CIT v. Majestic Hotel Ltd.

JMK ENTERPRISES PVT. LTD. ,DELHI vs. DCIT CIRCLE 13(2), DELHI

In the result, appeal of assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryjmk Enterprises Pvt. Ltd. Vs. Dcit C-3, Ground Floor, Circle – 13(2) Backside Amar Colony Delhi Market, Lajpat Nagar Delhi-110 024 Pan No. Aabcj 8796 Q (Appellant) (Respondent) Assessee By Shri Saurav Rohtagi, C.A. Revenue By Shri Anuj Garg, Sr. D.R. Date Of Hearing: 01.03.2023 Date Of Pronouncement: 27.03.2023 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.05.2021 Passed By The Commissioner Of Income Tax (Appeals)-Nfac, Delhi Relating To Assessment Year 2017-18. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :- Jmk Enterprises Pvt. Ltd. Vs Dcit 2 3. Assessee Is A Company Stated To Be Engaged In The Business Of Jewellery Dealership & Retailing The Products. Assessee Electronically Filed Its Return Of Income For A.Y. 2017-18 On 21.06.2017 Declaring Total Income Of Rs.95,27,960/- Which Was Later Revised On 22.08.2017 With No Change In The Total Taxable Income. The Case Of The Assessee Was Selected For Scrutiny & Thereafter, Assessment Was Framed U/S 143(3) Vide Order Dated 21.11.2019 & The Total Income Was Determined At Rs.1,05,49,060/-.

…DS on salary only on payment basis and not on accrual basis. In support of its JMK Enterprises Pvt. Ltd. vs DCIT 5 contention, Learned AR placed reliance on the decision of Hon’ble Delhi High Court in the case of CIT vs. Tej Quebecor Printing Ltd. reported in 281 ITR 170 (Delhi) and decision of Hon’ble Bombay High Court in the case of PCIT vs. Indofil Industries Ltd. in ITA No.2027 of 2017. He also pointed to the copy of aforesaid decision placed at page 84-87 and 111-116 respectively of the paper book. He therefore reiterated that the liability of the assessee to deduct TDS u/s 192 of the Act arises at the time…

ALLAHABAD BANK,GHAZIABAD vs. ITO (TDS), GHAZIABAD

The appeals of the assessee are allowed

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

…1 ITA Nos. 6095 & 6096/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6095/DEL/2016 (A.Y 2014-15) & I.T.A. No. 6096/DEL/2016 (A.Y 2015-16) (THROUGH VIDEO CONFERENCING) Allahabad Bank Vs ITO (TDS) Wright Ganj Branch Ghaziabad Ghaziabad MRTA01074D (RESPONDENT) (APPELLANT) Appellant by Sh. M. P. Rastogi, Adv Respondent by Sh. Ashok Gautam, Sr. DR Date of Hearing 08.03.2021 Date of Pronouncement 30.03.2021 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee agains…

ALLAHABAD BANK,GHAZIABAD vs. ITO (TDS), GHAZIABAD

The appeals of the assessee are allowed

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

…1 ITA Nos. 6095 & 6096/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6095/DEL/2016 (A.Y 2014-15) & I.T.A. No. 6096/DEL/2016 (A.Y 2015-16) (THROUGH VIDEO CONFERENCING) Allahabad Bank Vs ITO (TDS) Wright Ganj Branch Ghaziabad Ghaziabad MRTA01074D (RESPONDENT) (APPELLANT) Appellant by Sh. M. P. Rastogi, Adv Respondent by Sh. Ashok Gautam, Sr. DR Date of Hearing 08.03.2021 Date of Pronouncement 30.03.2021 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee agains…

USHA SHARMA,NEW DELHI vs. ITO (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal and stay application of the assessee are dismissed

