How many judgments cite CIT v. Valibhai Khanbhai Mankad?

29 judgments on BharatTax cite CIT v. Valibhai Khanbhai Mankad (216 Taxmann 18), spanning 2015 to 2024.

CIT v. Valibhai Khanbhai Mankad

216 Taxmann 18High Court2013#4096 most cited

What is CIT v. Valibhai Khanbhai Mankad authority for?

A disallowance under section 40(a)(ia) of the Income Tax Act, 1961, cannot be made if the assessee has fulfilled the requirements of the second proviso to section 194C(3), even if Form No. 15-J was not furnished before the due date.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v Valibhai Khanbhai Mankad · section 40(a)(ia) · section 194C(3) · second proviso to section 194C(3) · Form 15-J · disallowance · sub-contractor payment

Also reported as

261 CTR 538

Issues it is cited on

section 92ba(i)section 40(a)(2)(b)section 65a section 6(1)section 276 section 92ba disallowance under section 40(a)(ia)section 40a(ia)trc section 40a(2)(b)section 92ca(1)working capital adjustment

Judgments citing CIT v. Valibhai Khanbhai Mankad

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya

Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.294/Nag./2023 (Assessment Year : 2013–14) Income Tax Officer ……………. Appellant Ward–1(1), Nagpur v/s Ashwami Sales and Marketing Pvt. Ltd. ……………. Respondent Seminary Hills, BSNL Building Nagpur 440 006 PAN – AAECA1163H Assessee by : Shri Hitesh P. Shah Revenue by : Shri Kailash C. Kanojiya Date of Hearing – 12/08/2024 Date of Order – 21/08/2024 O R D E R PER K.M. ROY, A.M. The present appeal has been filed by the Revenue challenging the impugned order dated 22/06/202…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RANCHI, RANCHI vs. SHRI VIJAY PRASAD, JAMSHEDPUR

In the result, the appeal of the revenue as well as cross-objection filed by the assessee is dismissed

ITA 35/RAN/2021[2012-13]Status: DisposedITAT Ranchi11 Dec 2023AY 2012-13

Bench: Dr Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2012-13 Acit, Central Circle-1, Ranchi Shri Vijay Prasad Flat No. 202, Madhusudan Sir Vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. Pan: Ailpp 0228 L (Appellant) (Respondent) C.O. No.19/Ran/2021 (Arising Out Of Ita No. 35/Ran/2021) Assessment Year: 2012-13 Shri Vijay Prasad Acit, Central Circle-1, Ranchi Flat No. 202, Madhusudan Sir Vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. Pan: Ailpp 0228 L (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Pranob Kumar Koley, Sr. Dr Date Of Hearing : 29.11.2023 Date Of Pronouncement : 11.12.2023 O R D E R Per Sonjoy Sarma: Jm This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit(A)-3, Patna Dated 09.03.2021 Against Same Impugned Order A Cross-Objection Also Filed By The Assessee Being C.O. No. 19/Ran/2021. 2. Brief Facts Of The Case Are The Assessee Filed Its Return Of Income For The A.Y. 2012-13 On 11.09.2012 Showing Total Income Of Rs. 14,32,834/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass & The Assessment In The Case Of Assessee Was Completed U/S 143(3) Of The Act On 28.03.2014 Determining Total Income Of Rs.

For Appellant: NoneFor Respondent: Shri Pranob Kumar Koley, Sr. DR

Section 142(1)Section 143(3)Section 194(7)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE DR MANISH BORAD, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER Assessment Year: 2012-13 ACIT, Central Circle-1, Ranchi Shri Vijay Prasad Flat No. 202, Madhusudan Sir vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. PAN: AILPP 0228 L (Appellant) (Respondent) C.O. No.19/Ran/2021 (Arising out of ITA No. 35/Ran/2021) Assessment Year: 2012-13 Shri Vijay Prasad ACIT, Central Circle-1, Ranchi Flat No. 202, Madhusudan Sir vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. PAN: AILPP 0228 L (Appellant) (Respondent) Pres…

