What is CIT v. United Breweries Ltd. authority for?

Incentives paid to retail dealers under a sales promotion scheme do not constitute commission, thus Section 194H of the Income-tax Act is not applicable.

How many judgments cite CIT v. United Breweries Ltd.?

27 judgments on BharatTax cite CIT v. United Breweries Ltd. (387 ITR 150), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. United Breweries Ltd. come up under?

It is most often cited in judgments turning on Section 133(6), Section 194C, Section 194H, Section 40(a)(ia).

CIT v. United Breweries Ltd. (387 ITR 150)

INCOME TAX OFFICER, WARD-17(1), HYDERABAD vs. WELSH AND BRETON BLENDERS PRIVATE LIMITED, HYDERABAD

In the result, appeal of the Revenue is dismissed

ITA 603/HYD/2024[2008-09]Status: DisposedITAT Hyderabad24 Apr 2025AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Sashank Dundu, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 133(6)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.603/Hyd./2024 Assessment Year 2008-2009 The Income Tax Officer, Welsh and Breton Blenders Ward-17(1), Hyderabad. vs. Private Limited, Hyderabad. PIN – 500029 PAN AAACW5845Q PIN – 500 084. (Appellant) (Respondent) For Assessee : Shri Sashank Dundu, Advocate For Revenue : Dr. Sachin Kumar, Sr. AR Date of Hearing : 20.03.2025 Date of Pronouncement : 24.04.2025 ORDER PER MANJUNATHA G. : This appeal has been filed by the Assessee against the order dated 24.04.20…

N C SHAW AND CO BEVERAGES PRIVATE LIMITED,KOLKATA vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), RANGE-2, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 1947/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

…Nos.: 1925 & 1947/KOL/2024 Assessment Year: 2015-16 N C Shaw and Co Beverages Private Limited. . 20. In this regard, reliance is placed on the decision of Hon’ble Telangana High Court in case of Commissioner of Income-tax (TDS) v. United Breweries Ltd. [2016] 387 ITR 150 (Andhra Pradesh and Telangana) wherein it was held that the incentive given to retail dealers would not fall under the category of commission and accordingly the provisions of section 194H of the Act are not applicable. It may not be out of place that the Assessee in the present case was in similar business as the Appellant. The relevant extract…

N C SHAW AND CO BEVERAGES PRIVATE LIMITED ,KOLKATA vs. INCOME TAX OFFICER, TDS CIRCLE 2(2), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 1925/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

…Nos.: 1925 & 1947/KOL/2024 Assessment Year: 2015-16 N C Shaw and Co Beverages Private Limited. . 20. In this regard, reliance is placed on the decision of Hon’ble Telangana High Court in case of Commissioner of Income-tax (TDS) v. United Breweries Ltd. [2016] 387 ITR 150 (Andhra Pradesh and Telangana) wherein it was held that the incentive given to retail dealers would not fall under the category of commission and accordingly the provisions of section 194H of the Act are not applicable. It may not be out of place that the Assessee in the present case was in similar business as the Appellant. The relevant extract…

MANIMUTHU,DINDIGUL vs. ITO WARD 1, DINDIGAL

In the result the appeal of the assessee is allowed

ITA 1450/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Aug 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 1450/Chny/2024 िनधा"रणवष" / Assessment Year: 2018-19 P. Manimuthu, Income Tax Officer, No.1, A.K. Traders, Shanmuga V. Ward -1, Towers, Dindigul. Dindigul Road, Vadamadurai, Dindigul District – 624 802. [Pan: Aohpm-0872-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Andichamy, Ca : Smt. M.S. Deeptha, Jcit ""यथ" क" ओरसे/Respondent By सुनवाई क" तारीख/Date Of Hearing : 07.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024 आदेश /O R D E R

For Appellant: Shri. R. Andichamy, CA

Section 143(3)Section 194Section 194DSection 194HSection 40

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 1450/Chny/2024 िनधा"रणवष" / Assessment Year: 2018-19 P. Manimuthu, Income Tax Officer, No.1, A.K. Traders, Shanmuga v. Ward -1, Towers, Dindigul. Dindigul Road, Vadamadurai, Dindigul District – 624 802. [PAN: AOHPM-0872-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant by : Shri. R. Andichamy, CA : Smt. M.S. Deeptha, JC…

