CIT v. McDowell & Co. Ltd.

180 Taxmann 514Supreme Court of India2009#6458 most cited

What is CIT v. McDowell & Co. Ltd. authority for?

The specific words 'know-how, patents, copyrights, trade marks, licenses and franchises' constitute a distinct class of positive rights that are capable of being used or put to use, and the expression 'any other business or commercial rights of similar nature' is to be read along with the preceding categories, not as a separate category.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. McDowell & Co. Ltd. · section 2(15) · section 10(23c) · advancement of general public utility · proviso to section 2(15) · put to use · section 36(1)(v) · section 40a(3) · section 10(23c)(iv) · mli

Also reported as

314 ITR 167
Read the full judgment

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing CIT v. McDowell & Co. Ltd.

Sharp Business System Thr. Finance Director Mr. Yoshihisa Mizuno vs. Commissioner of Income Tax-III N.D

The appeals are hereby disposed of in terms of

C.A. No.-004072-004072 - 2014Supreme Court19 Dec 2025

Bench: HON'BLE MR. JUSTICE MANOJ MISRA

Section 32(1)(ii)

…es quite clear: the expression ‘any other business or commercial rights of similar nature’ does not constitute a separate category but is to be read alongwith the preceding categories. In support of this contention, learned 9 (1989) 2 SCC 458 10 (2009) 314 ITR 167 39 Additional Solicitor General has placed reliance on the following decisions: (i) Sree Durga Distributors Vs. State of Karnataka11; (ii) Mohd. Shabir Vs. State of Maharashtra12; 14.7. Applying the above principle to the issue in hand, it is submitted that the specific words ‘know-how, patents, copyrights, trade marks, licenses…

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore vs. M/S. Bangalore International Airport Limited, Bangalore

The appeal of the assessee is partly allowed, whereas the revenue’s appeal is dismissed

ITA 374/BANG/2020[2013-14]Status: DisposedITAT Bangalore14 Jun 2022AY 2013-14

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2013-14

For Appellant: Shri T. Suryanarayana, Senior AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 250Section 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2013-14 Bangalore International Airport Ltd., Vs. The Deputy Commissioner Alpha 2, Administration Block, of Income Tax, Kempegowda International Airport, Circle 1(1)(2), Devanhalli, Bangalore – 560 300. Bengaluru. PAN: AABCB 8973D APPELLANT RESPONDENT Assessment year : 2013-14 The Deputy Commissioner Vs. Bangalore International Airport Ltd., of Income Tax, Devanhalli, Bangalore – 560 300. Circle 1(1)(2), Bengaluru. PAN: AABCB 8973D APPELLANT RESPONDEN…

M/S. Bangalore International Airport Limited, Bangalore vs. Commissioner of Income Tax (Appeals)- 1, Bangalore

The appeal of the assessee is partly allowed, whereas the revenue’s appeal is dismissed

ITA 191/BANG/2020[2013-14]Status: DisposedITAT Bangalore14 Jun 2022AY 2013-14

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2013-14

For Appellant: Shri T. Suryanarayana, Senior AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 250Section 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2013-14 Bangalore International Airport Ltd., Vs. The Deputy Commissioner Alpha 2, Administration Block, of Income Tax, Kempegowda International Airport, Circle 1(1)(2), Devanhalli, Bangalore – 560 300. Bengaluru. PAN: AABCB 8973D APPELLANT RESPONDENT Assessment year : 2013-14 The Deputy Commissioner Vs. Bangalore International Airport Ltd., of Income Tax, Devanhalli, Bangalore – 560 300. Circle 1(1)(2), Bengaluru. PAN: AABCB 8973D APPELLANT RESPONDEN…

