CIT v. Kishore Rao & Others (HUF)

387 ITR 196High Court2016#9746 most cited

What is CIT v. Kishore Rao & Others (HUF) authority for?

Section 40(a)(ia) disallowance for TDS default does not apply if tax has been deducted under a different provision, or in cases of short deduction. This follows decisions from the Calcutta High Court.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Kishore Rao & Others (HUF) · 387 ITR 196 · Section 40(a)(ia) · TDS default · short deduction · deduction of tax at source · income tax act · disallowance · contract work · professional services

Judgments citing CIT v. Kishore Rao & Others (HUF)

DCIT, New Delhi vs. M/S Sahara India Mass Communication Ltd., Mumbai

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…able in cases of short-deduction of TDS. Thus, the issue relating to disallowance on account of short deduction of TDS is allowed. Hence, Ground No. 10 to13are partly allowed.” It was similarly held in the following cases: - CIT v. Kishore Rao & Others (HUF): 387 ITR 196 (Kar HC) - CIT v. Hewlett-Packard India Sales (P.) Ltd.: 382 ITR 496 (Kar HC) - CIT v. S. K. Tekriwal: 361 ITR 432 (Cal HC) - Three Star Granites (P.) Ltd v. ACIT [32 ITR(T) 398] (ITAT Cochin) - M.V.A. SeetharamaRaju v. DCIT [194 ITD 359] (ITAT Chennai) In view of the above facts and legal position, it is respectfully submitted that in the assess…

DCIT, New Delhi vs. M/S Sahara India Mass Communication Ltd., Mumbai

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…able in cases of short-deduction of TDS. Thus, the issue relating to disallowance on account of short deduction of TDS is allowed. Hence, Ground No. 10 to13are partly allowed.” It was similarly held in the following cases: - CIT v. Kishore Rao & Others (HUF): 387 ITR 196 (Kar HC) - CIT v. Hewlett-Packard India Sales (P.) Ltd.: 382 ITR 496 (Kar HC) - CIT v. S. K. Tekriwal: 361 ITR 432 (Cal HC) - Three Star Granites (P.) Ltd v. ACIT [32 ITR(T) 398] (ITAT Cochin) - M.V.A. SeetharamaRaju v. DCIT [194 ITD 359] (ITAT Chennai) In view of the above facts and legal position, it is respectfully submitted that in the assess…

DCIT, New Delhi vs. M/S Sahara India Mass Communication Ltd., Mumbai

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…able in cases of short-deduction of TDS. Thus, the issue relating to disallowance on account of short deduction of TDS is allowed. Hence, Ground No. 10 to13are partly allowed.” It was similarly held in the following cases: - CIT v. Kishore Rao & Others (HUF): 387 ITR 196 (Kar HC) - CIT v. Hewlett-Packard India Sales (P.) Ltd.: 382 ITR 496 (Kar HC) - CIT v. S. K. Tekriwal: 361 ITR 432 (Cal HC) - Three Star Granites (P.) Ltd v. ACIT [32 ITR(T) 398] (ITAT Cochin) - M.V.A. SeetharamaRaju v. DCIT [194 ITD 359] (ITAT Chennai) In view of the above facts and legal position, it is respectfully submitted that in the assess…

Kinetic Advertising India Pvt. Ltd., Mumbai vs. ACIT-7(3)(1), Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 3194/MUM/2019[2013-14]Status: DisposedITAT Mumbai07 Oct 2020AY 2013-14

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 3194/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Respondent: Shri R. Bhoopathi, DR
Section 115JSection 139(1)Section 143(1)Section 143(2)Section 197Section 40

…sidering the facts in this case, the provision of section 40(a)(ia) has no application for that purpose. She relied upon the decision of Hon’ble Karnataka High Court in the case of CIT vrs. Kishore Rao & Others (HUF) [2017] 79 taxman.com 357(Karnataka) /[206] 387 ITR 196 (Karnataka) and she brought to our notice page 6-8 of the paper book and submitted that this case is similar to the case of the assessee. She further relied on the decision of Coordinate Bench of ITAT in the case of Tata 10 I.T.A. No. 3194/Mum/2019 Kinetic Advertising India Pvt. Ltd. Communications Ltd. Vrs. DCIT (ITA No. 7084 & 7085/Mum/2017).…

