CIT v. Majestic Hotel Ltd.

281 ITR 170High Court2006#3125 most cited

What is CIT v. Majestic Hotel Ltd. authority for?

The liability to deduct Tax Deducted at Source (TDS) under Section 192 of the Income-tax Act arises on the payment of salary and not on an accrual basis.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2023.

Also referred to as

CIT v Majestic Hotel Ltd · CIT v Taj Quebecor Printing Ltd · TDS on salary · Section 192 · payment basis · accrual basis · deduction of TDS

Also reported as

155 Taxmann 447

Issues it is cited on

section 194dshort deduction of taxinterest under section 201(1a)section 197summons under section 131section 194hright to receivesection 18mlisection 201(1a)assessee in defaultsection 201(1)

Judgments citing CIT v. Majestic Hotel Ltd.

Commissioner of Income Tax Del vs. M/S United Airlines

In the result the appeal is allowed in ITA Nos

ITA/118/2006HC Delhi13 Apr 2009

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

ITA/120/2006HC Delhi13 Apr 2009

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

ITA/105/2008HC Delhi13 Apr 2009

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 Pakistan International Air

In the result the appeal is allowed in ITA Nos

ITA/124/2006HC Delhi13 Apr 2009

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. Air France

In the result the appeal is allowed in ITA Nos

ITA/1139/2005HC Delhi13 Apr 2009

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 Airoways Internationa

In the result the appeal is allowed in ITA Nos

ITA - 51 / 2006HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1339-DB 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

ITA - 964 / 2008HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1338-DB 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

ITA - 952 / 2008HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1337-DB 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

ITA - 116 / 2006HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1336-DB 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 Klm Royal Dutch Airlines

In the result the appeal is allowed in ITA Nos

ITA - 432 / 2006HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1343-DB 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

ITA - 121 / 2006HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1342-DB 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 Singapore Airlines Ltd

In the result the appeal is allowed in ITA Nos

ITA - 123 / 2006HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1341-DB 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. Singapore Airlines Ltd

In the result the appeal is allowed in ITA Nos

ITA - 306 / 2005HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1322-DB 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

ITA - 117 / 2006HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1333-DB 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. Air France

In the result the appeal is allowed in ITA Nos

ITA - 1139 / 2005HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1329-DB 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

ITA - 969 / 2008HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1324-DB 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

ITA - 256 / 2006HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1323-DB 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

ITA - 120 / 2006HC Delhi13 Apr 2009

…T vs Adidas India Marketing (P) Ltd; (2007) 288 ITR 379 (Del) c) CIT vs Select Holiday Resorts (P) Ltd; (2007) 207 CTR 239 2009:DHC:1335-DB 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…