CIT v. JDS Apparels (P.) Ltd.

370 ITR 454High Court2015#2151 most cited

What is CIT v. JDS Apparels (P.) Ltd. authority for?

Payments to banks for credit card transaction processing are considered bank charges or fees for services rendered, not commission or brokerage, and therefore are not subject to TDS under Section 194H of the Income Tax Act.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. JDS Apparels · Section 194H · TDS on commission · credit card transaction charges · bank charges vs commission · payment gateway fees · Section 40(a)(ia) · Make My Trip India · Jet Airways India

Also reported as

53 Taxmann.com 139

Sections most often in play

Section 14ASection 194HSection 36(1)(vii)Section 36(1)(viia)Section 40(a)(ia)Section 201(1)Section 37(1)Section 115WB
Read the full judgment

Issues it is cited on

section 8d(2)(ii)section 17(2)(iiia)section 8dsection 9(1)(ii)section 17(2)section 145(1)section 5(b)section 209section 194hsubstance over formsection 35dsection 14a(2)

Judgments citing CIT v. JDS Apparels (P.) Ltd.

The Pr. Commissioner of Income-Tax vs. M/S. Te Connectivity India Pvt. Ltd

Accordingly dispose of the appeal as allowed

ITA/53/2024HC Karnataka05 Jun 2025

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

Section 143(2)Section 143(3)Section 144C(13)Section 260ASection 263Section 40

…- 1 - ITA No.53 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JUNE, 2025 PRESENT THE HON'BLE MR V KAMESWAR RAO, ACTING CHIEF JUSTICE AND THE HON'BLE MR JUSTICE S RACHAIAH ITA NO. 53 OF 2024 BETWEEN: 1 . THE PR. COMMISSIONER OF INCOME-TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. 2 . THE PR. COMMISSIONER OF INCOME TAX-2, PRESENT ADDRESS, DCIT, CIRCLE-7(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. ...APPELLANTS (BY SRI. SUSHAL TIWARI N, ADVOCATE) AND: M/S. TE C…

Nikhil Sharma, Jaipur vs. ITO WD 1(3), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1217/JPR/2024[2020-21]Status: DisposedITAT Jaipur16 Dec 2024AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalnikhil Sharma, 6, Sangram Colony, C-Scheme, Jaipur–302001. Pan No.: Bijps 2623B ..... Appellant Vs. Ito,Ward-1(3), Jaipur – 302 001. ..... Respondent

For Appellant: Mr. Rajeev Sogani, CA, Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, JCIT
Section 139Section 194HSection 201Section 250Section 40Section 9

…ng considered by the Hon’ble High Court of Delhi in the case of PCIT vs. Make My Trip India (P). Ltd. [2019] 104 taxmann.com 263 (Delhi),wherein the Hon’ble High Court observed as under: “The decision in CIT v. JDS Apparels (P.) Ltd. [2015] 53 taxmann.com 139/370 ITR 454 (Delhi) holds that in a similar kind of transaction, the amount retained by the bank is a fee charged for having rendered banking services and 'cannot be treated as a commission or brokerage paid in course of use of any services by a person acting on behalf of another for buying or selling of goods.' The Tribunal has in the instant case, rightly…

JCIT (OSD) Circle- 16(2), New Delhi vs. Mayar Health Resorts Pvt. Ltd., New Delhi

In the result, the appeals of the assessee are partly allowed and the appeal of the Revenue is partly allowed

ITA 3548/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Jul 2024AY 2011-12

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Raghav Sharma, CA &For Respondent: Sh. Anshul, Sr. DR
Section 143(3)Section 145(2)Section 145(3)Section 209Section 35D(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 5109/Del/2012 : Asstt. Year: 2008-09 ITA No. 6228/Del/2013 : Asstt. Year: 2009-10 ITA No. 326/Del/2015 : Asstt. Year: 2010-11 Mayar Health Resorts Ltd., Vs DCIT, Plot-A, Basant Lok Community Centre, Circle-6(1), Vasant Vihar, New Delhi-110057 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AADCM6414C ITA No. 3548/Del/2018 : Asstt. Year: 2011-12 JCIT(OSD), Vs Mayar Health Resorts Ltd., Circle-16(2), Plot-A, Basant Lok Community Centre, New Delhi Vasant Vihar, New…

