. Thus, the appeal of the assessee is allowed.”. 1.4.3 ACIT v. Real Image Media Technologies (P.) Ltd. (2008) 114 ITD 573 ITAT Chennai, 2008 (DC 7-13) held that, “16. If there is no liability to make the payment to the credit of Central Government because of non-receipt of payments from the receiver of the services, then it cannot be said that such service tax has become payable in terms of clause (a) of section 43B because that clause specifically mentions "sum pay…

Ahluwalia Erectors & Fabricators Private Limited, Kota vs. DCIT/ACIT Cir-2, Kota

In the result the appeal of

ITA 198/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT
Section 143(1)Section 234ASection 250Section 43B

…l be applicable in case of assessee as the ratio laid down by the Noble & Hawitt (I)(P.) Ltd.. (supra) will be squarely applicable in the present case. Thus, the appeal of the assessee is allowed.”. 1.4.3 ACIT v. Real Image Media Technologies (P.) Ltd. (2008) 114 ITD 573 ITAT Chennai, 2008 (DC 7-13) held that, “16. If there is no liability to make the payment to the credit of Central Government because of non-receipt of payments from the receiver of the services, then it cannot be said that such service tax has become payable in terms of clause (a) of section 43B because that clause specifically mentions "sum pay…

Ahluwalia Erectors & Fabricators Private Limited, Kota vs. DCIT/ACIT Cir-2, Kota

In the result the appeal of

ITA 197/JPR/2025[2019-20]Status: DisposedITAT Jaipur12 Nov 2025AY 2019-20
For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT
Section 143(1)Section 234ASection 250Section 438Section 43B

…be applicable in case of assessee as the ratio laid down by the Noble & Hawitt (I)(P.) Ltd.. (supra) will be squarely applicable in the present case. Thus, the appeal of the assessee is allowed.”. 1.4.3 ACIT v. Real Image Media Technologies (P.) Ltd. (2008) 114 ITD 573 ITAT Chennai, 2008 (DC 7-13) held that, “16. If there is no liability to make the payment to the credit of Central Government because of non-receipt of payments from the receiver of the services, then it cannot be said that such service tax has become payable in terms of clause (a) of section 43B because that clause specifically mentions "sum pay…

Bhanupratap Santprasad Singh, Parbhani Maharashtra vs. Income Tax Officer, Ward Hingoli, Parbhani, Maharashtra

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 251/PUN/2024[2018-19]Status: DisposedITAT Pune23 Oct 2024AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.251/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Bhanupratap Santprasad Vs. Ito, Ward- Hingoli, Singh, Parbhani. Pandharkar Niwas, Dnayneshwar Nagar, Parbhani- 431401. Pan : Awgps7884J Appellant Respondent Assessee By : Shri Darshan R Gattani Revenue By : Shri Keyur Patel Date Of Hearing : 07.08.2024 Date Of Pronouncement : 23.10.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 14.12.2023 Passed By Ld. Addl./Jcit(A)-3, Bengaluru For The Assessment Year 2018-19 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Cit(Appeals) Has Erred In Upholding The Addition Of Rs.30,46,456/- Made By The Centralized Processing Centre (Cpc) On Account Of Disallowance U/S 43B For Non-Payment Of Service Tax, Even Though Neither The Tax Amount Was Received From The Customer Nor Was The Service Tax Amount Debited To Profit & Loss Account. Therefore, The Same May Be Deleted.

For Appellant: Shri Darshan R GattaniFor Respondent: Shri Keyur Patel
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.251/PUN/2024 िनधा"रण वष" / Assessment Year: 2018-19 Bhanupratap Santprasad Vs. ITO, Ward- Hingoli, Singh, Parbhani. Pandharkar Niwas, Dnayneshwar Nagar, Parbhani- 431401. PAN : AWGPS7884J Appellant Respondent Assessee by : Shri Darshan R Gattani Revenue by : Shri Keyur Patel Date of hearing : 07.08.2024 Date of pronouncement : 23.10.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 14.12.2023 p…

Hubli Electricity Supply, Hubballi vs. Deputy Commissioner of Income Tax, Circle 1(1), Huballi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 341/BANG/2023[2010-11]Status: DisposedITAT Bangalore01 Dec 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Smt. Prathibha R., A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 194CSection 194JSection 201Section 250Section 40

