How many judgments cite CIT-1, Kochi v. PVS Memorial Hospital Ltd.?

44 judgments on BharatTax cite CIT-1, Kochi v. PVS Memorial Hospital Ltd. (60 Taxmann.com 69), spanning 2016 to 2025.

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

Q: Which sections of the Income Tax Act does CIT-1, Kochi v. PVS Memorial Hospital Ltd. come up under?

It is most often cited in judgments turning on Section 1961, Section 115JB Income Tax Act, Section 139(1) Income Tax Act, Section 143(3) Income Tax Act, Section 144C(13) Income Tax Act, Section 192 Income Tax Act.

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.

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

Issues it is cited on

section 35dd section 35abb waiver of loan section 40a(ia)place of effective management public servant short deduction of tax commercial substance clarificatory amendment azadi bachao andolan real income theory section 194j

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

ACIT 16(1), Mumbai vs. T.V. Vision Ltd, Mumbai

In the result, appeal filed by the revenue for assessment year 2011-

ITA 3386/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2018AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-12 The Acit -16(1), M/S T.V. Vision Ltd., Room No. 439, 4Th Floor, 4Th Floor, Adhikari Chambers, Aayakar Bhavan, M.K. Marg, Oberoi Complex, New Link Road, Mumbai - 400020 Vs. Andheri (West), Mumbai – 400053 Pan: Aacct7276Q

For Appellant: Shri Madhur Aggarwal (AR)For Respondent: Shri Ram Tiwari (DR)

Section 143Section 194CSection 194JSection 40Section 44BSection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2011-12 The ACIT -16(1), M/s T.V. Vision Ltd., Room No. 439, 4th Floor, 4th Floor, Adhikari Chambers, Aayakar Bhavan, M.K. Marg, Oberoi Complex, New Link Road, Mumbai - 400020 Vs. Andheri (West), Mumbai – 400053 PAN: AACCT7276Q (Appellant) (Respondent) Revenue by : Shri Ram Tiwari (DR) Assessee by : Shri Madhur Aggarwal (AR) Date of Hearing: 08/01/2018 Date of Pronouncement: 28/02/2018 O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the revenue against order d…

DCIT 5(2), Mumbai vs. Ims Learning Resources P.Ltd, Mumbai

Appeal stands partly allowed for statistical purposes

ITA 7214/MUM/2014[2010-11]Status: DisposedITAT Mumbai12 May 2017AY 2010-11

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 6760/Mum/2014 & आयकर अपील सं./I.T.A. No. 7214/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-2011) Ims Learning Resources Pvt. Ltd. Deputy Commissioner Of E-Block, 6Th Floor Income Tax बनाम/ Ncl Bandra Premises 5(2) Bandra-Kurla Complex Mumbai Vs. Bandra(East) Mumbai 400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaaci-5903-K (अपीलाथ" /Appellant) (""थ" / Respondent) : अपीलाथ" की ओर से / Appellant By : Shri Chetan Karia, Ld. Ar ""थ" की ओर से/Respondent By : Shri B.C.S.Naik, Ld. Dr (Cit) सुनवाई की तारीख / : 04/04/2017 Date Of Hearing घोषणा की तारीख / : 12/05/2017 Date Of Pronouncement Assessment Year 2010-11 आदेश / O R D E R

For Appellant: Shri Chetan Karia, Ld. ARFor Respondent: Shri B.C.S.Naik, Ld. DR (CIT)

Section 143(3)Section 14A

…ITA No.6760 & 7214/M/2014 IMS Learning Resources Private Limited Assessment Year 2010-11 आयकर अपीलीय अिधकरण “आई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी डी.टी. गरािसया,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 6760/Mum/2014 & आयकर अपील सं./I.T.A. No. 7214/Mum/2014 (िनधा"रण वष" / Assessment Year: 2010-2011) IMS Learning Resources Pvt. Ltd. Deputy Commissioner of E-Block, 6th Floor Income Tax बनाम/ NCL Bandra Premises 5(2) Bandra-Kurla Complex Mumbai Vs. Bandra(East) Mumbai 400 05…

Ims Learning Resources P.Ltd, Mumbai vs. DCIT 5(2), Mumbai

Appeal stands partly allowed for statistical purposes

ITA 6760/MUM/2014[2010-11]Status: DisposedITAT Mumbai12 May 2017AY 2010-11

For Appellant: Shri Chetan Karia, Ld. ARFor Respondent: Shri B.C.S.Naik, Ld. DR (CIT)

Section 143(3)Section 14A

Nobel Biocare India Pvt. Ltd., Mumbai vs. DCIT 15(2)(1), Mumbai

The appeal of the assessee is hereby treated as allowed for statistical purposes

ITA 864/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Sept 2016AY 2011-12

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2011-12 M/S. Nobel Biocare India Pvt. The Deputy Commissioner Of Ltd., Income Tax 15(2)(1), Unit No.702, 7Th Floor, 4Th Room No.403, Floor, A – Wing, Hon’Ble Supreme Aayakar Bhavan, Court Business Park, Vs. M.K. Road, Behind Lake Castle, Mumbai - 400020 Hiranandani Garden, Powai, Mumbai – 400 076 Pan: Aaccn0274A (Appellant) (Respondent) Present For: Assessee By : Shri Dhanesh Bafna, A.R Ms. Chandni Shah, A.R. Revenue By : Shri N.K. Chand, D.R. Date Of Hearing : 25.05.2016 Date Of Pronouncement : 28.09.2016

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri N.K. Chand, D.R

Section 143(3)Section 144CSection 234BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2011-12 M/s. Nobel Biocare India Pvt. The Deputy Commissioner of Ltd., Income Tax 15(2)(1), Unit No.702, 7th Floor, 4th Room No.403, Floor, A – Wing, Hon’ble Supreme Aayakar Bhavan, Court Business Park, Vs. M.K. Road, Behind Lake Castle, Mumbai - 400020 Hiranandani Garden, Powai, Mumbai – 400 076 PAN: AACCN0274A (Appellant) (Respondent) Present for: Assessee by : Shri Dhanesh Bafna, A.R Ms. Chandni Shah, A.R. Revenue by : Shri N.K. Chand, D.R. Dat…