CIT v. Intervet India (P.) Ltd.

49 Taxmann.com 14High Court2014#2606 most cited

What is CIT v. Intervet India (P.) Ltd. authority for?

Payments made under a sales promotional scheme, such as product discount or campaign schemes, to dealers or stockists are not considered commission payments subject to TDS under Section 194H, especially when the transaction is on a principal-to-principal basis.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Intervet India (P.) Ltd · 49 Taxmann.com 14 · Section 194H · TDS on commission · sales promotional expenditure · dealers · stockists · principal to principal basis · Bombay High Court

Sections most often in play

Section 143(3)Section 194HSection 40(a)(ia)Section 144C(3)Section 263Section 37(1)

Issues it is cited on

tds on commissioncontemporaneous datasection 40a(i)section 194hinterest under section 201(1a)disallowance under section 40(a)(ia)section 194a(1)section 210section 92c(2)section 192section 92c(3)section 194j

Judgments citing CIT v. Intervet India (P.) Ltd.

Dell India Private Ltd., Bangalore vs. JCIT, Bangalore

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

ITA 562/BANG/2015[2010-11]Status: DisposedITAT Bangalore18 Aug 2022AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, Senior AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.562/Bang/2015 Assessment year : 2010-11 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), Divyashree Gardens, No.12/1, 12/2A, 13/1A, Challghatta Village, Varthur Hobli, Bangalore – 560 071. PAN : AABCD 8839L APPELLANT RESPONDENT IT(TP)A No.400/Bang/2015 Assessment year : 2010-11 The Joint Commissioner of Vs. M/s.Dell International Services Inco…

Mahindra Trucks and Buses Limited, Mumbai vs. DCIT-2(2)(2), Mumbai

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

ITA 519/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Apr 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Mahindra Two Wheelers Ltd, The Dy. Commissioner Of (Formerly Mahindra Trucks Income Tax, 2(2)(2), Ayakar & Buses Ltd.) Bhavan, M.K. Road, Mumbai- Vs. Gateway Building, Apollo 400 020 Bunder, Mumbai-400 001 (Appellant) (Respondent) Pan No. Aaacm7863L

For Appellant: Ms. Karishma Phatarphekar &For Respondent: Ms. Vatsalaa Jha, CIT DR
Section 143(3)Section 144C(13)Section 194HSection 201Section 40aSection 92C

…een accepted by the revenue that there is no reason to challenge this issue for the impugned assessment year. Further honourable High Court concluded the issue stating that the issue is also covered by the decision of CIT versus Intervet India private limited 364 ITR 238. Against this order, revenue preferred special leave petition before the honourable Supreme Court which has also been dismissed by order dated 12/1/2018 in special leave petition (civil) number 37462/2017. Further, it has been stated by the learned authorised representative that in subsequent years, no disallowance on this account has been made b…

Income Tax Officer, Bangalore vs. M/S.Dell India Pvt.Ltd., Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

Dell International Services India Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

Dell India P Ltd, Bangalore vs. Income Tax Officer(TDS), Ltu, Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

Sabmiller India Ltd, Mumbai vs. ACIT Cir 11(1)(2), Mumbai

In the result, appeal of the assessee in ITA No

ITA 7157/MUM/2017[2013-14]Status: DisposedITAT Mumbai24 Feb 2022AY 2013-14
Section 143(3)Section 144C(5)

…. Further, in support of his contention that the discount given to the distributor is an allowable expenditure, the learned Authorised Representative relied upon the decision of the Hon'ble Jurisdictional High Court in CIT v/s Intervet India Pvt. Ltd., [2014] 364 ITR 238 (Bom.). 20. The learned Departmental Representative submitted, since the relevant facts relating to the existence of a discount scheme and other relevant materials have to be brought on record and examined, consistent with the view taken by the Tribunal in assessment years 2007–08, 2008–09 and 2009–10, the issue may be restored back to the Assess…

Asus India Pvt Ltd., Mumbai vs. Asst CIT Circle- 9 (1)(2), Mumbai

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

ITA 7831/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Feb 2022AY 2015-16
Section 143(3)Section 144C(5)Section 194CSection 40

