CIT v. Singapore Airlines Ltd.

24 Taxmann.com 200High Court2012#8124 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Also reported as

319 ITR 29

Judgments citing CIT v. Singapore Airlines Ltd.

M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

ITA/513/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

M/S DELHI INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER

ITA/514/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

THE PR. COMMISSIONER OF INCOME TAX, vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

ITA/703/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

THE PR. COMMISSIONER OF INCOME TAX, vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.

ITA/701/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

ITA/515/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

THE PR. COMMISSIONER OF INCOME TAX, vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

ITA/702/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.513/2018 c/w I.T.A.No.514/2018, I.T.A.No.515/2018, I.T.A.No.701/2018, I.T.A.No.702/2018 & I.T.A.No.703/2018 IN I.T.A.No.513/2018: BETWEEN : M/s DELHI INTERNATIONAL AIRPORT LTD., (FORMERLY KNOWN AS DELHI INTERNATIONAL AIRPORT PVT. LTD.) HAVINAG ITS REGD. OFFICE AT NEW UDAAN BHAVAN, OPP. TERMINAL-3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI-110037 COMMUNICATION ADDRESS: NO.25/1, SKIP H…

ADDL.CIT, SPECIAL RANGE-6, , NEW DELHI vs. NOKIA INDIA SALES PVT. LTD., NEW DELHI

The appeal of the Revenue are partly allowed for statistical purpose

ITA 4425/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Jan 2021AY 2014-15

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 250Section 37(1)Section 40

…ctly contrary to law laid down by Hon’ble Courts in the case of Ahmedabad Stamp Vendors Association v. Uol [2002] 257 ITR 202 (Gujarat) as affirmed by the Hon’ble Supreme Court reported in [2012] 348 1TR 378 (SC), CIT v. Singapore Airlines Ltd. & Ors. [(2009) 319 ITR 29] and others and the CIT(A) has only corrected the findings of the Assessing Officer in light of abovementioned binding decisions. The Assessing Officer relied on assessments in previous year in case of predecessor entity i.e. Nokia India Private Limited (NIPL) and the Tribunal has adjudicated this issue in favour of the assessee’s in case of NIPL…

NOKIA INDIA SALES PVT. LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-6, , NEW DELHI

The appeal of the Revenue are partly allowed for statistical purpose

ITA 2527/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Jan 2021AY 2014-15

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 250Section 37(1)Section 40

…ctly contrary to law laid down by Hon’ble Courts in the case of Ahmedabad Stamp Vendors Association v. Uol [2002] 257 ITR 202 (Gujarat) as affirmed by the Hon’ble Supreme Court reported in [2012] 348 1TR 378 (SC), CIT v. Singapore Airlines Ltd. & Ors. [(2009) 319 ITR 29] and others and the CIT(A) has only corrected the findings of the Assessing Officer in light of abovementioned binding decisions. The Assessing Officer relied on assessments in previous year in case of predecessor entity i.e. Nokia India Private Limited (NIPL) and the Tribunal has adjudicated this issue in favour of the assessee’s in case of NIPL…

DCIT, NEW DELHI vs. M/S. SISTEMA SHYAM TELESERVICES LTD., NEW DELHI

Appeals are allowed and the judgment of the Tribunal on this aspect is set aside

ITA 5083/DEL/2013[2010-11 (F.Y.- 2009-10)]Status: DisposedITAT Delhi15 May 2019

Bench: Shri Prashant Maharishi & Shri K.N.Charydcit, Vs. Sistema Shyam Teleservices Circle-5(1), Ltd, New Delhi A-60, Naraina Industrial Area, Phase-I, New Delhi Pan: Aaccs1709H (Appellant) (Respondent)

For Appellant: Shri Alok Vasant, CAFor Respondent: Shri N.K. Bansal, Sr. DR
Section 194HSection 201

…which justifies the incorporation of such a provision like putting obligation on the payer to deduct the tax at source and the view we have taken subserves this rationale behind such a provision as well. 23. This court in CIT v. Singapore Airlines Ltd. [2009] 319 ITR 29 (Delhi) analyses the aforesaid definition in the following manner (page 48) : "It is clear from the definition that an agency comes into existence where one person is vested with the authority or capacity to create a legal relationship between person referred to as a principal and an outside third party. Therefore, the basic and essential requisit…

ACIT, NEW DELHI vs. M/S. SPICE JET LTD., GURGAON

The appeal of the department is dismissed

ITA 6103/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi28 Feb 2019

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh, AdvFor Respondent: Ms. Deepika Mittal, CIT(DR)
Section 194HSection 194JSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-6103/Del/2015 (Assessment Year: 2012-13) ACIT Vs. Spice Jet Ltd. 319, Udyog Vihar, Circle-77(1) Phase-IV New Delhi Gurgaon PAN : AACCR1459F Appellant Respondent Assessee by : Sh. Tarundeep Singh, Adv. Revenue by : Ms. Deepika Mittal, CIT(DR) Date of Hearing 26.02.2019 Date of Pronouncement 28.02.2019 ORDER PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is preferred by the revenue against the order dated 28.08.2015 passed by the Ld. Commissioner of…

