DCIT v. S.K.Tekriwal

15 Taxmann.com 289Income Tax Appellate Tribunal2011#10435 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 14ASection 244ASection 36(1)(vii)Section 36(1)(viia)Section 40(a)(ia)Section 43BSection 80-IA

Judgments citing DCIT v. S.K.Tekriwal

ASST CIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3882/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI JAGADISH (ACCOUNTANT MEMBER) I.T.A. No. 3680/Mum/2017 Assessment Year: 2010-11 State Bank of India Vs. The Assistant Commissioner of Financial Reporting & Taxation Income-tax, Circle-2(2)(1), Dept. Mumbai 3rd Floor, Corporate Centre Madam Cama Road Nariman Point Mumbai - 400021 [PAN: AAACS8577K] (Appellant) (Respondent) I.T.A. No. 3882/Mum/2017 Assessment Year: 2010-11 The Assistant Commissioner Vs. State Bank of India of Income-tax, Circle-2(2)(1), Financial Reporting & Taxation Mumbai Dept. 3rd Floor, Corpor…

STATE BANK OF INDIA,MUMBAI vs. ASST CIT CIR 2(2), MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3680/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI JAGADISH (ACCOUNTANT MEMBER) I.T.A. No. 3680/Mum/2017 Assessment Year: 2010-11 State Bank of India Vs. The Assistant Commissioner of Financial Reporting & Taxation Income-tax, Circle-2(2)(1), Dept. Mumbai 3rd Floor, Corporate Centre Madam Cama Road Nariman Point Mumbai - 400021 [PAN: AAACS8577K] (Appellant) (Respondent) I.T.A. No. 3882/Mum/2017 Assessment Year: 2010-11 The Assistant Commissioner Vs. State Bank of India of Income-tax, Circle-2(2)(1), Financial Reporting & Taxation Mumbai Dept. 3rd Floor, Corpor…

M.V.A.SEETHARAMA RAJU,CHENNAI vs. DCIT NON CORPORATE CIRCLE 2, CHENNAI

In the result, appeal filed by the assessee is partly allowed

ITA 795/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jan 2022AY 2013-14

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.795/Chny/2019 ("नधा"रणवष" / Assessment Year: 2013-14) Vs Deputy Commissioner Of Income Mr. M.V.A. Seetharama Raju, Tax, Flat No.32, Rishikesh Apartments, Non-Corporate Circle-2, 38, G.N.Chetty Road, T.Nagar, Chennai. Chennai-600 017. Pan: Agopr 1931M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. I.P.Roopa, JCIT
Section 139Section 192Section 201Section 40

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.795/Chny/2019 ("नधा"रणवष" / Assessment Year: 2013-14) Vs Deputy Commissioner of Income Mr. M.V.A. Seetharama Raju, Tax, Flat No.32, Rishikesh Apartments, Non-Corporate Circle-2, 38, G.N.Chetty Road, T.Nagar, Chennai. Chennai-600 017. PAN: AGOPR 1931M (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. R. Devaraj, Advocate अपीलाथ"क"ओरसे/ Appellant by : Dr…

ACIT, CIRCLE- 16(1), NEW DELHI vs. TIMEX GROUP INDIA LTD., NEW DELHI

In the result, appeal of the assessee and the Revenue are allowed in part and for statistical purpose

ITA 2014/DEL/2018[2008-09]Status: DisposedITAT Delhi16 Nov 2021AY 2008-09

Bench: Shri K. Narasimha Chary

For Appellant: Sh. Tushar Jarwal, AdvocateFor Respondent: Ms. Anshu Shukla Pundir, CIT/DR &
Section 201Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DLEHI BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2008-09 Timex Group India Ltd., vs. ACIT, Circle 16(1), 106-107, Ambadeep, New Delhi. 14 Kasturba Gandhi Marg, New Delhi. Assessment Year: 2008-09 ACIT, Circle 16(1), vs. Timex Group India Ltd., New Delhi. 14, Kasturba Gandhi Marg,New Delhi. PAN : AAACT0773C (Appellant) (Respondent) Assessee by : Sh. Tushar Jarwal, Advocate Revenue by : Ms. Anshu Shukla Pundir, CIT/DR & Sh. M. Baranwal, Sr. DR Date of hearing: 04.10.2021 Date of order :…

TIMEX GROUP INDIA LTD.,,NEW DELHI vs. ACIT, CIRCLE- 16(1), NEW DELHI

In the result, appeal of the assessee and the Revenue are allowed in part and for statistical purpose

ITA 1502/DEL/2018[2008-09]Status: DisposedITAT Delhi16 Nov 2021AY 2008-09

Bench: Shri K. Narasimha Chary

For Appellant: Sh. Tushar Jarwal, AdvocateFor Respondent: Ms. Anshu Shukla Pundir, CIT/DR &
Section 201Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DLEHI BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2008-09 Timex Group India Ltd., vs. ACIT, Circle 16(1), 106-107, Ambadeep, New Delhi. 14 Kasturba Gandhi Marg, New Delhi. Assessment Year: 2008-09 ACIT, Circle 16(1), vs. Timex Group India Ltd., New Delhi. 14, Kasturba Gandhi Marg,New Delhi. PAN : AAACT0773C (Appellant) (Respondent) Assessee by : Sh. Tushar Jarwal, Advocate Revenue by : Ms. Anshu Shukla Pundir, CIT/DR & Sh. M. Baranwal, Sr. DR Date of hearing: 04.10.2021 Date of order :…