…sions:- i) Ahmedabad Stamp Vendor Association v/s Union of India, [2002] 257 ITR 202; ii) CIT v/s Ahmedabad Stamp Vendor Association, [2012] 348 ITR 378; iii) CIT v/s United Breweries Ltd., [2017] 387 ITR 150; and iv) CIT v/s Intervate India Pvt. Ltd., [2014] 364 ITR 238. 5 M/s. Asus India Pvt. Ltd., 9. The learned Departmental Representative strongly relying upon the observations of the Assessing Officer and learned Commissioner (Appeals) submitted, the contract between the parties are not conclusive, therefore, the true nature and character of the transaction has to be examined to find out whether it is a tran…

ACIT Circle- 16 (1), Mumbai vs. M/S Tata Sky Ltd., Mumbai

In the result, revenue’s appeals are dismissed and assessee’s appeals are allowed for statistical purpose

ITA 7451/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Aug 2021AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm)

For Appellant: Shri Jehangir D.MistriFor Respondent: Shri Sanjeev Kashyap
Section 194HSection 36Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pavan Kumar Gadale (JM) ITA Nos.7451 to 7454 /Mum/2019 (Assessment Years: 2011-12 to 2014-15) ACIT Circle-16(1) Tata Sky Ltd. Room No.439, 4th Floor 3rd Floor, C1, Aaykar Bhawan, M.K.Road Wadia International Centre Vs. Mumbai-400 020 Worli, Mumbai-400 025 PAN/GIR No. AAGCS9294M : (Revenue) (Assessee) & ITA Nos.7337 & 7338/Mum/2019 (Assessment Years: 2013-14 & 2014-15) Tata Sky Ltd. ACIT Circle-16(1) 3rd Floor, C1, Room No.439, 4th Floor Wadia International Centre Aaykar Bhawan, M.K.Road Vs. Worli, Mumbai-400 025 Mumbai…

Tata Sky Limited, Mumbai vs. Asst CIT Range 16 (1), Mumbai

In the result, revenue’s appeals are dismissed and assessee’s appeals are allowed for statistical purpose

ITA 7337/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Aug 2021AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm)

For Appellant: Shri Jehangir D.MistriFor Respondent: Shri Sanjeev Kashyap
Section 194HSection 36Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pavan Kumar Gadale (JM) ITA Nos.7451 to 7454 /Mum/2019 (Assessment Years: 2011-12 to 2014-15) ACIT Circle-16(1) Tata Sky Ltd. Room No.439, 4th Floor 3rd Floor, C1, Aaykar Bhawan, M.K.Road Wadia International Centre Vs. Mumbai-400 020 Worli, Mumbai-400 025 PAN/GIR No. AAGCS9294M : (Revenue) (Assessee) & ITA Nos.7337 & 7338/Mum/2019 (Assessment Years: 2013-14 & 2014-15) Tata Sky Ltd. ACIT Circle-16(1) 3rd Floor, C1, Room No.439, 4th Floor Wadia International Centre Aaykar Bhawan, M.K.Road Vs. Worli, Mumbai-400 025 Mumbai…

Kimberly Clark Lever P.Ltd., Pune vs. ACIT, Pune

In the result, the appeal of the assessee stands allowed

ITA 2481/PUN/2012[2008-09]Status: DisposedITAT Pune22 Feb 2021AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2481/Pun/2012 िनधा"रण वष" / Assessment Year : 2008-09 Kimberly Clark Lever P. Ltd., Gat No.934 To 937, Village Sanaswadi Off Nagar Road, Ta- Shirur, Pune-412208. .......अपीलाथ" / Appellant Pan : Aaack4647E बनाम / V/S. Acit, Circle-Xi(I), ……""यथ" / Respondent Pune. Assessee By : Shri Percy Pardiwalla Revenue By : Shri Sandeep Garg सुनवाई क" तारीख / Date Of Hearing : 08.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 22.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Final Assessment Order U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act’ For Short) Of The Asstt. Commissioner Of Income Tax, Circle-11(1), Pune (‘The Assessing Officer’ For Short) Dated 29.10.2012 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “The Appellant Objects To The Order Dated 29 October 2012 Passed Under Section 143(3) R.W.S. 144(C) Of The Income-Tax Act, 1961 (‘The Act’) By The Assistant Commissioner Of Income Tax, Circle 11(1), Pune [‘Acit’ Or ‘Ao’] Following The Directions Issued By The Dispute Resolution Panel (‘Drp’) In Respect Of The Aforesaid Assessment Year On The Following Among Other Grounds:

