Bank of India v. K. Mohandas (289)

5 SCC 313Reported decision2009#14245 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2025.

Issues it is cited on

resulting companyinterest under section 201(1a)section 194hsection 194jsection 201(1a)fees for technical servicesassessee in defaultsection 201(1)tax deducted at sourcesection 201section 194section 20

Judgments citing Bank of India v. K. Mohandas (289)

Dunigram Jana Kalyan Samity vs. Deputy Commissioner of Income Tax, Centralized Processing Centre, Income Tax Department and Ors

ITAT/166/2025HC Calcutta10 Sept 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 21

…itration proceedings. If either of these issues are answered against the party seeking referral of disputes to arbitration. The court may refuse to appoint an arbitral tribunal.” In the decision of Arif Azim Co. Ltd. v. Aptech Ltd., reported in (2024) 5 SCC 313, the Hon’ble Apex Court held as follows:- “92. Thus, from an exhaustive analysis of the position of law on the issues, we are of the view that while considering the issue of limitation in relation to a petition under Section 11(6) of the 1996 Act, the Courts should satisfy themselves on two aspects by employing a two-pronged test — first, wh…

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…and Another, (2018) 11 SCC 508 (Hon’ble Supreme Court); • Satya Jain (Dead) Through Lrs. and Others vs. Anis Ahmed Rushdie (Dead) Through Lrs. and Others, (2013) 8 SCC 131 (Hon’ble Supreme Court; • Bank of India and Another vs. K. Mohandas and Others, (2009) 5 SCC 313 (Hon’ble Supreme Court); • M/s D.N. Revri and Co. and Others vs. Union of India, (1976) 4 SCC 147 (Hon’ble Supreme Court). 34. He further submitted that it is not open for the Revenue to recharacterize a commercial arrangement and read into an arrangement so as to give an interpretation which is inconsistent to the intention of the parties. He als…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…of the parties and it was not open to the Department to give a different connotation to such arrangements so as to arrive at erroneous conclusions. He also relied on the decisions of the Hon’ble Supreme Court in the case of Bank of India vs. K. Mohandas (289) 5 SCC 313, and invited the attention of the Bench to the following observations made by the Hon’ble Supreme Court: 17 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 “True construction of a contract must depend upon import of words used and not upon what the parties choose to say afterwards. Nor does subsequent conduct of the parties in the performance of c…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…of the parties and it was not open to the Department to give a different connotation to such arrangements so as to arrive at erroneous conclusions. He also relied on the decisions of the Hon’ble Supreme Court in the case of Bank of India vs. K. Mohandas (289) 5 SCC 313, and invited the attention of the Bench to the following observations made by the Hon’ble Supreme Court: 17 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 “True construction of a contract must depend upon import of words used and not upon what the parties choose to say afterwards. Nor does subsequent conduct of the parties in the performance of c…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…of the parties and it was not open to the Department to give a different connotation to such arrangements so as to arrive at erroneous conclusions. He also relied on the decisions of the Hon’ble Supreme Court in the case of Bank of India vs. K. Mohandas (289) 5 SCC 313, and invited the attention of the Bench to the following observations made by the Hon’ble Supreme Court: 17 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 “True construction of a contract must depend upon import of words used and not upon what the parties choose to say afterwards. Nor does subsequent conduct of the parties in the performance of c…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…of the parties and it was not open to the Department to give a different connotation to such arrangements so as to arrive at erroneous conclusions. He also relied on the decisions of the Hon’ble Supreme Court in the case of Bank of India vs. K. Mohandas (289) 5 SCC 313, and invited the attention of the Bench to the following observations made by the Hon’ble Supreme Court: 17 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 “True construction of a contract must depend upon import of words used and not upon what the parties choose to say afterwards. Nor does subsequent conduct of the parties in the performance of c…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…of the parties and it was not open to the Department to give a different connotation to such arrangements so as to arrive at erroneous conclusions. He also relied on the decisions of the Hon’ble Supreme Court in the case of Bank of India vs. K. Mohandas (289) 5 SCC 313, and invited the attention of the Bench to the following observations made by the Hon’ble Supreme Court: 17 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 “True construction of a contract must depend upon import of words used and not upon what the parties choose to say afterwards. Nor does subsequent conduct of the parties in the performance of c…

Bank of India v. K. Mohandas (289) (5 SCC 313) — Cited in 7 Judgments | BharatTax