ACIT Central Circle2(1), Hyderabad vs. Madhucon Projects Limited, Hyderabad

In the result, appeal of the revenue is dismissed

ITA 722/HYD/2020[2014-15]Status: DisposedITAT Hyderabad13 Apr 2022AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.No.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Vijay Bhaskar Reddy
Section 115JSection 143(2)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 637/Hyd/2020 2017- Asst. Madhucon 18 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad PAN – AABCM 4757A 2 710/Hyd/2020 2017- Madhucon Dy. 18 Projects Ltd., Commissioner of Hyderabad. Income-tax, Central Circle – PAN – AABCM 4757A 2(1), Hyderabad 3 722/Hyd/2020 2014- Asst. Madhucon 15 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central…

Madhucon Projects Limited, Hyderabad vs. Dy.Commissioner of Income Tax, Central Circle -2(1), Hyderabad

In the result, appeal of the revenue is dismissed

ITA 710/HYD/2020[2017-18]Status: DisposedITAT Hyderabad13 Apr 2022AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.No.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Vijay Bhaskar Reddy
Section 115JSection 143(2)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 637/Hyd/2020 2017- Asst. Madhucon 18 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad PAN – AABCM 4757A 2 710/Hyd/2020 2017- Madhucon Dy. 18 Projects Ltd., Commissioner of Hyderabad. Income-tax, Central Circle – PAN – AABCM 4757A 2(1), Hyderabad 3 722/Hyd/2020 2014- Asst. Madhucon 15 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central…

Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Madhucon Projects Limited, Hyderabad

In the result, appeal of the revenue is dismissed

ITA 637/HYD/2020[2017-18]Status: DisposedITAT Hyderabad13 Apr 2022AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.No.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Vijay Bhaskar Reddy
Section 115JSection 143(2)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 637/Hyd/2020 2017- Asst. Madhucon 18 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad PAN – AABCM 4757A 2 710/Hyd/2020 2017- Madhucon Dy. 18 Projects Ltd., Commissioner of Hyderabad. Income-tax, Central Circle – PAN – AABCM 4757A 2(1), Hyderabad 3 722/Hyd/2020 2014- Asst. Madhucon 15 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central…

Star Paper Mills Limited, Kolkata vs. DCIT, Cir. 4(2), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 127/KOL/2021[2016-17]Status: DisposedITAT Kolkata26 Oct 2021AY 2016-17

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Section 143(3)Section 144CSection 80ISection 92B

…1 I.T.A. No.127/Kol/2021 Assessment Year: 2016-17 Star Paper Mills Limited आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No.127/Kol/2021 Assessment Year: 2016-17 Star Paper Mills Limited Vs. DCIT, Circle-4(2), Kolkata (PAN:AAECS0759B) Appellant Respondent Date of Hearing (Virtual) 22.09.2021 Date of Pronouncement 26.10.2021 For the Appellant Shri Akkal Dudhewala, FCA For the Respondent Shri Gaurav Kanaujia CIT TP, & Shri Supriyo Pal, Addl. CIT, Sr. D.R ORDER Per Shri A. T. Vark…

Bajaj Allianz General Insurance Company Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee is allowed

ITA 1653/PUN/2015[2006-07]Status: DisposedITAT Pune21 Jan 2019AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1653/Pun/2015 यििाारण वषा / Assessment Year : 2006-07 Bajaj Allianz General Insurance Company Ltd., 1St Floor, Ge Plaza, Airport Road, Yerawada, अऩीऱाथी/Appellant Pune – 411006 …. Pan: Aabcb5730G Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune

For Appellant: Shri P.J. PardiwalaFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 23Section 4(1)Section 43BSection 7

…ttention to the definition of „cess‟ as held by the Hon‟ble Supreme Court in the case of M/s Guruswamy & Co. Etc. Vs. State of Mysore & Ors. AIR 67 SC 1512. The Ld. AR also placed reliance on the following decisions:- 5 i) CIT Vs. McDowell & Co. Ltd., [2009] 314 ITR 167; and ii) Dalmia Cement (Bharat) Ltd. Vs. CIT [2013] 36 taxmann.com 358 (Delhi) 9. The Ld.DR for the Revenue pointed out that the assessee had collected the fund and he was taking advantage of the said fund and was even earning interest on the fund. The Ld.DR for the Revenue also pointed out that in the financial years 2001-2002 and 2003-2004 the…

