BDA Ltd. v. ITO (TDS)

281 ITR 99High Court2006#4661 most cited

What is BDA Ltd. v. ITO (TDS) authority for?

An assessee cannot be held as an assessee-in-default under section 201(1) of the Income-tax Act if the agreements entered into were not works contracts within the meaning of section 194C.

25

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

BDA Ltd. v. ITO (TDS) · 281 ITR 99 · section 194C · section 201(1) · works contract · assessee-in-default · goods passed on delivery · excise duty · sales-tax

Sections most often in play

Section 131Section 133(6)Section 133ASection 154Section 194CSection 201Section 201(1)Section 201(1A)

Issues it is cited on

business expediencysection 201(1a)section 194csection 201(1)section 201section 194section 20section 19section 133asection 133(6)transferprescribed

Judgments citing BDA Ltd. v. ITO (TDS)

DCIT (TDS) 2(2), Mumbai vs. Pfizer Ltd, Mumbai

In the result, appeals of the revenue as well as cross objection of the assessee i

ITA 5053/MUM/2013[2004-05]Status: DisposedITAT Mumbai25 May 2016AY 2004-05

Bench: Shri R.C.Sharma & Shri Sanjay Gargआयकर अपील सं./Ita No.5053 To 5057/Mum/2013 (िनधा"रण िनधा"रण वष" वष" / Assessment Years :2004-05, 2005-06, 2006-07, िनधा"रण िनधा"रण वष" वष" 2008-09 & 2009-10) Dcit(Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.2450/Mum/2014 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2009-10) िनधा"रण िनधा"रण वष" वष" Acit (Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.141/Mum/2015 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2009-10) वष" M/S Pfizer Limited, Pfizer Vs. Acit (Tds)-2(2), Room No.703, 7Th Floor, Smt. K.G.Mittal Ayurvedic Centre, Patel Estate, S.V.Road, Jogeshwari Hospital Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. राज"व क" क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.Pandian िनधा"रती क" क" क" ओर क" ओर सेसेसेसे /Assessee By ओर ओर : Shri Kirit Kamdar सुनवाई क" तारीख / Date Of Hearing : 29/02/2016 घोषणा क" तारीख/Date Of Pronouncement 25/05/2016

Section 133ASection 201Section 201(1)

…“13. I have perused the facts of the case as well as the submissions of the appellant. I am of the opinion that this ground is covered in favour of the Appellant by the decision of jurisdictional High Court in the case of BDA Ltd vs. Income Tax Officer (TDS) 281 ITR 99 (Bom.) wherein the Hon'ble High Court has held that TDS is not required to be deducted under section 19cC on purchase of packing material. Based on the above, I am of the opinion that the provisions of Chapter XVII-B of the Act cannot be said to be applicable on purchase of packing material. Accordingly, there is no default on the part of the App…

A.C.I.T Cir - 30, Kolkata vs. M/S Bells Advertising Syndicates, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 395/KOL/2013[2007-08]Status: DisposedITAT Kolkata10 Feb 2016AY 2007-08

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 194CSection 40

…2007-2008 Page 7 of 13 supplied by the purchaser, the same would not fall within the scope and ambit of Section 194C. The appellant, also relied on the judgment of the Hon'ble Division Bench of the Bombay High Court in the case of BDA Limited Vs. CIT (2006) 281 ITR 99 wherein it has been held that providing some specification as to the quality and nature to the manufacturer who produces the article or thing would not detract the nature of transaction as a Sale, so long as purchaser had not supplied raw materials to the Seller. Such contract would be a contract for sale. The appellant also relied on the judgeme…

I.T.O WD - 7(2), Kolkata. vs. M/S Winsome Breweries Limited, New Delhi

In the result, the appeal of revenue is dismissed

ITA 622/KOL/2013[2009-10]Status: DisposedITAT Kolkata16 Dec 2015AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Shital C. Das, JCIT, Sr. DRFor Respondent: Shri Manoj Kataruka, Advocate
Section 143(3)Section 194CSection 194JSection 40

…include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer". As reliance was placed by the assessee on the case of BDA Ltd. vs. ITO (TDS) (2006) 281 ITR 99 (Bom), wherein it is held that supply of printed materials constitutes sale under the sale of Goods Act; and section 194C of the Act is not applicable. In that case it 5 Winsome Breweries Ltd. AY 2009-10 was held that supply of printed packaging labels merely because the printing was done as per requirement/specifications of the assessee, it could…

Pfizer Ltd, Mumbai vs. Addl CIT RG 8(2), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 8739/MUM/2011[2007-08]Status: DisposedITAT Mumbai20 Nov 2015AY 2007-08

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2007-08 & Assessment Year: 2008-09 Pfizer Limited, Acit Range 8(2), Patel Estate, Off S.V. Rd. Aayakar Bahwan, बनाम/ Jogeshwari (W), M.K. Marg, Vs. Mumba-400102 Mumbai- (Assessee) (Revenue) P.A. No.Aaacp3334M

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, के ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI "ी अ"मत शु"ला, "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Amit Shukla, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2007-08 & Assessment Year: 2008-09 Pfizer Limited, ACIT Range 8(2), Patel Estate, Off S.V. Rd. Aayakar Bahwan, बनाम/ Jogeshwari (W), M.K. Marg, Vs. Mumba-400102 Mumbai- (Assessee) (Revenue) P.A. No.AAACP3334M Appellant by Shri Rajan Vora Shri Kanchun Kaushal Ms. Charul Toprani Shri Aliasger Rampurwala Ms. Chandni Shah (AR) Respondent by Sh…

DCIT, Circle - 10, Kolkata vs. Shalimar Chemical Works Limited, Kolkata

In the result, Revenue’s appeal is dismissed

ITA 892/KOL/2011[2008-09]Status: DisposedITAT Kolkata28 Sept 2015AY 2008-09

Bench: Shrimahavir Singhand Shriwaseem Ahmedassessment Year :2008-09

Section 143(3)Section 194CSection 40

…and it was a simple case of purchase of packaging material. The CIT(A) has relied upon several judgments in support of his decision such as Hon’ble ITAT “A” Bench, Kolkata dated 6.8.2010 in the case of ITO vs. S.T. Printing Works, BDA Ltd. Vs. ITO reported in 281 ITR 99(Bom) the Hon’ble Bombay High court, CIT Vs. Dabur India Ltd. reported in 283 ITR 197(Delhi) the Hon’ble Delhi High court etc. Aggrieved, Revenue preferred appeal before the Tribunal. 4. We have heard rival contentions and perused the materials available on record. Before us Ld. DR supported the order of AO and cited the case lawState of Maharash…