CIT-1, Kochi v. PVS Memorial Hospital Ltd.

60 Taxmann.com 69High Court2015#2652 most cited

What is CIT-1, Kochi v. PVS Memorial Hospital Ltd. authority for?

Disallowance under Section 40(a)(ia) of the Income Tax Act, 1961, applies even in cases of short deduction of tax at source, including when tax is deducted under an incorrect provision.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT-1 · Kochi v. PVS Memorial Hospital Ltd. · Section 40(a)(ia) · Section 194J · short deduction of tax · disallowance · tax deductible at source · Chapter XVII-B · Programme Production & Acquisition Expenses · Carriage Fees · Channel Placement fees

Sections most often in play

Section 1961Section 115JB Income Tax ActSection 139(1) Income Tax ActSection 143(3) Income Tax ActSection 144C(13) Income Tax ActSection 192 Income Tax ActSection 192B Income Tax ActSection 195 Income Tax Act

Issues it is cited on

section 35ddsection 35abbwaiver of loansection 40a(ia)place of effective managementpublic servantshort deduction of taxcommercial substanceclarificatory amendmentazadi bachao andolanreal income theorysection 194j

Judgments citing CIT-1, Kochi v. PVS Memorial Hospital Ltd.

DCIT-5(2)(2), Mumbai vs. M/S Vodafone Idea Ltd., Mumbai

In the result, the ground no

ITA 2987/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…facts and circumstances of the case and in law, the Ld. CIT(A) was right in holding that section 40(a)(ia) was not applicable in cases of short deduction of tax, ignoring Hon'ble Kerala High Court decision in the case of CIT vs P.V.S. Memorial Hospital Ltd. (60 Taxmann.com 69] which ruled to the contrary and in favour of revenue". 6. "Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of Leave Charge of Rs.52,52,59,662/- paid to Quipo Telecom Infrastructure Ltd.". 7. "The appellant prays that the order of CIT(A) on the above ground be set- 7 aside…

Vodafone Idea Limited (Formerly Idea Cellular Ltd), Mumbai vs. DCIT - 14(2)(1), Mumbai

In the result, the ground no

ITA 2150/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…facts and circumstances of the case and in law, the Ld. CIT(A) was right in holding that section 40(a)(ia) was not applicable in cases of short deduction of tax, ignoring Hon'ble Kerala High Court decision in the case of CIT vs P.V.S. Memorial Hospital Ltd. (60 Taxmann.com 69] which ruled to the contrary and in favour of revenue". 6. "Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of Leave Charge of Rs.52,52,59,662/- paid to Quipo Telecom Infrastructure Ltd.". 7. "The appellant prays that the order of CIT(A) on the above ground be set- 7 asi…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

In the result, the ground no

ITA 2179/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2025AY 2013-14

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…facts and circumstances of the case and in law, the Ld. CIT(A) was right in holding that section 40(a)(ia) was not applicable in cases of short deduction of tax, ignoring Hon'ble Kerala High Court decision in the case of CIT vs P.V.S. Memorial Hospital Ltd. (60 Taxmann.com 69] which ruled to the contrary and in favour of revenue". 6. "Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of Leave Charge of Rs.52,52,59,662/- paid to Quipo Telecom Infrastructure Ltd.". 7. "The appellant prays that the order of CIT(A) on the above ground be set- 7 aside…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

In the result, the ground no

ITA 2178/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…facts and circumstances of the case and in law, the Ld. CIT(A) was right in holding that section 40(a)(ia) was not applicable in cases of short deduction of tax, ignoring Hon'ble Kerala High Court decision in the case of CIT vs P.V.S. Memorial Hospital Ltd. (60 Taxmann.com 69] which ruled to the contrary and in favour of revenue". 6. "Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of Leave Charge of Rs.52,52,59,662/- paid to Quipo Telecom Infrastructure Ltd.". 7. "The appellant prays that the order of CIT(A) on the above ground be set- 7 aside…