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. QUIPPO OIL AND GAS INFRASTRUCTURE LTD., NEW DELHI

In the result, the ground no

ITA 3544/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Mar 2023AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

For Appellant: Ms. Alka ArrenFor Respondent: Shri T. Kipgen

Section 32Section 40Section 43B

…1 Quippo Oil & Gas Infrastructire IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 3544/DEL/2018 (A.Y 2013-14) Addl. CIT, Quippo Oil & Gas Vs. Infrastructure Ltd., Special Range – 7, D-2, 5th Floor, Southern Park, Saket Place, New Delhi. Saket, New Delhi – 110 017. PAN No. AAACQ1278P (APPELLANT) (RESPONDENT) Assessee by : Ms. Alka Arren, C. A.; Department by: Shri T. Kipgen, [CIT] - D. R.; Date of Hearing 20.02.2023 Date of Pronouncement 23.03.2023 ORDER PER YOGESH KUMAR U.S., JM…

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 235/IND/2021[2011-12]Status: DisposedITAT Indore30 Jan 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.235, 226 & 227/Ind/2021 Assessment Years: 2011-12, 2012-13 & 2015-16 The ACIT, Vs. Prakash Oils Ltd., Central-1, Village-Kheda, Indore. Pithampur, Distt. Dhar -454775 PAN: AABCP8087G (Appellant) (Respondent) CO Nos.2 to 4/Ind/2022 (ITA Nos.235, 226 & 227/Ind/2021) Assessment Years: 2011-12, 2012-13 & 2015-16 Prakash Oils Ltd., Vs. The ACIT, Village-Kheda, Central-1, Pithampur, Indore. Distt. Dhar -454775 PAN: AABCP8087G (Cross Objector) (Respondent) As…

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 227/IND/2021[2015-16]Status: DisposedITAT Indore30 Jan 2023AY 2015-16

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 226/IND/2021[2012-2013]Status: DisposedITAT Indore30 Jan 2023AY 2012-2013

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

Section 147

PRINCIPAL COMMISSIONER OF INCOME TAX , ASANSOL vs. M/S. MAJOR SINGH TRANSPORT

Accordingly, the appeal filed by the revenue is dismissed and the substantial

ITAT/114/2021HC Calcutta08 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 8Th July, 2022 Appearance : Ms. S. Das De, Adv. ...For The Appellant. Mr. Sumit Ghosh, Adv., …For The Respondent. The Court : This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 [The Act, For Brevity] Is Directed Against The Order Dated 31St July, 2019 Passed By The Income Tax Appellate Tribunal, “C” Bench, Kolkata In Ita No.1102 [Kol] Of 2017 For The Assessment Year 2010-11. The Revenue Has Raised The Following Substantial Question Of Law For Consideration. I) Whether The Decision Of The Learned Income Tax Appellate Tribunal In View Of Admission Of Department’S Slp In Case Of Cit Vs. Valibhai Khanbhai Mankad [2014] 51 Taxaman.Com 119 [Sc], Arising Out Of Gujarat High Court’S Decision In Case Of Cit Vs. Valibhai Khanbhai Mankad [2912] 28

Section 260A

…unsel and Mr. Sumit Ghosh, learned Advocate for the respondent/assessee. The tribunal by the impugned order dismissed the appeal filed by the revenue following the decision of the High Court of Gujarat in CIT vs. Valibhai Khanbhai Mankad [2013] 261 CTR 538 [Gujarat]. The learned standing counsel for the appellant fairly submits that as against the said decision the revenue had filed the appeal before the Hon’ble Supreme Court and leave was granted on 22nd August, 2016. However, the appeal in Civil Appeal No.9812 of 2014 was dismissed by the judgment dated 17th September, 2018. In the light of the s…

