CIT v. Kishore Rao & Others(HUF) (Kar.)

190 TTJ 537Income Tax Appellate Tribunal#19738 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2019.

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

S. KUMARS LTD,MUMBAI vs. DCIT 4(3), MUMBAI

In the result, the appeals are partly allowed

ITA 4501/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Oct 2019AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Ashok J. Patil, ARFor Respondent: Mr. Nitin Waghmode, DR
Section 115JSection 143Section 194CSection 194ISection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 M/s S. Kumars Ltd., Income Tax Officer-4(3)(4), 99 Niranjan, Ground floor, Vs. AayakarBhavan, Mumbai-400002 Marine Drive, Mumbai- 400002. PAN No. AAACS0728A Appellant Respondent Assessee by : Mr. Ashok J. Patil, AR Revenue by : Mr. Nitin Waghmode, DR Date of Hearing : 07/08/2019 Date of pronouncement : 28/10/2019 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee are directed against the orde…

S. KUMARS LTD,MUMBAI vs. ITO 4(3)(4), MUMBAI

In the result, the appeals are partly allowed

ITA 4500/MUM/2016[2010-11]Status: DisposedITAT Mumbai28 Oct 2019AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Ashok J. Patil, ARFor Respondent: Mr. Nitin Waghmode, DR
Section 115JSection 143Section 194CSection 194ISection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 M/s S. Kumars Ltd., Income Tax Officer-4(3)(4), 99 Niranjan, Ground floor, Vs. AayakarBhavan, Mumbai-400002 Marine Drive, Mumbai- 400002. PAN No. AAACS0728A Appellant Respondent Assessee by : Mr. Ashok J. Patil, AR Revenue by : Mr. Nitin Waghmode, DR Date of Hearing : 07/08/2019 Date of pronouncement : 28/10/2019 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee are directed against the orde…

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

…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 thus, the same would be covered under Section…

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

…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 thus, the same would be covered under Section…

CIT v. Kishore Rao & Others(HUF) (Kar.) (190 TTJ 537) — Cited in 4 Judgments | BharatTax