Mayar Health Resorts Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are partly allowed and the appeal of the Revenue is partly allowed

ITA 326/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Jul 2024AY 2010-11

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Raghav Sharma, CA &For Respondent: Sh. Anshul, Sr. DR
Section 143(3)Section 145(2)Section 145(3)Section 209Section 35D(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 5109/Del/2012 : Asstt. Year: 2008-09 ITA No. 6228/Del/2013 : Asstt. Year: 2009-10 ITA No. 326/Del/2015 : Asstt. Year: 2010-11 Mayar Health Resorts Ltd., Vs DCIT, Plot-A, Basant Lok Community Centre, Circle-6(1), Vasant Vihar, New Delhi-110057 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AADCM6414C ITA No. 3548/Del/2018 : Asstt. Year: 2011-12 JCIT(OSD), Vs Mayar Health Resorts Ltd., Circle-16(2), Plot-A, Basant Lok Community Centre, New Delhi Vasant Vihar, New…

Mayar Health Resorts Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are partly allowed and the appeal of the Revenue is partly allowed

ITA 6228/DEL/2013[2009-10]Status: DisposedITAT Delhi29 Jul 2024AY 2009-10

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Raghav Sharma, CA &For Respondent: Sh. Anshul, Sr. DR
Section 143(3)Section 145(2)Section 145(3)Section 209Section 35D(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 5109/Del/2012 : Asstt. Year: 2008-09 ITA No. 6228/Del/2013 : Asstt. Year: 2009-10 ITA No. 326/Del/2015 : Asstt. Year: 2010-11 Mayar Health Resorts Ltd., Vs DCIT, Plot-A, Basant Lok Community Centre, Circle-6(1), Vasant Vihar, New Delhi-110057 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AADCM6414C ITA No. 3548/Del/2018 : Asstt. Year: 2011-12 JCIT(OSD), Vs Mayar Health Resorts Ltd., Circle-16(2), Plot-A, Basant Lok Community Centre, New Delhi Vasant Vihar, New…

Mayar Health Resorts Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are partly allowed and the appeal of the Revenue is partly allowed

ITA 5109/DEL/2012[2008-09]Status: DisposedITAT Delhi29 Jul 2024AY 2008-09

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Raghav Sharma, CA &For Respondent: Sh. Anshul, Sr. DR
Section 143(3)Section 145(2)Section 145(3)Section 209Section 35D(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 5109/Del/2012 : Asstt. Year: 2008-09 ITA No. 6228/Del/2013 : Asstt. Year: 2009-10 ITA No. 326/Del/2015 : Asstt. Year: 2010-11 Mayar Health Resorts Ltd., Vs DCIT, Plot-A, Basant Lok Community Centre, Circle-6(1), Vasant Vihar, New Delhi-110057 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AADCM6414C ITA No. 3548/Del/2018 : Asstt. Year: 2011-12 JCIT(OSD), Vs Mayar Health Resorts Ltd., Circle-16(2), Plot-A, Basant Lok Community Centre, New Delhi Vasant Vihar, New…

DCIT-2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, the assessee's appeal for AY 2016-17 to AY 2018-19 is allowed and the Revenue's appeal for AY 2016-17 to 2018-19 is dismissed

ITA 3375/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jan 2024AY 2016-17

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar a/w ShriFor Respondent: Shri Biswanath Das, CIT-DR
Section 14ASection 36(1)(viia)

…e CIT(A) allowed the claim of the assessee stating that the services provided by the assessee is a banking service which is part of the lending activity . The CIT(A) placed reliance on the decision of the Delhi High Court in the case of JDS Apparels Pvt. Ltd. 370 ITR 454 (Del. HC) and the decision of the Jurisdictional Bombay High court in the case of PCIT Vs. Hotel Leela Ventures Ltd. (ITA No. 847 & 954 of 2016 dated 18.12.2018). HDFC Bank Ltd. 31. The ld. DR relied on the order of the AO to submit that the credit card written off as bad debts cannot be allowed as deduction under section 36(1)(vii) for the reas…

DCIT 2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, the assessee's appeal for AY 2016-17 to AY 2018-19 is allowed and the Revenue's appeal for AY 2016-17 to 2018-19 is dismissed