Hero Motocorp Ltd., New Delhi vs. Addl.CIT, Range-11, New Delhi

In the result ground No

ITA 6990/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

Section 143(3)Section 144C

…ekriwal (361 ITR 432) holding that if tax has been deducted under any provision then section 40(a)(ia) cannot be applied for default of TDS in a different provision. The Ld. AR relied upon the following decisions: i) CIT vs. Kishore Rao & Others(HUF) (Kar.): 387 ITR 196 ii) Dish TV India Ltd. vs. ACIT: 190 TTJ 537 Further, in AY 2010-11 and 2011-12, identical disallowance made by the Assessing Officer were reversed by the Tribunal holding that the contract involved predominantly physical activities for carrying out work and was entered into for availing composite services relating to organization of event, and…

Hero Motocorp Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…ekriwal (361 ITR 432) holding that if tax has been deducted under any provision then section 40(a)(ia) cannot be applied for default of TDS in a different provision. The Ld. AR relied upon the following decisions: i) CIT vs. Kishore Rao & Others(HUF) (Kar.): 387 ITR 196 ii) Dish TV India Ltd. vs. ACIT: 190 TTJ 537 Further, in AY 2010-11 and 2011-12, identical disallowance made by the Assessing Officer were reversed by the Tribunal holding that the contract involved predominantly physical activities for carrying out work and was entered into for availing composite services relating to organization of event, and…

Dish Tv India Ltd vs. Asst CIT RG 11(1), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 3739/MUM/2016[2010-11]Status: DisposedITAT Mumbai08 Jun 2018AY 2010-11

Bench: Shri Saktijit Dey & Shri Rajesh Kumardish Tv India Ltd. Fc–19, Firm City, Sector–16A ……………. Appellant Noida 400 063 Pan – Aaaca5478M V/S Asstt. Commissioner Of Income Tax ……………. Respondent Range–11(1), Mumbai Asstt. Commissioner Of Income Tax ……………. Appellant Range–16(1), Mumbai V/S Dish Tv India Ltd. 135, Continental Building Dr. A.B. Road, Worli ……………. Respondent Mumbai 400 018 Pan – Aaaca5478M

For Appellant: Shri Niraj Seth a/wFor Respondent: Shri Bhupendra Kumar Singh
Section 142(1)Section 14A

…K. Tekriwal (supra) has held that the provisions of section 40(a)(ia) of the Act will not apply to a case of short deduction of tax at source. Following the aforesaid decision, the Hon'ble Karnataka High Court in case of CIT V/S Kishor Rao and others HUF[2016]387 ITR 196, has also expressed similar view. Of course, the Hon'ble Kerala High Court in PVS Memorial Hospital Ltd. (supra) has expressed a contrary view. However, it is settled legal principle, if there is no decision of the Hon'ble Jurisdictional High Court on the issue in dispute and there are decisions of non–jurisdictional High Court expressing conflic…

Cogent Jewellery P.Ltd, Mumbai vs. DCIT Cir 6(2), Mumbai

The appeal of the Assessee is partly allowed for statistical purposes

ITA 4419/MUM/2015[2011-12]Status: DisposedITAT Mumbai21 Mar 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am Cogent Jewellery Private The Dy. Commissioner Of Limited, 6, Vaibhav, Janki Income Tax, Circle – 6(2), Kutir, Juhu Church Road, Aayakar Bhavan, Rom Vs. Juhu, Mumbai-400 049 No.504, 5Th Floor, Maharshi Karve Road, Mumbai-400020 Appellant .. Respondent Pan No. Aaacc1579M

For Appellant: Aarti Visanji, ARFor Respondent: Rajat Mittal, DR
Section 143(3)Section 36Section 36(1)(iii)

…disallowance under section 40(a)(ia) of the Act can be made in view of the decision of Hon’ble Calcutta High Court in the case of CIT vs. S.K. Tekriwal 361 ITR 432 (Cal) and also Hon’ble Karnataka High Court in the case of CIT vs. Kishore Rao and Others (HUF) 387 ITR 196(Karn). As the issue is squarely covered in favour of assessee by these two high court decisions in the case of S.K. Tekriwal & Kishore Rao and Others (HUF), & no contrary decision was brought to our notice by the revenue, respectfully following the same, we direct the AO to delete the disallowance. 8. The next issue in this appeal of assessee is…

