CIT v. Hindustan Lever Ltd.

306 ITR 25Reported decision2008#8965 most cited

What is CIT v. Hindustan Lever Ltd. authority for?

A contract for the supply of materials is considered a sale and not a contract for work, meaning Section 194C (TDS on payments for work) is not applicable. The Gujarat High Court upheld this, dismissing revenue's appeal based on an explanatory circular.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2023.

Also referred to as

CIT v Hindustan Lever Ltd · 306 ITR 25 · section 194C · contract for sale · contract for work · TDS not deductible · supply of materials · printed material · explanatory circular 715 · Gujarat High Court

Issues it is cited on

section 44aesection 133a(2a)section 201(1a)section 194cassessee in defaultsection 44asection 201(1)section 201section 194section 44absection 20section 44

Judgments citing CIT v. Hindustan Lever Ltd.

The DCIT, Circle TDS, Rajkot vs. M\S. Apricot Foods Pvt. Ltd., Metoda, Dist. Rajkot

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 226/RJT/2022[2014-15]Status: DisposedITAT Rajkot10 Nov 2023AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 194CSection 194HSection 201(1)

…taken into account of all Board Circulars including Circular no. 715 relied by the AO and has laid down that no TDS was deductible despite the said Circular. 6.4 1 further find that the Jurisdictional High Court of Gujarat in the case of Hindustan Lever Ltd. 306 ITR 25 has dismissed the appeal of the Revenue, relying on the basis of own decision in the case of CIT vs. Girnar Food 306 ITR 23 (2008) and held that "where contract is for supply of materials, viz., sale of materials, it cannot be termed to be a contract for work and labour and is not amenable to provisions of section 194C." 6.5 In view of the discuss…

Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Bharatpur vs. Income Tax Officer, TDS, Alwar, Alwar Rajasthan

In the result, the appeals of the assessee are allowed

ITA 325/JPR/2023[2019-20]Status: DisposedITAT Jaipur18 Sept 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

For Appellant: Sh. Dheeraj Borad (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 201Section 201(1)

…of section 194C are not attracted. It further mentioned in the reply the five years. 4. That, the humble appellant craves leave to refer to and rely upon the judgement of hon’bleGujrat High Court in the case of CIT vs Hindustan Lever Ltd. reported in (2008) 306 ITR 25 wherein the assessee placed order for supply of printed material. According to the assessee it had entered into a contract of purchase or supply simpliciter. The Tribunal held that this was a contract for sale of materials simpliciter relying on circular 715, dated 08/08/1995, wherein it was stated that in a case of sale no deduction u/s 194C is r…

Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Bharatpur vs. Income Tax Officer, TDS, Alwar

In the result, the appeals of the assessee are allowed

ITA 324/JPR/2023[2018-19]Status: DisposedITAT Jaipur18 Sept 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

For Appellant: Sh. Dheeraj Borad (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 201Section 201(1)

…of section 194C are not attracted. It further mentioned in the reply the five years. 4. That, the humble appellant craves leave to refer to and rely upon the judgement of hon’bleGujrat High Court in the case of CIT vs Hindustan Lever Ltd. reported in (2008) 306 ITR 25 wherein the assessee placed order for supply of printed material. According to the assessee it had entered into a contract of purchase or supply simpliciter. The Tribunal held that this was a contract for sale of materials simpliciter relying on circular 715, dated 08/08/1995, wherein it was stated that in a case of sale no deduction u/s 194C is r…

Bharatpur Dugdha Utpadak Sahkari Sangh Limiited, Bharatpur vs. Income Tax Officer, TDS, Alwar, Alwar Rajasthan

In the result, the appeals of the assessee are allowed

ITA 323/JPR/2023[2017-18]Status: DisposedITAT Jaipur18 Sept 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

For Appellant: Sh. Dheeraj Borad (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 201Section 201(1)

…of section 194C are not attracted. It further mentioned in the reply the five years. 4. That, the humble appellant craves leave to refer to and rely upon the judgement of hon’bleGujrat High Court in the case of CIT vs Hindustan Lever Ltd. reported in (2008) 306 ITR 25 wherein the assessee placed order for supply of printed material. According to the assessee it had entered into a contract of purchase or supply simpliciter. The Tribunal held that this was a contract for sale of materials simpliciter relying on circular 715, dated 08/08/1995, wherein it was stated that in a case of sale no deduction u/s 194C is r…

Bharatpur Dugdha Utpadak Sahkari Sangh Limiited, Bharatpur vs. Income Tax Officer, TDS, Alwar

In the result, the appeals of the assessee are allowed

ITA 322/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Sept 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

For Appellant: Sh. Dheeraj Borad (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 201Section 201(1)