…ITA No.341/Bang/2023 Hubli Electricity Supply, Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 Hubli Electricity Supply 0, PB Road, Navanagar DCIT Hubli 580 025 Vs. Circle-1(1) Hubli PAN NO : AABCH3176J APPELLANT RESPONDENT Appellant by : Smt. Prathibha R., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 30.11.2023 Date of Pronouncement : 01.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of NFAC passed…

Ahluwalia Erectors & Fabricators Private Limited, Jaipur vs. ACIT, Kota

In the result, the appeal of the assessee is partly allowed as indicated hereinabove

ITA 433/JPR/2022[2017-18]Status: DisposedITAT Jaipur11 Oct 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri A.S. Nehra Addl. CITa
Section 143(3)Section 234B

…s that the assessee has sought to evade tax under the mercantile system of accounting. We are of the view that it is not for the revenue authorities to tell the assessee how to maintain its accounts”. 3.2 ACIT v. Real Image Media Technologies (P.) Ltd. (2008) 114 ITD 573 ITAT Chennai, 2008 held that, “16. If there is no liability to make the payment to the credit of Central Government because of non- receipt of payments from the receiver of the services, then it cannot be said that such service tax has become payable in terms of clause (a) of section 43B because that clause specifically mentions "sum payable by t…

The ACIT, Valsad Circle, Valsad vs. M/S. Savita Construction Pvt. Ltd., Valsad

In the result, the appeal of the Revenue is dismissed

ITA 3495/AHD/2015[2009-10]Status: DisposedITAT Surat26 Jul 2021AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Asstt. Commissioner Of M/S Savita Construction Income Tax, Valsad Circle Pvt. Ltd., Vs Room No.208, 2Nd Floor, New Gidc, Income Tax Office, “Palak Gundiav, Valsad Arcade” Shnatinagar, Pan : Aafcs 3408 Q Tithal Road, Valsad-396001 Revenue / Appellant Assessee /Respondent

Section 143(1)Section 143(2)Section 147oSection 148Section 254(1)Section 43B

…8) 166 Taxman 48 (Del)  ITO Vs. Shri Sanjay Rampayare Prajapati ITA No.2401/Ahd/2017 (ITAT Ahd)  SDCE Projects Pvt. Ltd. Vs DCIT, ITA No.2556/Ahd/2017 (ITAT Ahd) 7 M/s Savita Construction Pvt. Ltd.  ACIT vs. Real Image Media Techonologies (P) Ltd., (2008) 114 ITD 573 (Chennai) (ITAT, Chennai)  DCIT, vs. M/s TSG Global Service Pvt. Ltd. ITA No.185/Kol/2019 (ITAT, Kol) 7. We have considered the rival submission of both the parties. We have also perused the order of lower authorities. We have also deliberated of various case law relied by Ld. AR of the assessee. The Assessing Officer made addition of aggregate…

ACIT - 32 (3), Mumbai vs. Rajiv R. Ahuja, Mumbai

In the result, this appeal filed by the Revenue stands dismissed

ITA 3402/MUM/2018[2012-13]Status: DisposedITAT Mumbai08 Sept 2020AY 2012-13
Section 43B

…a which the payments are received towards value of taxable service. Therefore, Ld. CIT (A) has deleted the addition. The similar issue is covered by the decision of Chennai Bench of the Tribunal in the case of ACIT vs. Real Image Media Technologies (P) Ltd. - 114 ITD 573. Further, the assessee's service provider is merely acting as an agent of the government, he is not entitled to claim x deduction on account of service tax, therefore, no disallowance can be made on analogy of service tax and excise duty. 19. During the course of hearing, the Ld. D.R. could not produce any contrary decision. Therefore, we confir…

M/S. C.S. Datamation Research Services Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 3915/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2020AY 2011-12
For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Jagdish Singh, Sr. DR
Section 271Section 271(1)(c)Section 274Section 43B

…rd nor did it debit the said amount as an expenditure in the Profit & Loss Account, no disallowance u/s 43B can be made. He also relied on the decision of Chennai Bench of the Tribunal in the case of ACIT vs. Real Image Media Technologies (P) Ltd. reported in 116 TTJ 964 and the decision of the Delhi Bench of the Tribunal in the case Tristar Intech (P) Ltd. vs. ACIT, ITA No.1457/Del/2010, order dated 7th September, 2015 wherein similar view has been taken by the Tribunal. Referring to the audited financials of the assessee for the impugned assessment year, he submitted that the assessee has not claimed such servi…