Idea Cellular Ltd., Mumbai vs. DCIT - 14(2)(1), Mumbai

In the result, the ground no

ITA 1777/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…facts and circumstances of the case and in law, the Ld. CIT(A) was right in holding that section 40(a)(ia) was not applicable in cases of short deduction of tax, ignoring Hon'ble Kerala High Court decision in the case of CIT vs P.V.S. Memorial Hospital Ltd. (60 Taxmann.com 69] which ruled to the contrary and in favour of revenue". 6. "Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of Leave Charge of Rs.52,52,59,662/- paid to Quipo Telecom Infrastructure Ltd.". 7. "The appellant prays that the order of CIT(A) on the above ground be set- 7 aside…

Idea Cellular Ltd., Mumbai vs. DCIT - 14(2)(1), Mumbai

In the result, the ground no

ITA 1775/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…facts and circumstances of the case and in law, the Ld. CIT(A) was right in holding that section 40(a)(ia) was not applicable in cases of short deduction of tax, ignoring Hon'ble Kerala High Court decision in the case of CIT vs P.V.S. Memorial Hospital Ltd. (60 Taxmann.com 69] which ruled to the contrary and in favour of revenue". 6. "Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of Leave Charge of Rs.52,52,59,662/- paid to Quipo Telecom Infrastructure Ltd.". 7. "The appellant prays that the order of CIT(A) on the above ground be set- 7 aside…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

In the result, the ground no

ITA 5945/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…facts and circumstances of the case and in law, the Ld. CIT(A) was right in holding that section 40(a)(ia) was not applicable in cases of short deduction of tax, ignoring Hon'ble Kerala High Court decision in the case of CIT vs P.V.S. Memorial Hospital Ltd. (60 Taxmann.com 69] which ruled to the contrary and in favour of revenue". 6. "Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of Leave Charge of Rs.52,52,59,662/- paid to Quipo Telecom Infrastructure Ltd.". 7. "The appellant prays that the order of CIT(A) on the above ground be set- 7 aside…

Idea Cellular Ltd, Mumbai vs. ACIT Hq (Judl.) to CIT-14, Mumbai

In the result, the ground no

ITA 5765/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…facts and circumstances of the case and in law, the Ld. CIT(A) was right in holding that section 40(a)(ia) was not applicable in cases of short deduction of tax, ignoring Hon'ble Kerala High Court decision in the case of CIT vs P.V.S. Memorial Hospital Ltd. (60 Taxmann.com 69] which ruled to the contrary and in favour of revenue". 6. "Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of Leave Charge of Rs.52,52,59,662/- paid to Quipo Telecom Infrastructure Ltd.". 7. "The appellant prays that the order of CIT(A) on the above ground be set- 7 asi…

Ayesa Ingenieria Y Arquitectura S.A., Noida vs. ACIT Intl. Taxation, Gurgaon

In the result, appeal of the assessee is allowed

ITA 2174/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Apr 2024AY 2021-22

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Vivek Sarin, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 192BSection 195Section 201Section 40Section 7(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2173 & 2174/Del/2023 Asstt. Years: 2020-21 & 2021-22 Ayesa Ingenieria Y Arquitectura Vs. ACIT S.A. Int. Taxation D-99, 4th Floor, Gurgaon Sector-2, Noida, Uttar Pradesh 201301 PAN AAHCA8666J (Appellant) (Respondent) Assessee by: Shri Vivek Sarin, Advocate Shri D.P.Singh, Advocate Shri D D Gupta, Advocate Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 07.03.2024 Date of 08.04.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM Both the appeals…