ITA 3374/MUM/2023[2017-18]Status: DisposedITAT Mumbai24 Jan 2024AY 2017-18

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar a/w ShriFor Respondent: Shri Biswanath Das, CIT-DR
Section 14ASection 36(1)(viia)

…e CIT(A) allowed the claim of the assessee stating that the services provided by the assessee is a banking service which is part of the lending activity . The CIT(A) placed reliance on the decision of the Delhi High Court in the case of JDS Apparels Pvt. Ltd. 370 ITR 454 (Del. HC) and the decision of the Jurisdictional Bombay High court in the case of PCIT Vs. Hotel Leela Ventures Ltd. (ITA No. 847 & 954 of 2016 dated 18.12.2018). HDFC Bank Ltd. 31. The ld. DR relied on the order of the AO to submit that the credit card written off as bad debts cannot be allowed as deduction under section 36(1)(vii) for the reas…

DCIT 2(3)(1), Mumbai vs. Hdfc Bank Limited, Mumbai

In the result, the assessee's appeal for AY 2016-17 to AY 2018-19 is allowed and the Revenue's appeal for AY 2016-17 to 2018-19 is dismissed

ITA 3371/MUM/2023[2018-19]Status: DisposedITAT Mumbai24 Jan 2024AY 2018-19

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar a/w ShriFor Respondent: Shri Biswanath Das, CIT-DR
Section 14ASection 36(1)(viia)

…e CIT(A) allowed the claim of the assessee stating that the services provided by the assessee is a banking service which is part of the lending activity . The CIT(A) placed reliance on the decision of the Delhi High Court in the case of JDS Apparels Pvt. Ltd. 370 ITR 454 (Del. HC) and the decision of the Jurisdictional Bombay High court in the case of PCIT Vs. Hotel Leela Ventures Ltd. (ITA No. 847 & 954 of 2016 dated 18.12.2018). HDFC Bank Ltd. 31. The ld. DR relied on the order of the AO to submit that the credit card written off as bad debts cannot be allowed as deduction under section 36(1)(vii) for the reas…

Hdfc Bank Limited, Mumbai vs. The Deputy Commissioner of Income Tax-2(3)(1), Mumbai

In the result, the assessee's appeal for AY 2016-17 to AY 2018-19 is allowed and the Revenue's appeal for AY 2016-17 to 2018-19 is dismissed

ITA 1785/MUM/2023[2018-2019]Status: DisposedITAT Mumbai24 Jan 2024AY 2018-2019

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar a/w ShriFor Respondent: Shri Biswanath Das, CIT-DR
Section 14ASection 36(1)(viia)

…e CIT(A) allowed the claim of the assessee stating that the services provided by the assessee is a banking service which is part of the lending activity . The CIT(A) placed reliance on the decision of the Delhi High Court in the case of JDS Apparels Pvt. Ltd. 370 ITR 454 (Del. HC) and the decision of the Jurisdictional Bombay High court in the case of PCIT Vs. Hotel Leela Ventures Ltd. (ITA No. 847 & 954 of 2016 dated 18.12.2018). HDFC Bank Ltd. 31. The ld. DR relied on the order of the AO to submit that the credit card written off as bad debts cannot be allowed as deduction under section 36(1)(vii) for the reas…

Hdfc Bank Limited, Mumbai vs. The Deputy Commissioner of Income Tax-2(3)(1), Mumbai

In the result, the assessee's appeal for AY 2016-17 to AY 2018-19 is allowed and the Revenue's appeal for AY 2016-17 to 2018-19 is dismissed

ITA 1784/MUM/2023[2017-2018]Status: DisposedITAT Mumbai24 Jan 2024AY 2017-2018

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar a/w ShriFor Respondent: Shri Biswanath Das, CIT-DR
Section 14ASection 36(1)(viia)

…e CIT(A) allowed the claim of the assessee stating that the services provided by the assessee is a banking service which is part of the lending activity . The CIT(A) placed reliance on the decision of the Delhi High Court in the case of JDS Apparels Pvt. Ltd. 370 ITR 454 (Del. HC) and the decision of the Jurisdictional Bombay High court in the case of PCIT Vs. Hotel Leela Ventures Ltd. (ITA No. 847 & 954 of 2016 dated 18.12.2018). HDFC Bank Ltd. 31. The ld. DR relied on the order of the AO to submit that the credit card written off as bad debts cannot be allowed as deduction under section 36(1)(vii) for the reas…

