CIT v. Nicholas Piramal India Ltd.

292 ITR 636High Court2007#646 most cited

What is CIT v. Nicholas Piramal India Ltd. authority for?

The deduction of tax at source under section 192 is not to be considered short if the employer makes a bona fide estimate of the taxable salary income of the employee.

153

judgments rely on this decision, according to BharatTax’s citation analysis of 366,416 Indian tax judgments — from 2018 to 2022.

Also referred to as

CIT v. Nicholas Piramal India Ltd · Section 192 · TDS · short deduction · bona fide estimate · taxable salary · employer obligation

Also reported as

169 Taxmann 233

Judgments citing CIT v. Nicholas Piramal India Ltd.

M/S Kptcl, Bangalore Rural vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2451/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…under section 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer, is the ratio of the following decisions. CIT vs. Nicholas Piramal India Ltd (2008) 299 ITR 0356 (BOMBAY); CIT v. Semiconductor Complex Ltd [2007] 292 ITR 636 (P&H) CIT vs. HCL Info System Ltd. [2006] 282 ITR 263 (Del) CIT v Oil and Natural Gas Corporation Ltd [2002] 254 ITR 121 (Guj) ITO v Gujarat Narmada Valley Fertilizers Co. Ltd [2001] 247 ITR 305 (Guj) CIT v Nestle India Ltd (2000) 243 ITR 0435 (DEL) Gwalior Rayon Silk Co. Ltd. v. CIT [1983] 140 ITR 832 (MP) ITO v G. D. Goenka Public School (No. 2…

M/S Kptcl, Shimoga vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2450/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…under section 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer, is the ratio of the following decisions. CIT vs. Nicholas Piramal India Ltd (2008) 299 ITR 0356 (BOMBAY); CIT v. Semiconductor Complex Ltd [2007] 292 ITR 636 (P&H) CIT vs. HCL Info System Ltd. [2006] 282 ITR 263 (Del) CIT v Oil and Natural Gas Corporation Ltd [2002] 254 ITR 121 (Guj) ITO v Gujarat Narmada Valley Fertilizers Co. Ltd [2001] 247 ITR 305 (Guj) CIT v Nestle India Ltd (2000) 243 ITR 0435 (DEL) Gwalior Rayon Silk Co. Ltd. v. CIT [1983] 140 ITR 832 (MP) ITO v G. D. Goenka Public School (No. 2…

M/S Kptcl, Shimoga vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2449/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bijapur vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2448/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bijapur vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2447/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Kalaburagi vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2446/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…under section 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer, is the ratio of the following decisions. CIT vs. Nicholas Piramal India Ltd (2008) 299 ITR 0356 (BOMBAY); CIT v. Semiconductor Complex Ltd [2007] 292 ITR 636 (P&H) CIT vs. HCL Info System Ltd. [2006] 282 ITR 263 (Del) CIT v Oil and Natural Gas Corporation Ltd [2002] 254 ITR 121 (Guj) ITO v Gujarat Narmada Valley Fertilizers Co. Ltd [2001] 247 ITR 305 (Guj) CIT v Nestle India Ltd (2000) 243 ITR 0435 (DEL) Gwalior Rayon Silk Co. Ltd. v. CIT [1983] 140 ITR 832 (MP) ITO v G. D. Goenka Public School (No. 2…

M/S Kptcl, Kalaburagi vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2445/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2444/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2443/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Hassan vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2442/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Kalaburagi vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2441/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…under section 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer, is the ratio of the following decisions. CIT vs. Nicholas Piramal India Ltd (2008) 299 ITR 0356 (BOMBAY); CIT v. Semiconductor Complex Ltd [2007] 292 ITR 636 (P&H) CIT vs. HCL Info System Ltd. [2006] 282 ITR 263 (Del) CIT v Oil and Natural Gas Corporation Ltd [2002] 254 ITR 121 (Guj) ITO v Gujarat Narmada Valley Fertilizers Co. Ltd [2001] 247 ITR 305 (Guj) CIT v Nestle India Ltd (2000) 243 ITR 0435 (DEL) Gwalior Rayon Silk Co. Ltd. v. CIT [1983] 140 ITR 832 (MP) ITO v G. D. Goenka Public School (No. 2…