SHRI MOHMED SHAKIL MOHMED SHAFI MUTWALLI,,HIMATNAGAR vs. INCOME TAX OFFICER, SABARKANTHA WARD-3., HIMATNAGAR

In the result, the appeal of the assessee is allowed

ITA 238/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad16 Sept 2021AY 2012-13

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R

Section 143(3)Section 194CSection 263Section 40

…e Act. 2.0 The learned C1T(A) grossly erred in confirming such disallowance ignoring the provisions of Section 194C (6) of the Act and also ignoring the binding decision of Hon'ble Gujarat High Court in the case of CIT v/s Valibhai Khanbhai Mankad reported at 261 CTR 538. It is submitted that it be so held now and disallow once as confirmed by the learned C1T(A) be deleted.” 3. The assessee has also filed additional grounds of appeal as follows:- “1.0 The learned AC erred in disallowing a sum of Rs.10,63,955/- on the ground that this amount which is paid for freight has not been established to have been paid for…

AJIT LALWANI,INDORE vs. ADD.CIT(A), INDORE

In the result, Assessee’s appeals in ITANo

ITA 195/IND/2020[2015-16]Status: DisposedITAT Indore23 Aug 2021AY 2015-16

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 206CSection 271C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.194 & 195/Ind/2020 Assessment Years: 2011-12 & 2015-16 Ajit Lalwani Indore PAN:BPLAO2630F : Appellant V/s ACIT(TDS) Indore : Respondent Appellant by Ms. Shalini Mehta, AR Respondent by Shri Harshit Bari, Sr. DR Date of Hearing 04.08.2021 Date of Pronouncement 23.08.2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance of the Assessee for Assessment Years 2011-12 & 20…

AJIT LALWANI ,INDORE vs. ACIT (TDS) , INDORE

In the result, Assessee’s appeals in ITANo

ITA 194/IND/2020[2011-12]Status: DisposedITAT Indore23 Aug 2021AY 2011-12

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 206CSection 271C

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

ITA 1171/JPR/2019[2015-16]Status: DisposedITAT Jaipur12 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Nitesh Gupta (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 194C(6)Section 194C(7)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1171/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 A.C.I.T., cuke M/s Jagdambe Stone Company, Vs. Circle, Village- BIjasana, Tehsil Pahari, Bharatpur. Bharatpur (Rajasthan) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAIFJ 7275 L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@ A…

ASSISTANT COMMISSIONER OF INCOME-TAX, HUBLI vs. M/S. KARNATAKA VIKAS GRAMEEN BANK, DHARWAD

In the result the appeal is Partly allowed

ITA 1391/BANG/2016[2012-13]Status: DisposedITAT Bangalore23 Jan 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: S/Shri Pranav Krishna, & Ravishankar, AdvocatesFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 36(1)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA No. 1391 & 1392/Bang/2016 Assessment year: 2012-13 & 2013-14 The Jt. Commissioner Vs. M/s Karnataka Vikas Grameena Bank, of Income-tax, Head Office, H.O Building Circle-2(1), Belgaum Road, Hubli. Dharwad. PAN: AAAAK 6324Q APPELLANT RESPONDENT CO Nos.107 & 108/Bang/2017 [in ITA No. 1391 & 1392/Bang/2016] Assessment year: 2012-13 & 2013-14 M/s Karnataka Vikas Grameena Bank, Vs. The Jt. Commissioner Head Office, H.O Building of Income-tax, Belgaum Road, Circle-2(1), Dh…

ASSISTANT COMMISSIONER OF INCOME-TAX, HUBLI vs. M/S. KARNATAKA VIKAS GRAMEEN BANK, DHARWAD

In the result the appeal is Partly allowed

ITA 1392/BANG/2016[2013-14]Status: DisposedITAT Bangalore23 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: S/Shri Pranav Krishna, & Ravishankar, AdvocatesFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 36(1)Section 36(1)(viia)

