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.

DCIT Circle-9(1), New Delhi vs. Federal Mogul Goetze (India) Ltd., New Delhi

In the result, both the appeals filed by Revenue are

ITA 8286/DEL/2019[2013-14]Status: DisposedITAT Delhi16 Sept 2022AY 2013-14

Bench: Or During The Hearing Of This Appeal.”

Section 143(3)Section 148Section 40

…6/Del/2019 DCIT vs. Federal Mogul Goetze (India) Ltd. is squarely covered in favour of the assessee and against Revenue vide orders of Hon’ble Delhi High Court, which is the jurisdictional High Court, in the cases of CIT vs. JDS Apparels (P.) Ltd. [2015] 370 ITR 454 (Delhi) and PCIT vs Make My Trip Pvt. Ltd. 104 taxmann.com 263 (Delhi). He further submitted that the issue is also covered in favour of the assessee and against Revenue by orders of Co-ordinate benches of ITAT, Delhi in the cases of National Building Construction Corporation Ltd. (order dated 14/05/2018 in ITA Nos.756 & 1598/Del/2015 for AY 20…

DCIT Circle-9(1), New Delhi vs. Federal Mogul Goetze (India) Ltd., New Delhi

In the result, both the appeals filed by Revenue are

ITA 8285/DEL/2019[2012-13]Status: DisposedITAT Delhi16 Sept 2022AY 2012-13

Bench: Or During The Hearing Of This Appeal.”

Section 143(3)Section 148Section 40

…6/Del/2019 DCIT vs. Federal Mogul Goetze (India) Ltd. is squarely covered in favour of the assessee and against Revenue vide orders of Hon’ble Delhi High Court, which is the jurisdictional High Court, in the cases of CIT vs. JDS Apparels (P.) Ltd. [2015] 370 ITR 454 (Delhi) and PCIT vs Make My Trip Pvt. Ltd. 104 taxmann.com 263 (Delhi). He further submitted that the issue is also covered in favour of the assessee and against Revenue by orders of Co-ordinate benches of ITAT, Delhi in the cases of National Building Construction Corporation Ltd. (order dated 14/05/2018 in ITA Nos.756 & 1598/Del/2015 for AY 20…

Global Healthline Pvt. Ltd., New Delhi vs. ITO, Ward- 10(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1290/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Jun 2022AY 2014-15

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri A.K. Batra, CAFor Respondent: Ms. Anupam Singla, Sr.DR
Section 143(3)Section 194HSection 194JSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1289 & 1290/DEL/2018 Assessment Years 2013-14 & 2014-15 Global Healthline Pvt. Ltd., ITO, Ward-10(2), 119-120, 1st Floor, Rectangle I Plot, New Delhi. D-4, Saket, District Centre, Kailash Colony Extn., New Delhi. TAN/PAN: AABCG8091R (Appellant) (Respondent) Appellant by: Shri A.K. Batra, CA Respondent by: Ms. Anupam Singla, Sr.DR Date of hearing: 30 05 2022 Date of pronouncement: 07 06 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has…

Global Healthline Pvt. Ltd., New Delhi vs. ITO, Ward- 10(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1289/DEL/2018[2013-14]Status: DisposedITAT Delhi07 Jun 2022AY 2013-14

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri A.K. Batra, CAFor Respondent: Ms. Anupam Singla, Sr.DR
Section 143(3)Section 194HSection 194JSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1289 & 1290/DEL/2018 Assessment Years 2013-14 & 2014-15 Global Healthline Pvt. Ltd., ITO, Ward-10(2), 119-120, 1st Floor, Rectangle I Plot, New Delhi. D-4, Saket, District Centre, Kailash Colony Extn., New Delhi. TAN/PAN: AABCG8091R (Appellant) (Respondent) Appellant by: Shri A.K. Batra, CA Respondent by: Ms. Anupam Singla, Sr.DR Date of hearing: 30 05 2022 Date of pronouncement: 07 06 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has…

