CIT(TDS) v. Rajasthan Urban Infrastructure

37 Taxmann.com 154High Court2013#6075 most cited

What is CIT(TDS) v. Rajasthan Urban Infrastructure authority for?

TDS is not required on the service tax component of a payment if the service tax is paid separately and not included in the professional or technical fees, as per the terms of the agreement.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Also referred to as

CIT(TDS) v. Rajasthan Urban Infrastructure · TDS · service tax · section 194J · professional services · technical services · agreement · separate payment

Judgments citing CIT(TDS) v. Rajasthan Urban Infrastructure

Vatika Ltd., New Delhi vs. DCIT, New Delhi

ITA 1512/DEL/2014[2008-09]Status: DisposedITAT Delhi14 Aug 2019AY 2008-09

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 195Section 250Section 251(1)(a)Section 251(2)Section 271Section 40a

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 6476/Del/2013 & 1512/Del/2014 (Assessment Year: 2008-09) Vatika Ltd, Vs. DCIT, 621-A, Devika Towers, 6, Central Circle-20, Nehru Place, New Delhi New Delhi PAN: AABCV5647G (Appellant) (Respondent) Assessee by : Shri C.S. Aggarwal, Sr. Adv Shri Ravi Pratap Mall, Adv Revenue by: Smt Naina Soin Kapil, Sr. DR Date of Hearing 15/05/2019 Date of pronouncement 14/08/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the two appeals filed by the same assessee…

DCIT (TDS) 2(2), Mumbai vs. Sbi Life Insurance Co. Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 2398/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2011-12 Dcit-(Tds)-2(2), M/S Sbi Life Insurance Room No.1012, 10Th Floor, Company Ltd. “Natraj”, 5Th बनाम/ Smt. K.G. Mittal Ayurvedic Floor, M.V. Road & Western Vs. Hospital Building, Express High Way Charni Road, Junction, Andheri (E), Mumbai-400020 Mumbai-400069 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aafcs2503P

Section 194Section 194DSection 68(2)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘जे’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘J’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2011-12 DCIT-(TDS)-2(2), M/s SBI Life Insurance Room No.1012, 10th Floor, Company Ltd. “Natraj”, 5th बनाम/ Smt. K.G. Mittal Ayurvedic Floor, M.V. Road & Western Vs. Hospital Building, Express High Way Charni Road, Junction, Andheri (E), Mumbai-400020 Mumbai-400069 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAFCS2503P…

Sbi Life Insurance Co. Ltd, Mumbai vs. Asst CIT (TDS) 3(2), Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 7417/MUM/2012[2010-11]Status: DisposedITAT Mumbai18 Nov 2016AY 2010-11

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

Sbi Life Insurance Co. Ltd, Mumbai vs. Asst CIT (TDS) 3(2), Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 7416/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Nov 2016AY 2009-10

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

Sbi Life Insurance Co. Ltd, Mumbai vs. Asst CIT (TDS) 3(2), Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 7415/MUM/2012[2008-09]Status: DisposedITAT Mumbai18 Nov 2016AY 2008-09

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

ACIT (TDS) 3(2), Mumbai vs. Sbi Life Insurance Co.Ltd, Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 7330/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Nov 2016AY 2009-10

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

ACIT (TDS) 3(2), Mumbai vs. Sbi Life Insurance Co.Ltd, Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 7329/MUM/2012[2008-09]Status: DisposedITAT Mumbai18 Nov 2016AY 2008-09

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

ACIT (TDS) 3(2), Mumbai vs. Sbi Life Insurance Co.Ltd, Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 7328/MUM/2012[2007-08]Status: DisposedITAT Mumbai18 Nov 2016AY 2007-08

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

A.C.I.T.(TDS)-3(2), Mumbai vs. Sbi Life Insurance Co. Ltd., Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6946/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Nov 2016AY 2009-10

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

A.C.I.T.(TDS)-3(2), Mumbai vs. Sbi Life Insurance Co. Ltd., Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6945/MUM/2012[2010-11]Status: DisposedITAT Mumbai18 Nov 2016AY 2010-11

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

A.C.I.T.(TDS)-3(2), Mumbai vs. Sbi Life Insurance Co. Ltd., Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6944/MUM/2012[2008-09]Status: DisposedITAT Mumbai18 Nov 2016AY 2008-09

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

A.C.I.T.(TDS)-3(2), Mumbai vs. Sbi Life Insurance Co. Ltd., Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6943/MUM/2012[2007-08]Status: DisposedITAT Mumbai18 Nov 2016AY 2007-08

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

Sbi Life Insurance Co. Ltd, Mumbai vs. DCIT (TDS) 3(2), Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6494/MUM/2012[2010-11]Status: DisposedITAT Mumbai18 Nov 2016AY 2010-11

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

Sbi Life Insurance Co. Ltd, Mumbai vs. DCIT (TDS) 3(2), Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6493/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Nov 2016AY 2009-10

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

Sbi Life Insurance Co. Ltd, Mumbai vs. DCIT (TDS) 3(2), Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6492/MUM/2012[2008-09]Status: DisposedITAT Mumbai18 Nov 2016AY 2008-09

