City Transport Corporation v. ITO

13 SOT 479Income Tax Appellate Tribunal#22354 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 133A(2A)Section 194CSection 201(1)Section 201(1A)Section 206AA(1)Section 131(1A)Section 40(a)(ia)

Judgments citing City Transport Corporation v. ITO

ITO, TDS, Ranchi vs. M/S. Chhinamastika Cement & Ispat Pvt. Ltd., Ramgarh

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 18/RAN/2022[16-17]Status: DisposedITAT Ranchi27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 17 & 18/Ran/2022 (Assessment Year-2015-16 & 2016-17) (Virtual Hearing) I.T.O. M/s Maa Chhinamastika Cement & TDS Ward, Ispat (P) Ltd., Vs. Ranchi. Hehal, Barkakana, Ramgarh-829103 (Jharkhand). PAN No. AADCM 9547 Q Appellant/ Assessee Respondent/ Revenue Department represented by Shri Khubchand T. Pandya, Sr.DR Assessee represented by Shri Devesh Poddar, Adv. Date of hearing 30/04/2025 Date of pronouncement 27/05/2025 O R D E R PER: BENCH 1. These appeal…

ITO, TDS, Ranchi vs. M/S. Chinnamastika Cement & Ispat Ltd., Ramgarh

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 17/RAN/2022[15-16]Status: DisposedITAT Ranchi27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 17 & 18/Ran/2022 (Assessment Year-2015-16 & 2016-17) (Virtual Hearing) I.T.O. M/s Maa Chhinamastika Cement & TDS Ward, Ispat (P) Ltd., Vs. Ranchi. Hehal, Barkakana, Ramgarh-829103 (Jharkhand). PAN No. AADCM 9547 Q Appellant/ Assessee Respondent/ Revenue Department represented by Shri Khubchand T. Pandya, Sr.DR Assessee represented by Shri Devesh Poddar, Adv. Date of hearing 30/04/2025 Date of pronouncement 27/05/2025 O R D E R PER: BENCH 1. These appeal…

ITO (TDS) 2(3), Mumbai vs. Mega Fright Movers Ltd, Mumbai

ITA 3128/MUM/2014[2003-04]Status: DisposedITAT Mumbai06 Nov 2015AY 2003-04

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 131Section 201Section 201(1)

…to them at the destination. In support of their plea that same has to be treated a separate contract for every single journey, the appellant have relied upon the decision given in the case of Jurisdictional ITAT Mumbai in City Transport Corporation versus ITO 13 SOT 479 and again in case of ITO(TDS) versus Bhoruka Roadlines Ltd. 300 ITR 193 Mum. Then the appellant has also relied upon CBDT Circular No. 715 and stated that as 5 M/s Mega Freight Movers Ltd. ITA Nos. 3128 to 3131/Mum/2014 per that circular each GR to be treated as a separate contract for TDS. 4.5 After going through the same and finding that A 0 ha…

City Transport Corporation v. ITO (13 SOT 479) — Cited in 3 Judgments | BharatTax