CIT v. Poompuhar Shipping Corporation (Madras)

282 ITR 3High Court2006#12548 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2015 to 2024.

Sections most often in play

Section 194C Section 40(a)(ia)Section 40A(3)

Judgments citing CIT v. Poompuhar Shipping Corporation (Madras)

Ayub Abdul Khandar Tamatgar, Dharwad vs. JCIT, Hubli

In the result appeal of the assessee is partly allowed

ITA 854/BANG/2015[2010-11]Status: DisposedITAT Bangalore23 Oct 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2010-11

For Appellant: N.G Rasalkar, AdvocateFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 40A(3)

…etween the assessee and the 3rd party is limited to the hiring of the vehicle trucks and not for the transportation of the goods. In identical facts and circumstances the Hon’ble madras High Court in the case of Poompushar Shipping Corporation Ltd reported in 282 ITR 3 held as under: Under section 194C, the tax is to be deducted when a contract was entered into for carrying out any work in pursuance of a contract between the contractor and the entities mentioned in sub-section (1) of section 194C. In the instant case, there was no contract between the assessee and the shipping companies to carry out any work. On…

M/S.Allkoshys All Spices, Kottayam vs. The ITO, Kottayam

In the result, the appeal of the assessee is dismissed

ITA 340/COCH/2018[2010-11]Status: DisposedITAT Cochin07 Feb 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 194CSection 194ISection 40

…d to deduct TDS u/s. 194C of the Act and being so, the provisions of sec. 40(a)(ia) of the Act cannot be applied to the assessee’s case. The Ld. AR relied on the judgment of Hon’ble Madras High Court in the case of CIT vs. Poompuhar Shipping Corporation Ltd. (282 ITR 3). We have carefully gone through the above judgment. In that case, the assessment year under consideration is 1994-95. The Hon’ble High Court clearly stated that for the assessment year 1994-95, the provisions of sec. 194C is not applicable as Explanation to sec. 194C was incorporated with effect from 01-07-1995 and it would not be applicable retro…

Shri Anil Khandelwal, Indore vs. The ITO-5(3), Indore

In the result the appeal of the assessee is allowed

ITA 299/IND/2016[2009-10]Status: DisposedITAT Indore12 Oct 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10

Section 143(3)Section 194(3)Section 194CSection 194C(3)Section 263Section 40

…Anil Khandelwal आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2009-10 Shri Anil Khandelwal, ITO 5(3), 113, Sudarshan Complex, Vs. Indore Bhavarkuan Main Road, Indore (Appellant) (Respondent ) PAN No.ACBPK8401C Revenue by Shri P.K. Mitra, Sr.DR Assessee by Shri Thribhuvan Sachdeva,C.A Date of Hearing 05.10.2018 Date of Pronouncement 12.10.2018 O R D E R PER MANISH BORAD, AM. This appeal of Assessee pertaining to A.Y. 2009-10 is directed against the order of Ld…

ITO, WD-40(3), Kolkata vs. M/S Dayal Roadlines, Howrah

Appeal is dismissed

ITA 1376/KOL/2016[2010-11]Status: DisposedITAT Kolkata04 Jul 2018AY 2010-11

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri S.Dasgupta, Addl. CIT(DR)For Respondent: Shri Siddharth Agarwal, Advocate

Section 143(3)Section 194CSection 194C(1)Section 40

…tion. However, it would not apply to the facts of the instant case. This was so because the provisions of section 194C are applicable to payments for carrying out any work in pursuance of a contract. In the case of CIT v. Poompuhar Shipping Corpn, Ltd. [2006] 282 ITR 3/153 Taxman 486 (Mad.), it was held that under section 194C, tax was to be deducted when a contract was entered into for carrying out any work. In the instant case, like therein, there was no contract between the appellant and the owners of the trucks to carry out any work. The appellant' had ITA No.1376/Kol/2016 M/s Dayal Roadlines A.Y.2010-11 2 h…

M/S Ac Cargo Management P.Ltd, Cochin vs. The ITO, Cochin

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

ITA 320/COCH/2013[2007-08]Status: DisposedITAT Cochin23 Mar 2017AY 2007-08

Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No. 320/Coch/2013. िनधा"रण वष" /Assessment Year : 2007-2008. Vs. M/S. Ac Cargo Management The Income Tax Officer, Pvt. Ltd, Ward 1(1) 1St Floor, Chacko Chambers, Kochi Civil Lines Road, Palarivattom, Kochi 682 025. [Pan Aaeca 2206K] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ"

