CIT v. Nestle India Ltd. (

117 ITD 101Income Tax Appellate Tribunal#14724 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT v. Nestle India Ltd. (

S.B.I Rbo III (Admin Office), Kanpur vs. Dy. Commissioner of Income Tax (TDS), Kanpur

In the result, the appeal is allowed in the terms indicated above

ITA 76/LKW/2017[2013-14]Status: DisposedITAT Lucknow27 Apr 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

…01: • HCL Info System Ltd (95 TTJ 109) (Delhi ITAT) • Associated Cements Co. Ltd. (74ITD 369) (Mumbai ITAT). • Mahindra & Mahindra (ITA No. 9869 to 9871 /Bom/69) (Mumbai ITAT). • CIT v. Nestle India Ltd. (61 ITD 444) (Delhi ITAT) • G.D. Goenka Public School (117 ITD 101) (Delhi ITAT) • Indian Airlines Ltd. (59 ITD 353) (Mumbai ITAT). • Eicher Goodearth Ltd. (ITA 1305/Del/1991) (Delhi ITAT). • KLM Royal Dutch Airlines (62 TTJ 268) (Delhi ITAT). 38. It is reiterated that it was the bonafide belief of the Bank that it was not liable to deduct tax at source in respect of LTC provided to employees. In other words, t…

State Bank of India, Kanpur vs. Income Tax Officer(TDS)-II, Kanpur

In the result, the appeal is allowed in the terms indicated above

ITA 305/LKW/2017[2014-15]Status: DisposedITAT Lucknow27 Apr 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

…01: • HCL Info System Ltd (95 TTJ 109) (Delhi ITAT) • Associated Cements Co. Ltd. (74ITD 369) (Mumbai ITAT). • Mahindra & Mahindra (ITA No. 9869 to 9871 /Bom/69) (Mumbai ITAT). • CIT v. Nestle India Ltd. (61 ITD 444) (Delhi ITAT) • G.D. Goenka Public School (117 ITD 101) (Delhi ITAT) • Indian Airlines Ltd. (59 ITD 353) (Mumbai ITAT). • Eicher Goodearth Ltd. (ITA 1305/Del/1991) (Delhi ITAT). • KLM Royal Dutch Airlines (62 TTJ 268) (Delhi ITAT). 38. It is reiterated that it was the bonafide belief of the Bank that it was not liable to deduct tax at source in respect of LTC provided to employees. In other words, t…

State Bank of India, Kanpur vs. Income Tax Officer(TDS)-II, Kanpur

In the result, the appeal is allowed in the terms indicated above

ITA 304/LKW/2017[2013-14]Status: DisposedITAT Lucknow27 Apr 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

…01: • HCL Info System Ltd (95 TTJ 109) (Delhi ITAT) • Associated Cements Co. Ltd. (74ITD 369) (Mumbai ITAT). • Mahindra & Mahindra (ITA No. 9869 to 9871 /Bom/69) (Mumbai ITAT). • CIT v. Nestle India Ltd. (61 ITD 444) (Delhi ITAT) • G.D. Goenka Public School (117 ITD 101) (Delhi ITAT) • Indian Airlines Ltd. (59 ITD 353) (Mumbai ITAT). • Eicher Goodearth Ltd. (ITA 1305/Del/1991) (Delhi ITAT). • KLM Royal Dutch Airlines (62 TTJ 268) (Delhi ITAT). 38. It is reiterated that it was the bonafide belief of the Bank that it was not liable to deduct tax at source in respect of LTC provided to employees. In other words, t…

State Bank of India, Fund Settlement Office, Kanpur vs. Income Tax Officer (TDS)-II, Kanpur

In the result, the appeal is allowed in the terms indicated above

ITA 22/LKW/2017[2012-13]Status: DisposedITAT Lucknow27 Apr 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

…01: • HCL Info System Ltd (95 TTJ 109) (Delhi ITAT) • Associated Cements Co. Ltd. (74ITD 369) (Mumbai ITAT). • Mahindra & Mahindra (ITA No. 9869 to 9871 /Bom/69) (Mumbai ITAT). • CIT v. Nestle India Ltd. (61 ITD 444) (Delhi ITAT) • G.D. Goenka Public School (117 ITD 101) (Delhi ITAT) • Indian Airlines Ltd. (59 ITD 353) (Mumbai ITAT). • Eicher Goodearth Ltd. (ITA 1305/Del/1991) (Delhi ITAT). • KLM Royal Dutch Airlines (62 TTJ 268) (Delhi ITAT). 38. It is reiterated that it was the bonafide belief of the Bank that it was not liable to deduct tax at source in respect of LTC provided to employees. In other words, t…

State Bank of India - Cuffe Parade Branch, Mumbai vs. ACIT-TDS-3(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 1717/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Jan 2021AY 2012-13
Section 10(5)Section 133ASection 201Section 201(1)Section 201(3)

…201: • HCL Info System Ltd (95 TTJ 109) (Delhi ITAT) • Associated Cements Co. Ltd. (74ITD 369) (Mumbai ITAT). • Mahindra & Mahindra (ITA No. 9869 to 9871 /Bom/69) (Mumbai ITAT). • CIT v. Nestle India Ltd. (61 ITD 444) (Delhi ITAT) • G.D. Goenka Public School (117 ITD 101) (Delhi ITAT) • Indian Airlines Ltd. (59 ITD 353) (Mumbai ITAT). • Eicher Goodearth Ltd. (ITA 1305/Del/1991) (Delhi ITAT). • KLM Royal Dutch Airlines (62 TTJ 268) (Delhi ITAT). 38. It is reiterated that it was the bonafide belief of the Bank that it was not liable to deduct tax at source in respect of LTC provided to employees. In other words, th…

State Bank of India, Jaipur vs. ACIT, Jaipur

In the result, we confirm the findings of the ld CIT(A) and the appeal of

ITA 145/JPR/2017[2013-14]Status: DisposedITAT Jaipur28 Mar 2017AY 2013-14
For Appellant: Smt. Neelam Ashok(C.A.)For Respondent: Shri Prem Prakash Meena(JCIT)
Section 10(5)Section 201(1)

…01: • HCL Info System Ltd (95 TTJ 109) (Delhi ITAT) • Associated Cements Co. Ltd. (74 ITD 369) (Mumbai ITAT). • Mahindra & Mahindra (ITA No. 9869 to 9871/Bom/69) (Mumbai ITAT). • CIT v. Nestle India Ltd. (61 ITD 444) (Delhi ITAT) • G.D. Goenka Public School (117 ITD 101) (Delhi ITAT) • Indian Airlines Ltd. (59 ITD 353) (Mumbai ITAT). 19 ITA No. 145 & 146/JP/17 and S.A. No.04 & 05/JP/2017 State Bank of India, Jaipur Vs. ACIT, TDS, Jaipur • Eicher Goodearth Ltd. (ITA 1305/Del/1991) (Delhi ITAT). • KLM Royal Dutch Airlines (62 ITJ 268) (Delhi ITAT). 7.19 It was reiterated that it was the bona fide belief of the B…

CIT v. Nestle India Ltd. ( (117 ITD 101) — Cited in 6 Judgments | BharatTax