CIT v. Victor Shipping Services

262 CTR 545High Court#20188 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2015 to 2020.

Judgments citing CIT v. Victor Shipping Services

I.T.O. Ward -3(4), Nagpur vs. M/S Deepak Construction, Nagpur

In the result, appeal of the Revenue is partly allowed for statistical purposes

ITA 187/NAG/2015[2011-12]Status: DisposedITAT Nagpur16 Jan 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.187/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Income Tax Officer, Ward-3(4), Nagpur. .......अऩीऱाथी / Appellant बनाम / V/S. M/S. Deepak Construction New Bhanegaon, Khaparkheda, Saoner, Nagpur- 441102. Pan: Aadfd4092L ……प्रत्यथी / Respondent

For Appellant: NoneFor Respondent: Shri U.U. Kesar
Section 36Section 36(1)(va)Section 40Section 43B

…Tax Act, 1961. 1(a). On the facts and circumstances of the case and in law, the ld. CIT(A) erred in not appreciating the facts that the Special Leave Petition filed by the Department against the ruling in the case of CIT vs Vector Shipping Services Pvt. Ltd. (262 CTR 545) was dismissed in limine without a speaking order and without considering detailed Circular No. 10/DV/2013 dated 15.12.2013 on the issue and later judgment like CIT vs Crescent Export Syndicate [2013] 216 Taxman 258 (Cal) and CIT Vs. Sikandarkhan N. Tunvar [2013] 357 ITR 312 (Guj) which have taken a view contrary to that of the Allahabad High Cou…

Subhalaxmi Agencies Pvt. Ltd., Nayagarh vs. JCIT, Ramge-2, Bhubaneswar

In the result, appeal of the revenue is partly allowed and that of

ITA 132/CTK/2016[2011-12]Status: DisposedITAT Cuttack21 Nov 2017AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 194ASection 194CSection 194JSection 40

…payments. We find that the assessee before the CIT(A) relied on the decision of ITAT Visakhapatnam Bench in the case of Merilyn Shipping & Transports vs ACIT, 146 TTJ 1, Hon’ble Allahabad High Court in the case of CIT vs. Vector Shipping Services (P) Ltd.,262 CTR 545 that where no amount was outstanding and payable as at the end of the year, no TDS was required to be deducted from the payments made for transportation charges. The CIT(A) has found that in the case of Srikakulam Lorry Transport, Shree Hanuman Industries, Raj Laxmi Road Carrier, Maheswari Freight Carrier, New Multani Freight Carrier, Cuttack…

Sh. Jagdish Prasad Sharma, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 50/DEL/2015[2009-10]Status: DisposedITAT Delhi28 Dec 2016AY 2009-10

Bench: Shri Rajpal Yadavassessment Year : 2009-10

For Appellant: Shri R.K. Mehra, CAFor Respondent: Shri S.K. Jain, Sr.DR
Section 40

…e case of Jaipur Vidyut Vitran Nigam Ltd Vs. DCIT [2009] 123 TTJ [JP] 888.” 4. Apropos these grounds, the ld. A.R has also placed reliance on the decision of the Hon’ble Allahabad High Court in the case of CIT vs. Victor Shipping Services [P] Ltd reported at 262 CTR 545 [All] and submitted that Special Leave Petition [SLP] of the Revenue CC No. [S] 8068/2014 has been dismissed by the Hon’ble Supreme Court on 02.03.2014. The ld. A.R has also placed reliance on the order of the ITAT Mumbai ‘J’ Bench dated 4.3.2015 in ITA No. 2293 & 2294/Mum/2013 in the case of Shri Jitendra Mansukhlal Saha Vs. DCIT and submitted t…

Sh. Jagdish Prasad Sharma, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes in the manner as indicated above

ITA 209/DEL/2012[2006-07]Status: DisposedITAT Delhi30 Sept 2015AY 2006-07

Bench: Shri N. K. Sainishri Chandra Mohan Garg

For Appellant: Shri R.K. Mehra, CAFor Respondent: Shri Atiq Ahmed, Sr. DR
Section 143(3)Section 36(1)(va)Section 40Section 40a

…e case of Jaipur Vidyut Vitran Nigam Ltd Vs. DCIT [2009] 123 TTJ [JP] 888.” 4. Apropos these grounds, the ld. A.R has also placed reliance on the decision of the Hon’ble Allahabad High Court in the case of CIT vs. Victor Shipping Services [P] Ltd reported at 262 CTR 545 [All] and submitted that Special Leave Petition [SLP] of the Revenue CC No. [S] 8068/2014 has been dismissed by the Hon’ble Supreme Court on 02.03.2014. The ld. A.R has also placed reliance on the order of the ITAT Mumbai ‘J’ Bench dated 4.3.2015 in ITA No. 2293 & 2294/Mum/2013 in the case of Shri Jitendra Mansukhlal Saha Vs. DCIT and submitted t…