CIT v. Smsl Uanrcl(JV)

378 ITR 429Reported decision#15743 most cited
6

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

Sections most often in play

Section 115JBSection 194ASection 201Section 201ASection 112Section 28Section 29Section 36(1)(vii)

Issues it is cited on

section 36(2)(i)section 80ia(1)section 92aretention moneysection 112long-term capital assetsection 35dsection 36(2)retrospective amendmentaccumulated profitssection 80ia(4)going concern

Judgments citing CIT v. Smsl Uanrcl(JV)

Asst.Commissioner of Income-Tax (TDS)2(1), Mumbai vs. Patel Engineering Limited, Mumbai

ITA 3068/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-18
Section 194ASection 201

…d assessee's appeal following the CBDT Circular dated 22/09/2017 wherein payments to Corporations like IRCON, no tax is to be deducted at source. He also relied upon the judgment of Jurisdictional High Court in the case of CIT vs. Smsl Uanrcl(JV), reported in 378 ITR 429 and decision of the Hon'ble Gujarat High Court in the case of CIT vs. AGE Patel JV in ITA No.2434-2437 of 2010 to decide this issue in favour. 10. We have heard both the parties at length and also perused the relevant finding given in the impugned order. The main allegation of the ld. AO is that considering the fact that the main 6 ITA No. 3068/M…

Asst.Commissioner of Income Tax, TDS 2 1, Mumbai vs. Patel Engineering Limited, Mumbai

ITA 3065/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19
Section 194ASection 201

…d assessee's appeal following the CBDT Circular dated 22/09/2017 wherein payments to Corporations like IRCON, no tax is to be deducted at source. He also relied upon the judgment of Jurisdictional High Court in the case of CIT vs. Smsl Uanrcl(JV), reported in 378 ITR 429 and decision of the Hon'ble Gujarat High Court in the case of CIT vs. AGE Patel JV in ITA No.2434-2437 of 2010 to decide this issue in favour. 10. We have heard both the parties at length and also perused the relevant finding given in the impugned order. The main allegation of the ld. AO is that considering the fact that the main 6 ITA No. 3068/M…

DCIT CC - 3(4), Mumbai vs. Patel Engineering Limited, Mumbai

ITA 3063/MUM/2024[2017]Status: DisposedITAT Mumbai31 Dec 2024
Section 194ASection 201

…d assessee's appeal following the CBDT Circular dated 22/09/2017 wherein payments to Corporations like IRCON, no tax is to be deducted at source. He also relied upon the judgment of Jurisdictional High Court in the case of CIT vs. Smsl Uanrcl(JV), reported in 378 ITR 429 and decision of the Hon'ble Gujarat High Court in the case of CIT vs. AGE Patel JV in ITA No.2434-2437 of 2010 to decide this issue in favour. 10. We have heard both the parties at length and also perused the relevant finding given in the impugned order. The main allegation of the ld. AO is that considering the fact that the main 6 ITA No. 3068/M…

DCIT CC- 3(4), Mumbai vs. Patel Engineering Limited, Mumbai

ITA 3061/MUM/2024[2018]Status: DisposedITAT Mumbai31 Dec 2024
Section 194ASection 201

…d assessee's appeal following the CBDT Circular dated 22/09/2017 wherein payments to Corporations like IRCON, no tax is to be deducted at source. He also relied upon the judgment of Jurisdictional High Court in the case of CIT vs. Smsl Uanrcl(JV), reported in 378 ITR 429 and decision of the Hon'ble Gujarat High Court in the case of CIT vs. AGE Patel JV in ITA No.2434-2437 of 2010 to decide this issue in favour. 10. We have heard both the parties at length and also perused the relevant finding given in the impugned order. The main allegation of the ld. AO is that considering the fact that the main 6 ITA No. 3068/M…

Patel Engineering Limited, Mumbai vs. DCIT-CC-3(4), Mumbai

ITA 2802/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19
Section 194ASection 201

…d assessee's appeal following the CBDT Circular dated 22/09/2017 wherein payments to Corporations like IRCON, no tax is to be deducted at source. He also relied upon the judgment of Jurisdictional High Court in the case of CIT vs. Smsl Uanrcl(JV), reported in 378 ITR 429 and decision of the Hon'ble Gujarat High Court in the case of CIT vs. AGE Patel JV in ITA No.2434-2437 of 2010 to decide this issue in favour. 10. We have heard both the parties at length and also perused the relevant finding given in the impugned order. The main allegation of the ld. AO is that considering the fact that the main 6 ITA No. 3068/M…

Patel Engineering Limited, Mumbai vs. DCIT CC-3(4), Mumbai

In the result, appeals of the Revenue are dismissed, except for one ground no

ITA 2801/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 194ASection 201

…d assessee’s appeal following the CBDT Circular dated 22/09/2017 wherein payments to Corporations like IRCON, no tax is to be deducted at source. He also relied upon the judgment of Jurisdictional High Court in the case of CIT vs. Smsl Uanrcl(JV), reported in 378 ITR 429 and decision of the Hon’ble Gujarat High Court in the case of CIT vs. AGE Patel JV in ITA No.2434-2437 of 2010 to decide this issue in favour. 10. We have heard both the parties at length and also perused the relevant finding given in the impugned order. The main allegation of the ld. AO is that considering the fact that the main M/s. Patel Engin…