Dashmesh Transport Co. (P) Ltd. v. CIT

93 ITR 275High Court1974#16239 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2019.

Judgments citing Dashmesh Transport Co. (P) Ltd. v. CIT

ACIT, New Delhi vs. M/S Dhara Vegetable Oil & Foods Co. Ltd., New Delhi

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 505/DEL/2011[2006-07]Status: DisposedITAT Delhi05 Aug 2019AY 2006-07

Bench: Sh. N. K. Billaiya & Sh. Laliet Kumar

Section 41Section 41(1)Section 44

…liability of the payment of TDS of the suppliers and, therefore, the same should be allowed as expenditure u/s. 37 of the Act. In support the counsel relied upon the decision of the Hon’ble Punjab & Haryana High Court in the case of Dashmesh Transport Company 93 ITR 275. 15. The DR vehemently stated that the income tax liability discharged by the assessee can never be claimed as legitimate business expenditure u/s. 37 of the Act. 16. We have carefully considered the rival contentions and failed to understand the logic given by the counsel. There is no dispute that the assessee has paid tax on behalf of its foreig…

ACIT, New Delhi vs. M/S. Dhara Vegetable Oil & Foods Co. Ltd., New Delhi

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 1113/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Aug 2019AY 2005-06

Bench: Sh. N. K. Billaiya & Sh. Laliet Kumar

Section 41Section 41(1)Section 44

…liability of the payment of TDS of the suppliers and, therefore, the same should be allowed as expenditure u/s. 37 of the Act. In support the counsel relied upon the decision of the Hon’ble Punjab & Haryana High Court in the case of Dashmesh Transport Company 93 ITR 275. 15. The DR vehemently stated that the income tax liability discharged by the assessee can never be claimed as legitimate business expenditure u/s. 37 of the Act. 16. We have carefully considered the rival contentions and failed to understand the logic given by the counsel. There is no dispute that the assessee has paid tax on behalf of its foreig…

Dhara Vegetable Oil Foods Company Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 1022/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Aug 2019AY 2005-06

Bench: Sh. N. K. Billaiya & Sh. Laliet Kumar

Section 41Section 41(1)Section 44

…liability of the payment of TDS of the suppliers and, therefore, the same should be allowed as expenditure u/s. 37 of the Act. In support the counsel relied upon the decision of the Hon’ble Punjab & Haryana High Court in the case of Dashmesh Transport Company 93 ITR 275. 15. The DR vehemently stated that the income tax liability discharged by the assessee can never be claimed as legitimate business expenditure u/s. 37 of the Act. 16. We have carefully considered the rival contentions and failed to understand the logic given by the counsel. There is no dispute that the assessee has paid tax on behalf of its foreig…

Dhara Vegetable Oil Foods Company Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 1021/DEL/2011[2004-05]Status: DisposedITAT Delhi05 Aug 2019AY 2004-05

Bench: Sh. N. K. Billaiya & Sh. Laliet Kumar

Section 41Section 41(1)Section 44

…liability of the payment of TDS of the suppliers and, therefore, the same should be allowed as expenditure u/s. 37 of the Act. In support the counsel relied upon the decision of the Hon’ble Punjab & Haryana High Court in the case of Dashmesh Transport Company 93 ITR 275. 15. The DR vehemently stated that the income tax liability discharged by the assessee can never be claimed as legitimate business expenditure u/s. 37 of the Act. 16. We have carefully considered the rival contentions and failed to understand the logic given by the counsel. There is no dispute that the assessee has paid tax on behalf of its foreig…

Asst CIT 9(2)(1), Mumbai vs. Bureau Vertias (India) P.Ltd, Mumbai

In the result, both the appeals of Revenue are dismissed

ITA 5581/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am The Asst. Commissioner Of M/S Bureau Veritas Income Tax-9(2)(1), Mumbai Certification (I)Pvt. Ltd., Room No. 665A, 6Th Floor, Aayaker 6Th Floor, Marwah Centre, Bhavan, M.K. Road, Off. Ansa Industrial Estate, Vs. Mumbai-400 020 Andheri(East), Mumbai-400 072 Pan No.Aaccb0389G Appellant .. Respondent The Asst. Commissioner Of M/S Bureau Veritas (India) Income Tax-9(2)(1), Mumbai Pvt. Ltd., Room No. 665A, 6Th Floor, Aayaker 6Th Floor, Marwah Centre, Bhavan, M.K. Road, Off. Ansa Industrial Estate, Vs. Mumbai-400 020 Andheri(East), Mumbai-400 072 Pan No.Aabcb6767B Appellant .. Respondent Revenue By .. Shri Suman Kumar, Dr Assessee By .. Shri Alok Saksena, Ar Date Of Hearing .. 18-09-2017 Date Of Pronouncement .. 20-09-2017

Section 143(3)Section 40

…assessee to ESVV but also in respect of income tax paid on said remittances. Similarly, the Hon'ble High Court of Punjab and Haryana in the case of Dashmesh Transport Co. (F) Ltd. Vs. CIT in ITA M/s Bureau Veritas Certification (I)Pvt. Ltd., (A.Y:2011-12) No.93 ITR 275 in similar circumstances has held that "the transferee may be made liable for the liability of the transferor. What really matters is that the liability of the transferor and not of the transferee and the mere fact that in certain circumstances that liability can be put on the shoulders of the transferee will not in any manner detract from the fac…

Asst CIT 9(2)(1), Mumbai vs. Bureau Vertias Certification (I) P.Ltd, Mumbai

In the result, both the appeals of Revenue are dismissed

ITA 5580/MUM/2015[2011-12]Status: DisposedITAT Mumbai20 Sept 2017AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am The Asst. Commissioner Of M/S Bureau Veritas Income Tax-9(2)(1), Mumbai Certification (I)Pvt. Ltd., Room No. 665A, 6Th Floor, Aayaker 6Th Floor, Marwah Centre, Bhavan, M.K. Road, Off. Ansa Industrial Estate, Vs. Mumbai-400 020 Andheri(East), Mumbai-400 072 Pan No.Aaccb0389G Appellant .. Respondent The Asst. Commissioner Of M/S Bureau Veritas (India) Income Tax-9(2)(1), Mumbai Pvt. Ltd., Room No. 665A, 6Th Floor, Aayaker 6Th Floor, Marwah Centre, Bhavan, M.K. Road, Off. Ansa Industrial Estate, Vs. Mumbai-400 020 Andheri(East), Mumbai-400 072 Pan No.Aabcb6767B Appellant .. Respondent Revenue By .. Shri Suman Kumar, Dr Assessee By .. Shri Alok Saksena, Ar Date Of Hearing .. 18-09-2017 Date Of Pronouncement .. 20-09-2017

Section 143(3)Section 40

…assessee to ESVV but also in respect of income tax paid on said remittances. Similarly, the Hon'ble High Court of Punjab and Haryana in the case of Dashmesh Transport Co. (F) Ltd. Vs. CIT in ITA M/s Bureau Veritas Certification (I)Pvt. Ltd., (A.Y:2011-12) No.93 ITR 275 in similar circumstances has held that "the transferee may be made liable for the liability of the transferor. What really matters is that the liability of the transferor and not of the transferee and the mere fact that in certain circumstances that liability can be put on the shoulders of the transferee will not in any manner detract from the fac…

Dashmesh Transport Co. (P) Ltd. v. CIT (93 ITR 275) — Cited in 6 Judgments | BharatTax