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sandeep Garg
Section 143(3)Section 194HSection 194JSection 40Section 9(1)(vii)

…(ITA No.271/Vizag/2010) (Vish. ITAT); (ii) Jai Drinks Pvt. Ltd., (ITA No.399/2010) (Delhi HC); (iii) Piramal vs. DCIT, 53 SOT 253 (Mum ITAT) (approved in CIT vs. Piramal Healthcare, 230 Taxman 505 by Hon’ble Bombay High Court); (iv) Intervet India Pvt. Ltd., 364 ITR 238. 25. On the other hand, ld. CIT-DR submitted that the selling discount was given to the group companies and the HUL was directly or indirectly responsible for the promotion of sales and, therefore, it is nothing but consideration paid towards rendering of services towards the sales attracting the provisions of section 194H of the Act. 26. We hear…

Asus India Pvt Ltd., Mumbai vs. Asst CIT Circle- 9(1)(2), Mumbai

In the result, appeal is partly allowed

ITA 942/MUM/2020[2017-18]Status: DisposedITAT Mumbai05 Oct 2020AY 2017-18

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vijay MehtaFor Respondent: Shri Rajeev Harit
Section 194CSection 40

…sions:– i) Ahmedabad Stemp Vendor Association v/s Union of India, [2002] 257 ITR 202; ii) CIT v/s Ahmedabad Stamp Vendor Association, [2012] 348 ITR 378; iii) CIT v/s United Beveries Ltd., [2017] 387 ITR 150; and iv) CIT v/s Intervate India Pvt. Ltd., [2014] 364 ITR 238. 9. The learned Departmental Representative strongly relying upon the observations of the Assessing Officer and learned Commissioner (Appeals) submitted, the contract between the parties are not conclusive, therefore, the true nature and character of the transaction has to be examined to find out whether it is a transaction of sale between two pr…

DCIT 7(3), Mumbai vs. Tata Sky Ltd, Mumbai

In the result, the appeals of the assessee for the Asst

ITA 3972/MUM/2014[2010-11]Status: DisposedITAT Mumbai10 Sept 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

DCIT 7(3), Mumbai vs. Tata Sky Ltd, Mumbai

In the result, the appeals of the assessee for the Asst

ITA 3971/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Sept 2020AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

Tata Sky Ltd, Mumbai vs. DCIT Cir 7(3), Mumbai

In the result, the appeals of the assessee for the Asst

ITA 3215/MUM/2014[2010-11]Status: DisposedITAT Mumbai10 Sept 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

Tata Sky Ltd, Mumbai vs. Asst CIT Cir 7(3), Mumbai

In the result, the appeals of the assessee for the Asst

ITA 3214/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Sept 2020AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

DCIT, New Delhi vs. M/S Nokia India Pvt. Ltd., Gurgaon

Appeal of the Revenue is dismissed

ITA 5845/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2020AY 2010-11

Bench: Sh. G. S. Pannu & Ms Suchitra Kamblenokia India Pvt. Ltd., Vs Dcit C/O. Tec, Level 18, Circle - 10(2), Dlf Cyber City, Phase-Iii, New Delhi. Building No.5, Tower A, Gurgaon. (Pan : Aaacn 2170 R)

Section 143(3)Section 144CSection 40

…p vendors Association vs. UOI (2002) 257 ITR 202 (Guj) • CIT vs. Ahmedabad Stamp vendors Association (2012) 348 ITR 378 (SC) (SLP Dismissed against the HC order) • CIT vs. Jai Drinks (P) Ltd. (2011) 336 ITR 238 (Del.) • CIT vs. Intervet India Pvt. Ltd. (2014) 364 ITR 238 (Bom) • CIT vs. Mother Dairy India & Anr. (2013) 358 ITR 218 (Del) • CIT vs. United Breweries Ltd. (2016) 387 ITR 150 (Andhra Pradesh & Telangana) • Foster’s India (P) Ltd. vs ITO (2018) 117 TTJ 346 (Pune) The Ld. AR further submitted that no payment has been made by the assessee and thus the primary condition for invoking Section 194H remains u…