ACIT, Circle-5(2), Ahmedabad vs. Shri Vipinbhai Somabhai Pujara, Ahmedabad

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

ITA 602/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad27 May 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri S.N. Divatia, A.R. &For Respondent: Shri S.S. Shukla, Sr. D.R
Section 143(3)Section 147Section 194ASection 250Section 271(1)(c)Section 40

…rrect in upholding the addition in respect of interest expenses. Section 40(a)(ia) were attracted in assessee’s case. 8. The Ld. AR further submitted that the decision of CIT vs. Ansal Landmark Township P. Ltd., 377 ITR 635 as well as JDS Apparels Pvt. Ltd., 370 ITR 454 should be taken into consideration and matter may be restored to the file of the Assessing Officer for proper adjudication. 9. Ld DR submitted that the projection of the assessee that there is no revenue loss is not proper and justifiable as no evidence or certificate in respect of TDS was submitted before the Assessing Officer at the time of as…

Shri Vipinbhai Somabhai Pujara, Ahmedabad vs. ACIT, Circle-5(2), Ahmedabad

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

ITA 337/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad27 May 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri S.N. Divatia, A.R. &For Respondent: Shri S.S. Shukla, Sr. D.R
Section 143(3)Section 147Section 194ASection 250Section 271(1)(c)Section 40

…rrect in upholding the addition in respect of interest expenses. Section 40(a)(ia) were attracted in assessee’s case. 8. The Ld. AR further submitted that the decision of CIT vs. Ansal Landmark Township P. Ltd., 377 ITR 635 as well as JDS Apparels Pvt. Ltd., 370 ITR 454 should be taken into consideration and matter may be restored to the file of the Assessing Officer for proper adjudication. 9. Ld DR submitted that the projection of the assessee that there is no revenue loss is not proper and justifiable as no evidence or certificate in respect of TDS was submitted before the Assessing Officer at the time of as…

Elymer International Pvt. Ltd., New Delhi vs. ACIT, Circle-8(1), New Delhi

ITA 5076/DEL/2018[2013-14]Status: DisposedITAT Delhi10 Dec 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri V.P. Bansal, CAFor Respondent: Shri Sumit Kumar Varma, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 197ASection 2Section 40Section 40a

…allowing the assessee’s claim for deduction of “bank guarantee fees” u/s 40(a)(ia) of the Act. In support of his aforesaid contention the Ld. A.R had relied on the judgment of the Hon’ble High Court of Delhi in the case of CIT vs. JDS Apprels Pvt. Ltd. (2015) 370 ITR 454 (Del). Backed by his aforesaid contention, it was submitted by the Ld. A.R that the disallowance made by the A.O u/s 40(a)(ia) being unsustainable in law was liable to be vacated. 6. Per contra, the leaned Senior Departmental Representative (“Ld. Sr. D.R”, for short) relied on the orders of the lower authorities. 7. We have heard the Ld. Author…

ACIT, Circle- 19(2), New Delhi vs. Pc Jewellers Ltd., Delhi

In the result, the appeal of the Revenue in ITA No

ITA 6650/DEL/2017[2014-15]Status: DisposedITAT Delhi07 Dec 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6649/Del/2017 : Asstt. Year : 2013-14 Ita No. 6650/Del/2017 : Asstt. Year : 2014-15 Acit, Vs Pc Jewellers Ltd., Circle-19(2), C-54, Preet Vihar, New Delhi New Delhi-110092 (Appellant) (Respondent) Pan No. Aadcp5443Q Co No. 68/Del/2020 : Asstt. Year : 2013-14 Co No. 74/Del/2020 : Asstt. Year : 2014-15 Pc Jewellers Ltd., Vs Acit, C-54, Preet Vihar, Circle-19(2), New Delhi-110092 New Delhi (Appellant) (Respondent) Pan No. Aadcp5443Q Assessee By : Sh. S. S. Nagar, Ca Revenue By : Sh. Hemant Gupta, Sr. Dr Date Of Hearing: 25.11.2021 Date Of Pronouncement: 07.12.2021

