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.

ACIT RG 8(3), Mumbai vs. Sanofi Synthellabo (I) Ltd, Mumbai

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

ITA 6720/MUM/2011[2004-05]Status: DisposedITAT Mumbai22 Nov 2016AY 2004-05

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…

DCIT, Circle-12(2), Kolkata vs. M/S. Selvel Advertising Pvt. Ltd., Kolkata

In the result, assessee’s appeal is allowed

ITA 2122/KOL/2014[2008-2009]Status: DisposedITAT Kolkata30 Sept 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri K.Narsimha Chary

Section 1Section 143(2)Section 143(3)Section 145ASection 263Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri K.Narsimha Chary, Judicial Member ITA No.2065/Kol/2013 & Assessment Year:2008-09 Selvel Advertising Pvt. Ltd. Commissioner of बनाम C/o M.L. Sahgal & Co. Income Tax, P-7, / V/s. Neelam Apartments, 3rd Chowringhee Square, Floor, Flat 3E, 61-B, Park Kolkata-700 016 Street, Kolkata-700 016 [PAN No.AAECS 8398 C] बनाम DCIT, Circle-12(2), P-7, M/s Selvel Advertising / V/s. Chowringhee Square, Pvt. Ltd., 10/1B, Aayakar Bhawan, 7h Floor, Diamond Harbour Road, Kolkata-700 069 Kolkata-700 027 .. अपीलाथ" /Ap…

Selevel Advertising Pvt Ltd, Kolkata vs. C.I.T Kolkata - IV, Kolkata

In the result, assessee’s appeal is allowed

ITA 2065/KOL/2013[2008-09]Status: DisposedITAT Kolkata30 Sept 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri K.Narsimha Chary

Section 1Section 143(2)Section 143(3)Section 145ASection 263Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri K.Narsimha Chary, Judicial Member ITA No.2065/Kol/2013 & Assessment Year:2008-09 Selvel Advertising Pvt. Ltd. Commissioner of बनाम C/o M.L. Sahgal & Co. Income Tax, P-7, / V/s. Neelam Apartments, 3rd Chowringhee Square, Floor, Flat 3E, 61-B, Park Kolkata-700 016 Street, Kolkata-700 016 [PAN No.AAECS 8398 C] बनाम DCIT, Circle-12(2), P-7, M/s Selvel Advertising / V/s. Chowringhee Square, Pvt. Ltd., 10/1B, Aayakar Bhawan, 7h Floor, Diamond Harbour Road, Kolkata-700 069 Kolkata-700 027 .. अपीलाथ" /Ap…

ACIT, Chennai vs. V.S.L.India Private Limited, Chennai

In the result, the appeal of the Department in ITA

ITA 1703/CHNY/2013[2008-09]Status: DisposedITAT Chennai01 Feb 2016AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. V. Vivekanandan, CIT. DRFor Respondent: Shri. R. Vijayaraghavan, Advocate
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

…n is not 'received, the service provider is not liable to make payment. Accordingly assessee has made mere provision for Service tax payable but it is not actually due as per relevant laws. This has been upheld in ACIT vs Real Image Media Technologies (P) Ltd 306 ITR 106. b) Research and Development Cess: Rs.20,52,737/=. . ITA Nos.1701 to 1703/2013. :- 25 -: The Company had provided ₹53,94,005/- . towards Research & Development Cess during the Assessment year 2007-08 which was disallowed in Asst year 2007-08. Research and Development cess pertains to Technical consultancy fees, and Management fees' payable to…

ACIT, Chennai vs. V.S.L.India Private Limited, Chennai

In the result, the appeal of the Department in ITA

ITA 1702/CHNY/2013[2007-08]Status: DisposedITAT Chennai01 Feb 2016AY 2007-08

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. V. Vivekanandan, CIT. DRFor Respondent: Shri. R. Vijayaraghavan, Advocate
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

…n is not 'received, the service provider is not liable to make payment. Accordingly assessee has made mere provision for Service tax payable but it is not actually due as per relevant laws. This has been upheld in ACIT vs Real Image Media Technologies (P) Ltd 306 ITR 106. b) Research and Development Cess: Rs.20,52,737/=. . ITA Nos.1701 to 1703/2013. :- 25 -: The Company had provided ₹53,94,005/- . towards Research & Development Cess during the Assessment year 2007-08 which was disallowed in Asst year 2007-08. Research and Development cess pertains to Technical consultancy fees, and Management fees' payable to…