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G (Friday)’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 6564 & S.A. No. 588/Del./2016 Assessment Year: 2015-16 Mrs. Usha Sharma, E-180, vs. ITO(International Taxation, 1st Floor, Greater Kailash-I, Circle 3(1)(2), New Delhi. New Delhi. PAN – AWWPS5419D (Appellant) (Respondent) Applicant by Sh. Ankur Sharma, Advocate Respondent by Sh. S.S. Rana, CIT/DR Date of Hearing 21.06.2017 Date of Pronouncement 31.07.2017 ORDER Per L.P. Sahu, A.M.: The present appeal is filed by the assessee against the order of l…

CIT vs. CJ INTERNATIONAL HOTELS LTD

The appeals are allowed

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…ITAs No.475/2010, 476/2010, 870/2010 & 445/2011 Page 1 of 28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITAs No.475/2010, 476/2010, 860/2010 % Reserved On: 23.03.2011 Date of Decision: 11.05.2011 The Commissioner of Income Tax – TDS …. APPELLANT Through: Ms.Rashmi Chopra, Sr. Standing Counsel Versus ITC Ltd. …. RESPONDENT Through: Mr.Ajay Vohra with Ms.Kavita Jha and Mr.Somhanth Shukla, Advcoates AND + ITA No.445/2011 % Reserved On: 23.03.2011 Date of Decision: 11.05.2011 The Commissioner of Income Tax – TDS …. APPELLANT Through: Ms.Pre…

CIT vs. CJ INTERNATIONAL HOTELS LTD

The appeals are allowed

…ITAs No.475/2010, 476/2010, 870/2010 & 445/2011 Page 1 of 28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITAs No.475/2010, 476/2010, 860/2010 % Reserved On: 23.03.2011 Date of Decision: 11.05.2011 The Commissioner of Income Tax – TDS …. APPELLANT Through: Ms.Rashmi Chopra, Sr. Standing Counsel Versus ITC Ltd. …. RESPONDENT Through: Mr.Ajay Vohra with Ms.Kavita Jha and Mr.Somhanth Shukla, Advcoates AND + ITA No.445/2011 % Reserved On: 23.03.2011 Date of Decision: 11.05.2011 The Commissioner of Income Tax – TDS …. APPELLANT Through: Ms.Pre…

COMMISSIONER OF INCOME TAX DEL vs. SINGAPORE AIRLINES LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…

COMMISSIONER OF INCOME TAX (TDS) vs. BELAIR TRAVELS & CARGO (P) LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…

COMMISSIONER OF INCOME TAX TDS vs. BRITISH AIRWAY PLC

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…

COMMISSIONER OF INCOME TAX DEL vs. M/S THAI AIRWAYS INTERNATIONAL

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…

COMMISSIONER OF INCOME TAX TDS vs. M/S AIR INDIA LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…

COMMISSIONER OF INCOME TAX vs. M/S KLM ROYAL DUTCH AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…

COMMISSIONER OF INCOME TAX DEL vs. KUWAIT AIRWAYS CORPORATION

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…

THE COMMISSIONER OF INCOME TAX XVII vs. LUFTHANSA GERMAN AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…

COMMISSIONER OF INCOME TAX DEL vs. M/S UNITED AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…

C.I.T (TDS) vs. BRITISH AIRWAYS PLC

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…

COMMISSIONER OF INCOME TAX vs. AIR FRANCE

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…

COMMISSIONER OF INCOME TAX vs. M/S KUWAIT AIRWAYS CORPORATION

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 (Del) ITA NO 306/2005 Page 24 of 53 d) CIT vs Majestic Hotel Ltd.; (2007) 293 ITR 185 (Del) e) CIT vs Taj Quebecor Printing Ltd; (2006) 281 ITR 170(Del) (vii) (a) In this context it was submitted that at the most the assessee-airline would be liable for interest under Section 201(1A) of the Act which can be levied only up to the date of payment of tax by the travel agents. 11.2 The submissions on behalf of Belair Travels & Cargo Ltd in ITA Nos 105/2008 & 366/2008 by the learned co…