CIT v. Qatar Airways

332 ITR 253High Court2011#4911 most cited

What is CIT v. Qatar Airways authority for?

A difference between the commercial price and published price of airline tickets is not a special commission or brokerage under section 194H, if the airline has discretion to reduce the published price.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Qatar Airways · 332 ITR 253 · section 194H · difference between commercial price and published price · special commission · brokerage · discretion to reduce published price · TDS disallowance

Also reported as

21 Taxmann.com 225

Sections most often in play

Section 133ASection 17(2)(vi)Section 192Section 194Section 194ASection 194HSection 2(28A)Section 201

Issues it is cited on

section 17(2)section 194hr&d expendituredisallowance under section 40(a)(ia)right to receiveweighted deductionsection 35(2ab)additional depreciationroyalty incomesection 14a(2)rule of consistencyput to use

Judgments citing CIT v. Qatar Airways

Tata Sky Ltd., Mumbai vs. A.C.I.T.(TDS) RG.3(1), Mumbai

In the result, the assessee’s appeal is allowed and the Revenue’s appeal stands

ITA 6923/MUM/2012[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Sunil M. LalaFor Respondent: Shri R. Manjunatha Swamy
Section 194CSection 194HSection 194JSection 201Section 201(1)Section 40

…the ld. Counsel placed reliance on the decision of Hon'ble Jurisdictional High Court in the 15 Tata Sky Limited case of CIT vs. Piramal Healthcare Ltd. (230 Taxman 505 (Bom.) and the decision of Hon'ble Bombay High Court in the case of CIT vs. Qatar Airways (332 ITR 253 (Bom.). Referring to the ratios from these decisions the ld. Counsel submitted that ratio of the above decision is directly applicable to its case since it has not made any payment to the distributor and that the assessee only received sale price on sale of products to the distributors. He further submitted that TDS provisions are not applicable…

ACIT, Bangalore vs. M/S Idea Celluar Ltd., Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 758/BANG/2014[2009-10]Status: DisposedITAT Bangalore06 Nov 2015AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…ubmitted that apart from the decision of the Hon’ble Delhi High Court in the assessee’s own case, the ITA Nos.648 to 651 & 758 to 761/Bang/2014 M/s.Idea Cellular Ltd. Page 9 of 22 decision of the Hon’ble Bombay High Court in the case of CIT vs. Qatar Airways (323 ITR 253) as well as the decision of the Hon’ble Calcutta High Court in the case of Bharati Airtel vs. CIT (354 ITR 507) the issue has been decided against the assessee. In rebuttal, the learned AR of the assessee has submitted that all these decisions are prior to the decision of the Hon'ble jurisdictional High Court in the case of Bharti Airtel, Vodafon…

M/S Idea Cellular Limited, Bangalore vs. ACIT, Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 651/BANG/2014[2012-13]Status: DisposedITAT Bangalore06 Nov 2015AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…ubmitted that apart from the decision of the Hon’ble Delhi High Court in the assessee’s own case, the ITA Nos.648 to 651 & 758 to 761/Bang/2014 M/s.Idea Cellular Ltd. Page 9 of 22 decision of the Hon’ble Bombay High Court in the case of CIT vs. Qatar Airways (323 ITR 253) as well as the decision of the Hon’ble Calcutta High Court in the case of Bharati Airtel vs. CIT (354 ITR 507) the issue has been decided against the assessee. In rebuttal, the learned AR of the assessee has submitted that all these decisions are prior to the decision of the Hon'ble jurisdictional High Court in the case of Bharti Airtel, Vodafon…

M/S Idea Cellular Limited, Bangalore vs. ACIT, Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 648/BANG/2014[2009-10]Status: DisposedITAT Bangalore06 Nov 2015AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…ubmitted that apart from the decision of the Hon’ble Delhi High Court in the assessee’s own case, the ITA Nos.648 to 651 & 758 to 761/Bang/2014 M/s.Idea Cellular Ltd. Page 9 of 22 decision of the Hon’ble Bombay High Court in the case of CIT vs. Qatar Airways (323 ITR 253) as well as the decision of the Hon’ble Calcutta High Court in the case of Bharati Airtel vs. CIT (354 ITR 507) the issue has been decided against the assessee. In rebuttal, the learned AR of the assessee has submitted that all these decisions are prior to the decision of the Hon'ble jurisdictional High Court in the case of Bharti Airtel, Vodafon…