CIT TDS v. Bharat Hotels Ltd.

64 Taxmann.com 325High Court2015#10701 most cited

What is CIT TDS v. Bharat Hotels Ltd. authority for?

Interest under section 201(1A) is compensatory and cannot be charged for the period beyond the date when the recipient has deposited the tax.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Also referred to as

CIT TDS v. Bharat Hotels Ltd · section 201(1A) · interest · TDS · compensatory measure · withholding tax · tax deposit date

Issues it is cited on

section 201(1a)section 201section 20prescribedcompanysection 143(3)indiatotal incomeinterest

Judgments citing CIT TDS v. Bharat Hotels Ltd.

Expat Engineering India Limited, Bengaluru vs. ACIT, Circle-2(1)(2), Bengaluru

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 34/BANG/2023[2014-15]Status: DisposedITAT Bangalore09 Nov 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Parithivel, D.R
Section 143Section 250

…ITA No.34/Bang/2023 M/s. Expat Engineering India Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Expat Engineering India Ltd. Regd. Office Carlton Towers, A Wing, 3rd Floor, Unit No.301-3-314 ACIT No.1 Old Airport Road Vs. Circle-2(1)(2) Bangalore 560 008 Bangalore PAN NO : AABCE9003D APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar, A.R. Respondent by : Shri Parithivel, D.R. Date of Hearing : 31.10.2023 Date of Pronouncement : 09.11.2023 O R D E R PER CHAN…

Expat Engineering India Limited, Bengaluru vs. ACIT, Circle-2(1)(2), Bengaluru

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1139/BANG/2022[2016-17]Status: HeardITAT Bangalore30 Mar 2023AY 2016-17

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Ravishankar S.V., AdvocateFor Respondent: Sri.Gudimella VP Pavan Kumar, JCIT-DR
Section 143(2)Section 143(3)Section 201Section 250Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.1139/Bang/2022 : Asst.Year 2016-2017 M/s.Expat Engineering India Ltd. The Assistant Commissioner No.1, 3rd Floor, A-Wing of Income-tax, Circle 2(1)(2) v. Carlton Towers, HAL 2nd Stage Bangalore. Old Airport Road Bangalore – 560 008. PAN : AABCE9003D. (Appellant) (Respondent) Appellant by : Sri.Ravishankar S.V., Advocate Respondent by : Sri.Gudimella VP Pavan Kumar, JCIT-DR Date of Pronouncement : 30.03.2023 Date of Hearing : 30.03.2023 O R D E R Per George George K, JM : This…

Income Tax Officer, TDS-1, Mumabi vs. M/S Blue Star Realtors Pvt Ltd, Mumbai

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

ITA 715/MUM/2022[2013-14]Status: DisposedITAT Mumbai13 Oct 2022AY 2013-14

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

For Appellant: Mr. Abdul Memon, ARFor Respondent: Dr. Mahesh Akhade, CIT-DR
Section 201Section 201(1)Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, TDS-1, M/s Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. PAN No. AAACB 8570 F Appellant Respondent Revenue by : Dr. Mahesh Akhade, CIT-DR Assessee by : Mr. Abdul Memon, AR Date of Hearing : 08/09/2022 Date of pronouncement : 13/10/2022 ORDER PER OM PRAKASH KANT, AM These…

Income Tax Officer, TDS-1 Thane, Thane vs. M/S Blue Star Realtors Pvt Limited, Mumbai

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

ITA 714/MUM/2022[2014-15]Status: DisposedITAT Mumbai13 Oct 2022AY 2014-15

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

For Appellant: Mr. Abdul Memon, ARFor Respondent: Dr. Mahesh Akhade, CIT-DR
Section 201Section 201(1)Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, TDS-1, M/s Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. PAN No. AAACB 8570 F Appellant Respondent Revenue by : Dr. Mahesh Akhade, CIT-DR Assessee by : Mr. Abdul Memon, AR Date of Hearing : 08/09/2022 Date of pronouncement : 13/10/2022 ORDER PER OM PRAKASH KANT, AM These…