Ayesa Ingenieria Y Arquitectura S.A., Noida vs. ACIT Intl. Taxation, Gurgaon

In the result, appeal of the assessee is allowed

ITA 2173/DEL/2023[2020-21]Status: DisposedITAT Delhi08 Apr 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Vivek Sarin, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 192BSection 195Section 201Section 40Section 7(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2173 & 2174/Del/2023 Asstt. Years: 2020-21 & 2021-22 Ayesa Ingenieria Y Arquitectura Vs. ACIT S.A. Int. Taxation D-99, 4th Floor, Gurgaon Sector-2, Noida, Uttar Pradesh 201301 PAN AAHCA8666J (Appellant) (Respondent) Assessee by: Shri Vivek Sarin, Advocate Shri D.P.Singh, Advocate Shri D D Gupta, Advocate Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 07.03.2024 Date of 08.04.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM Both the appeals…

ACIT 16(1), Mumbai vs. 9X Media P.Ltd, Mumbai

ITA 4600/MUM/2017[2012-13]Status: DisposedITAT Mumbai21 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ashok Rao, CAFor Respondent: Ms. Riddhi Mishra, CIT DR
Section 115Section 14ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 3606/MUM/2017 (Assessment Year 2012-13) ACIT-16(1) M/s 9x Media P Ltd. Room No. 439, 1st Floor, Urmi corporate Park, Solaris-D, Aayakar Bhavan, Vs. L&T Gate No. 6, M.K. Marg, Saki Vihar road, Powai, Mumbai-400020 Mumbai-400072 (Appellant) (Respondent) ITA No. 4600/MUM/2017 (Assessment Year 2012-13) ACIT-16(1) M/s 9x Media P Ltd. Room No. 439, 1st Floor, Urmi corporate Park, Solaris-D, Aayakar Bhavan, L&T Gate No. 6, M.K. Marg, Vs. Saki Vihar road, Powai, Mumbai-400020 Mumbai-400072 (A…

9X Media P.Ltd, Mumbai vs. Asst CIT 16(1), Mumbai

ITA 3606/MUM/2017[2012-13]Status: DisposedITAT Mumbai21 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ashok Rao, CAFor Respondent: Ms. Riddhi Mishra, CIT DR
Section 115Section 14ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 3606/MUM/2017 (Assessment Year 2012-13) ACIT-16(1) M/s 9x Media P Ltd. Room No. 439, 1st Floor, Urmi corporate Park, Solaris-D, Aayakar Bhavan, Vs. L&T Gate No. 6, M.K. Marg, Saki Vihar road, Powai, Mumbai-400020 Mumbai-400072 (Appellant) (Respondent) ITA No. 4600/MUM/2017 (Assessment Year 2012-13) ACIT-16(1) M/s 9x Media P Ltd. Room No. 439, 1st Floor, Urmi corporate Park, Solaris-D, Aayakar Bhavan, L&T Gate No. 6, M.K. Marg, Vs. Saki Vihar road, Powai, Mumbai-400020 Mumbai-400072 (A…

ACIT 16(1), Mumbai vs. 9X Media P.Ltd, Mumbai

ITA 7477/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ashok Rao, CAFor Respondent: Ms. Riddhi Mishra, CIT DR
Section 115Section 14ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 3606/MUM/2017 (Assessment Year 2012-13) ACIT-16(1) M/s 9x Media P Ltd. Room No. 439, 1st Floor, Urmi corporate Park, Solaris-D, Aayakar Bhavan, Vs. L&T Gate No. 6, M.K. Marg, Saki Vihar road, Powai, Mumbai-400020 Mumbai-400072 (Appellant) (Respondent) ITA No. 4600/MUM/2017 (Assessment Year 2012-13) ACIT-16(1) M/s 9x Media P Ltd. Room No. 439, 1st Floor, Urmi corporate Park, Solaris-D, Aayakar Bhavan, L&T Gate No. 6, M.K. Marg, Vs. Saki Vihar road, Powai, Mumbai-400020 Mumbai-400072 (A…