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Hemant Gupta, Sr. DR
Section 143(2)Section 143(3)Section 194HSection 2(24)(X)Section 40

…. CIT(A) has deleted the addition holding that the provisions of Section 194H are not applicable to the transactions made by the assessee. The ld. CIT(A) relied on the order of the Hon’ble Jurisdictional High Court in the case of CIT Vs JDS Apparels Pvt. Ltd. 370 ITR 454. Aggrieved the revenue filed appeal before us. 6. The facts relevant to the adjudication to this issue are that the assessee having engaged in the business of trading and manufacturing of jewellery and it is the normal trade practice in this business to accept the payment through credit cards and debit cards. For facilitating the payment through…

ACIT, Circle- 19(2), New Delhi vs. Pc Jewellers Ltd., Delhi

In the result, the appeal of the Revenue in ITA No

ITA 6649/DEL/2017[2013-14]Status: DisposedITAT Delhi07 Dec 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6649/Del/2017 : Asstt. Year : 2013-14 Ita No. 6650/Del/2017 : Asstt. Year : 2014-15 Acit, Vs Pc Jewellers Ltd., Circle-19(2), C-54, Preet Vihar, New Delhi New Delhi-110092 (Appellant) (Respondent) Pan No. Aadcp5443Q Co No. 68/Del/2020 : Asstt. Year : 2013-14 Co No. 74/Del/2020 : Asstt. Year : 2014-15 Pc Jewellers Ltd., Vs Acit, C-54, Preet Vihar, Circle-19(2), New Delhi-110092 New Delhi (Appellant) (Respondent) Pan No. Aadcp5443Q Assessee By : Sh. S. S. Nagar, Ca Revenue By : Sh. Hemant Gupta, Sr. Dr Date Of Hearing: 25.11.2021 Date Of Pronouncement: 07.12.2021

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Hemant Gupta, Sr. DR
Section 143(2)Section 143(3)Section 194HSection 2(24)(X)Section 40

…. CIT(A) has deleted the addition holding that the provisions of Section 194H are not applicable to the transactions made by the assessee. The ld. CIT(A) relied on the order of the Hon’ble Jurisdictional High Court in the case of CIT Vs JDS Apparels Pvt. Ltd. 370 ITR 454. Aggrieved the revenue filed appeal before us. 6. The facts relevant to the adjudication to this issue are that the assessee having engaged in the business of trading and manufacturing of jewellery and it is the normal trade practice in this business to accept the payment through credit cards and debit cards. For facilitating the payment through…

The ACIT, 2(1), Bhopal vs. M/S Moenus Textile Pvt. Ltd., Bhopal

In the result, appeal of the revenue in ITANo

ITA 821/IND/2018[2009-10]Status: DisposedITAT Indore30 Nov 2021AY 2009-10

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10

Section 143(2)Section 68

…R 775, SC 2.Brijbhushan Lal Praddyuman Kumar vs. CIT (1978)115 ITR 524, SC Banshidhar Onkarmal vs. CIT (1953) 23 ITR353, HC 3. Orissa 4. Commissioner of Income Tax Vs. JDS ApperalsPvt. Limited Source (2015) 273 CTR (Del) 1 : (2015) 113 DTR (Del) 137 : (2015) 370 ITR 454 (Del) I HIGH COURT OF DELHI" 8.2 We further find that the ld. CIT(A) after considering submissions made by the assessee deleted the addition observing as follows: 9.3 It is observed from schedule 7 annexed to the audited Final Accounts that during the year under consideration the total manufacturing and other expenses included Rs.52,26,858/ -…

M/S. Bharti Cellular Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee stands allowed

ITA 735/DEL/2013[2004-05]Status: DisposedITAT Delhi12 Apr 2021AY 2004-05
Section 143(3)Section 147Section 148Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A No.735/Del/2013 (ASSESSMENT YEAR 2004-05) M/s Bharti Cellular Ltd. Dy.CIT (Now Bharti Airtel Limited) Circle-2(1), Bharti Crescent 1, Vs. New Delhi. Nelson Mandela Road, Vasant Kunj, Phase-II, New Delhi- 110 070 PAN-AAACB 2894G (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, CA Respondent by Sh. Satpal Gulati, CIT- DR Date of Hearing 12.01.2021 Date of Pronouncement 12.04.2021 ORDER PER SUDHANSHU SRIVASTAVA, J…