The ACIT, Kochi vs. M/S.Kunnel Engineers & Contractors P. Ltd, Kochi

ITA 653/COCH/2019[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 43B

…ssessee had credited the Ltd. (supra), the CIT(A) observed that the question of disallowing the deduction not claimed would not arise. The CIT(A) relied on the decision of the ITAT, Chennai in the case of ACIT vs. Real Image Media Technologies (P) Ltd (2008) (114 ITD 573), wherein facts were distinguished from the decision of Calcutta High Court in the case of Chowranghee Sales Bureau Ltd. vs. CIT (1977) (110 ITR 385), wherein it was held that sales tax is a part of trading receipt, whereas Service Tax is not. The CIT(A) also placed reliance on the judgment of the Kerala High Court in the case of Kerala State El…

Dy.C.I.T. 1, Bhilai(Cg) vs. Shri Sandeep Surendran Nair, Bhilai(Cg)

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 318/BIL/2014[2011-12]Status: DisposedITAT Raipur08 Nov 2019AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

…Loss A/c and no deduction has been claimed by debiting Profit & Loss A/c and consequentially, the same could not attract disallowance under the provisions of Section 43B of the Act. The decisions in the case of ACIT vs. Real Image Media Technologies (P) Ltd. 116 TTJ 964 (ITAT Mum.) & in the case of Pharma Search Vs. ACIT 53 SOT 1 (ITAT Mum.) fortifies the said view. 26. Further, the disallowance made by the A.O deserves to be deleted on one more aspect that since the appellant is accounting for the Service Tax liability under separate Account therefore, it has not claimed any deduction of service tax nor did it…

Dy.C.I.T. 1 vs. Shri Sandeep Surendran Nair, Bhilai(Cg)

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 222/BIL/2014[2010-11]Status: DisposedITAT Raipur08 Nov 2019AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

…Loss A/c and no deduction has been claimed by debiting Profit & Loss A/c and consequentially, the same could not attract disallowance under the provisions of Section 43B of the Act. The decisions in the case of ACIT vs. Real Image Media Technologies (P) Ltd. 116 TTJ 964 (ITAT Mum.) & in the case of Pharma Search Vs. ACIT 53 SOT 1 (ITAT Mum.) fortifies the said view. 26. Further, the disallowance made by the A.O deserves to be deleted on one more aspect that since the appellant is accounting for the Service Tax liability under separate Account therefore, it has not claimed any deduction of service tax nor did it…

DCIT 2(2), Mumbai vs. Knight Frank (I) P. Ltd, Mumbai

In the result, appeal filed by the assessee is partly allowed and the revenue’s appeal is dismissed

ITA 3256/MUM/2013[2009-10]Status: DisposedITAT Mumbai18 Mar 2019AY 2009-10

Bench: Shri G.S. Pannu (Vp) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-2010 M/S Knight Frank (I) Pvt. Ltd., The Addl. Commissioner Of C/O Kalyaniwalla & Mistry, Income Tax – 2(2), Army & Navy Building, Room No. 548, 5Th Floor, 3Rd Floor, 148 M.G. Road, Fort, Vs. Aayakar Bhavan, M.K. Marg, Mumbai - 400001 Mumbai Pan: Aaack1544J (Appellant) (Respondent) & Assessment Year: 2009-2010 The Dcit – 2(2), M/S Knight Frank (India) Pvt. Ltd. Room No. 545, Paville House, Near Twin Towers, Aayakar Bhavan, M.K. Road, Off. Veer Savarkar Marg, Mumbai - 400020 Vs. Prabhadevi, Mumbai - 400025 Pan: Aaack1544J (Appellant) (Respondent) Assessee By : Shri M.M. Golwala & Amey Wagle (Ar) Revenue By : Shri Rajesh Kumar Yadav & S.K. Mishra (Dr) Date Of Hearing: 21/12/2018 Date Of Pronouncement: 18/03/2019

