CIT v. Delhi Transco Limited

68 Taxmann.com 231Supreme Court of India2016#9123 most cited

What is CIT v. Delhi Transco Limited authority for?

A payer cannot be held liable for the payment of the tax demand when tax has not been deducted at source; only interest liability under Section 201(1A) may arise.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2016 to 2021.

Also referred to as

CIT v. Delhi Transco Limited · Section 201 · Section 201(1) · Section 201(1A) · TDS · tax deducted at source · assessee in default · interest liability · non-deduction of tax

Issues it is cited on

resulting companyinterest under section 201(1a)section 194hsection 194jsection 201(1a)fees for technical servicesassessee in defaultsection 201(1)tax deducted at sourcesection 201section 194section 20

Judgments citing CIT v. Delhi Transco Limited

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 718/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 717/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 716/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Nov 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3781/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3780/DEL/2013[2008-09 (F.Y. 2007- 08)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3779/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Assistant Commissioner of Income Tax vs. M/S Gulbarga Electricity Supply Company Ltd

Accordingly, appeal of Revenue is dismissed

ITA/200003/2014HC Karnataka09 Aug 2016

Bench: B.VEERAPPA,VINEET KOTHARI

Section 133ASection 143(3)Section 194CSection 194JSection 201(1)Section 260Section 32Section 40

…1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 9TH DAY OF AUGUST, 2016 PRESENT THE HON’BLE MR. JUSTICE VINEET KOTHARI AND THE HON’BLE MR. JUSTICE B.VEERAPPA INCOME TAX APPEAL No.200003/2014 BETWEEN: Assistant Commissioner of Income Tax Circle – I, Gulbarga – 585 102. ... Appellant (By Sri Ameet Kumar Deshpande, Advocate) AND: M/s Gulbarga Electricity Supply Company Ltd., Main Road, Gulbarga – 585 102 ... Respondent (By Sri G.Venktesh for Sri A. Shankar, Advocate) This ITA filed under Section 260 A of Income Tax Act, praying to allow this appeal and set aside the order dated 07.02.2014 passed in…