The Commissioner of Income-Tax vs. M/S Corporation Bank

In the result, the third substantial question of law is also answered

ITA/427/2015HC Karnataka23 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(1)Section 14A(1)Section 194HSection 260Section 260ASection 36(1)Section 36(1)(vii)Section 40a

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.427 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R.BUILDING, ATTAVARA MANGALORE - 575 001. 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE - 2(1), C.R.BUILDING ATTAVARA, MANGALORE - 575 001. ... APPELLANTS (BY SRI K.V. ARAVIND., ADV.,) AND: M/S. CORPORATION BANK FINANCIAL MANAGEMENT DIVISION H.O.P.B. NO.88 MANGLADEVI TEMPLE ROAD PANDESHWAR, MANGALORE PAN: AAA CC 7245E. ... RESPONDENT (BY SR…

DCIT 9(3)(2), Mumbai vs. Future Retail Ltd, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 5959/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Aug 2020AY 2012-13

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5959/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri Vipul Joshi, ARFor Respondent: Mrs. Leena Shrivastava
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14A

…rein it was held that “Payments to banks for utilization of credit card facilities are in nature of bank charges, and not commission, and therefore, no tax is deductible at source under section 194H”. The Delhi High Court in the case of JDS Apparels (P.) Ltd (370 ITR 454) has held that Commission' to bank on payments received from customers who had made purchases through credit cards is not liable to TDS under section 194H of the Act. This issue has also been decided in favour of the assessee by various Tribunals in the following cases:  Gems Paradise v. ACIT [IT Appeal No. 746 (JP) of 2011, dated 2.2.2012]  Bh…

Nn Buildcon Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1748/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Jan 2020AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2012-13

Section 143(3)Section 194Section 40

…rgy Ltd, ITA No. 5155/Del/2016 (Assessment Year: 2011-12) has deleted disallowance under section 40(a)(ia) for non- deduction of tax at source on guarantee commission to nationalized bank, observing as under: “8. Hon Delhi High court in JDS apparel (P0 ltd ( 370 ITR 454 ) has held that bank is not acting as an agent of the assessee. Further on identical issue has been considered by the coordinate benches in DCIT Vs. Laqshya Media Pvt. Ltd 72 Taxmann.com 119 wherein, for AY 2010-11 in para no. 6 the coordinate bench has held that above circular is retrospective in nature as it held for Assessment Year 2010-11 as…

M/S. Lal Exports Ltd., Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed in part for statistical purpose

ITA 5859/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Nov 2019AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri Shafiq Khan, AdvocateFor Respondent: Smt. Aparna Karan, CITDR
Section 194ASection 201Section 201(1)Section 40Section 43B

…wn companies and paying taxes on their interest income and, therefore, there is no loss of Revenue on this count. It was further submitted that in view of the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. JDS Apparels (P) Ltd (2015) 370 ITR 454 (Delhi) before making disallowance under section 40(a)(ia) of the Act, learned Assessing Officer must verify whether the default is wanton or for genuine causes, but as a matter of fact, in this case the Assessing Officer did not afford any opportunity to the assessee to quantify the interest cost each month, and therefore, the disallowance canno…

M/S. Niit Gis Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 2513/DEL/2017[2010-11]Status: DisposedITAT Delhi03 Oct 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Jain, CA and Shri Deepesh Jain, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 139Section 197ASection 40