Hdfc Bank Limited, Mumbai vs. The Deputy Commissioner of Income Tax-2(3)(1), Mumbai

In the result, the assessee's appeal for AY 2016-17 to AY 2018-19 is allowed and the Revenue's appeal for AY 2016-17 to 2018-19 is dismissed

ITA 1783/MUM/2023[2016-2017]Status: DisposedITAT Mumbai24 Jan 2024AY 2016-2017

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar a/w ShriFor Respondent: Shri Biswanath Das, CIT-DR
Section 14ASection 36(1)(viia)

…e CIT(A) allowed the claim of the assessee stating that the services provided by the assessee is a banking service which is part of the lending activity . The CIT(A) placed reliance on the decision of the Delhi High Court in the case of JDS Apparels Pvt. Ltd. 370 ITR 454 (Del. HC) and the decision of the Jurisdictional Bombay High court in the case of PCIT Vs. Hotel Leela Ventures Ltd. (ITA No. 847 & 954 of 2016 dated 18.12.2018). HDFC Bank Ltd. 31. The ld. DR relied on the order of the AO to submit that the credit card written off as bad debts cannot be allowed as deduction under section 36(1)(vii) for the reas…

Pr. Commissioner of Income Tax -7, Delhi vs. P C Jewellers Ltd

ITA - 580 / 2023HC Delhi13 Oct 2023
Section 115JSection 37Section 37(1)Section 40

…5. Insofar as the proposed question (A) is concerned, it is covered against the appellant/revenue and in favour of the respondent/assessee by virtue of the judgment rendered by the coordinate bench of this court in CIT v. JDS Apparels Pvt. Ltd., (2015) 370 ITR 454. 6. We may also note that the proposed F and G is evidently covered in favour of the appellant/revenue by virtue of a retrospective amendment made in Finance Act, 2022 to Section 40(a)(ii) of the Income Tax Act, 1961 [in short, “Act”]. The amendment has been brought into force w.e.f. 01.04.2005. 7. This aspect has been noticed in the jud…

M M Creations, New Delhi vs. ACIT, Circle- 32(1), New Delhi

In the result, the appeal of assessee is partly allowed for statistical purposes on grounds no

ITA 436/DEL/2018[2012-13]Status: DisposedITAT Delhi13 Oct 2023AY 2012-13

Bench: SHRI CHANDRA MOHAN GARG (Judicial Member), DR. B.R.R. KUMAR (Accountant Member)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Ms. Smita Singh, Sr. DR
Section 194CSection 194C(6)Section 24Section 251Section 68

…ssessee tried he could not pursued on recipient to give necessary declaration as per requirement of law. 9. The ld. counsel also stated that placing reliance on the judgment of Hon’ble jurisdictional High Court of Delhi in the case of JDS Apparels reported as 370 ITR 454 (Del) presumption u/s. 40(a)(ia) of the Act is that payee when of big size paying tax on the some receipt and in such a situation the onus is on the revenue to contradict such facts. 10. Replying to the above the ld. Senior DR supporting the First Appellate Order submitted that the assessee failed to establish that the appellant has fulfilled the…

DCIT-1(3)(1), Mumbai vs. M/S Future Enterprises Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 512/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Ankush Kapoor
Section 143(3)Section 194HSection 250Section 40

…order of the A.O. whereas the Ld.AR relying on the decision of the CIT(Appeals) as well as decisions of the co-ordinate bench of the Tribunal in the case of ACIT v. Jet Airways India Ltd (146 ITD 682) and Delhi Tribunal in the case of JDS Apparels (P.) Ltd. (370 ITR 454), contended that the aforesaid commission was not subject to deduction of tax under section 194H/section 194J. We have heard the counsels for both the parties on this ground and we have also perused the material placed on record as well as the orders passed by the revenue authorities. At the outset, we find that the Assessee has correctly placed…

