CIT v. S.K. Tekriwal

361 ITR 432High Court2014#664 most cited

What is CIT v. S.K. Tekriwal authority for?

Section 40(a)(ia) of the Income Tax Act does not apply to disallow expenses when there is a short deduction of tax at source. This includes situations where TDS is deducted at a lower rate than required or under an incorrect section.

150

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. S.K. Tekriwal · 361 ITR 432 · Section 40(a)(ia) disallowance · short deduction of tax · short deduction of TDS · TDS rate difference · Section 194C · Section 194J · disallowance of expenditure · TDS compliance

Also reported as

46 Taxmann.com 444260 CTR 73

Sections most often in play

Section 1961Section 143(3)Section 40(a)(ia)Section 10ASection 115JB Income Tax ActSection 139(1)Section 139(1) Income Tax ActSection 143(3) Income Tax Act

Issues it is cited on

short deduction of tdsshort deduction of taxdisallowance under section 40(a)(ia)section 194csection 40(a)(ia)section 40(a)section 201section 40section 194section 19section 20salary

Judgments citing CIT v. S.K. Tekriwal

Sodexo Food Solutions India P Ltd, Mumbai vs. DCIT RG 8(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 304/MUM/2014[2002-03]Status: DisposedITAT Mumbai08 Aug 2018AY 2002-03

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

For Appellant: J.D.Mistry, Ld.ARFor Respondent: V.Justin, Ld. DR
Section 143(3)Section 254

…deductible under section 194J but was actually deducted under section 194C, such a deduction would not meet the requirements of section 40(a)(ia). We noted that prior to this decision the Hon'ble Calcutta High Court in the case of CIT v. S.K. Tekriwal [2014] 361 ITR 432/46 taxmann.com 444 (Cal.) vide order dated 3rd December, 2014 taken a view by which the Hon'ble High Court dismissed the appeal of the Revenue against the order of the Tribunal by holding that where tax was deducted by the assessee, though under a bona fide wrong impression under wrong provisions, the provisions of Section 40(a)(ia) could not be…

Sodexo Food Solutions India P.Ltd ( Formelry Knwona S Radhakrishna Hospialality Services P.Ltd), Mumbai vs. Asst CIT 8(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 7042/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Aug 2018AY 2009-10

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

For Appellant: J.D.Mistry, Ld.ARFor Respondent: V.Justin, Ld. DR
Section 143(3)Section 254

…deductible under section 194J but was actually deducted under section 194C, such a deduction would not meet the requirements of section 40(a)(ia). We noted that prior to this decision the Hon'ble Calcutta High Court in the case of CIT v. S.K. Tekriwal [2014] 361 ITR 432/46 taxmann.com 444 (Cal.) vide order dated 3rd December, 2014 taken a view by which the Hon'ble High Court dismissed the appeal of the Revenue against the order of the Tribunal by holding that where tax was deducted by the assessee, though under a bona fide wrong impression under wrong provisions, the provisions of Section 40(a)(ia) could not be…

ACIT 8(3), Mumbai vs. Sodexo Food Solutions India P.Ltd ( Formerly Known As Radhakrishna Hospitality Services P.Ltd)), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6864/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Aug 2018AY 2009-10

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

For Appellant: J.D.Mistry, Ld.ARFor Respondent: V.Justin, Ld. DR
Section 143(3)Section 254

…deductible under section 194J but was actually deducted under section 194C, such a deduction would not meet the requirements of section 40(a)(ia). We noted that prior to this decision the Hon'ble Calcutta High Court in the case of CIT v. S.K. Tekriwal [2014] 361 ITR 432/46 taxmann.com 444 (Cal.) vide order dated 3rd December, 2014 taken a view by which the Hon'ble High Court dismissed the appeal of the Revenue against the order of the Tribunal by holding that where tax was deducted by the assessee, though under a bona fide wrong impression under wrong provisions, the provisions of Section 40(a)(ia) could not be…

