CIT (TDS) v. Maharashtra State Electricity Distribution Co. Ltd.

DCIT(TDS)OSD-1(2), MUMBAI, CUMBALLA HILL vs. HOUSE OF ANITA DONGRE PVT LTD, BANDRA WEST

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

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

…e invocation of Section 194-I of the Act is without merit. 14. In support of the above submissions, reliance has been placed by the assessee on the decision of the Hon’ble Bombay High Court in CIT v. Maharashtra State Electricity Distribution Co. Ltd. [2015] 375 ITR 23 (Bom), wherein it was held that mere use of transmission lines by electricity companies does not amount to payment of rent under Section 194-I. The Hon’ble Court held at para 57 that for a payment to qualify as rent, possession is a necessary element. Respectfully reliance was also placed on the decision of the ITAT, Mumbai Bench, in Chhattisgarh…

DCIT(TDS)OSD-1(2), MUMBAI, CUMBALLA HILL vs. HOUSE OF ANITA DONGRE PVT LTD, BANDRA WEST

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

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

…e invocation of Section 194-I of the Act is without merit. 14. In support of the above submissions, reliance has been placed by the assessee on the decision of the Hon’ble Bombay High Court in CIT v. Maharashtra State Electricity Distribution Co. Ltd. [2015] 375 ITR 23 (Bom), wherein it was held that mere use of transmission lines by electricity companies does not amount to payment of rent under Section 194-I. The Hon’ble Court held at para 57 that for a payment to qualify as rent, possession is a necessary element. Respectfully reliance was also placed on the decision of the ITAT, Mumbai Bench, in Chhattisgarh…

DCIT(TDS)-1(2), MUMBAI, MUMBAI vs. HOUSE OF ANITA DONGRE PVT LTD, BANDRA WEST

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

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

…e invocation of Section 194-I of the Act is without merit. 14. In support of the above submissions, reliance has been placed by the assessee on the decision of the Hon’ble Bombay High Court in CIT v. Maharashtra State Electricity Distribution Co. Ltd. [2015] 375 ITR 23 (Bom), wherein it was held that mere use of transmission lines by electricity companies does not amount to payment of rent under Section 194-I. The Hon’ble Court held at para 57 that for a payment to qualify as rent, possession is a necessary element. Respectfully reliance was also placed on the decision of the ITAT, Mumbai Bench, in Chhattisgarh…

DCIT 8 (3)(1), MUMBAI vs. TATA TELESERVICES (MAH.) LTD., MUMBAI

In the result, appeals filed by the revenue for assessment years 2012-2013

…harges / wheeling charges paid by power generating companies. This issue had reached the corridors of various judicial forums and now has been put to rest by the following decisions:- CIT (TDS) vs Maharashtra State Electricity Distribution Co. Ltd reported in 375 ITR 23 (Bom) – “By this appeal, the Revenue has proposed the following questions to be substantial questions of law:- “(a) Whether, on the facts an d in t he circumstances of t he case and i n law, the Income Tax Appellate Tribunal was justified in holding that the payments of the wheeling and transmission charges made by the assessee to the entities lik…

DCIT 8(3)(1), MUMBAI vs. TATA TELESERVICES (MAH) LTD, NAVI MUMBAI

In the result, appeal of the revenue is dismissed

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singhdcit-8(3)(1) M/S Tata Teleservices (Mah) Room No. 615, 6Th Floor, Ltd., D-26, Ttc Indl Area Aayakar Bhavan, M.K. Road, Midc, Sanpada, P.O. Turbhe, Mumbai-20. Navi Mumbai-400703. Vs. Pan: Aaach1458C Appellant Respondent Appellant By : Shri R. Manjunatha Swamy (Cit-Dr) Respondent By : Shri Hiten Chande (Ar) Date Of Hearing : 21.01.2019 Date Of Pronouncement : 30.01.2019 Order Under Section 254(1)Of Income Tax Act

…arges / wheeling charges paid by power generating companies. This issue had reached the corridors of various judicial forums and now has been put to rest by the following decisions:- CIT (TDS) vs Maharashtra State Electricity Distribution Co. Ltd reported in 375 ITR 23 (Bom) - "By this appeal, the Revenue has proposed the following questions to be substantial questions of law:- "(a) Whether, on the facts an d in t he circumstances of t he case and i n law, the Income Tax Appellate Tribunal was justified in holding that the payments of the wheeling and transmission charges made by the assessee to the entities l…