Srinivas Rudrappa, Bangalore vs. Income Tax Officer, TDS, Ward-3(1), Bangalore

In the result, both the appeals filed by the assessee stands allowed

ITA 703/BANG/2022[2014-15]Status: DisposedITAT Bangalore02 Dec 2022AY 2014-15

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahu

For Appellant: Shri Rajiv C Nulvi, C.A : Smt. Priyadarshini
Section 133ASection 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 702 & 703/Bang/2022 Assessment Years : 2013-14 & 2014-15 Shri Srinivas Rudrappa, #845, 5th Main, 11th Cross, The Income Tax Capital School, RBI Officer, Layout, TDS, Ward 3(1), JP Nagar, 7th Phase, Bengaluru. Vs. Bengaluru. PAN : ASLPR 7967 E APPELLANT RESPONDENT Assessee by : Shri Rajiv C Nulvi, C.A : Smt. Priyadarshini Revenue by Baseganni, Addl.CIT (DR) Date of Hearing : 18-10-2022 Date of Pronouncement : 02-12-2022 ORDER PER BENCH These two appeals h…

Srinivas Rudrappa, Bangalore vs. Income Tax Officer, TDS, Ward-3(1), Bangalore

In the result, both the appeals filed by the assessee stands allowed

ITA 702/BANG/2022[2013-14]Status: DisposedITAT Bangalore02 Dec 2022AY 2013-14

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahu

For Appellant: Shri Rajiv C Nulvi, C.A : Smt. Priyadarshini
Section 133ASection 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 702 & 703/Bang/2022 Assessment Years : 2013-14 & 2014-15 Shri Srinivas Rudrappa, #845, 5th Main, 11th Cross, The Income Tax Capital School, RBI Officer, Layout, TDS, Ward 3(1), JP Nagar, 7th Phase, Bengaluru. Vs. Bengaluru. PAN : ASLPR 7967 E APPELLANT RESPONDENT Assessee by : Shri Rajiv C Nulvi, C.A : Smt. Priyadarshini Revenue by Baseganni, Addl.CIT (DR) Date of Hearing : 18-10-2022 Date of Pronouncement : 02-12-2022 ORDER PER BENCH These two appeals h…

Pr. Commissioner of Income Tax vs. M/S Spice Jet Ltd

ITA - 482 / 2022HC Delhi24 Nov 2022
Section 194H

…$~S-45, 46 & 48 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 482/2022 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vipul Agrawal and Mr.Parth Semwal, Jr.Standing Counsel. versus M/S SPICE JET LTD. ..... Respondent Through: Mr.Mayank Nagi, Advocate with Mr.Tarun Singh, Advocate. + ITA 483/2022 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vipul Agrawal and Mr.Parth Semwal, Jr.Standing Counsel. versus SPICE JET LTD ..... Respondent Through: Mr.Mayank Nagi, Advocate with Mr.Tarun Singh, Advocate. + ITA…

Pr. Commissioner of Income Tax vs. Spice Jet Ltd

ITA - 483 / 2022HC Delhi24 Nov 2022
Section 194H

…$~S-45, 46 & 48 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 482/2022 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vipul Agrawal and Mr.Parth Semwal, Jr.Standing Counsel. versus M/S SPICE JET LTD. ..... Respondent Through: Mr.Mayank Nagi, Advocate with Mr.Tarun Singh, Advocate. + ITA 483/2022 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vipul Agrawal and Mr.Parth Semwal, Jr.Standing Counsel. versus SPICE JET LTD ..... Respondent Through: Mr.Mayank Nagi, Advocate with Mr.Tarun Singh, Advocate. + ITA…

Pr. Commissioner of Income Tax (Central) vs. Spice Jet Ltd

ITA - 485 / 2022HC Delhi24 Nov 2022
Section 194H

…$~S-45, 46 & 48 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 482/2022 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vipul Agrawal and Mr.Parth Semwal, Jr.Standing Counsel. versus M/S SPICE JET LTD. ..... Respondent Through: Mr.Mayank Nagi, Advocate with Mr.Tarun Singh, Advocate. + ITA 483/2022 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vipul Agrawal and Mr.Parth Semwal, Jr.Standing Counsel. versus SPICE JET LTD ..... Respondent Through: Mr.Mayank Nagi, Advocate with Mr.Tarun Singh, Advocate. + ITA…

CIT v. JDS Apparels (P.) Ltd. (370 ITR 454) — Cited in 54 Judgments | BharatTax