M/S. Banarsi Das & Sons, Kolkata vs. ITO, Ward - 34(1), Kolkata

In the result the appeal of the assessee is partly allowed

ITA 2461/KOL/2017[2014-15]Status: DisposedITAT Kolkata11 Jul 2018AY 2014-15

Bench: Hon’Ble Shri N.S.Saini, Am ] Assessment Year : 2014-15

For Appellant: Shri Nirmal Kaushik, FCAFor Respondent: Shri Imlimeren Jamir, Addl. CIT, Sr. DR
Section 194CSection 194JSection 201Section 201(1)Section 40

…f the Assessing Officer. 4. Before me the only submission of the Authorised Representative of the assesse is that the issue is covered in favour of the assessee by the decision of the Hon’ble Jurisdictional High Court in the case of CIT vs S.K.Tekriwal [2014] 361 ITR 432 (Cal) and following the same the disallowance should be deleted. 5. The Learned Departmental Representative relied on the orders of the lower authorities. 6. I have heard the rival submissions and perused the materials available on record. The undisputed facts of the case are that the assessee made payment of testing charges of Rs.3,06,405/- from…

Hero Motocorp Ltd., New Delhi vs. Addl.CIT, Range-11, New Delhi

In the result ground No

ITA 6990/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

Section 143(3)Section 144C

…assessee’s own case for the assessment year 2007-08 and 2008-09, wherein disallowances made in that year for alleged short deduction of tax at source were deleted by the Tribunal, by following the decision of Calcutta High Court in the case of S.K. Tekriwal (361 ITR 432) holding that if tax has been deducted under any provision then section 40(a)(ia) cannot be applied for default of TDS in a different provision. The Ld. AR relied upon the following decisions: i) CIT vs. Kishore Rao & Others(HUF) (Kar.): 387 ITR 196 ii) Dish TV India Ltd. vs. ACIT: 190 TTJ 537 Further, in AY 2010-11 and 2011-12, identical disa…

Hero Motocorp Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…assessee’s own case for the assessment year 2007-08 and 2008-09, wherein disallowances made in that year for alleged short deduction of tax at source were deleted by the Tribunal, by following the decision of Calcutta High Court in the case of S.K. Tekriwal (361 ITR 432) holding that if tax has been deducted under any provision then section 40(a)(ia) cannot be applied for default of TDS in a different provision. The Ld. AR relied upon the following decisions: i) CIT vs. Kishore Rao & Others(HUF) (Kar.): 387 ITR 196 ii) Dish TV India Ltd. vs. ACIT: 190 TTJ 537 Further, in AY 2010-11 and 2011-12, identical disa…

ITO, Ward-2(3), Durgapur, Kolkata vs. M/S Height Insurance Services Ltd., Kolkata

Appeal is dismissed

ITA 2266/KOL/2016[2011-12]Status: DisposedITAT Kolkata08 Jun 2018AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2011-12 Income Tax Officer, V/S. M/S Height Insurance Ward-2(3), R/No.10/21, Services Ltd., Room 7Th Floor, Aayakar No.319,3Rd Floor, Bhawan, P-7, Kamalaya Centre, 156A, Chowringhee Square, Lenin Sarani, Kolakta-13 Kolkata-69 [Pan No.Aacch 0943 G] .. अपीलाथ" /Appellant ""यथ"/Respondent Md. Usman, Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri A.K. Tibrewal, Fca ""यथ" क" ओर से/By Respondent 31-05-2018 सुनवाई क" तार"ख/Date Of Hearing 08-06-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2011-12 Arises Against Commissioner Of Income Tax (Appeals)-14, Kolkata’S Order Dated 31.08.2016 In Case No. 188/Cit(A)-14/Wd-1(1)/2015-16, In Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. The Revenue’S Solitary Grievance Pleaded In The Instant Appeal Seeks To Revive Section 37 R.W 40(A)(Ia) Disallowances / Addition Of ₹66,18,00,000/- Pertaining To Assessee’S Service Charges Paid To M/S Golden Trust Financial Services (Gtfs) Hereafter For Having Acted As Its Agent. It’S Next Two Averments Are That The Cit(A) Has Erred In Law As Well As On Facts In Examining Assessee’S Exclusive Method Of Accounting In Service Tax Receivable On Output Services As Against Inclusive Method Of Service Tax