IVORYBRICK HOMES LLP,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(2)(1), BANGALORE

In the result appeal filed by assessee stands allowed

ITA 1846/BANG/2019[2016-17]Status: DisposedITAT Bangalore01 Feb 2021AY 2016-17

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2016-17

For Respondent: Shri C Sandeep, C.A
Section 194CSection 194JSection 40

…hort deduction of TDS, due to difference of opinion, as to the taxability of any income in the nature of payments falling under TDS provisions. He placed reliance on the decision of Hon’ble ITAT Kolkata bench in case of DCIT vs S.K.Tekriwal reported in (2011) 15 Taxmann.com 289. It was submitted that Hon’ble ITAT Kolkata held that no disallowance can be made by invoking section 40(a)(ia) of the Act if there is any short fall in deduction of tax due to difference of opinion as to the taxability of any expenditure or nature of payment falling under various TDS provisions. It was submitted that the decision of Hon’b…

DCIT, ROHTAK vs. M/S. MAHANADI COAL TRANSPORT, ROHTAK

In the result, the appeal of the Revenue is dismissed

ITA 4708/DEL/2015[2011-12]Status: DisposedITAT Delhi07 Feb 2019AY 2011-12

Bench: Shrik. Narasimha Chary & Shri O. P. Meena

Section 143Section 194CSection 40

…DCIT Rohtak Circle v. M/s. Mahanadi Coal Transport /I.T.A. No. 4708/Del/2015/A.Y.11-12 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”NEW DELHI BEFORE SHRIK. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER I.T.A. No. 4708/Del/2015: Assessment Year: 2011-12 Deputy Commissioner of Income- Vs. M/s. Mahanadi Transport Tax, Circle – Rohtak House No. 199, Sector No.14, Rohtak PAN:AAQFM 9726 M Appellant Respondent Assessee by Shri A.K. Jain, Advocate Revenue by Smt. Nain Soin Kapil, Sr. D.R. Date of hearing 07.02.2019 Date of pronouncement 07.02.2019 ORDER PER O. P. MEENA, AM…

MC NALLY SAYAJI ENGINEERING LIMITED,NORTH 24 PARGANAS vs. D.C.I.T CIR - 1,KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 927/KOL/2013[2009-10]Status: DisposedITAT Kolkata10 Mar 2017AY 2009-10

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Smt. Shreya Loyalka, CAFor Respondent: Md. Ghayas Uddin, JCIT, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.2776/A/2011 Assessment Year: 2008-09 Mc Nally Sayaji Engineering Ltd. Vs. Assistant Commissioner of Income-tax, (PAN: AACCS5491A) Circle-4, Baroda. (Appellant) (Respondent) & I.T.A No.1575/Kol/2011 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. Mc Nally Sayaji Engineering Ltd Circle-1, Kolkata. (Appellant) (Respondent) & I.T.A No.927/Kol/2013 Assessment Year: 2009-10 Mc Nally Sayaji Engineering Ltd. Vs. Deputy Commissioner of Income-tax, Circle-1, Kolkata. (A…

DCIT, CIRCLE - 1, KOLKATA, KOLKATA vs. M/S. MCNALLY SAYAJI ENGINEERING LIMITED, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 1575/KOL/2011[2008-09]Status: DisposedITAT Kolkata10 Mar 2017AY 2008-09

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Smt. Shreya Loyalka, CAFor Respondent: Md. Ghayas Uddin, JCIT, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.2776/A/2011 Assessment Year: 2008-09 Mc Nally Sayaji Engineering Ltd. Vs. Assistant Commissioner of Income-tax, (PAN: AACCS5491A) Circle-4, Baroda. (Appellant) (Respondent) & I.T.A No.1575/Kol/2011 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. Mc Nally Sayaji Engineering Ltd Circle-1, Kolkata. (Appellant) (Respondent) & I.T.A No.927/Kol/2013 Assessment Year: 2009-10 Mc Nally Sayaji Engineering Ltd. Vs. Deputy Commissioner of Income-tax, Circle-1, Kolkata. (A…

DCIT, CHENNAI vs. M/S. SYMBIOTIC INFO TECH PVT. LTD., CHENNAI

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

ITA 3130/CHNY/2016[2012-13]Status: DisposedITAT Chennai13 Jan 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No.3130/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner Of M/S Symbiotic Info Tech Pvt. Ltd., Income Tax, V. No.1, Flat No.2, Sundaram Illam, Corporate Circle 6(2), Chellammal Street, Shenoy Nagar, Chennai - 600 034. Chennai - 600 030. Pan : Aaics 6901 P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Durai Pandian, JCITFor Respondent: Shri M. Karunakaran, Advocate
Section 201Section 251(1)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर "संह, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3130/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner of M/s Symbiotic Info Tech Pvt. Ltd., Income Tax, v. No.1, Flat No.2, Sundaram Illam, Corporate Circle 6(2), Chellammal Street, Shenoy Nagar, Chennai - 600 034. Chennai - 600 030. PAN : AAICS 6901 P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/A…