THE DCIT, CIRCLE TDS,, RAJKOT vs. M\S. APRICOT FOODS PVT. LTD. , METODA, DIST. RAJKOT

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

ITA 226/RJT/2022[2014-15]Status: DisposedITAT Rajkot10 Nov 2023AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 194CSection 194HSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2014-15 Dy. Commissioner of M/s. Apricot Foods Income Tax, Pvt. Ltd., Circle-TDS, Rajkot Vs Plot No. 2410 GIDC Lodhika Allmighty (Appellant) Road Nr. Jagdish Exports, Metoda, Dist Rajkot PAN: AAECA7560Q (Respondent) Revenue Represented: Shri Ashish Kumar Pandey, Sr.D.R. Assessee Represented: Shri D.M. Rindani, & Ms. Devina Patel, A.Rs. Date of hearing : 25-09-2023 Date of pronouncement : 10-11-2023 आदेश/O…

ASUS INDIA PVT LTD.,MUMBAI vs. THE LD. ADDL/JOINT/DEPUTY/ACIT/ ITO, DELHI

In the result, appeal of the assessee is partly allowed

ITA 2427/MUM/2022[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Asus India Private Limited The Learned. 402, Supreme Chambers, Addl/Joint/Deputy/Acit/Ito 17-18 Shah Industrial Estate, Room No.305, Ara Centre 2-E Veera Desai Road, Vs. Jhandewalan Extn, New Delhi, Andheri (West), Delhi-110055 Mumbai-400 053 (Appellant) (Respondent) Pan No. Aajca6450C Assessee By : Mr. Vijay Mehta, Adv. Revenue By : Mr. Nihar Ranjan Samal, Sr. Ar Date Of Hearing: 19.05.2023 Date Of Pronouncement : 16.08.2023

For Appellant: Mr. Vijay Mehta, AdvFor Respondent: Mr. Nihar Ranjan Samal, Sr. AR

Section 115JSection 143Section 144BSection 144CSection 194Section 194CSection 194HSection 40

…arned Authorised Representative relied upon the following decisions :— (i) Ahmedabad Stamp Vendor Association v. Union of India [2002] 257 ITR 202; (ii) CIT v. Ahmedabad Stamp Vendor Association [2012] 348 ITR 378; (iii) CIT v. United Breweries Ltd. , [2017] 387 ITR 150; and (iv) CIT v. Intervate India Pvt. Ltd., [2014] 364 ITR 238. ITA No. 2427/Mum/2022; Asus India Private Ltd; 2018-19 9. The learned Departmental Representative strongly relying upon the observations of the Assessing Officer and learned Commissioner (Appeals) submitted, the contract between the parties are not conclusive, therefore, the true nat…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (LTU) , BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 2835/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Praveen Karanth, CIT-DR

Section 143(2)Section 143(3)Section 144CSection 40Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/s.Dell International Services The Additional Commissioner India Private Limited of Income-tax (LTU) v. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. PAN : AAACH1925Q. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Advocate Respondent by : Sri.Praveen Karanth, CIT-DR Date of Pronouncement : 20.01.2023 Date of Hearing : 13.01.2023 O R D E R Per George George K, JM…

JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD , BANGALORE

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is allowed for statistical purposes

ITA 134/BANG/2018[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 250Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2834/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Greens, Koramangala Inner Ring Road, Domlur Post, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.134/Bang/2018 Assessment year : 2012-13 The Joint Commissioner of Vs. M/s.Dell International Service…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. JOINT COMMISSSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is allowed for statistical purposes

ITA 2834/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 250Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2834/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Greens, Koramangala Inner Ring Road, Domlur Post, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.134/Bang/2018 Assessment year : 2012-13 The Joint Commissioner of Vs. M/s.Dell International Service…

DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. JCIT, BANGALORE

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 642/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Nov 2022AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144CSection 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.641/Bang/2016 Assessment year : 2011-12 The Joint Commissioner of Vs. M/s.Dell International Services Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), Bangalore – 560 071. PAN : AAACH 1925Q APPELLANT RESPONDENT IT(TP)A No.642/Bang/2016 Assessment year : 2011-12 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India…

JCIT, BANGALORE vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,, BANGALORE