For Appellant: Shri M.M. Golwala & Amey Wagle (AR)For Respondent: Shri Rajesh Kumar Yadav &
Section 143Section 145Section 145ASection 251(2)Section 40Section 43BSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI BEFORE SHRI G.S. PANNU (VP) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-2010 M/s Knight Frank (I) Pvt. Ltd., The Addl. Commissioner of C/o Kalyaniwalla & Mistry, Income Tax – 2(2), Army & Navy Building, Room No. 548, 5th Floor, 3rd Floor, 148 M.G. Road, Fort, Vs. Aayakar Bhavan, M.K. Marg, Mumbai - 400001 Mumbai PAN: AAACK1544J (Appellant) (Respondent) & Assessment Year: 2009-2010 The DCIT – 2(2), M/s Knight Frank (India) Pvt. Ltd. Room No. 545, Paville House, Near Twin Towers, Aayakar Bhavan, M.K. Road, Off. Veer Savarkar Marg, Mumbai - 400020…

Fareed Anwar, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 825/JPR/2013[2009-10]Status: DisposedITAT Jaipur24 May 2017AY 2009-10
For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri Ajay Malik (Addl.CIT)
Section 201Section 201oSection 40Section 43B

…d not receive the amount on which service tax was payable from the parties to whom services were rendered and thus, the provisions of section 43B were not attracted. 3.7 Hon’ble ITAT Chennai Bench in the case of Real Image Media Technologies (P.) Ltd. [2008] 114 ITD 573 (Chennai) on the issue of Service Tax getting covered by the provisions of section 43B was of the view that the rigours of section 43B might be applicable to the case of sales-tax or excise 7 Shri Fareed Anwar Vs ITO,Ward 6(3),Jaipur duty but the same could not be said to be the position in case of service-tax because of the following two reason…

DCIT 10(3), Mumbai vs. Toscano Infrastructure P.Ltd, Thane

Appeal stands allowed for statistical purposes

ITA 6850/MUM/2014[2009-10]Status: DisposedITAT Mumbai02 May 2017AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram & Shri RahulFor Respondent: Dr. A.K.Nayak, Ld. DR
Section 133ASection 143(3)Section 143(3)(iii)Section 147

…n Pharma Search Vs. ACIT [supra] becomes relevant where the Tribunal after considering the judgment of Hon’ble Delhi High Court in CIT Vs. Noble & Hewitt (I)(P) Ltd. [2008 305 ITR 324] & Chennai Tribunal in ACIT Vs. Real Image Media Technologies P. Ltd. [2008 114 ITD 573] coupled with apex court judgment in Chowringhee Sales Bureau P. Ltd. [1977 110 ITR 385] held that the rigor of Section 43B could not be applied in case no service tax was payable by the assessee as per relevant service tax rules. Further, Hon’ble Jurisdictional Bombay High court in CIT Vs. Ovira Logistics Private Limited [ITA No. 1023 of 2013 17…

DCIT 10(3), Mumbai vs. Toscano Infrastructure P.Ltd, Thane

Appeal stands allowed for statistical purposes

ITA 6849/MUM/2014[2010-11]Status: DisposedITAT Mumbai02 May 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram & Shri RahulFor Respondent: Dr. A.K.Nayak, Ld. DR
Section 133ASection 143(3)Section 143(3)(iii)Section 147

…n Pharma Search Vs. ACIT [supra] becomes relevant where the Tribunal after considering the judgment of Hon’ble Delhi High Court in CIT Vs. Noble & Hewitt (I)(P) Ltd. [2008 305 ITR 324] & Chennai Tribunal in ACIT Vs. Real Image Media Technologies P. Ltd. [2008 114 ITD 573] coupled with apex court judgment in Chowringhee Sales Bureau P. Ltd. [1977 110 ITR 385] held that the rigor of Section 43B could not be applied in case no service tax was payable by the assessee as per relevant service tax rules. Further, Hon’ble Jurisdictional Bombay High court in CIT Vs. Ovira Logistics Private Limited [ITA No. 1023 of 2013 17…

Toscano Infrastructure P.Ltd, Thane vs. DCIT 10-(3), Mumbai

Appeal stands allowed for statistical purposes

ITA 6578/MUM/2014[2010-11]Status: DisposedITAT Mumbai02 May 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram & Shri RahulFor Respondent: Dr. A.K.Nayak, Ld. DR
Section 133ASection 143(3)Section 143(3)(iii)Section 147