The Commissioner of vs. M/S United Spirits Ltd

Appeal is allowed

ITA/366/2017HC Karnataka26 Aug 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 153Section 194ASection 201(1)Section 201(3)Section 260

…I.T.A No. 366/2017 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF AUGUST, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MRS. JUSTICE M.G. UMA I.T.A NO.366 OF 2017 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, TDS NO.59, HMT BHAVAN 4TH FLOOR, BALLARI ROAD GANGANAGAR BENGALURU-560 032 2. THE DEPUTY COMMISSIONER OF INCOME-TAX (TDS) CIRCLE-18(2) NO.59, HMT BHAVAN 4TH FLOOR, BALLARI ROAD GAN…

The Commissioner of vs. M/S United Spirits Ltd

Appeal is allowed

ITA/360/2017HC Karnataka26 Aug 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 153Section 194ASection 201(1)Section 260

…I.T.A No.360/2017 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF AUGUST, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MRS. JUSTICE M.G. UMA I.T.A NO.360 OF 2017 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, TDS NO.59, HMT BHAVAN 4TH FLOOR, BALLARI ROAD GANGANAGAR BENGALURU-560 032 2. THE DEPUTY COMMISSIONER OF INCOME-TAX (TDS) CIRCLE-18(2) NO.59, HMT BHA…

The Commissioner of vs. M/S United Spirits Ltd

Appeal is allowed

ITA/359/2017HC Karnataka26 Aug 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 153Section 194ASection 201(1)Section 260

…I.T.A No.359/2017 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF AUGUST, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MRS. JUSTICE M.G. UMA I.T.A NO.359 OF 2017 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, TDS NO.59, HMT BHAVAN 4TH FLOOR, BALLARI ROAD GANGANAGAR BENGALURU-560 032 2. THE DEPUTY COMMISSIONER OF INCOME-TAX (TDS) CIR…

Expat Engineering India Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 503/BANG/2022[2017-18]Status: DisposedITAT Bangalore01 Aug 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni
Section 139Section 139(1)Section 143(3)Section 2(24)(x)Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER SP No.31/Bang/2022 AND Assessment year : 2017-18 Expat Engineering India Ltd., Vs. The Deputy Commissioner of Carlton Towers, A Wing, Income Tax, 3rd Floor, Unit No.301-314, Circle 2(1)(2), No.1, Old Airport Road, Bangalore. Bangalore – 560 008. PAN: AABCE 9003D APPELLANT / APPLICANT RESPONDENT Appellant by : Shri Rajgopal, CA Respondent by : Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.07.2022 Date of Pronouncement : 01.08.2022 O…

Deputy Commissioner of Income Tax (Intl Taxn) Circle-1(1), Bangalore vs. M/S Coffeeday Enterprises Limited, Bangalore

In the result, the appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 2931/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Dec 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Muzzaffar Hussain, CIT (D.R)
Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES, BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2931/Bang/2018 & C.O. No. 42/Bang/2019 (Assessment Year : 2011-12) Deputy Commissioner of Income-tax, Intl. Taxn., Circle-1(1), Bengaluru PAN AAACT 5435F ….Appellant Vs. M/s. Coffeeday Enterprises Ltd., No.23/2, Coffeeday Square, Vittal Mallya Road, Bangalore-560 001. PAN: ……Respondent. Assessee By: Shri C. Ramesh, CA Revenue By: Shri Muzzaffar Hussain, CIT (D.R) Date of Hearing : 24.11.2020 Date of Pronouncement : 16.12.2020. O R D E R PER SHRI CHAND…

Commr of Income Tax-II, Hyderabad vs. M/S Japson Estates Pvt Ltd., Hyderabad

ITTA/84/2017HC Telangana23 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

CIT TDS v. Bharat Hotels Ltd. (64 Taxmann.com 325) — Cited in 10 Judgments | BharatTax