9X Media P.Ltd, Mumbai vs. JCIT RG 11(1), Mumbai

ITA 7052/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Ashok Rao, CAFor Respondent: Ms. Riddhi Mishra, CIT DR
Section 115Section 14ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 3606/MUM/2017 (Assessment Year 2012-13) ACIT-16(1) M/s 9x Media P Ltd. Room No. 439, 1st Floor, Urmi corporate Park, Solaris-D, Aayakar Bhavan, Vs. L&T Gate No. 6, M.K. Marg, Saki Vihar road, Powai, Mumbai-400020 Mumbai-400072 (Appellant) (Respondent) ITA No. 4600/MUM/2017 (Assessment Year 2012-13) ACIT-16(1) M/s 9x Media P Ltd. Room No. 439, 1st Floor, Urmi corporate Park, Solaris-D, Aayakar Bhavan, L&T Gate No. 6, M.K. Marg, Vs. Saki Vihar road, Powai, Mumbai-400020 Mumbai-400072 (A…

Tirupati Reddy Mukku, Mumbai vs. Dy Commissioner of Income Tax-27(3), Mumbai

ITA 858/MUM/2023[2011-12]Status: DisposedITAT Mumbai27 Jun 2023AY 2011-12
For Appellant: Shri Nikhil NatekarFor Respondent: Ms. Richa Gulati
Section 143(1)(a)Section 143(3)Section 147Section 148Section 194CSection 194C(2)Section 194ISection 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Tirupati Reddy Mukku, Shop No. 2, Plot No. 9, Lalsharan CHSL, Near Nityanand Baug CHSL, Chembur Colony, Mumbai - 400074 [PAN: AJUPM2928A] …………… Appellant Vs Deputy Commissioner of Income Tax, 27(3), Mumbai Respondent ……………. Vashi, Navi Mumbai - 400705 Appearance For the Appellant/Assessee : Shri Nikhil Natekar For the Respondent/Department : Ms. Richa Gulati Date : 06.06.2023 Conclusion of hearing : 27.06.2023 Pronouncement of order O R D E R Per Rahul Chaudhary, Judicial Member:…

Serco India Pvt. Ltd., Pune vs. DCIT, Gurgaon

In the result, appeal filed by the Assessee stands allowed

ITA 1432/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jun 2023AY 2011-12

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

For Appellant: Sh. Suraj Bhan Nain, Ld. AdvFor Respondent: Sh. Rajesh Kumar, Ld. CIT (DR)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, DELHI BEFORE SHRIANIL CHATURVEDI, ACCOUNTANT MEMBER, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1432/Del/2016 Assessment Year: 2011-12) Serco India Pvt. Ltd. DCIT Circle-4(1), 3rd Floor, Vanijya Nikunj, C/o Traveltime Car Rental Pvt. Ltd., Office No. 105, HSIIDC Building, Udyog Astral Court, B Wing, Near Vs. Vihar, Phase-V, Near Gaikwad Petrol Pump, Shankar Chowk, NH-8, Sanewadi, Aundh, Pune- Gurgaon. 411007. PAN No.AAJCS6704P (Appellant) (Respondent) : Appellant by : Sh. Suraj Bhan Nain, Ld. Adv &Sh. Mahfuzur Rehman, Ld. CA Respondent by : Sh. Rajesh Kumar, Ld. CIT…

ACIT, Circle - 16(1), Mumbai vs. M/S Abp News Network P.Ltd, Mumbai

In the result, this appeal is dismissed in the terms indicated above

ITA 3719/MUM/2019[2013-14]Status: DisposedITAT Mumbai13 Oct 2021AY 2013-14
Section 143(3)Section 194JSection 40Section 9(1)(vi)

