British Airways v. CIT

193 ITR 439Reported decision1992#19665 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Judgments citing British Airways v. CIT

Inmobi Technology Services Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle3(1)(1), Bangalore

In the result appeals filed by assessee for AY

ITA 303/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 303 & 839/Bang/2022

For Appellant: Shri Chaitanya, Sr. Advocate a/wFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(2)Section 143(3)Section 92C

…benches of the tribunal across the country have recognized the position that no time limit has been prescribed for passing an order treating a person responsible as assessee in default. Whereas the Hon'ble Calcutta High Court in British Airways v. CIT [1992] 193 ITR 439/[1991] 54 Тахтап 470 has held that since no period of limitation for liability has been statutorily given, even the order passed after 6 years is valid, the Hon'ble Delhi High Court in CIT v. NHK Japan Broadcasting Corpn [2008] 305 ITR 137/172 Taxman 230 has held such order in the absence of the express time limit should be passed within a period…

ITO. TDS III (3), Mumbai vs. M/S Petroleum India International, Mumbai

ITA 5921/MUM/2000[1998-99]Status: DisposedITAT Mumbai31 Mar 2023AY 1998-99

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, D.R
Section 194Section 194JSection 195Section 201Section 201(1)Section 5(2)(b)Section 9(1)

…espect of such allowance, the appellant was not under any obligation to deduct tax at source for more than one reason as discussed earlier. 13.2. He has also drawn my attention to the decision of the Calcutta High Court in the case of British Airways V. CIT (193 ITR 439). In this decision, the Hon'ble Calcutta High Court in addition to other things held that the person responsible for paying the salary of an employee was the employer himself. It Log only means that there is an obligation to deduct tax at source from the allowance given to the secondees but in terms of this decision itself, the person responsible…

Income Tax Officer (TDS) III(3), Mumbai vs. M/S Petroleum India International, Mumbai

ITA 5913/MUM/2000[1997-98]Status: DisposedITAT Mumbai31 Mar 2023AY 1997-98

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, D.R
Section 194Section 194JSection 195Section 201Section 201(1)Section 5(2)(b)Section 9(1)

…espect of such allowance, the appellant was not under any obligation to deduct tax at source for more than one reason as discussed earlier. 13.2. He has also drawn my attention to the decision of the Calcutta High Court in the case of British Airways V. CIT (193 ITR 439). In this decision, the Hon'ble Calcutta High Court in addition to other things held that the person responsible for paying the salary of an employee was the employer himself. It Log only means that there is an obligation to deduct tax at source from the allowance given to the secondees but in terms of this decision itself, the person responsible…

ITO, TDS III (3), Mumbai vs. M/S Petroleum India International, Mumbai

ITA 5912/MUM/2000[1996-97]Status: DisposedITAT Mumbai31 Mar 2023AY 1996-97

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, D.R
Section 194Section 194JSection 195Section 201Section 201(1)Section 5(2)(b)Section 9(1)

…espect of such allowance, the appellant was not under any obligation to deduct tax at source for more than one reason as discussed earlier. 13.2. He has also drawn my attention to the decision of the Calcutta High Court in the case of British Airways V. CIT (193 ITR 439). In this decision, the Hon'ble Calcutta High Court in addition to other things held that the person responsible for paying the salary of an employee was the employer himself. It Log only means that there is an obligation to deduct tax at source from the allowance given to the secondees but in terms of this decision itself, the person responsible…