C J International Hotels Ltd. v. ITO

79 ITD 506Income Tax Appellate Tribunal#21382 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 358,334 Indian tax judgments — from 2017 to 2017.

Judgments citing C J International Hotels Ltd. v. ITO

DCIT, Chennai vs. Ford India Pvt. Ltd., Kancheepuram

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 840/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…dit, whichever is earlier, and not on the basis of accrual method of accounting- as has been so vigorously canvassed in the orders of the authorities below. Holding so, a co- ordinate bench of this Tribunal, in the case of C J International Hotels Ltd Vs ITO [79 ITD 506 (2001)] and speaking through one of us (i.e. the Accountant Member), has observed as follows: We find that the lower authorities have proceeded on the fallacy that taxability in the hands of the foreign company and TDS liability of the I.T.A. Nos. 673, 840, 748 and 749 /Chny/2015 Assessment Years: 2011-12 and 2012-13 Page 26 of 55 tax deductor are…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 749/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…dit, whichever is earlier, and not on the basis of accrual method of accounting- as has been so vigorously canvassed in the orders of the authorities below. Holding so, a co- ordinate bench of this Tribunal, in the case of C J International Hotels Ltd Vs ITO [79 ITD 506 (2001)] and speaking through one of us (i.e. the Accountant Member), has observed as follows: We find that the lower authorities have proceeded on the fallacy that taxability in the hands of the foreign company and TDS liability of the I.T.A. Nos. 673, 840, 748 and 749 /Chny/2015 Assessment Years: 2011-12 and 2012-13 Page 26 of 55 tax deductor are…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 748/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…dit, whichever is earlier, and not on the basis of accrual method of accounting- as has been so vigorously canvassed in the orders of the authorities below. Holding so, a co- ordinate bench of this Tribunal, in the case of C J International Hotels Ltd Vs ITO [79 ITD 506 (2001)] and speaking through one of us (i.e. the Accountant Member), has observed as follows: We find that the lower authorities have proceeded on the fallacy that taxability in the hands of the foreign company and TDS liability of the I.T.A. Nos. 673, 840, 748 and 749 /Chny/2015 Assessment Years: 2011-12 and 2012-13 Page 26 of 55 tax deductor are…

DCIT, Chennai vs. Ford India Pvt. Ltd., Kancheepuram

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 673/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…dit, whichever is earlier, and not on the basis of accrual method of accounting- as has been so vigorously canvassed in the orders of the authorities below. Holding so, a co- ordinate bench of this Tribunal, in the case of C J International Hotels Ltd Vs ITO [79 ITD 506 (2001)] and speaking through one of us (i.e. the Accountant Member), has observed as follows: We find that the lower authorities have proceeded on the fallacy that taxability in the hands of the foreign company and TDS liability of the I.T.A. Nos. 673, 840, 748 and 749 /Chny/2015 Assessment Years: 2011-12 and 2012-13 Page 26 of 55 tax deductor are…

C J International Hotels Ltd. v. ITO (79 ITD 506) — Cited in 4 Judgments | BharatTax