M/S Kptcl, Talaguppa vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2440/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Talaguppa vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2439/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…under section 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer, is the ratio of the following decisions. CIT vs. Nicholas Piramal India Ltd (2008) 299 ITR 0356 (BOMBAY); CIT v. Semiconductor Complex Ltd [2007] 292 ITR 636 (P&H) CIT vs. HCL Info System Ltd. [2006] 282 ITR 263 (Del) CIT v Oil and Natural Gas Corporation Ltd [2002] 254 ITR 121 (Guj) ITO v Gujarat Narmada Valley Fertilizers Co. Ltd [2001] 247 ITR 305 (Guj) CIT v Nestle India Ltd (2000) 243 ITR 0435 (DEL) Gwalior Rayon Silk Co. Ltd. v. CIT [1983] 140 ITR 832 (MP) ITO v G. D. Goenka Public School (No. 2…

M/S Kptcl, Tumkur vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2438/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Tumkur vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2437/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…under section 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer, is the ratio of the following decisions. CIT vs. Nicholas Piramal India Ltd (2008) 299 ITR 0356 (BOMBAY); CIT v. Semiconductor Complex Ltd [2007] 292 ITR 636 (P&H) CIT vs. HCL Info System Ltd. [2006] 282 ITR 263 (Del) CIT v Oil and Natural Gas Corporation Ltd [2002] 254 ITR 121 (Guj) ITO v Gujarat Narmada Valley Fertilizers Co. Ltd [2001] 247 ITR 305 (Guj) CIT v Nestle India Ltd (2000) 243 ITR 0435 (DEL) Gwalior Rayon Silk Co. Ltd. v. CIT [1983] 140 ITR 832 (MP) ITO v G. D. Goenka Public School (No. 2…

M/S Kptcl, Davangere vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2436/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Davangere vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2435/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Mysore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2434/BANG/2017[2013-14]Status: DisposedITAT Bangalore08 Feb 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…under section 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer, is the ratio of the following decisions. CIT vs. Nicholas Piramal India Ltd (2008) 299 ITR 0356 (BOMBAY); CIT v. Semiconductor Complex Ltd [2007] 292 ITR 636 (P&H) CIT vs. HCL Info System Ltd. [2006] 282 ITR 263 (Del) CIT v Oil and Natural Gas Corporation Ltd [2002] 254 ITR 121 (Guj) ITO v Gujarat Narmada Valley Fertilizers Co. Ltd [2001] 247 ITR 305 (Guj) CIT v Nestle India Ltd (2000) 243 ITR 0435 (DEL) Gwalior Rayon Silk Co. Ltd. v. CIT [1983] 140 ITR 832 (MP) ITO v G. D. Goenka Public School (No. 2…

M/S Kptcl, Mysore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2433/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…under section 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer, is the ratio of the following decisions. CIT vs. Nicholas Piramal India Ltd (2008) 299 ITR 0356 (BOMBAY); CIT v. Semiconductor Complex Ltd [2007] 292 ITR 636 (P&H) CIT vs. HCL Info System Ltd. [2006] 282 ITR 263 (Del) CIT v Oil and Natural Gas Corporation Ltd [2002] 254 ITR 121 (Guj) ITO v Gujarat Narmada Valley Fertilizers Co. Ltd [2001] 247 ITR 305 (Guj) CIT v Nestle India Ltd (2000) 243 ITR 0435 (DEL) Gwalior Rayon Silk Co. Ltd. v. CIT [1983] 140 ITR 832 (MP) ITO v G. D. Goenka Public School (No. 2…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

In the result, all the appeals of the assessee are allowed

ITA 2432/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

CIT v. Nicholas Piramal India Ltd. (292 ITR 636) — Cited in 153 Judgments | BharatTax