DCIT, NEW DELHI vs. M/S. INTERNATIONAL TRAVEL HOUSE LTD., NEW DELHI

In the result, the appeal is dismissed

ITA 2787/DEL/2015[2006-07]Status: DisposedITAT Delhi25 Jan 2019AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2006-07

…that the Ld. AO has not taken efforts to appreciate the business of travel agency for air travel and the method of reporting/accounting followed in this sector. The Hon'ble Delhi High Court while deciding in the case of CIT vs. Singapore Airlines Ltd. (2009) 319 ITR 29 (Delhi), have taken detailed overview of this procedure, the relevant excerpts of which are as below: "What is not disputed is that the IATA monitors the trade in air traffic and lays down guidelines for carrying on civil air transportation business. As a matter of fact, IATA prescribes PSA agreements which most airlines have executed with their…

DCIT (TDS) - 1(3), MUMBAI vs. JET LITE (INDIA) LTD., MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 2355/MUM/2016[2012-13]Status: DisposedITAT Mumbai25 Sept 2017AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kocharआमकय अऩीर सं./I.T.A. No. 2355/Mum/2016 (नििाारण वषा / Assessment Year : 2012-13) बिाम/ Dy. Commissioner Of Income M/S Jet Lite (India) Ltd., Tax (Tds) 1(3), Siroya Centre, V. Room No. 604, 6 Th Floor, Sahar Airport Road, Smt. K.G. Mittal Ayurvedic Andheri (E), Hospital Bldg., Mumbai – 400 099. Charni Road (W), Mumbai – 400 002. स्थामी रेखा सं./ Pan Aadcs4480L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Nirav PoddarFor Respondent: Shri P.R. Ghosh, CIT DR
Section 133ASection 194CSection 194ISection 194JSection 201Section 201(1)

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आमकय अऩीर सं./I.T.A. No. 2355/Mum/2016 (नििाारण वषा / Assessment Year : 2012-13) बिाम/ Dy. Commissioner of Income M/s Jet Lite (India) Ltd., Tax (TDS) 1(3), Siroya Centre, v. Room No. 604, 6 th floor, Sahar Airport Road, Smt. K.G. Mittal Ayurvedic Andheri (E), Hospital Bldg., Mumbai – 400 099. Charni Road (W), Mumbai – 400 002. स्थामी रेखा सं./ PAN AADCS4480L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. Revenue by : Shri P.R. Gho…

ITO TDS 3(3), MUMBAI vs. SUPER RELIGARE LABORATORIS LTD, NEW DELHI

In the result, the appeals filed by the Revenue are dismissed

ITA 4579/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos. 4579 & 4580/Mum/2014 ("नधा"रण वष" / Assessment Years:2008-09 & 2009-10 The Ito, Tds-3(3), M/S. Super Religare बनाम/ Smt. K.G. Mittal Ayurvedic Laboratories Ltd., Vs. Hospital Bldg., Plot No. Charni Road (W), D-3, A Wing, 2Nd Floor, Mumbai-400 002 Distyrict Centre, Saket, New Delhi-110 017 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacs 2809J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Kailash Gaikwad अपीलाथ" ओर से/ Appellant By: ""यथ" क" ओर से/Respondent By: Shri Yogesh Thar

For Respondent: Shri Yogesh Thar
Section 194Section 194HSection 201Section 201(1)

…ies below erred in disallowing the discount offered by the assessee, by invoking the provisions of section 40(a)(ia) of the Act. 26. Coming to the case laws referred to on behalf of the Department, these are as follows:- 1. “CIT v. Singapore Airlines Ltd.”, 319 ITR 29 (Del); 2. “CIT v. Director, Prasar Bharti”, 325 ITR 205(Ker); 3. “Delhi Milk Scheme v. CIT”, 301 ITR 373(Del); 4. “ACIT v. Bharti Cellular Ltd.”, 105 ITD 129(Kol); & 5. “Hindustan Coca Cola Beverages v. ITO”, 97 ITD 105(JP). 27. Apropos “CIT v. Singapore Airlines Ltd.” (supra), it was observed, inter alia, that in the area of travel business, the…

MAHINDRA AUTOMOBILE DISTRIBUTOR P. LTD,MUMBAI vs. DCIT CIR 2(2), MUMBAI

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

ITA 5185/MUM/2013[2008-09]Status: DisposedITAT Mumbai19 Feb 2016AY 2008-09
For Appellant: Shri Bhavin Shah &For Respondent: Shri N.P.Singh
Section 143(3)Section 194Section 201Section 40

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM आमकय अऩीर सं./ITA No.5185/Mum/2013 (नििाारण वषा / Assessment Year : 2008-09) Mahindra Automobile Vs. JCIT (OSD), Circle-2(2), Distributor Private Limited, Mumbai Mumbai (Earlier Known as Mahindra Renault Private Limited), Automotive Sector, Mahindra Towers, First Floor, Akruli Road, Kandivali, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAECM 2999 P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri Bhavin Sha…

CIT v. Singapore Airlines Ltd. (24 Taxmann.com 200) — Cited in 14 Judgments | BharatTax