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 641/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Nov 2022AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Sri.Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144CSection 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.641/Bang/2016 Assessment year : 2011-12 The Joint Commissioner of Vs. M/s.Dell International Services Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), Bangalore – 560 071. PAN : AAACH 1925Q APPELLANT RESPONDENT IT(TP)A No.642/Bang/2016 Assessment year : 2011-12 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India…

DELL INDIA PRIVATE LTD.,,BANGALORE vs. JCIT, BANGALORE

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 562/BANG/2015[2010-11]Status: DisposedITAT Bangalore18 Aug 2022AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, Senior AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.562/Bang/2015 Assessment year : 2010-11 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), Divyashree Gardens, No.12/1, 12/2A, 13/1A, Challghatta Village, Varthur Hobli, Bangalore – 560 071. PAN : AABCD 8839L APPELLANT RESPONDENT IT(TP)A No.400/Bang/2015 Assessment year : 2010-11 The Joint Commissioner of Vs. M/s.Dell International Services Inco…

INCOME TAX OFFICER, BANGALORE vs. M/S.DELL INDIA PVT.LTD.,, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

DELL INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), LTU, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

ASUS INDIA PVT LTD.,MUMBAI vs. ASST CIT CIRCLE- 9 (1)(2), MUMBAI

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

ITA 7831/MUM/2019[2015-16]Status: DisposedITAT Mumbai22 Feb 2022AY 2015-16

Section 143(3)Section 144C(5)Section 194CSection 40

…earned Authorised Representative relied upon the following decisions:- i) Ahmedabad Stamp Vendor Association v/s Union of India, [2002] 257 ITR 202; ii) CIT v/s Ahmedabad Stamp Vendor Association, [2012] 348 ITR 378; iii) CIT v/s United Breweries Ltd., [2017] 387 ITR 150; and iv) CIT v/s Intervate India Pvt. Ltd., [2014] 364 ITR 238. 5 M/s. Asus India Pvt. Ltd., 9. The learned Departmental Representative strongly relying upon the observations of the Assessing Officer and learned Commissioner (Appeals) submitted, the contract between the parties are not conclusive, therefore, the true nature and character of the…

ASUS INDIA PVT LTD.,MUMBAI vs. ASST CIT CIRCLE- 9(1)(2), MUMBAI

In the result, appeal is partly allowed

ITA 942/MUM/2020[2017-18]Status: DisposedITAT Mumbai05 Oct 2020AY 2017-18

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vijay MehtaFor Respondent: Shri Rajeev Harit

Section 194CSection 40

…earned Authorised Representative relied upon the following decisions:– i) Ahmedabad Stemp Vendor Association v/s Union of India, [2002] 257 ITR 202; ii) CIT v/s Ahmedabad Stamp Vendor Association, [2012] 348 ITR 378; iii) CIT v/s United Beveries Ltd., [2017] 387 ITR 150; and iv) CIT v/s Intervate India Pvt. Ltd., [2014] 364 ITR 238. 9. The learned Departmental Representative strongly relying upon the observations of the Assessing Officer and learned Commissioner (Appeals) submitted, the contract between the parties are not conclusive, therefore, the true nature and character of the transaction has to be examined…

DCIT, NEW DELHI vs. M/S NOKIA INDIA PVT. LTD.,, GURGAON

Appeal of the Revenue is dismissed

ITA 5845/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2020AY 2010-11

Bench: Sh. G. S. Pannu & Ms Suchitra Kamblenokia India Pvt. Ltd., Vs Dcit C/O. Tec, Level 18, Circle - 10(2), Dlf Cyber City, Phase-Iii, New Delhi. Building No.5, Tower A, Gurgaon. (Pan : Aaacn 2170 R)

Section 143(3)Section 144CSection 40

…8 (SC) (SLP Dismissed against the HC order) • CIT vs. Jai Drinks (P) Ltd. (2011) 336 ITR 238 (Del.) • CIT vs. Intervet India Pvt. Ltd. (2014) 364 ITR 238 (Bom) • CIT vs. Mother Dairy India & Anr. (2013) 358 ITR 218 (Del) • CIT vs. United Breweries Ltd. (2016) 387 ITR 150 (Andhra Pradesh & Telangana) • Foster’s India (P) Ltd. vs ITO (2018) 117 TTJ 346 (Pune) The Ld. AR further submitted that no payment has been made by the assessee and thus the primary condition for invoking Section 194H remains unsatisfied. In this regard, the Ld. AR relied upon the following case laws: • Hindustan Coca Cola Beverages (P.) Ltd.…

