Bharat Forge Ltd. v. Addl CIT

36 Taxmann.com 574Reported decision2013#10899 most cited

What is Bharat Forge Ltd. v. Addl CIT authority for?

Payments for the operation and maintenance of windmills attract the provisions of Section 194C of the Income Tax Act, requiring tax deduction at source.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2023.

Also referred to as

Bharat Forge Ltd v Addl CIT · Section 194C · TDS · windmill operation and maintenance · tax deduction at source

Issues it is cited on

section 19personcompanybusiness

Judgments citing Bharat Forge Ltd. v. Addl CIT

M/S. Friends Salt Works & Alied Industries, Gandhidham-Kutch vs. The Deputy Commissioner of Income Tax, TDS Circle, Rajkot

The appeal of the assessee is allowed for assessment year

ITA 50/RJT/2021[2015-16]Status: DisposedITAT Rajkot19 Apr 2023AY 2015-16

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 194CSection 194JSection 201(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 49 & 50/Rjt/2021 Assessment Year 2014-15 & 2015-16 Friends Salt Works & Dy. CIT, Allied Industry, TDS Circle, Gandhidham Vs Rajkot PAN: AAAFF2067N (Respondent) (Appellant) Assessee by: Shri K.C. Thacker, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 14-03-2023 Date of pronouncement : 19-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by the assessee for…

M/S. Friends Salt Works & Alied Industries, Gandhidham-Kutch vs. The Deputy Commissioner of Income Tax, TDS Circle, Rajkot

The appeal of the assessee is allowed for assessment year

ITA 49/RJT/2021[2014-15]Status: DisposedITAT Rajkot19 Apr 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 194CSection 194JSection 201(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 49 & 50/Rjt/2021 Assessment Year 2014-15 & 2015-16 Friends Salt Works & Dy. CIT, Allied Industry, TDS Circle, Gandhidham Vs Rajkot PAN: AAAFF2067N (Respondent) (Appellant) Assessee by: Shri K.C. Thacker, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 14-03-2023 Date of pronouncement : 19-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by the assessee for…

DCIT(TDS)-2(3), Mumbai vs. Tata Aia Life Insurance Company Limited, Mumbai

In the result Ground No. 1(c) raised by the revenue is also dismissed

ITA 563/MUM/2019[2009-10]Status: DisposedITAT Mumbai20 Oct 2022AY 2009-10

Bench: Shriaby T Varkey & Shri Gagan Goyaldcit (Tds)-2(3), Room No. 718, K.G. Mittal Ayurvedic Hospital Building, Charni Road, Mumbai-400002. ...... Appellant Vs. Tata Aia Life Insurance Co. Ltd. 14Th Floor, Tower-A, Peninsula Business Park, Senapati Bapat Marg, Lower Parel, Mumbai-400013. Pan: Aabct3784C ..... Respondent Appellant By : Smt. Mahita Nair- Cit (Dr) Respondent By : Sh. Hiten Chande Date Of Hearing : 25/07/2022 Date Of Pronouncement : 20/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Revenue Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-60, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 30.11.2018 Passed Under Section 201(1) / 201(1A) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2009-10. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Smt. Mahita Nair- CIT (DR)For Respondent: Sh. Hiten Chande
Section 133ASection 194Section 194CSection 194JSection 201(1)

…shows that companies were not responsible to deduct any TDS u/s 194J before this amendment. We further relied on the following decision of Co- ordinate benches a. Kirloskar Oil Engine Ltd. (2016) 678 taxmann.com 204 (Pune-Trib.) b. Bharat Forge Limited (2013) 144 ITD 455 (Pune – Trib.) c. ITCl Ltd. (2015) 57 taxmann.com 192 (Kolkata- ITAT) d. Jahangir Biri Factory 9p.) Ltd. (2009) 126 TTJ 567 (Kolkata – ITAT) Based on above discussion and applicability of section 194J clause (ba) on based 1-07-2012, we found no error in the decision of Ld. CIT (A). We confirm the findings Ld. CIT (A) resultantly ground no 1(a) ra…