Nokia India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Appeal of the Revenue is dismissed

ITA 5791/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2020AY 2010-11

Bench: Sh. G. S. Pannu & Ms Suchitra Kamblenokia India Pvt. Ltd., Vs Dcit C/O. Tec, Level 18, Circle - 10(2), Dlf Cyber City, Phase-Iii, New Delhi. Building No.5, Tower A, Gurgaon. (Pan : Aaacn 2170 R)

Section 143(3)Section 144CSection 40

…p vendors Association vs. UOI (2002) 257 ITR 202 (Guj) • CIT vs. Ahmedabad Stamp vendors Association (2012) 348 ITR 378 (SC) (SLP Dismissed against the HC order) • CIT vs. Jai Drinks (P) Ltd. (2011) 336 ITR 238 (Del.) • CIT vs. Intervet India Pvt. Ltd. (2014) 364 ITR 238 (Bom) • CIT vs. Mother Dairy India & Anr. (2013) 358 ITR 218 (Del) • CIT vs. United Breweries Ltd. (2016) 387 ITR 150 (Andhra Pradesh & Telangana) • Foster’s India (P) Ltd. vs ITO (2018) 117 TTJ 346 (Pune) The Ld. AR further submitted that no payment has been made by the assessee and thus the primary condition for invoking Section 194H remains u…

Sabmiller India Ltd, Mumbai vs. Asst CIT Cir 11(1)(2), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 1205/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Feb 2020AY 2011-12

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Shri Rajan R. Vora a/wFor Respondent: Shri Anand Mohan
Section 143(3)Section 144C(13)

…. Further, in support of his contention that the discount given to the distributor is an allowable expenditure, the learned Authorised Representative relied upon the decision of the Hon'ble Jurisdictional High Court in CIT v/s Intervet India Pvt. Ltd., [2014] 364 ITR 238 (Bom.). 20. The learned Departmental Representative submitted, since the relevant facts relating to the existence of a discount scheme and other relevant materials have to be brought on record and examined, consistent with the view taken by the Tribunal in assessment years 2007–08, 2008–09 and 2009–10, the issue may be restored back to the Asses…

Deputy Commissioner of Income Tax-1(1)(2), Mumbai vs. Forbes Technosys Limited, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 6374/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Oct 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri N.K.Pradhan

For Appellant: D.G. Pansari, DRFor Respondent: L.N. Pant, AR
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K.PRADHAN, ACCOUNTANT MEMBER ITA no.6374 /Mum./2017 (Assessment Year : 2013–14) Dy. Commissioner of Income Tax– 1(1)(2), Mumbai ……………. Appellant v/s M/s Forbes Technosys Ltd, Ground Floor, Forbes Building, Charanjit Rai Marg, Fort, Mumbai–400001 ……………. Respondent PAN – AAACF8567A Assessee by : D.G. Pansari, DR Revenue by : L.N. Pant, AR Date of Hearing – 14.08.2019 Date of Order – 30.10.2019 O R D E R PER SAKTIJIT DEY, J.M. This is an appeal by the Revenue against the order dated 04.08.2017 of learne…

M/S. Csn Estates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 2805/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Feb 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 194Section 194HSection 40Section 68

…ase laws:- 1. Ahmedabad Stamp Vendors Association Vs. Union of India (2002) 257 ITR 202 (Guj.) 2. CIT Vs. Jai Drinks Pvt. Ltd.(2011) 336 ITR 383 (Delhi) 3. National Panasonic India Pvt. Ltd. Vs. DCIT 94 TTJ 899 (ITAT Delhi) 4. CIT vs. Mother Dairy India Ltd. 358 ITR 218 (Del.) 5. Efftronics Systems (P) Ltd. Vs. Asstt. CIT (2016) 161 ITD 688 (Vishakha.) 6. Dy. CIT Vs. Laqshya Media P. Ltd. (2016) 160 ITD 35 (Mum.) 7. NMDC Ltd. Vs. ACIT (TDS) (2011) 7 ITR (Trib) 690 (Vishakha.) 6. The Ld. DR submitted that the Assessing Officer was right in confirming the addition of Rs. 2,58,00,000/-on account of the liabilities…