S.K. M Fabrics ( Amana ) L;Td, Mumbai vs. Jt CIT (OSD) RG 4(3), Mumbai

In the result, the assessee’s appeal is allowed

ITA 7581/MUM/2012[2009-10]Status: DisposedITAT Mumbai24 Jan 2018AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manjunatha G, Am

For Appellant: --- None ---For Respondent: Shri V.Justin, DR
Section 194CSection 194JSection 40

…ekriwal [(2012) 361 ITR 432 (Cal.)] has held that no disallowance u/s 40(a)(ia) of the Act can be made for short deduction of tax at source. The same view has also been expressed by the Hon’ble Karnataka High Court in the case of CIT v. Kishor Rao HUF [(2016) 387 ITR 196 (Kar.)] . However, it needs to be mentioned the Hon’ble Kerala High Court in the case of CIT v. PVS Memorial Hospital Limited (supra) has taken a contrary view by 4 M/s.SKM Fabrics (Amana) Limited. holding that even for short deduction of tax, disallowance u/s 40(a)(ia) can be made. Be that as it may, different Benches of the Tribunal including t…

DCIT 1(1)(1), Mumbai vs. Cox & Kings (I) Ltd, Mumbai

In the result, the appeal filed by the Department is dismissed

ITA 5583/MUM/2015[2007-08]Status: DisposedITAT Mumbai06 Oct 2017AY 2007-08

Bench: Shri Saktijit Dey & Shri Manjunathad C I T – 1(1)(1) M/S. Cox & Kings (I) Ltd. Room No. 579, 5Th Floor Tuner Morrison Bldg. Vs. Aayakar Bhavan, M.K. Road 16, Bank Street Mumbai 400020 Mumbai 400001 Pan – Aaacc1921B Appellant Respondent Co No. 117/Mum/2017 (In Ita No. 5583/Mum/2015) (Assessment Year: 2007-08)

For Respondent: Shri Rajat Mittal
Section 14A

…not for short deduction of tax at source. In support of such contention he relied upon the following decisions: - (i) CIT vs. S.K. Tekriwal (2014) 361ITR 432 9 ITA 5583&5440/M/2003&CO117/M/2017 M/s. Cox & Kings (I) Ltd. (ii) CIT vs. Kishore Rao, HUF (2016) 387 ITR 196 15. The learned D.R. supported the findings of the CIT(A). He also relied upon the decision of the Hon’ble Kerala High Court in the case of CIT vs. PVS Memorial Hospital Ltd. (2016) 380 ITR 284. 16. We have considered the rival submissions and perused the material on record. The short issue arising for consideration before us is, whether the pro…

Cox and Kings Ltd, Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result, the appeal filed by the Department is dismissed

ITA 5440/MUM/2015[2007-08]Status: DisposedITAT Mumbai06 Oct 2017AY 2007-08

Bench: Shri Saktijit Dey & Shri Manjunathad C I T – 1(1)(1) M/S. Cox & Kings (I) Ltd. Room No. 579, 5Th Floor Tuner Morrison Bldg. Vs. Aayakar Bhavan, M.K. Road 16, Bank Street Mumbai 400020 Mumbai 400001 Pan – Aaacc1921B Appellant Respondent Co No. 117/Mum/2017 (In Ita No. 5583/Mum/2015) (Assessment Year: 2007-08)

For Respondent: Shri Rajat Mittal
Section 14A

…not for short deduction of tax at source. In support of such contention he relied upon the following decisions: - (i) CIT vs. S.K. Tekriwal (2014) 361ITR 432 9 ITA 5583&5440/M/2003&CO117/M/2017 M/s. Cox & Kings (I) Ltd. (ii) CIT vs. Kishore Rao, HUF (2016) 387 ITR 196 15. The learned D.R. supported the findings of the CIT(A). He also relied upon the decision of the Hon’ble Kerala High Court in the case of CIT vs. PVS Memorial Hospital Ltd. (2016) 380 ITR 284. 16. We have considered the rival submissions and perused the material on record. The short issue arising for consideration before us is, whether the pro…

CIT v. Kishore Rao & Others (HUF) (387 ITR 196) — Cited in 11 Judgments | BharatTax