SOUTH INDIA FREIGHT CARRIERS ,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(4), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 2586/BANG/2018[2015-16]Status: DisposedITAT Bangalore27 Nov 2019AY 2015-16

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadaleassessment Years : 2015-16

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, Addl. CIT

Section 194CSection 194C(6)Section 40Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment years : 2015-16 South India Freight Carriers, Vs. The Income-tax Officer, C 306, Mantri Tranquil Apartment, Ward-3(2)(4), Gubalakanakpura Road, Bengaluru. Bengaluru-560 061. PAN – ACOFS 5498 L APPELLANT RESPONDENT Appellant by : Shri Sudheendra B.R, Advocate Respondent by : Shri Sunil Kumar Agarwal, Addl. CIT Date of hearing : 26.09.2019 Date of Pronouncement : 27.11.2019 O R D E R Per B.R. Baskaran,Accountant Member The appeal filed by the assessee…

M/S. RAJASTHAN STATE MINES & MINERALS LTD. ,UDAIPUR vs. ACIT, CIRCLE-TDS, UDAIPUR

In the result, appeals of the assessee are allowed

ITA 343/JODH/2019[2013-14]Status: DisposedITAT Jodhpur26 Nov 2019AY 2013-14

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri P.C. ParwalFor Respondent: Shri Girish Mehta JCIT DR

Section 206Section 206CSection 206C(7)Section 2O

…uch buyers and consequently the assessee cannot be treated as an assessee in default for not collecting TCS from such buyers. The above view finds support from the decision of the Hon’ble Gujarat High Court in the case of CIT Vs. ValibhaiKhanbhaiMankad (2013) 261 CTR 538 (Guj.) wherein it has been held that, "Once the conditions of section 194C(3) were satisfied, the liability of the payer to deduct tax at source would cease. The requirement of such payer to furnish details to the income tax authority in the prescribed form within prescribed time would arise later and any infraction in such a requirement would no…

THE ITO,PATAN WARD-3,, MEHSANA vs. M/S. SIDDHI VINAYAK TRANSPORT, MEHSANA

In the result, the Department’s appeal is partly allowed

ITA 2348/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad23 Jul 2019AY 2008-09

Bench: Shri A.D. Jain & Waseem Ahmedassessment Year: 2008-09

For Appellant: Shri Subhash Bains, CIT (D.R.)For Respondent: Shri M.J. Shah, A.R

Section 194ASection 194A(3)(iii)Section 40

…f Rs.3,21,84,435/- made by the Assessing Officer and deleted the disallowance of Rs.3,01,56,009/-. 35. Apropos the issue regarding Form No.15-I, ‘Valibhai’ (supra) stands confirmed by the Hon’ble jurisdictional High Court in “CIT vs Valibhai Khanbhai Mankad” 261 CTR 538 (Guj). A copy of this decision has been filed by the learned counsel for the assessee. Their Lordships have held that where the assessee has fulfilled the requirement of the second proviso to section 194C(3) of the Act, disallowance of payment for sub-contractor cannot be made on the ground that the assessee had not furnished form No.15-J before…

THE ASSTT. COMMISSIONER OF INCOME TAX (OSD), TDS CIRCLE,, AHMEDABAD vs. BANSAL SHIP BREAKERS PVT. LTD.,, BHAVNAGAR

In the result, the appeal of the Revenue is dismissed

ITA 151/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad09 Jul 2019AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 151/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2008-09)

For Appellant: Shri O. P. Sharma, CIT.D.R

Section 206C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 151/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2008-09) The Asst. Commissioner बनाम/ Bansal Ship Breakers of Income Tax (OSD) Pvt. Ltd. Vs. TDS Circle – 2(1)(2), D/9, Opp. Oriental Bank of Ahmedabad Commerce, Nr. Ram Room No.10, 2nd Floor, Mantra Mandir, Kalavibid, Amrut Jyanti Bhavan, Bhavnagar, Gujarat Navjivan Building, B/H Gujarat Viddhyapith, Off. Ashram Road, Ahmedabad - 380014 "थायी…

