Baidynath Ayurved Bhawan Ltd. v. JCIT (

71 TTJ 783Income Tax Appellate Tribunal#21314 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2017.

Judgments citing Baidynath Ayurved Bhawan Ltd. v. JCIT (

DCIT 6(2)(1), Mumbai vs. Clear Trip Travel Services P.Ltd, Mumbai

The appeal of the Revenue is partly allowed

ITA 85/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Nov 2017AY 2011-12

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2011-12 Dcit, M/S Clear Trip Travel Pvt. Circle-6(2)(1), Ltd. बनाम/ R. No.563, Aayakar Bhavan Unit No.1, Ground Floor, Vs. M.K. Road, Dtc Bldg, Sitaram Mills Mumbai-400020 Compound, N.M. Johi Marg, Lower Parel, Mumbai (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaccc6016B

Section 133ASection 194HSection 201Section 201(1)Section 40

…erred to various judicial precedents, including by Hon’ble Gujarat High Court in the case of Ahmedabad Stamp Vendors Association Vs Union of India (257 ITR 202), and by co ordinate benches of this Tribunal in the cases of Baidynath Ayurved Bhawan Ltd Vs JCIT (83 TTJ 409) and ACIT Vs The Samaj (71 TTJ783). None of these submissions, however, impressed the Assessing Officer. He was of the view that, in terms of the provision of Explanation to Section 194 H, ‘commission or brokerage” covers any payment, received or receivable – directly or indirectly, for any services in relation to any transaction relating to any a…

DCIT, New Delhi vs. M/S. Prl Projects & Infrasturcture Ltd., New Delhi

Appeal of the department is dismissed

ITA 5010/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2017AY 2011-12

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

For Appellant: Shri Tarun Kumar Batra, CAFor Respondent: Shri Surenderpal, Sr. DR

Section 115JSection 143(3)Section 14ASection 194HSection 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.:- 5010/Del /2015 Assessment Year: 2011-12 DCIT PRL Projects & Infrastructure Lt. Circle-19(2),Room No. 221, 34/1, Vikas Apartment, Vs. 2nd Floor, C.R. Building, East Punjabi Bagh, I.P. Estate, New Delhi – 110 026 New Delhi. AAACP0411D (Appellant) (Respondent) Department by: Shri Surenderpal, Sr. DR Assessee by : Shri Tarun Kumar Batra, CA Date of Hearing 02/11/2017 Date of /2017 pronouncement O R D E R PER SUDHANSHU SRIVASTAVA, J.M. This appeal has been p…

ITO (TDS) 2(3), Mumbai vs. Maharashtra Tourism Developement Corporation Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 5232/MUM/2014[2011-12]Status: DisposedITAT Mumbai05 Oct 2016AY 2011-12

Bench: Shri Joginder Singh & Shri D. Karunakar Raoassessment Year: 2011-12 Income Tax Officer(Tds)- M/S Maharashtra Tourism 2(3), Development Corporation Ltd. बनाम/ R. No.708, 7Th Floor, Express Tower, 9Th Floor, Vs. Smt. K.G. Mittal Ayurvedic Madam Cama Road, Hospital Building, Nariman Point, Charni Road, Mumbai-400021 Mumbai-400002 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacm0712G

Section 133ASection 194Section 194HSection 201(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी डी. क"णाकर राव, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri D. Karunakar Rao, Accountant Member Assessment Year: 2011-12 Income Tax Officer(TDS)- M/s Maharashtra Tourism 2(3), Development Corporation Ltd. बनाम/ R. No.708, 7th Floor, Express Tower, 9th Floor, Vs. Smt. K.G. Mittal Ayurvedic Madam Cama Road, Hospital Building, Nariman Point, Charni Road, Mumbai-400021 Mumbai-400002 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAACM0712G S…

DCIT TDS 1(1), Mumbai vs. Cleartrip Travel Services P.Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 5049/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 May 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2010-11 Dcit(Osd)(Tds), Range-1, M/S Cleartrip Travel Room No.803, Services Pvt. Ltd. बनाम/ K.G. Mittal Hospital Bldg. Unit No.1, Ground Floor, Vs. Charni Road (W), Dtc Building, Sitaram Mumbai-400002 Mills Compound, Lower Parel, Mumbai-400011 Pan No.Aaccc6016B (राज"व /Revenue) ("नधा"रती /Assessee)

Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ सी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जोिग"दर "सह, "याियक सद"य एवं "ी राजे"", लेखा सद"य, के सम" । Before Shri Joginder Singh, Judicial Member and Shri Rajendra, Accountant Member Assessment Year-2010-11 DCIT(OSD)(TDS), Range-1, M/s Cleartrip Travel Room No.803, Services Pvt. Ltd. बनाम/ K.G. Mittal Hospital Bldg. Unit No.1, Ground Floor, Vs. Charni Road (W), DTC Building, Sitaram Mumbai-400002 Mills Compound, Lower Parel, Mumbai-400011 PAN No.AACCC6016B (राज"व /Revenue) ("नधा"रती /Assessee) Shri V.K. Agarwal -DR राज"व क" ओर से / Revenue b…