ACIT, Chennai vs. V.S.L.India Private Limited, Chennai

In the result, the appeal of the Department in ITA

ITA 1701/CHNY/2013[2006-07]Status: DisposedITAT Chennai01 Feb 2016AY 2006-07

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. V. Vivekanandan, CIT. DRFor Respondent: Shri. R. Vijayaraghavan, Advocate
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

…n is not 'received, the service provider is not liable to make payment. Accordingly assessee has made mere provision for Service tax payable but it is not actually due as per relevant laws. This has been upheld in ACIT vs Real Image Media Technologies (P) Ltd 306 ITR 106. b) Research and Development Cess: Rs.20,52,737/=. . ITA Nos.1701 to 1703/2013. :- 25 -: The Company had provided ₹53,94,005/- . towards Research & Development Cess during the Assessment year 2007-08 which was disallowed in Asst year 2007-08. Research and Development cess pertains to Technical consultancy fees, and Management fees' payable to…

Alstom India Ltd, Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result: ITA No.5335/Mum/2014 is dismissed

ITA 5487/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Oct 2015AY 2007-08

Bench: Sh. A.D. Jain & Sh. Rajendraassessment Year: 2007-08 Pan : Aabca8679F Dy. Commr. Of Income-Tax, Vs. M/S. Alstom Projects India Ltd., The International, 5Th Floor, Circle 1(1), Mumbai. 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Assessment Year: 2007-08 Pan : Aabca8679F M/S. Alstom India Ltd. Vs. Addl. Commr. Of Income Tax, (Earlier Known As Alstom Projects Range 1(1), India Limited), Mumbai. Mumbai (Appellant) (Respondent) Assessment Year: 2009-10 Pan : Aabca8679F Dy. Commr. Of Income-Tax, Vs. M/S. Alstom India Ltd., Circle 1(1), (Formerly Kown As Alstom Projects Sindia Ltd.,)The International, 5Th Mumbai. Floor, 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Asstt. Years 2007-08 & 2009-10 Assessment Year: 2009-10 Pan : Aabca8679F

For Appellant: S/Sh. Sunil M. Lala & Dharan GandhiFor Respondent: Sh. N.K. Chand, CIT(DR)

…IN INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G” MUMBAI. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. RAJENDRA, ACCOUNTANT MEMBER Assessment Year: 2007-08 PAN : AABCA8679F Dy. Commr. of Income-tax, vs. M/s. Alstom Projects India Ltd., The International, 5th floor, Circle 1(1), Mumbai. 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Assessment Year: 2007-08 PAN : AABCA8679F M/s. Alstom India Ltd. vs. Addl. Commr. of Income Tax, (earlier known as Alstom Projects Range 1(1), India Limited), Mumbai. Mumbai (Appellant) (Respondent) Assessment Year: 2009-10 PAN : A…

DCIT 1(1), Mumbai vs. Alstom Projects India Ltd, Mumbai

In the result: ITA No.5335/Mum/2014 is dismissed

ITA 5335/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Oct 2015AY 2007-08

Bench: Sh. A.D. Jain & Sh. Rajendraassessment Year: 2007-08 Pan : Aabca8679F Dy. Commr. Of Income-Tax, Vs. M/S. Alstom Projects India Ltd., The International, 5Th Floor, Circle 1(1), Mumbai. 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Assessment Year: 2007-08 Pan : Aabca8679F M/S. Alstom India Ltd. Vs. Addl. Commr. Of Income Tax, (Earlier Known As Alstom Projects Range 1(1), India Limited), Mumbai. Mumbai (Appellant) (Respondent) Assessment Year: 2009-10 Pan : Aabca8679F Dy. Commr. Of Income-Tax, Vs. M/S. Alstom India Ltd., Circle 1(1), (Formerly Kown As Alstom Projects Sindia Ltd.,)The International, 5Th Mumbai. Floor, 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Asstt. Years 2007-08 & 2009-10 Assessment Year: 2009-10 Pan : Aabca8679F

For Appellant: S/Sh. Sunil M. Lala & Dharan GandhiFor Respondent: Sh. N.K. Chand, CIT(DR)