Asstt. CIT -3(1)(1), Mumbai vs. M/S. Roche Diagnostic India Pvt. Ltd, Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 908/MUM/2021[2013-14]Status: DisposedITAT Mumbai25 Feb 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 908 & 909/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2012-13) बिधम/ Acit Circle-3(1)(1) M/S. Rideema Toll Pvt. Ltd. Room No.607, 6Th Floor, M/S. Roche Diagnostic India Pvt. Vs. Aayakar Bhavan, M. K. Ltd. 501-B, 5Th Floor, Silver Utopia Road, Mumbai-400020. Cardinal Gracious Road, Chakala Andheri (E), Mumbai-400069. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaca0266H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri T. Shankar (Sr. Ar) Assessee By: Shri Nitesh Joshi सुनवाई की तारीख / Date Of Hearing: 07/02/2022 घोषणा की तारीख /Date Of Pronouncement: 25/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -18, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2013-14 & 2012-13. Ita. No.909/Mum/2021 2. The Revenue Has Filed The Present Appeal Against The Order Dated 18.02.2020 Passed By The Cit(A)-18, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2012-13. 3. The Revenue Has Raised The Following Grounds: - "1. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Was Right In Deleting The Addition Made On

For Appellant: Shri Nitesh JoshiFor Respondent: Shri T. Shankar (Sr. AR)
Section 143(1)Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos. 908 & 909/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2012-13) बिधम/ ACIT Circle-3(1)(1) M/s. Rideema Toll Pvt. Ltd. Room No.607, 6th Floor, M/s. Roche Diagnostic India Pvt. Vs. Aayakar Bhavan, M. K. Ltd. 501-B, 5th Floor, Silver Utopia Road, Mumbai-400020. Cardinal Gracious Road, Chakala Andheri (E), Mumbai-400069. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACA0266H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri T. Shankar (Sr. AR) Assessee by:…

M/S Dhar Authomotive Pvt. Ltd, Indore vs. DCIT TDS, Indore

In the result, the second issue for lower/non-deduction of TCS

ITA 103/IND/2018[15-16]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA )No 101 to 103/Ind/2018 Assessment Years 2013-14 to 2015-16 PAN : BPLD00407B M/s. Dhar Automotives Pvt.Ltd, V/s Deputy Commissioner 42, Chandralok Extension, of Income Tax, TDS Manishpuri, Indore Indore (Revenue) (Respondent) Revenue by : Shri R.P. Mourya, Sr.DR Assessee by : S/Shri HiteshChimnani & Lalit Jain, CAs Date of Hearing : 01.08.2019 Date of pronouncement : 13.09.2019 O R D E R PER MANISH BORAD, AM.…

M/S Dhar Authomotive Pvt. Ltd, Indore vs. DCIT TDS, Indore

In the result, the second issue for lower/non-deduction of TCS

ITA 102/IND/2018[14-15]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA )No 101 to 103/Ind/2018 Assessment Years 2013-14 to 2015-16 PAN : BPLD00407B M/s. Dhar Automotives Pvt.Ltd, V/s Deputy Commissioner 42, Chandralok Extension, of Income Tax, TDS Manishpuri, Indore Indore (Revenue) (Respondent) Revenue by : Shri R.P. Mourya, Sr.DR Assessee by : S/Shri HiteshChimnani & Lalit Jain, CAs Date of Hearing : 01.08.2019 Date of pronouncement : 13.09.2019 O R D E R PER MANISH BORAD, AM.…