Section 143(3)Section 37

…rative one having retrospective effect from 01.04.2005. We therefore decline the Revenue’s arguments seeking to invoke u/s 40(a)(ia) of the Act. We further hold that hon'ble jurisdictional high court’s land mark decision in CIT(A) vs. M/s S.K. Tekriwal (2014) 361 ITR 432 (Cal) has further concluded that the section 40(a)(ia) does not apply in case of short deduction of TDS than the prescribed rate. 11. Learned CIT DR next reiterates Revenue’s two remaining averments that the assessee has followed exclusive method of its inbound receivables as against inclusive method for impugned expenditure whilst claiming serv…

Asst CIT 16(1), Mumbai vs. Star Den Media Services P.Ltd, Mumbai

ITA 1311/MUM/2016[]Status: DisposedITAT Mumbai08 Jun 2018

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Asstt. Commissioner Of Income- M/S Star Den Media Services Pvt. Tax-16(1), Room No. 439, 4Th Ltd. 7Th Floor, Blue Wave, बिधम/ Floor, Aayakar Bhavan, M.K. Off Link Road, Road, Mumbai-400020 Mahalaxmim, Beh Kumer Vs. Chambers, Andheri (W), Mumbai-400053 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaccd7658Q (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Manish Kanth, A.RFor Respondent: Shri V. Justin, D.R
Section 143(2)Section 143(3)Section 144C(5)Section 40Section 9(1)(vi)

…P a g e | 1 ITA No 1311/Mum/2016 AY 2011-12 Asstt. Commissioner of Income tax-16(1) Vs. Star Den Media Services Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM Asstt. Commissioner of Income- M/s Star Den Media Services Pvt. tax-16(1), Room No. 439, 4th Ltd. 7th Floor, Blue Wave, बिधम/ Floor, Aayakar Bhavan, M.K. Off Link Road, Road, Mumbai-400020 Mahalaxmim, Beh Kumer Vs. Chambers, Andheri (W), Mumbai-400053 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AACCD7658Q (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri V. Just…

DCIT, Circle-12(2), Kolkata vs. M/S. Vantage Advertising Pvt. Ltd., Chennai

In the result, the appeal of the revenue is dismissed

ITA 2204/KOL/2014[2011-2012]Status: DisposedITAT Kolkata18 May 2018AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 2204/Kol/2014 Assessment Year: 2011-12 Dcit Cir 12(2) Kolkata..............................…………………………....................................Appellant Aayakar Bhawan, 3Rd Floor, P-7, Chowringhee Square, Kolkata – 700 069 M/S. Vantage Advertising Pvt. Ltd....................………………………………………….Respondent C-56, First Avenue, Anna Nagar East, Chennai – 600 102 [Pan: Aabcv 1202 B] Appearances By: Shri S. Dasgupta, Addl. Cit(Dr) Appearing On Behalf Of The Revenue. Shri J.P. Khaitan, Sr. Advocate & Shri Pratyush Jhunjhunwala, Advocate Appearing On Behalf Of The Assessee Date Of Concluding The Hearing : April 04, 2018 Date Of Pronouncing The Order : May 18, 2018 Order Per P.M. Jagtap, Am This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit(A) – 12, Kolkata Dated 22.09.2014. 2. In Ground No 1, The Revenue Has Challenged The Action Of The Ld. Cit(A) In Deleting The Disallowance Of Rs. 83,91,871/- Made By The A.O. On Account Of Depreciation.

Section 194CSection 194ISection 40

…before us and perusal of the same shows that a similar disallowance made under section 40(a)(ia) for the short deduction of tax at source was deleted by the Tribunal by following the decision of Hon’ble Calcutta High Court in the case of CIT vs S.K. Tekriwal 361 ITR 432 wherein it was held that section 40(a)(ia) of the Act could not be invoked where there was a short deduction of tax and it could be invoked only when there was no deduction of tax at source. Respectfully following the said order of the Tribunal in assessee’s own case for A.Y. 2010-11 as well as the decision of the Hon’ble Jurisdictional High Cour…

Asst CIT (Ltu) 2, Mumbai vs. Wti Advance Technolgies Ltd (Now Merged With Tata Consultancy Services Ltd), Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 1656/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 May 2018AY 2012-13