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI R.C. SHARMA(ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) ITA Nos. 6492 to 6494/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. DCIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th Floor, Charni Road Mumbai – 400069 Mumbai- 400002 PAN No. AAFCS2530P ITA Nos. 7415 to 7417/MUM/2012 Assessment Years: 2008-09 to 2010-11 M/s SBI Life Insurance Co. Ltd. Vs. Asst. CIT(TDS) 3(2) Natraj M.V. Road, Western K.G. Mittal Hospital Express Highway , Andheri 10th F…

DCIT (TDS) 3(2), Mumbai vs. Reliance Life Insurance Co. Ltd, Mumbai

In the result, appeal stands dismissed

ITA 6543/MUM/2014[2011-12]Status: DisposedITAT Mumbai19 Aug 2016AY 2011-12

Bench: Shri Saktijit Dey & Shri Nabin Kumar Pradhan

For Appellant: Shri Jitendra B. SanghviFor Respondent: Smt. Amrita Singh
Section 194Section 194DSection 201Section 201(1)Section 66

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI NABIN KUMAR PRADHAN, ACCOUNTANT MEMBER ITA no.6543/Mum./2014 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax (TDS) Circle–3(2), Smt. K.G. Mittal Ayurvedic ……………. Appellant Hospital, Building, Charni Road Mumbai 400 002 v/s Reliance Life Insurance Co. Ltd. 9th & 10th Floor, R. Tech Park Nilon Compound, Near HUB (Mall) ……………. Respondent Goregaon (E), Mumbai PAN – AADCA1410E Revenue by : Smt. Amrita Singh Assessee by : Shri Jitendra B. Sanghvi Date of Hearing – 10.08.2016 Date of Order – 19.08.20…

DCIT (TDS) 3(2), Mumbai vs. Reliance Life Nsuranace Co. Ltd, Mumbai

The appeal of the revenue is dismissed

ITA 3011/MUM/2013[2010-11]Status: DisposedITAT Mumbai25 May 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Jitendra B. SanghaviFor Respondent: Shri Pradeep Singh, DR
Section 131Section 133ASection 194CSection 194DSection 194ISection 194JSection 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ―D‖ BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No.3009/M/2013 (AY: 2008-2009) I.T.A. No.3010/M/2013 (AY: 2009-2010) I.T.A. No.3011/M/2013 (AY: 2010-2011) फनाभ/ DCIT (TDS)-3(2), M/s. Reliance Life Insurance 1012, 10 th Floor, Co. Ltd., Vs. 10 th Floor, R-Tech Park, Smt. K.G. Mittal Ayurvedic Hospital, Charni Road (W), Nirlon Compound, Mumbai-400002. Near HUB Mall, Goregaon (E), Mumbai -400063. स्थायी ऱेखा सं./ PAN : AADCA1410E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से / Appellant by : Shri J…

DCIT (TDS) 3(2), Mumbai vs. Reliance Life Insurance Co. Ltd, Mumbai

The appeal of the revenue is dismissed

ITA 3010/MUM/2013[2009-10]Status: DisposedITAT Mumbai25 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Jitendra B. SanghaviFor Respondent: Shri Pradeep Singh, DR
Section 131Section 133ASection 194CSection 194DSection 194ISection 194JSection 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ―D‖ BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No.3009/M/2013 (AY: 2008-2009) I.T.A. No.3010/M/2013 (AY: 2009-2010) I.T.A. No.3011/M/2013 (AY: 2010-2011) फनाभ/ DCIT (TDS)-3(2), M/s. Reliance Life Insurance 1012, 10 th Floor, Co. Ltd., Vs. 10 th Floor, R-Tech Park, Smt. K.G. Mittal Ayurvedic Hospital, Charni Road (W), Nirlon Compound, Mumbai-400002. Near HUB Mall, Goregaon (E), Mumbai -400063. स्थायी ऱेखा सं./ PAN : AADCA1410E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से / Appellant by : Shri J…

DCIT (TDS) 3(2), Mumbai vs. Reliance Life Insurance Co. Ltd, Mumbai

The appeal of the revenue is dismissed

ITA 3009/MUM/2013[2008-09]Status: DisposedITAT Mumbai25 May 2016AY 2008-09

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Jitendra B. SanghaviFor Respondent: Shri Pradeep Singh, DR
Section 131Section 133ASection 194CSection 194DSection 194ISection 194JSection 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ―D‖ BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No.3009/M/2013 (AY: 2008-2009) I.T.A. No.3010/M/2013 (AY: 2009-2010) I.T.A. No.3011/M/2013 (AY: 2010-2011) फनाभ/ DCIT (TDS)-3(2), M/s. Reliance Life Insurance 1012, 10 th Floor, Co. Ltd., Vs. 10 th Floor, R-Tech Park, Smt. K.G. Mittal Ayurvedic Hospital, Charni Road (W), Nirlon Compound, Mumbai-400002. Near HUB Mall, Goregaon (E), Mumbai -400063. स्थायी ऱेखा सं./ PAN : AADCA1410E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से / Appellant by : Shri J…

CIT(TDS) v. Rajasthan Urban Infrastructure (37 Taxmann.com 154) — Cited in 19 Judgments | BharatTax