…IN INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G” MUMBAI. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. RAJENDRA, ACCOUNTANT MEMBER Assessment Year: 2007-08 PAN : AABCA8679F Dy. Commr. of Income-tax, vs. M/s. Alstom Projects India Ltd., The International, 5th floor, Circle 1(1), Mumbai. 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Assessment Year: 2007-08 PAN : AABCA8679F M/s. Alstom India Ltd. vs. Addl. Commr. of Income Tax, (earlier known as Alstom Projects Range 1(1), India Limited), Mumbai. Mumbai (Appellant) (Respondent) Assessment Year: 2009-10 PAN : A…

DCIT 1(1), Mumbai vs. Alstom Projects India Ltd, Mumbai

In the result: ITA No.5335/Mum/2014 is dismissed

ITA 2143/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Oct 2015AY 2009-10

Bench: Sh. A.D. Jain & Sh. Rajendraassessment Year: 2007-08 Pan : Aabca8679F Dy. Commr. Of Income-Tax, Vs. M/S. Alstom Projects India Ltd., The International, 5Th Floor, Circle 1(1), Mumbai. 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Assessment Year: 2007-08 Pan : Aabca8679F M/S. Alstom India Ltd. Vs. Addl. Commr. Of Income Tax, (Earlier Known As Alstom Projects Range 1(1), India Limited), Mumbai. Mumbai (Appellant) (Respondent) Assessment Year: 2009-10 Pan : Aabca8679F Dy. Commr. Of Income-Tax, Vs. M/S. Alstom India Ltd., Circle 1(1), (Formerly Kown As Alstom Projects Sindia Ltd.,)The International, 5Th Mumbai. Floor, 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Asstt. Years 2007-08 & 2009-10 Assessment Year: 2009-10 Pan : Aabca8679F

For Appellant: S/Sh. Sunil M. Lala & Dharan GandhiFor Respondent: Sh. N.K. Chand, CIT(DR)

…IN INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G” MUMBAI. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. RAJENDRA, ACCOUNTANT MEMBER Assessment Year: 2007-08 PAN : AABCA8679F Dy. Commr. of Income-tax, vs. M/s. Alstom Projects India Ltd., The International, 5th floor, Circle 1(1), Mumbai. 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Assessment Year: 2007-08 PAN : AABCA8679F M/s. Alstom India Ltd. vs. Addl. Commr. of Income Tax, (earlier known as Alstom Projects Range 1(1), India Limited), Mumbai. Mumbai (Appellant) (Respondent) Assessment Year: 2009-10 PAN : A…

Alstom India Ltd( Formerly Known As Alstom Projects India Ltd), Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result: ITA No.5335/Mum/2014 is dismissed

ITA 2095/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Oct 2015AY 2009-10

Bench: Sh. A.D. Jain & Sh. Rajendraassessment Year: 2007-08 Pan : Aabca8679F Dy. Commr. Of Income-Tax, Vs. M/S. Alstom Projects India Ltd., The International, 5Th Floor, Circle 1(1), Mumbai. 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Assessment Year: 2007-08 Pan : Aabca8679F M/S. Alstom India Ltd. Vs. Addl. Commr. Of Income Tax, (Earlier Known As Alstom Projects Range 1(1), India Limited), Mumbai. Mumbai (Appellant) (Respondent) Assessment Year: 2009-10 Pan : Aabca8679F Dy. Commr. Of Income-Tax, Vs. M/S. Alstom India Ltd., Circle 1(1), (Formerly Kown As Alstom Projects Sindia Ltd.,)The International, 5Th Mumbai. Floor, 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Asstt. Years 2007-08 & 2009-10 Assessment Year: 2009-10 Pan : Aabca8679F

For Appellant: S/Sh. Sunil M. Lala & Dharan GandhiFor Respondent: Sh. N.K. Chand, CIT(DR)

…IN INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G” MUMBAI. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. RAJENDRA, ACCOUNTANT MEMBER Assessment Year: 2007-08 PAN : AABCA8679F Dy. Commr. of Income-tax, vs. M/s. Alstom Projects India Ltd., The International, 5th floor, Circle 1(1), Mumbai. 16, Marine Lines Cross Road No.1, Off Maharshi Karve Road, Mumbai-400020. (Appellant) (Respondent) Assessment Year: 2007-08 PAN : AABCA8679F M/s. Alstom India Ltd. vs. Addl. Commr. of Income Tax, (earlier known as Alstom Projects Range 1(1), India Limited), Mumbai. Mumbai (Appellant) (Respondent) Assessment Year: 2009-10 PAN : A…