Bench: Shri B.R.Baskaran, Am & Shri Ravish Sood, Jm Acit (Ltu)-1, World Trade Centre M/S Wti Advance Technology Ltd. Centre 1, 29Th Floor, Cuffe Parade, (Now Merged With Tata बिधम/ Mumbai- 400 005 Consultancy Ltd.) 9Th Floor, Vs. Nirmal Building Nariman Point, Mumbai- 400 021 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaacw1941P (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Rajan Vora &For Respondent: Shri Samuel Darse, D.R
Section 143(1)Section 143(2)Section 143(3)Section 194CSection 194J

…P a g e | 1 ITA No. 1656/Mum/2016 A.Y 2012-13 ACIT (LTU) Vs. WTI Advance Technology Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI B.R.BASKARAN, AM AND SHRI RAVISH SOOD, JM ACIT (LTU)-1, World Trade Centre M/s WTI Advance Technology Ltd. Centre 1, 29th Floor, Cuffe Parade, (Now merged with Tata बिधम/ Mumbai- 400 005 Consultancy Ltd.) 9th Floor, Vs. Nirmal Building Nariman point, Mumbai- 400 021 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAACW1941P (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri Samuel Darse, D.R. प्रत्मथी की ओय से/Assessee by : Shri Rajan Vora…

Jashojit Mukherjee, Kolkata vs. ACIT, Cir-50, Kolkata

In the result, the appeal of the assessee is allowed

ITA 403/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 May 2018AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 403/Kol/2017 Assessment Year : 2012-13 Jashojit Mukherjee -Vs- Acit, Circle-50, Kolkata [Pan: Afapm 7208 R] (Appellant) (Respondent)

For Appellant: Shri P.K. Himmatsinghka, ARFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 133(6)Section 139(4)Section 143(2)Section 143(3)Section 41(1)

…e Act could be invoked for short deduction of tax at source. We find that this issue has been held in favour of the assessee by the co-ordinate bench decision of this tribunal in the case of DCIT vs S K Tekriwal in ITA No. 1135/Kol/2010 dated 21.10.2011(2014) 361 ITR 432 wherein it was held that in the case of short deduction of tax at source, no disallowance u/s 40(a)(ia) of the Act could be made in the hands of the assessee and the assessee could be proceeded against only under section 201 of the Act in such cases. This decision was admittedly approved by the Hon’ble Jurisdictional High Court in the same case i…

Investmentor Securities Limited, Ahmedabad vs. The Jt. CIT, Range-3, Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 1724/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad30 Apr 2018AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadassessment Year: 2010-11

For Appellant: Shri Marmik Shah, A.RFor Respondent: Shri R.P. Mourya, Sr. D.R
Section 143(3)Section 14ASection 37

…re tax has been deducted by the assessee under a wrong provision of TDS and there is a shortfall, section 40(a)(ia) disallowance cannot be made as consistently held in long line of judicial precedents A.Y. 2010-11 Page 4 of 4 including CIT vs. S.K. Tekriwal, 361 ITR 432 (Calcutta). Therefore, this ground of appeal is allowed. Consequently, the Assessing Officer is directed to delete the disallowance made by invoking section 40(a)(ia) of the Act. 9. In the result, appeal of the assessee is partly allowed. Order pronounced in the open Court on this 1st day of May, 2018. (MAHAVIR PRASAD) Accountant Member Ahmedaba…

ACIT - 16(1), Mumbai vs. Lamhas Satellite Services Ltd., Navi Mumbai

In the result, whereas the appeal of the Revenue is dismissed, the cross objection of the assessee is allowed, as above

ITA 2793/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 Apr 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri B.V. Jhaveri, Shri B.J. VyasFor Respondent: Shri Saurabh Kumar
Section 194CSection 194JSection 40

…ITA No. 5966/Mum/2013 dated 16.03.2016, a copy of such order has also been placed on record. In the said decision dated 16.03.2016 (supra), the Tribunal noted, by relying on the judgment of the Hon'ble Calcutta High Court in the case of CIT vs S.K. Tekriwal, 361 ITR 432 (Cal.), that short-deduction of tax at source cannot be a ground to invoke Sec. 40(a)(ia) of the Act. It was also a common point between the parties that the decision of the Tribunal dated 16.03.2011 (supra) continues to hold the field and, therefore, under the circumstances, the impugned decision of the CIT(A) deserves to be affirmed, which is i…