For Appellant: Shri. R. Krishnan, C.A

Section 194Section 194CSection 194ISection 40

…essing Officer that assessee had not deducted TDS on truck leasing charges of Rs.60,96,000/- paid by it. When this was pointed out to the assessee, its reply was that Sec. 194C of the Act was not applicable to it, by virtue of the judgment of Hon’ble Madras 282 ITR 3. Thereupon ld. Assessing Officer put the assessee on notice that such payment fell within the definition of rent given in the Explanation to Section 194 I of the Act. As per ld. Assessing Officer containarized trucks leased by the assessee fell within plant and machinery and hence for charges paid on leasing such trucks, it was obliged to deduct…

ITO, Ward - 3(3), Kolkata vs. M/S. Calcutta Ahmedabad Carriers Pvt. Ltd., Kolkata

In the result, the appeal filed by the Revenue, is dismissed

ITA 1561/KOL/2010[2005-06]Status: DisposedITAT Kolkata22 Mar 2017AY 2005-06

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

For Appellant: Md. Ghayas Uddin, JCIT, Sr. DRFor Respondent: N o n e

Section 142(1)Section 143(1)Section 143(3)Section 144Section 194CSection 194C(1)Section 194C(3)Section 40

…ose of taking temporary possession of trucks from the truck owners, it did not amount to the assessee entering into any contract for carrying out any work. Once the contract was not for carrying out any work, as per Poompuhar Shipping Corporation Ltd.'s case (282 ITR 3) the provisions of section 194C are not attracted. 18. It is the explanation of the appellant right from original assessment proceedings that the payments were made to the truck operators on the basis of each trip to different destination without entering into contract and truck operators were hired from common places or stands as and when the appe…

ITO, WD-10(1), Kolkata vs. M/S Dutsan G. Engineers Pvt. Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 317/KOL/2014[2006-2007]Status: DisposedITAT Kolkata24 Aug 2016AY 2006-2007

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2006-07 Ito Ward-10(1) M/S Dutsan G. Engineers बनाम Aayakar Bhawan, 3Rd Pvt. Ltd., Metro Point, 26, / V/S. Floor, Room No. 78, N.S.C. Bose Road, P-7, Chowringhee Square, Kolkata-700 040 Kolkta-700 069 [Pan No.Aabcd 7854 R] .. अपीलाथ" /Appellant ""यथ" /Respondent

Section 143(3)Section 147Section 148Section 15Section 194Section 194CSection 194ISection 40

…Y 2006-07. Accordingly, in our considered view, the provision for deducting TDS, in the instant case, does not apply. In this connection, we are relying in the judgment of Hon’ble Madras High Court in the case of CIT Vs. Poompuhar Shipping Corporation Limited 282 ITR 3 (Mad). The relevant extract of the order is reproduced below. “Under s. 194C, the tax is to be deducted when a contract was entered into for carrying out any work in pursuance of a contract between the contractor and the entities mentioned in sub-s. (1) of s. 194C. In the present case, there was no contract between the assessee and the shipping co…

M/S Times Vpl Ltd vs. Addl.C.I.T

In the result, the assessee's appeal for both assessment years 2008-09 and 2009-10 are partly allowed for statistical purposes

ITA 1193/BANG/2013[2008-09]Status: DisposedITAT Bangalore06 Feb 2015AY 2008-09

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Shri Rajan Vora, C.AFor Respondent: Shri C.H. Sundar Rao, C.I.T (D.R)

Section 143(1)Section 143(3)Section 194CSection 40

…o this finding, the Assessing Officer derived support form the decision of the Hon'ble Apex Court in the case of ACC Ltd. V CIT (201 ITR 435) and the decision of the Hon'ble Madras High Court in the case of CIT V Poompuhar Shipping Corporation (Madras) (2006) 282 ITR 3. The Assessing Officer also placed reliance on the CBDT Circular No.715 dt.8.8.1995. On appeal, the learned CIT (Appeals) upheld this finding of the Assessing Officer for both Assessment Years 2008-09 and 2009-10. 5.3 Before us, the learned Authorised Representative of the assessee made elaborate oral and written submissions and also submitted a pa…