CIT v. Parle Biscuits Pvt. Ltd.

351 ITR 138High Court2013#20592 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 154Section 197Section 204Section 194HSection 194JSection 28(AA)

Issues it is cited on

section 285section 163short deduction of tdssection 2(31)short deduction of taxsection 197principal officersection 194jsection 192interest on securitiessection 16assessee in default

Judgments citing CIT v. Parle Biscuits Pvt. Ltd.

Rotex Manufacturers and Engineers Pvt Ltd, Rabale, Navi Mumbai vs. DCIT, TDS Circle, Thane, Thane West

In the result, appeal of the assessee is allowed

ITA 4464/MUM/2023[2014-15(Q2)]Status: DisposedITAT Mumbai16 May 2024

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri K.P. Kapadia, CAFor Respondent: Smt. Mahita Nair, Sr. DR
Section 154Section 194JSection 197Section 197(2)Section 204

…not render the certificates issued u/s. 197 as redundant, since such certificates are issued to the Principle Officer of the company as the person responsible for deduction of tax. He placed reliance on the decision of CIT Vs. Parle Biscuits Pvt. Ltd. [2013] 351 ITR 138 (P&H) which squarely covers the case of the assessee. 11. Per contra, ld Sr. DR submitted that the matter may be sent back to the AO for verification of TDS done against the two TANs of the assessee and the respective compliance made thereon after which necessary relief be given to assessee. 12. We have heard the rival contentions and perused the…

Rotex Manufacturers and Engineers Pvt Ltd, Rabale, Navi Mumbai vs. DCIT, TDS Circle, Thane, Thane West

In the result, appeal of the assessee is allowed

ITA 4461/MUM/2023[2014-15 (Q3)]Status: DisposedITAT Mumbai16 May 2024

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri K.P. Kapadia, CAFor Respondent: Smt. Mahita Nair, Sr. DR
Section 154Section 194JSection 197Section 197(2)Section 204

…not render the certificates issued u/s. 197 as redundant, since such certificates are issued to the Principle Officer of the company as the person responsible for deduction of tax. He placed reliance on the decision of CIT Vs. Parle Biscuits Pvt. Ltd. [2013] 351 ITR 138 (P&H) which squarely covers the case of the assessee. 11. Per contra, ld Sr. DR submitted that the matter may be sent back to the AO for verification of TDS done against the two TANs of the assessee and the respective compliance made thereon after which necessary relief be given to assessee. 12. We have heard the rival contentions and perused the…

Rotex Manufacturers and Engineers Pvt Ltd, Rabale, Navi Mumbai vs. DCIT, TDS Circle, Thane, Thane West

In the result, appeal of the assessee is allowed

ITA 4458/MUM/2023[2014-15(Q4)]Status: DisposedITAT Mumbai16 May 2024

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri K.P. Kapadia, CAFor Respondent: Smt. Mahita Nair, Sr. DR
Section 154Section 194JSection 197Section 197(2)Section 204

…not render the certificates issued u/s. 197 as redundant, since such certificates are issued to the Principle Officer of the company as the person responsible for deduction of tax. He placed reliance on the decision of CIT Vs. Parle Biscuits Pvt. Ltd. [2013] 351 ITR 138 (P&H) which squarely covers the case of the assessee. 11. Per contra, ld Sr. DR submitted that the matter may be sent back to the AO for verification of TDS done against the two TANs of the assessee and the respective compliance made thereon after which necessary relief be given to assessee. 12. We have heard the rival contentions and perused the…

M/S Twenty First Century Securities Ltd., Kolkata vs. The ITO, WD-59(4) (TDS), Kolkata

In the result both the appeals are allowed

ITA 464/KOL/2014[2008-2009]Status: DisposedITAT Kolkata03 Feb 2017AY 2008-2009

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Sallong Yaden, Addl. CIT(DR)
Section 194ASection 197Section 20Section 201

…for deducting tax at lesser rate on the sums paid over and above the sums specified in certificate u/s 197(1) of the Act. Our attention was also drawn to the decision of the Hon’ble Punjab and Haryana High Court in the case of CIT vs Parle Biscuits Pvt. Ltd. 351 ITR 138 (P&H). In the aforesaid case there were two units of the person deducting tax at source at Mumbai and Bahadurgarh. Certificate u/s 197 was issued in the name of Mumbai unit for short deduction of tax. The person making payment namely Bahadurgarh unit also deducted tax at source at a lesser rate. Proceedings were initiated for short deduction of t…