DCIT v. Chandabhoy & Jassobhoy

49 SOT 448Income Tax Appellate Tribunal2012#4870 most cited

What is DCIT v. Chandabhoy & Jassobhoy authority for?

Section 40(a)(ia) is not applicable where tax has been deducted at source, even if at a lower rate than required, due to a difference in opinion regarding the nature of the payment.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Also referred to as

DCIT v. Chandabhoy & Jassobhoy · 49 SOT 448 · Section 40(a)(ia) · Section 194C · Section 194J · TDS · short deduction · disallowance · nature of payment

Judgments citing DCIT v. Chandabhoy & Jassobhoy

ACIT 16(1), Mumbai vs. T.V. Vision Ltd, Mumbai

In the result, appeal filed by the revenue for assessment year 2011-

ITA 3386/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2018AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-12 The Acit -16(1), M/S T.V. Vision Ltd., Room No. 439, 4Th Floor, 4Th Floor, Adhikari Chambers, Aayakar Bhavan, M.K. Marg, Oberoi Complex, New Link Road, Mumbai - 400020 Vs. Andheri (West), Mumbai – 400053 Pan: Aacct7276Q

For Appellant: Shri Madhur Aggarwal (AR)For Respondent: Shri Ram Tiwari (DR)
Section 143Section 194CSection 194JSection 40Section 44BSection 9Section 9(1)(vi)

…such payment to cable operators should be subject to TDS @2% u/s 194C. Further appellant gets support from the jurisdictional ITAT, decision in the case of a CIT vs M/s Star Den Media Services pvt .Ltd( ITA No 1413/MUM/2014) and Chandabhoy & Jassobhoy vs DCIT 49 SOT 448 (Mumbai ITAT). Respectfully following the decision over the issue, the AO is directed to of genuine expenditure of Rs.15,58,00,575/--.” 7. We notice that the Ld. CIT(A) has deleted the disallowance in question holding that carriage fees does not come within the ambit of the definition of Royalty. Therefore, the assessee was not required to deduct…

Tribe Investments and Services Pvt Ltd., Chennai vs. DCIT, Chennai

In the result, assessee appeal in ITA No

ITA 929/CHNY/2015[2006-07]Status: DisposedITAT Chennai27 Mar 2017AY 2006-07

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./ I.T.A. Nos. 929 & 2196/Mds/2015 "नधा"रण वष" / Assessment Year : 2006-07 Tribe Investments & Services Pvt. The Deputy Commissioner Of Ltd. Vs. Income Tax, (Formerly Vijayshree Spinning Mills Corporate Circle Iii (4), Private Ltd.) Chennai - 600 034. New No.8, (Old No. 36), Arch Bishop Mathias Avenue, Chennai - 600 028. [Pan: Aaacv 2098Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri A.V. Sreekanth, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 40

…ction of TDS in M/s. KEC International Ltd Vs ITO in ITA No. 2061/Mds/2012, assessment year 2008-09 dated 29.01.2013 at Page 2 Para 3 which is read as under : " 3. The Income-tax Appellate Tribunal, Mumbai, in the case of DCIT vs. Chandabhoy and Jassobhoy, 49 SOT 448, has held that section 40(a)(ia) does not apply in the case of short deduction of tax and that section applies only in a case of non deduction of tax. The Income-tax Appellate Tribunal, Kolkata B-Bench in the case of DCIT vs. S.K. Tekriwal, 48 SOT 515, has held that where an assessee has deducted a lesser amount of tax, section 40(a)(ia) cannot be…

Tribe Investments and Services Pvt Ltd., Chennai vs. DCIT, Chennai

In the result, assessee appeal in ITA No

ITA 2196/CHNY/2015[2006-07]Status: DisposedITAT Chennai27 Mar 2017AY 2006-07

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./ I.T.A. Nos. 929 & 2196/Mds/2015 "नधा"रण वष" / Assessment Year : 2006-07 Tribe Investments & Services Pvt. The Deputy Commissioner Of Ltd. Vs. Income Tax, (Formerly Vijayshree Spinning Mills Corporate Circle Iii (4), Private Ltd.) Chennai - 600 034. New No.8, (Old No. 36), Arch Bishop Mathias Avenue, Chennai - 600 028. [Pan: Aaacv 2098Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri A.V. Sreekanth, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 40

…ction of TDS in M/s. KEC International Ltd Vs ITO in ITA No. 2061/Mds/2012, assessment year 2008-09 dated 29.01.2013 at Page 2 Para 3 which is read as under : " 3. The Income-tax Appellate Tribunal, Mumbai, in the case of DCIT vs. Chandabhoy and Jassobhoy, 49 SOT 448, has held that section 40(a)(ia) does not apply in the case of short deduction of tax and that section applies only in a case of non deduction of tax. The Income-tax Appellate Tribunal, Kolkata B-Bench in the case of DCIT vs. S.K. Tekriwal, 48 SOT 515, has held that where an assessee has deducted a lesser amount of tax, section 40(a)(ia) cannot be…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…94I of the Act, provisions of section 40(a)(ia) cannot be invoked to disallow deduction claimed by the appellant. Reliance, in this regard, is placed on the following decisions: - CIT v. S.K Tekriwal : 361 ITR 432 (Cal.)(HC) - DCIT v. Chandabhoy & Jassobhoy : 49 SOT 448 (Mum.) - Sunbell Alloys Company of India Ltd [TS-642-ITAT- 2012(Mum)] - M/s. Saralee Household & Bodycare India Pvt. Ltd. (Mum.) - UE Trade Corpn. (India) Ltd. v. DCIT: 28 taxmann.com 77 (Del.) - Highlight Pictures India Ltd. v. ACIT: 49 taxmann.com 187 (Mum.) - ITO v. Premier Medical Supplies and Stores: 25 taxmann.com 171 (Kol.) 84) He further…