ACIT-16(1), Mumbai vs. Lamhas Satellite Services Ltd., Navi Mumbai

In the result, whereas the appeal of the Revenue is dismissed, the cross objection of the assessee is allowed, as above

ITA 5152/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Apr 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri B.V. Jhaveri, Shri B.J. VyasFor Respondent: Shri Saurabh Kumar
Section 194CSection 194JSection 40

…ITA No. 5966/Mum/2013 dated 16.03.2016, a copy of such order has also been placed on record. In the said decision dated 16.03.2016 (supra), the Tribunal noted, by relying on the judgment of the Hon'ble Calcutta High Court in the case of CIT vs S.K. Tekriwal, 361 ITR 432 (Cal.), that short-deduction of tax at source cannot be a ground to invoke Sec. 40(a)(ia) of the Act. It was also a common point between the parties that the decision of the Tribunal dated 16.03.2011 (supra) continues to hold the field and, therefore, under the circumstances, the impugned decision of the CIT(A) deserves to be affirmed, which is i…

Cogent Jewellery P.Ltd, Mumbai vs. DCIT Cir 6(2), Mumbai

The appeal of the Assessee is partly allowed for statistical purposes

ITA 4419/MUM/2015[2011-12]Status: DisposedITAT Mumbai21 Mar 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am Cogent Jewellery Private The Dy. Commissioner Of Limited, 6, Vaibhav, Janki Income Tax, Circle – 6(2), Kutir, Juhu Church Road, Aayakar Bhavan, Rom Vs. Juhu, Mumbai-400 049 No.504, 5Th Floor, Maharshi Karve Road, Mumbai-400020 Appellant .. Respondent Pan No. Aaacc1579M

For Appellant: Aarti Visanji, ARFor Respondent: Rajat Mittal, DR
Section 143(3)Section 36Section 36(1)(iii)

…e above facts, the learned Counsel for the assessee stated that as regards to the short deduction of TDS no disallowance under section 40(a)(ia) of the Act can be made in view of the decision of Hon’ble Calcutta High Court in the case of CIT vs. S.K. Tekriwal 361 ITR 432 (Cal) and also Hon’ble Karnataka High Court in the case of CIT vs. Kishore Rao and Others (HUF) 387 ITR 196(Karn). As the issue is squarely covered in favour of assessee by these two high court decisions in the case of S.K. Tekriwal & Kishore Rao and Others (HUF), & no contrary decision was brought to our notice by the revenue, respectfully follo…

ACIT 16(1), Mumbai vs. T.V. Vision Ltd, Mumbai

In the result, appeal filed by the revenue for assessment year 2012-

ITA 3387/MUM/2016[2012-13]Status: DisposedITAT Mumbai28 Feb 2018AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 The Acit -16(1), M/S T.V. Vision Ltd., Room No. 439, 4Th Floor, 4Th Floor, Adhikari Chambers, Aayakar Bhavan, M.K. Marg, Oberoi Complex, New Link Road, Mumbai - 400020 Vs. Andheri (West), Mumbai – 400053 Pan: Aacct7276Q

For Appellant: Shri Madhur Aggarwal (AR)For Respondent: Shri Vidisha Kalra (CIT DR)
Section 143Section 143(1)Section 194CSection 194JSection 40Section 44ASection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-13 The ACIT -16(1), M/s T.V. Vision Ltd., Room No. 439, 4th Floor, 4th Floor, Adhikari Chambers, Aayakar Bhavan, M.K. Marg, Oberoi Complex, New Link Road, Mumbai - 400020 Vs. Andheri (West), Mumbai – 400053 PAN: AACCT7276Q (Appellant) (Respondent) Revenue by : Shri Vidisha Kalra (CIT DR) Assessee by : Shri Madhur Aggarwal (AR) Date of Hearing: 04/01/2018 Date of Pronouncement: 28/02/2018 O R D E R PER RAM LAL NEGI, JM This appeal has been preferred by the revenue agai…