…of section 194C are not attracted. It further mentioned in the reply the five years. 4. That, the humble appellant craves leave to refer to and rely upon the judgement of hon’bleGujrat High Court in the case of CIT vs Hindustan Lever Ltd. reported in (2008) 306 ITR 25 wherein the assessee placed order for supply of printed material. According to the assessee it had entered into a contract of purchase or supply simpliciter. The Tribunal held that this was a contract for sale of materials simpliciter relying on circular 715, dated 08/08/1995, wherein it was stated that in a case of sale no deduction u/s 194C is r…

Bharatpur Dugdha Utpadak Sahkari Sangh Limiited, Bharatpur vs. Income Tax Officer, TDS, Alwar

In the result, the appeals of the assessee are allowed

ITA 321/JPR/2023[2015-16]Status: DisposedITAT Jaipur18 Sept 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

For Appellant: Sh. Dheeraj Borad (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 201Section 201(1)

…of section 194C are not attracted. It further mentioned in the reply the five years. 4. That, the humble appellant craves leave to refer to and rely upon the judgement of hon’bleGujrat High Court in the case of CIT vs Hindustan Lever Ltd. reported in (2008) 306 ITR 25 wherein the assessee placed order for supply of printed material. According to the assessee it had entered into a contract of purchase or supply simpliciter. The Tribunal held that this was a contract for sale of materials simpliciter relying on circular 715, dated 08/08/1995, wherein it was stated that in a case of sale no deduction u/s 194C is r…

Addl. CIT, Special Range- 1, New Delhi vs. Aricent Technologies (Holdings) Ltd., New Delhi

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

ITA 5026/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Nov 2019AY 2011-12

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Sanjay I.Bara, CIT DR
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…"द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-1”, "द"ली आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI) सुौी सुषमा चावला सुौी सुषमा चावला सुौी सुषमा चावला, सुौी सुषमा चावला , , , "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत मह"ष" ौी ूशांत मह"ष" ूशांत मह"ष", , , , लेखा सदःय के ूशांत मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आय…

Aricent Technologies (Holdings) Ltd., New Delhi vs. DCIT, Circle- 3(1), New Delhi

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

ITA 4913/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Nov 2019AY 2011-12

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Sanjay I.Bara, CIT DR
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…"द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-1”, "द"ली आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI) सुौी सुषमा चावला सुौी सुषमा चावला सुौी सुषमा चावला, सुौी सुषमा चावला , , , "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत मह"ष" ौी ूशांत मह"ष" ूशांत मह"ष", , , , लेखा सदःय के ूशांत मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आय…

M/S. Aricent Technologies (Holdings) Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 1944/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Nov 2019AY 2012-13

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Sanjay I.Bara, CIT DR
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…"द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-1”, "द"ली आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI) सुौी सुषमा चावला सुौी सुषमा चावला सुौी सुषमा चावला, सुौी सुषमा चावला , , , "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत मह"ष" ौी ूशांत मह"ष" ूशांत मह"ष", , , , लेखा सदःय के ूशांत मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आय…

Aricent Technologies (Holdings) Ltd., New Delhi vs. Addl. CIT, Special Range- 1, New Delhi

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

ITA 7637/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2019AY 2014-15

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Sanjay I.Bara, CIT DR
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…"द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-1”, "द"ली आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI) सुौी सुषमा चावला सुौी सुषमा चावला सुौी सुषमा चावला, सुौी सुषमा चावला , , , "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत मह"ष" ौी ूशांत मह"ष" ूशांत मह"ष", , , , लेखा सदःय के ूशांत मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आय…

Aricent Technologies (Holdings) Ltd., New Delhi vs. JCIT, Special Range- 1, New Delhi

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

ITA 7112/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2019AY 2013-14

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Sanjay I.Bara, CIT DR
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…"द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-1”, "द"ली आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI) सुौी सुषमा चावला सुौी सुषमा चावला सुौी सुषमा चावला, सुौी सुषमा चावला , , , "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत मह"ष" ौी ूशांत मह"ष" ूशांत मह"ष", , , , लेखा सदःय के ूशांत मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आय…

Arivent Technologies Holdings Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1308/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Nov 2019AY 2010-11

Bench: Ms. Sushma Chowla & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr.Adv. &For Respondent: Sh. Sanjay I.Bara, CIT DR
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…"द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “आई "यायपीठ आई आई-1”, "द"ली आई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI) सुौी सुषमा चावला सुौी सुषमा चावला सुौी सुषमा चावला, सुौी सुषमा चावला , , , "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी ूशांत मह"ष" ौी ूशांत मह"ष" ूशांत मह"ष", , , , लेखा सदःय के ूशांत मह"ष" लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आय…

CIT v. Hindustan Lever Ltd. (306 ITR 25) — Cited in 12 Judgments | BharatTax