…of the assessee by CBDT Notification dated 31.12.2012 vide No. SO 3069(E) [No. 56/2012(F. No. 275/53/2012-IT(B)] issued U/s 197A (1F) of I.T. Act-; effective from 01-01-2013; and also by the following judicial precedents: “1. CIT v. JDS Apparels (P.) Ltd.: 370 ITR 454(Del.) 2. DCIT v. PRL Projects & Infrastructure Ltd.: ITA No. 5010/Del/2015 (Del Trib.) Page 2 of 11 ITA No.- 2513/Del/2017. M/s ESRI India Technologies Limited. 3. ACIT v. Jaypee Sports International Ltd.: ITA No. 4279 to 4281/Del/2015 (Del Trib.) [relevant extracts] 4. DCIT vs. Kotak Securities : 50SOT 158 (Mum Trib.) 5. ACIT vs. Jet Airways :…

ACIT, New Delhi vs. M/S. Spicejet Ltd., Gurgaon

In the result, appeal of the Revenue is dismissed

ITA 1496/DEL/2017[2013-14 (F.Y. 2012-13)]Status: DisposedITAT Delhi23 Jul 2019

Bench: Shri O.P.Kant & Shri K. Narasimha Chary

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Shri Tarandeep Singh, Advocate
Section 194Section 194HSection 201(1)Section 271C

…applicable. 5. Ld. CIT(A) considered the contentions of the assessee, and while taking note of the decisions of the Tribunal on this aspect and following the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. JDS Apparels P. Ltd. (2015) 370 ITR 454, wherein the decision of Hon’ble Apex Court in the case of Ahmedabad Stamp Vendor’s Association vs. Union of India (2002) 257 ITR 202 and Allahabad High Court in the case of Chief Treasury Officer vs. Union of India (2013) 355 ITR 484 were considered, by way of impugned order, held that the customer by making payment through credit card, directs…

ACIT, New Delhi vs. M/S. Spice Jet Ltd., Gurgaon

The appeal of the department is dismissed

ITA 6103/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi28 Feb 2019

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh, AdvFor Respondent: Ms. Deepika Mittal, CIT(DR)
Section 194HSection 194JSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-6103/Del/2015 (Assessment Year: 2012-13) ACIT Vs. Spice Jet Ltd. 319, Udyog Vihar, Circle-77(1) Phase-IV New Delhi Gurgaon PAN : AACCR1459F Appellant Respondent Assessee by : Sh. Tarundeep Singh, Adv. Revenue by : Ms. Deepika Mittal, CIT(DR) Date of Hearing 26.02.2019 Date of Pronouncement 28.02.2019 ORDER PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is preferred by the revenue against the order dated 28.08.2015 passed by the Ld. Commissioner of…

DCIT, New Delhi vs. M/S. Pc Jeweller Ltd., New Delhi

In the result, the appeal of the department stands

ITA 4942/DEL/2015[2011-12]Status: DisposedITAT Delhi28 Jan 2019AY 2011-12

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaassessment Year: 2011-12

For Appellant: Shri Sanjeev Jain, CAFor Respondent: Shri Sridhar Dora, Sr. DR
Section 115JSection 143(3)Section 40

…ITA No. 4942/Del/2015 Assessment year 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT, vs P.C. Jeweller Ltd., Circle-19(2), No.24/2708, Bank Street, Room No. 221, Karol Bagh, 2nd Floor, New Delhi-110005 C.R. Building, (PAN: AADCP5443Q) I.P. Estate, New Delhi. (Appellant) (Respondent) Department by : Shri Sridhar Dora, Sr. DR Assessee by : Shri Sanjeev Jain, CA Date of hearing: 15.11.2018 Date of pronouncement: 28.01.2019 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This…

Makemytrip (India) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

ITA 6514/DEL/2014[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2009-10

Section 194HSection 271Section 271(1)(c)Section 40

…e earlier order of the Tribunal dated 30th January, 2017. (supra) we find that this issue is already decided in favour of the assessee by the Tribunal following the decision of the Hon 'ble Delhi High Court in the case of CIT Vs. JDS Apparels (P.) Ltd. (2015) 370 ITR 454 (Del.) in which it was held "that commission to bank on payments received from customers who had made purchase through credit cards is not liable to TDS under section 194H of the I. T. Act." The issue is covered in favour of the assessee by order of ITAT, Delhi Bench in the case of same assesseevide order dated 30th January, 2017. Therefore, ther…