ACIT 16(1), Mumbai vs. T.V. Vision Ltd, Mumbai

In the result, appeal filed by the revenue for assessment year 2011-

ITA 3386/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2018AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-12 The Acit -16(1), M/S T.V. Vision Ltd., Room No. 439, 4Th Floor, 4Th Floor, Adhikari Chambers, Aayakar Bhavan, M.K. Marg, Oberoi Complex, New Link Road, Mumbai - 400020 Vs. Andheri (West), Mumbai – 400053 Pan: Aacct7276Q

For Appellant: Shri Madhur Aggarwal (AR)For Respondent: Shri Ram Tiwari (DR)
Section 143Section 194CSection 194JSection 40Section 44BSection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2011-12 The ACIT -16(1), M/s T.V. Vision Ltd., Room No. 439, 4th Floor, 4th Floor, Adhikari Chambers, Aayakar Bhavan, M.K. Marg, Oberoi Complex, New Link Road, Mumbai - 400020 Vs. Andheri (West), Mumbai – 400053 PAN: AACCT7276Q (Appellant) (Respondent) Revenue by : Shri Ram Tiwari (DR) Assessee by : Shri Madhur Aggarwal (AR) Date of Hearing: 08/01/2018 Date of Pronouncement: 28/02/2018 O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the revenue against order d…

Dipendra Nath Basu, Kolkata vs. ITO, Ward - 56(3), Kolkata

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 2084/KOL/2017[2009-10]Status: DisposedITAT Kolkata02 Feb 2018AY 2009-10

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A No.2084/Kol/2017 Assessment Year : 2009-10

For Appellant: Shri T.P.Kar, FCAFor Respondent: Md. Ghayas Uddin, Addl. CIT
Section 194Section 194CSection 194ISection 40

…t any deduction u/s 194C of the Act. 8. The CIT(A) confirmed the order of AO. It is seen from one of the submissions made by the assessee before CIT(A) that he had placed reliance on the decision of the Hon’ble Calcutta High Court in the case of S.K.Tekriwal 361 ITR 432(Cal) wherein it 2 3 Dipendra Nath Bssu A.Yr.2009-10 was held that there can be no disallowance u/s 40(a)(ia) of the Act in the case of short deduction of tax at source and such disallowance could be made only when there is no deduction. In other words if tax is deducted at source at a lesser rate then no disallowance u/s 40(a)(ia) could be made.…

Morgan Stanley India Capital P. Ltd, Mumbai vs. DCIT 2(2), Mumbai

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

ITA 4962/MUM/2015[2010-11]Status: DisposedITAT Mumbai29 Jan 2018AY 2010-11

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 14A

…earned CIT(A) noticed that an identical issue was adjudicated by him in the assessee’s own case in A.Y. 2009-10, wherein the learned CIT(A) has deleted disallowance by following the decision rendered by Hon'ble Kolkata High Court in the case of S.K. Tekriwal (361 ITR 432), wherein it was held that disallowance u/s. 40(a)(ia) of the Act cannot be made in a case of shortfall in the case of tax deduction at source. Accordingly, the learned CIT(A) deleted the disallowance made by the Assessing Officer u/s.40(a)(ia) of the Act in AY 2009-10. Accordingly, by following the order passed by him in AY 2009- 10, the Ld CIT(…

S.K. M Fabrics ( Amana ) L;Td, Mumbai vs. Jt CIT (OSD) RG 4(3), Mumbai

In the result, the assessee’s appeal is allowed

ITA 7581/MUM/2012[2009-10]Status: DisposedITAT Mumbai24 Jan 2018AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manjunatha G, Am

For Appellant: --- None ---For Respondent: Shri V.Justin, DR
Section 194CSection 194JSection 40

…ion of the issue, we find that though there is no decision of the Hon’ble jurisdictional High Court on the issue, however, divergent views have been expressed by different High Courts. The Hon’ble Calcutta High Court in the case of CIT v. S.K.Tekriwal [(2012) 361 ITR 432 (Cal.)] has held that no disallowance u/s 40(a)(ia) of the Act can be made for short deduction of tax at source. The same view has also been expressed by the Hon’ble Karnataka High Court in the case of CIT v. Kishor Rao HUF [(2016) 387 ITR 196 (Kar.)] . However, it needs to be mentioned the Hon’ble Kerala High Court in the case of CIT v. PVS Memo…