…ITA No. 3719/Mum/2019 Assessment year: 2013-14 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Saktijit Dey (Judicial Member)] Assessment year: 2013-14 Deputy Commissioner of Income Tax-16(1) Mumbai ………….……… Appellant Vs. M/s. ABP Network Private Ltd. ………………Respondent (Formerly Known as M/s. ABP News Pvt. Ltd.) 301, 3rd Floor, Boston House, Suren Road, Andheri, Mumbai 400 093 [PAN: AADCM0507A] Appearances by S.S Iyengar (DR) for the revenue Sanjay Parikh for the assessee Date of concluding the hearing : 19/07/21 Date of pronouncement of this…

Assistant Commissioner of Income Tax, Circle-16(1), Mumbai vs. M/S. Asianet News Network Pvt. Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 5664/MUM/2019[2013-14]Status: DisposedITAT Mumbai27 Sept 2021AY 2013-14
For Appellant: NoneFor Respondent: Shri Rajeev Harit (DR)
Section 14ASection 40Section 57Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.5664/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) बिधम/ ACIT, Circle-16(1) M/s. Asianet News Network Room No.439, 4th Floor, Pvt. Ltd. Vs. 2nd Floor, Jay Chambers Aayakar Bhavan, M.K. Road, Mumbai-400020. Service Roadvile Parle (E), Mumbai-400057. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHCA3961A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Rajeev Harit (DR) Assessee by: None सुनवाई की तारीख / Date of Hearing: 11/08/2021 घोषणा की तारीख /Date of Pron…

ACIT Circle-16 (1), Mumbai vs. M/S Utv Software Communicatin Ltd, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 6292/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 Aug 2021AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Ravish Sood

For Appellant: Shri Ajit Jain a/wFor Respondent: Shri Vatsalya Saxena
Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA no.6292/Mum./2019 (Assessment Year : 2010–11) Asstt. Commissioner of Income Tax ……………. Appellant Circle–16(1), Mumbai v/s UTV Software Communication Ltd. 1st Floor, Building no.14, Solitaire Corporate Park, Guru Hargovindji Marg, Chakala ……………. Respondent Andheri (E), Mumbai 400 093 PAN – AAACU4122G Revenue by : Shri Vatsalya Saxena Assessee by : Shri Ajit Jain a/w Shri Siddhesh Chaugule Date of Hearing – 28.06.2021 Date of Order – 31.08.2021 O R D E R PER S. RIFAUR…

M/S Scod 18 Networking Pvt Ltd., Mumbai vs. Dy CIT 11 (2)(1), Mumbai

In the result, appeal is allowed

ITA 7570/MUM/2019[2016-17]Status: DisposedITAT Mumbai09 Jul 2021AY 2016-17

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2016-17 M/S Scod 18 Networking Private The Dy. Commissioner Of Limited, Income Tax 11 (2)(1), 3 & 4, Prathmesh Horizon, Room No. 417, 4Th Floor, Link Road, Nr. Sailee Shp Center, Vs. Aayakar Bhavan, M K Marg, Borivali (W)-400091 Mumbai - 400020 Pan: Aalcs6147C (Appellant) (Respondent) Assessee By : Shri Rashmi Kant Modi (Ar) Revenue By : Shri Vijay Kumar Menon (Dr) Date Of Hearing: 22/06/2021 Date Of Pronouncement: 09/07/2021

For Appellant: Shri Rashmi Kant Modi (AR)For Respondent: Shri Vijay Kumar Menon (DR)
Section 115JSection 194CSection 194JSection 197Section 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 M/s SCOD 18 Networking Private The Dy. Commissioner of Limited, Income Tax 11 (2)(1), 3 & 4, Prathmesh Horizon, Room No. 417, 4th Floor, Link Road, Nr. Sailee SHP Center, Vs. Aayakar Bhavan, M K Marg, Borivali (W)-400091 Mumbai - 400020 PAN: AALCS6147C (Appellant) (Respondent) Assessee by : Shri Rashmi Kant Modi (AR) Revenue by : Shri Vijay Kumar Menon (DR) Date of Hearing: 22/06/2021 Date of Pronouncement: 09/07/2021 O R D E R PER SAKTIJIT…