…n Pharma Search Vs. ACIT [supra] becomes relevant where the Tribunal after considering the judgment of Hon’ble Delhi High Court in CIT Vs. Noble & Hewitt (I)(P) Ltd. [2008 305 ITR 324] & Chennai Tribunal in ACIT Vs. Real Image Media Technologies P. Ltd. [2008 114 ITD 573] coupled with apex court judgment in Chowringhee Sales Bureau P. Ltd. [1977 110 ITR 385] held that the rigor of Section 43B could not be applied in case no service tax was payable by the assessee as per relevant service tax rules. Further, Hon’ble Jurisdictional Bombay High court in CIT Vs. Ovira Logistics Private Limited [ITA No. 1023 of 2013 17…

Toscano Infrastructure P.Ltd, Thane vs. DCIT 10-(3), Mumbai

Appeal stands allowed for statistical purposes

ITA 6577/MUM/2014[2009-10]Status: DisposedITAT Mumbai02 May 2017AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram & Shri RahulFor Respondent: Dr. A.K.Nayak, Ld. DR
Section 133ASection 143(3)Section 143(3)(iii)Section 147

…n Pharma Search Vs. ACIT [supra] becomes relevant where the Tribunal after considering the judgment of Hon’ble Delhi High Court in CIT Vs. Noble & Hewitt (I)(P) Ltd. [2008 305 ITR 324] & Chennai Tribunal in ACIT Vs. Real Image Media Technologies P. Ltd. [2008 114 ITD 573] coupled with apex court judgment in Chowringhee Sales Bureau P. Ltd. [1977 110 ITR 385] held that the rigor of Section 43B could not be applied in case no service tax was payable by the assessee as per relevant service tax rules. Further, Hon’ble Jurisdictional Bombay High court in CIT Vs. Ovira Logistics Private Limited [ITA No. 1023 of 2013 17…

D.C.I.T.RG.8(3), Mumbai vs. Sanofi Synthelabo (I) Pvt. Ltd., Mumbai

In the result, all the three appeals of Revenue are dismissed

ITA 7592/MUM/2011[2006-07]Status: DisposedITAT Mumbai22 Nov 2016AY 2006-07

Bench: Sri Mahavir Singh, Jm & Ashwani Taneja, Am

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND ASHWANI TANEJA, AM ITA No.6755/Mum/2011 (A.Y:2005-06) The Asst. Commissioner of Income Sanofi Synthelabo (India) Ltd. Tax-8(3), Room No.217, Aayakar 54/4, Sir Mathuradas Vasanji Bhavan, M.K. Marg, Mumbai-20 Vs. Road, Andheri (east) Mumbai-400093 PAN No.AACCT3824E Appellant .. Respondent Revenue by .. Miss. Anupama Singha, DR .. Shri J.D Mistry, AR Assessee by Shri Sanjiv M. Shah, AR Date of hearing .. 22-11-2016 Date of pronouncement .. 22-11-2016 O R D E R PER MAHAVIR SINGH, JM: These three appeals by the Revenue are arisin…

D.C.I.T. 8(3), Mumbai vs. Sanofi Syntheabo (India) Limited, Mumbai

In the result, all the three appeals of Revenue are dismissed

ITA 6755/MUM/2011[2005-06]Status: DisposedITAT Mumbai22 Nov 2016AY 2005-06

Bench: Sri Mahavir Singh, Jm & Ashwani Taneja, Am

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND ASHWANI TANEJA, AM ITA No.6755/Mum/2011 (A.Y:2005-06) The Asst. Commissioner of Income Sanofi Synthelabo (India) Ltd. Tax-8(3), Room No.217, Aayakar 54/4, Sir Mathuradas Vasanji Bhavan, M.K. Marg, Mumbai-20 Vs. Road, Andheri (east) Mumbai-400093 PAN No.AACCT3824E Appellant .. Respondent Revenue by .. Miss. Anupama Singha, DR .. Shri J.D Mistry, AR Assessee by Shri Sanjiv M. Shah, AR Date of hearing .. 22-11-2016 Date of pronouncement .. 22-11-2016 O R D E R PER MAHAVIR SINGH, JM: These three appeals by the Revenue are arisin…