M/S Dhar Authomotive Pvt. Ltd, Indore vs. DCIT TDS, Indore

In the result, the second issue for lower/non-deduction of TCS

ITA 101/IND/2018[13-14]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA )No 101 to 103/Ind/2018 Assessment Years 2013-14 to 2015-16 PAN : BPLD00407B M/s. Dhar Automotives Pvt.Ltd, V/s Deputy Commissioner 42, Chandralok Extension, of Income Tax, TDS Manishpuri, Indore Indore (Revenue) (Respondent) Revenue by : Shri R.P. Mourya, Sr.DR Assessee by : S/Shri HiteshChimnani & Lalit Jain, CAs Date of Hearing : 01.08.2019 Date of pronouncement : 13.09.2019 O R D E R PER MANISH BORAD, AM.…

DCIT, Circle - 8, Kolkata vs. M/S. Tata Steel Processing & Distribution Limited, Kolkata

In the result, both appeals of Revenue are dismissed and that of assessee’s appeal is partly allowed for statistical purpose and CO of assessee is dismissed as infructuous

ITA 379/KOL/2012[2008-09]Status: DisposedITAT Kolkata21 Sept 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Year:2006-07

Section 143(2)Section 143(3)Section 40

…nt was brought under the statute by the Finance Act 2012 effective from 01.07.201`2 which makes the assessee liable to deduct TDS from the payment of commission to the non whole time director. In this connection we rely in the case of Bharat Forge Ltd vs ACIT 144 ITD 455 (Pune Trib.) “Reference is drawn to the decision of the Pune Tribunal in case of Bharat Forge Ltd. vs. ACIT [2013] 144 ITD 455 (Pune Trib.) (copy of the decision is enclosed as Annexure 3 - kindly refer page nos. 10 to 22 of the written submission) wherein similar issue was in dispute i.e. whether tax was required to be deducted under section 194…

Tata Steel Processing and Distribution Ltd., Kolkata vs. DCIT, Circle - 8, Kolkata

In the result, both appeals of Revenue are dismissed and that of assessee’s appeal is partly allowed for statistical purpose and CO of assessee is dismissed as infructuous

ITA 303/KOL/2012[2008-09]Status: DisposedITAT Kolkata21 Sept 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Year:2006-07

Section 143(2)Section 143(3)Section 40

…nt was brought under the statute by the Finance Act 2012 effective from 01.07.201`2 which makes the assessee liable to deduct TDS from the payment of commission to the non whole time director. In this connection we rely in the case of Bharat Forge Ltd vs ACIT 144 ITD 455 (Pune Trib.) “Reference is drawn to the decision of the Pune Tribunal in case of Bharat Forge Ltd. vs. ACIT [2013] 144 ITD 455 (Pune Trib.) (copy of the decision is enclosed as Annexure 3 - kindly refer page nos. 10 to 22 of the written submission) wherein similar issue was in dispute i.e. whether tax was required to be deducted under section 194…

DCIT, Circle - 8, Kolkata vs. M/S. Tata Ryerson Limited, Kolkata

In the result, both appeals of Revenue are dismissed and that of assessee’s appeal is partly allowed for statistical purpose and CO of assessee is dismissed as infructuous

ITA 1124/KOL/2010[2006-07]Status: DisposedITAT Kolkata21 Sept 2016AY 2006-07

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Year:2006-07

Section 143(2)Section 143(3)Section 40

…nt was brought under the statute by the Finance Act 2012 effective from 01.07.201`2 which makes the assessee liable to deduct TDS from the payment of commission to the non whole time director. In this connection we rely in the case of Bharat Forge Ltd vs ACIT 144 ITD 455 (Pune Trib.) “Reference is drawn to the decision of the Pune Tribunal in case of Bharat Forge Ltd. vs. ACIT [2013] 144 ITD 455 (Pune Trib.) (copy of the decision is enclosed as Annexure 3 - kindly refer page nos. 10 to 22 of the written submission) wherein similar issue was in dispute i.e. whether tax was required to be deducted under section 194…

Bharat Forge Ltd. v. Addl CIT (36 Taxmann.com 574) — Cited in 10 Judgments | BharatTax