Delhi) Gujarat State Electricity Corporation Ltd. v. ITO

82 TTJ 456Income Tax Appellate Tribunal2004#25873 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2017.

Judgments citing Delhi) Gujarat State Electricity Corporation Ltd. v. ITO

ITO, ROHTAK vs. M/S. SHANDONG TIEJUN ELECTRIC POWER ENGINEERING CO. LTD., JHAJJAR

ITA 3091/DEL/2014[2011-12]Status: DisposedITAT Delhi26 Oct 2017AY 2011-12

Bench: Shri C.M.Garg & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Shri Kaushlendra

Section 194Section 194CSection 194JSection 194jSection 20Section 201Section 9

…ovisions of section 194C and does not by any stretch of imagination attract the provisions of section 194J and the appellant's case is squarely covered by the decision of Hon'ble ITA T Ahmedabad Bench in Gujrat State Electricity Corporation Ltd. Vs ITO [2004] 82 TTJ 456 (T.AHD). 4.3 The sub-contractor M/s rOT Engineering Project Ltd. has already offered the payments received from the appellant to tax, as per the certificate and copy definition in section 194J. The amount paid to the vendors are either for erection, installation, fabrication and commissioning of some parts of the Power Plant and hence cannot be cl…

NAVI MUMBAI MUNCIPAL CORPORATION (NMMC),NAVI MUMBAI vs. ITO (TDS) 2(4), MUMBAI

In the result, all the appeals are allowed

ITA 1617/MUM/2014[2006-07]Status: DisposedITAT Mumbai20 Mar 2017AY 2006-07

Bench: Shri Mahavir Singh () & Shri Ashwani Taneja ()

Section 194Section 194CSection 194JSection 201(1)

….com 284 264 ITR 374 (All) Bharat Forge Ltd vs Department of Income-tax, ITAT, Pune Bench, order dated 31-01-2013 Sky Cell Communication Ltd 251 ITR 54 (Mad) Parasrampuria Synthetic Ltd 20 SOT 248 (ITAT, Delhi) Gujarat State Electricity Corporation Ltd vs ITO 82 TTJ 456 (ITAT, Ahmedabad) ITO vs Fino Fintech Foundation (ITAT,Mumbai ITA Nos 595 & 5952/Mum/2014 order dated 22-06-2016 CIT vs M/s Delhi Transco Ltd (Delhi HC) order dated 06-08-2015 4. On the basis of aforesaid judgements, Ld. Counsel vehemently argued that the aforesaid judgements made by the assessee would fall in the definition of ’work’ as defined…

ITO (TDS) 2(3), MUMBAI vs. THE MUMBAI DISTRICT CENTRAL CO OPERATIVE BANK LTD, MUMBAI

ITA 2482/MUM/2014[2008-09]Status: DisposedITAT Mumbai09 Oct 2015AY 2008-09

For Appellant: Shri S. SriramFor Respondent: Shri Maurya Pratap

Section 133(6)Section 133ASection 194Section 194CSection 194JSection 201Section 201(1)Section 254(1)Section 9(1)(vii)

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, बी बी खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण बी बी खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“B”,BENCH सव"ी राजे"",लेखा सद"य एवं शि"जीत डे, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Shaktijit Dey,Judicial Member आयकर अपील अपील संसंसंसं/.ITA No.s.2482-83/Mum/2014,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2008-09&09-10 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Income tax Officer-(TDS)-2(3) The Mumbai District Central Co- Room No.708, 7th Floor operative Bank Ltd. Smt. K.G. Mittal Ayurvedic Vs 207, D.N. Road, For…