NOKIA INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

Appeal of the Revenue is dismissed

ITA 5791/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2020AY 2010-11

Bench: Sh. G. S. Pannu & Ms Suchitra Kamblenokia India Pvt. Ltd., Vs Dcit C/O. Tec, Level 18, Circle - 10(2), Dlf Cyber City, Phase-Iii, New Delhi. Building No.5, Tower A, Gurgaon. (Pan : Aaacn 2170 R)

Section 143(3)Section 144CSection 40

…8 (SC) (SLP Dismissed against the HC order) • CIT vs. Jai Drinks (P) Ltd. (2011) 336 ITR 238 (Del.) • CIT vs. Intervet India Pvt. Ltd. (2014) 364 ITR 238 (Bom) • CIT vs. Mother Dairy India & Anr. (2013) 358 ITR 218 (Del) • CIT vs. United Breweries Ltd. (2016) 387 ITR 150 (Andhra Pradesh & Telangana) • Foster’s India (P) Ltd. vs ITO (2018) 117 TTJ 346 (Pune) The Ld. AR further submitted that no payment has been made by the assessee and thus the primary condition for invoking Section 194H remains unsatisfied. In this regard, the Ld. AR relied upon the following case laws: • Hindustan Coca Cola Beverages (P.) Ltd.…

BIMETAL BEARINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee for the assessment year

ITA 671/CHNY/2015[2010-11]Status: DisposedITAT Chennai29 Aug 2019AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT

Section 14ASection 40

…ives cannot be held as commission paid to the beneficiaries/purchaser where the question of rendering service does not arise. Our view is duly fortified by the decision of the Telangana and Andhra Pradesh High Court in the case of CIT v. United Breweries Ltd. 387 ITR 150, wherein, the Hon’ble High Court has held as under: “9. From the facts noted by the Tribunal, in the order under appeal, it is evident that beer was sold by the respondent-assessee to the 17 I.T.A. Nos.668-671/Chny/15 APBCL, and the APBCL hand, in turn, sold the beer, purchased by them from the respondent-assessee, to retail dealers. Both these…

CIT v. United Breweries Ltd.

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Judgments citing CIT v. United Breweries Ltd.

INCOME TAX OFFICER, WARD-17(1), HYDERABAD vs. WELSH AND BRETON BLENDERS PRIVATE LIMITED, HYDERABAD

N C SHAW AND CO BEVERAGES PRIVATE LIMITED,KOLKATA vs. ADDL. COMMISSIONER OF INCOME TAX (TDS), RANGE-2, KOLKATA, KOLKATA

N C SHAW AND CO BEVERAGES PRIVATE LIMITED ,KOLKATA vs. INCOME TAX OFFICER, TDS CIRCLE 2(2), KOLKATA, KOLKATA

MANIMUTHU,DINDIGUL vs. ITO WARD 1, DINDIGAL

THE DCIT, CIRCLE TDS,, RAJKOT vs. M\S. APRICOT FOODS PVT. LTD. , METODA, DIST. RAJKOT

ASUS INDIA PVT LTD.,MUMBAI vs. THE LD. ADDL/JOINT/DEPUTY/ACIT/ ITO, DELHI

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (LTU) , BANGALORE

JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD , BANGALORE

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. JOINT COMMISSSIONER OF INCOME TAX LTU , BANGALORE

DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. JCIT, BANGALORE

JCIT, BANGALORE vs. M/S DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,, BANGALORE

DELL INDIA PRIVATE LTD.,,BANGALORE vs. JCIT, BANGALORE

INCOME TAX OFFICER, BANGALORE vs. M/S.DELL INDIA PVT.LTD.,, BANGALORE

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

DELL INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), LTU, BANGALORE

ASUS INDIA PVT LTD.,MUMBAI vs. ASST CIT CIRCLE- 9 (1)(2), MUMBAI

ASUS INDIA PVT LTD.,MUMBAI vs. ASST CIT CIRCLE- 9(1)(2), MUMBAI

DCIT, NEW DELHI vs. M/S NOKIA INDIA PVT. LTD.,, GURGAON

NOKIA INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

BIMETAL BEARINGS LIMITED,CHENNAI vs. DCIT, CHENNAI