ITO, WARD-2(2), BURDWAN, BURDWAN vs. M/S. NUR EGG CENTRE, BURDWAN

In the result, appeal of the revenue is dismissed

ITA 1873/KOL/2017[2014-15]Status: DisposedITAT Kolkata10 May 2019AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1873/Kol/2017 Assessment Year: 2014-15 Income Tax Officer, Ward -2(2), Burdwan….......................................................…..…......Appellant M/S. Nur Egg Centre……………………………………………......……………………………………Respondent 142, Spandan Complex G.T. Road Burdwan - 713101 [Pan : Aacfn 4999 F]

Section 194CSection 194C(3)Section 194C(6)Section 194C(7)Section 250Section 40

…wherein it has been held that 194C(6) and 194C(7) of the Act, are independent of each other and cannot be read together to attract disallowance u/s 40(a)(ia) fo the Act. 4. The Hon’ble Gujarat High Court in the case of CIT vs. Valibhai Khanbhai Mankad [2013] 261 CTR 538 (Gujarat) held as follows:- “3. We have heard the learned counsel for the Revenue as well as for the assessee. Section 194C of the Act, as is well known, pertains to payments to contractors. Sub-section (1) of section 194C, as it stood at the relevant time, required that any person responsible for paying any sum to any resident, contractor for c…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1), DAVANGERE vs. M/S MUURUGARAJENDRA OIL INDUSTRY PVT LTD , CHITRADURGA

In the result, appeal filed by the Revenue is dismissed

ITA 2094/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Apr 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13

For Appellant: Shri Pradeep Kumar, CITFor Respondent: Shri V. Srinivasan, Advocate

Section 194(6)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. Murugarajendra Oil Deputy Commissioner of Income Industry Pvt. Ltd., Tax, Vs. Matada Kurubara Hatti, Circle-2(1), Davangere Road, Davangere Chitradurga [PAN: AACCS4678K] APPELLANT RESPONDENT Appellant by : Shri Pradeep Kumar, CIT Respondent by : Shri V. Srinivasan, Advocate Date of hearing : 24-04-2019 Date of Pronouncement : 26-04-2019 O R D E R Per N V Vasudevan, Vice President : This is an appeal by the Revenue against the order da…

THE ASSTT. COMMISSIONER OF INCOME TAX (OSD), TDS CIRCLE,, AHMEDABAD vs. BANSAL SHIP BREAKERS PVT. LTD.,, BHAVNAGAR

In the result, appeal of the Revenue is dismissed

ITA 1945/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Mar 2019AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1945/Ahd/2017 "नधा"रण वष"/Assessment Year: 2014-15 Acit(Osd), Tds Circle M/S.Bansal Ship Breakers P. Ltd. Ahmedabad. Vs D/9, Opp: Oriental Bank Of Commerce, Nr.Ram Mantra Mandir, Kalavibid, Bhavnagar. Gujarat. Pan : Aaacb 8758 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri O.P. Pathak, Sr.Dr Assessee By : Shri B.R. Popat, Ar

For Appellant: Shri B.R. Popat, ARFor Respondent: Shri O.P. Pathak, Sr.DR

Section 133ASection 206Section 206(1)Section 206CSection 206C(1)Section 206C(7)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘SMC’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1945/Ahd/2017 "नधा"रण वष"/Assessment Year: 2014-15 ACIT(OSD), TDS Circle M/s.Bansal Ship Breakers P. Ltd. Ahmedabad. Vs D/9, Opp: Oriental Bank of Commerce, Nr.Ram Mantra Mandir, Kalavibid, Bhavnagar. Gujarat. PAN : AAACB 8758 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri O.P. Pathak, Sr.DR Assessee by : Shri B.R. Popat, AR सुनवाई क" तार"ख/Date of Hearing : 18/03/2019 घोषणा क" तार…

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