K. Bhatia Corporation, Mumbai vs. Ast CIT Cir 19(3), Mumbai

ITA 637/MUM/2012[2006-07]Status: PendingITAT Mumbai08 Jun 2018AY 2006-07

Bench: Shri R. C. Sharma, Am & Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 637/Mum/2012 (निर्धारणवर्ा / Assessment Year: 2006-07)

For Appellant: Shri NeelkanthFor Respondent: ShriH. Anoop
Section 37(1)Section 68

…at owners. This right shall prevail till the building exists. Such premium by no stretch of imagination be treated as tax, duty, cess or fee. We also draw strength from the decision of Hon’ble Supreme Court in the case of CIT Vrs. Mc.Dowell & Co. Ltd. (2009) 314 ITR 167. Therefore, while taking into consideration our above observations as well as legal propositions, we allow the claim of assessee. Resultantly, this ground raised by the assessee is allowed. 17 I.T.A. No. 637/Mum/2012 M/s K. Bhatia Corporation Ground No. 2. 5. This ground raised by the assessee relates to challenging the order of Ld. CIT(A) in co…

DCIT (TDS) 1(1), Mumbai vs. Cma Cgm Global India P.Ltd, Mumbai

In the result, the Revenue’s appeal for A

ITA 2361/MUM/2015[2005-06]Status: DisposedITAT Mumbai23 Dec 2016AY 2005-06

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain Dcit (Tds)-1(1) M/S. Cma Cgm Global India Room No. 802, K.G. Mittal Private Limited Ayurvedic Hospital Bldg. India Bulls Finance Center Vs. Charni Road, Mumbai-0002 Tower-3, 8Th Floor, Senapati Bapat Marg, Elphinstone Rd (W) Mumbai 400013 Pan – Aaccc2219E Appellant Respondent

For Appellant: Shri S.K. PodarFor Respondent: Shri Nikhil Tiwari
Section 194CSection 194JSection 201Section 201(1)

…y they keep. The application of this rule has been approved in the context of the IT Act by several Courts including the Hon’ble Summit Court in a recent judgment rendered in CIT vs. McDowell & Co. Ltd. (2009) 224 CTR (SC) 16 : (2009) 23 DTR (SC) 122 : (2009) 314 ITR 167 (SC). By applying this rule, the expression ‘other personnel’ in this provision must fall within the genus of ‘services of technical’ personnel. It cannot be considered as any personnel unrelated to the managerial, technical or consultancy services. Even though NSICT had the services of several personnel in the process of movement of cargo, those…

Mema Engineers & Contractors P. Ltd., Mumbai vs. ACIT Cir. 6(3), Mumbai

In the result, the appeal filed by the assessee company in ITA N0

ITA 654/MUM/2011[2006-07]Status: DisposedITAT Mumbai13 Jun 2016AY 2006-07

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.654/Mum/2011 ("नधा"रण वष" / Assessment Year : 2006-07) Mema Engineers & A.C.I.T. Circle – 6(3), बनाम/ Contractors Private Limited, Aayakar Bhavan, V. Unit No. G-6, Navbharat M.K. Road, Estate, Mumbai – 20. Zakaria Bunder, Mumbai – 400 015. "थायी लेखा सं./Pan : Aaach 1383 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri S. Senthil Kumaran
Section 143Section 143(3)Section 43B

…आयकर अपील"य अ"धकरण “G” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.654/Mum/2011 ("नधा"रण वष" / Assessment Year : 2006-07) Mema Engineers & A.C.I.T. Circle – 6(3), बनाम/ Contractors Private Limited, Aayakar Bhavan, v. Unit No. G-6, Navbharat M.K. Road, Estate, Mumbai – 20. Zakaria Bunder, Mumbai – 400 015. "थायी लेखा सं./PAN : AAACH 1383 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Nishit Gandhi Revenue by : Shri S. Senthil Kumaran सुनवाई क" तार"ख /Date of He…