CIT (TDS) v. Assistant Manager (Accounts), Food Corporation of India

326 ITR 106High Court2010#20504 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 359,850 Indian tax judgments — from 2015 to 2018.

Judgments citing CIT (TDS) v. Assistant Manager (Accounts), Food Corporation of India

ACIT, New Delhi vs. National Agricultural Cooperative Marketing Federation of India, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4072/DEL/2015[2008-09]Status: DisposedITAT Delhi12 Jul 2018AY 2008-09

Section 194HSection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SH. N.K. SAINI, ACCOUNTANT MEMBER AND SH. LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2008-09 ACIT, Vs. National Agricultural Circle-54(1), Room No. 1502, Cooperative Marketing 15th Floor, E 2 Block, Dr. Federation of India, S.P.M. Civic Center, J.L.N. NAFED House, Ashram Marg, New Delhi Chowk, New Delhi PAN :AAAAN4629F (Appellant) (Respondent) Appellant by Sh. Ravi Kant Gupta, Sr.DR Respondent by Sh. Hiren Mehta, CA Date of hearing 10.07.2018 Date of pronouncement 11.07.2018 ORDER PER LALIET KUMAR, J.M.: The present appeal by the Revenue…

ACIT, Cir-33, Kolkata vs. Shri Biswajit Guha, Kolkata

In the result, Revenue’s appeal dismissed

ITA 355/KOL/2014[2006-2007]Status: DisposedITAT Kolkata05 Oct 2016AY 2006-2007

Bench: Shri Waseem Ahmed & Shri K.Narsimha Chary

Section 133(6)Section 143(3)

…e cost of the goods, it cannot be inferred that the person who is billed had paid certain amount on account of those services separately as the same becomes part of the commodity so sold [CIT (TDS) vs. Assistant Manager (Accounts), Food Corpn. of India (2010) 326 ITR 106 (P&H)]. In view of the above factual matrix and numerous judicial pronouncements on the issue, it is amply clear that as the suppliers were not the transport contractors and the AO could not bring on record evidence establishing existence of any oral or written agreement, provisions of section 194C of the Act do not come into play warranting any…

Welset Plast Extrusions P.Ltd, Mumbai vs. Asst CIT (OSD) RG 8(1), Mumbai

In the result, appeal of the assessee is accepted for statistical purposes

ITA 77/MUM/2013[2009-10]Status: DisposedITAT Mumbai15 Jan 2016AY 2009-10

Bench: Shri N.K.Billaiya, Am & Shri Pawan Singh, Jm Welset Plast Extrusions Pvt. Ltd., Acit(Osd), Range-8(1), Room No. 260C, 2Nd Floor, 8, New Metalage Industrial Vs. Premises Co-Op. Society Ltd., Aayakar Bhavan, M.K.Road, Subhash Road, Jogeshwari (E), Mumbai-400020. Mumbai-400060 Pan/Gir No.: Aaacw0614K (Appellant) .. (Respondent)

For Appellant: Shri K. Shivaram & Miss Neelam JadhavFor Respondent: Shri Abani Kanta Nayak (DR)

Section 133(6)Section 194CSection 40Section 40A

…tion charges are part of cost of goods and the freight charge was not paid separately. 14. The AR of the assessee relied upon the judgment of Punjab & Haryana High Court titled as CIT(TDS) vs. Asst. Manager (Accounts) Food Corporation of India, reported vide 326 ITR 106 (P&H) & CIT vs. Bhagwati Steel 326 ITR 108(P&H). 15. AR of the assessee relied upon the order of authorities below. 16. We have perused the various purchase order which are available on page nos. 67 to 113 of Paper Book which contains the reference and details of freight and forwarding charges in respect of the items/material purchased by the a…

ITO, Meerut vs. Sh. Arun Kumar, Meerut

In the result, the appeal of the department is dismissed

ITA 5063/DEL/2012[2009-10]Status: DisposedITAT Delhi04 Dec 2015AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 5063/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer, Vs Sh. Arun Kumar Ward-1(1), 281, Boundry Road, Meerut Meerut (Appellant) (Respondent) Pan No. Aaypk1784D Assessee By : Sh. O. P. Sapra, Adv. Revenue By : Sh. K. K. Jaiswal, Dr Date Of Hearing : 30.09.2015 Date Of Pronouncement : 04.12.2015 Order Per N. K. Saini, Am:

For Appellant: Sh. O. P. Sapra, AdvFor Respondent: Sh. K. K. Jaiswal, DR

Section 194CSection 197(2)Section 40

…istics India, Meerut c) Online Courier Services, New Delhi 8 Arun Kumar 7. The reliance was placed on the following case laws: " ACIT Vs Grandprix Fab. (P) Ltd. (2010) 128 TTJ(Delhi ‘D’- Trib) " CIT(TDS) Vs Asstt. Manager (Accounts) Food Corporation of India 326 ITR 106 (P&H) " CIT Vs Bhagwati Steels 326 ITR 108 (P&H) " Merilyn Shipping & Transports Vs ACIT, Range Visakhapatnam (2012) 136 ITD 23 (SB) 8. The ld. CIT(A) after considering the submissions of the assessee deleted the addition by observing that the payments made on account of air freight were actually reimbursement of expenses and that the assessee ha…