Delhi Milk Scheme v. CIT

173 Taxmann 54High Court2008#19518 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 356,934 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 194-ISection 194HSection 201(1)Section 201(1A)Section 133ASection 194CSection 250
Read the full judgment

Issues it is cited on

section 194iasection 194isection 194hsection 194jsection 201(1a)section 194cassessee in defaultsection 201(1)section 201section 29section 194section 20

Judgments citing Delhi Milk Scheme v. CIT

DCIT(TDS)OSD-1(2), Mumbai, Cumballa Hill vs. House of Anita Dongre Pvt Ltd, Bandra West

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

ITA 5211/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Apr 2025AY 2017-18

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

Section 201(1)Section 250Section 29

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER - A.Y. 2016-17 - A.Y. 2017-18 - A.Y. 2018-19 DCIT(TDS)OSD-1(2), Mumbai vs House of Anita Dongre Pvt Ltd 420, MTNL Building, Cumballa 20/C Pali Village Opp Saisa, Club Off 16th Road, Bandra West, MumbaIi- Hill, Mumbai-400 026 400 050 TAN: MUMA21262D PAN: AADCA2325A APPELLANT RESPONDENT Assessee by Shri Madhur Agarwal, Adv. a/w Shri Mahesh O.Rajora, CA Respondent by Shri Biswanath Das - CITDR Date of hearing : 20/03/2025 Date of pronouncement : 11/04/2025 O R D E…

DCIT(TDS)OSD-1(2), Mumbai, Cumballa Hill vs. House of Anita Dongre Pvt Ltd, Bandra West

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

ITA 5210/MUM/2024[2016-17]Status: DisposedITAT Mumbai11 Apr 2025AY 2016-17

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

Section 201(1)Section 250Section 29

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER - A.Y. 2016-17 - A.Y. 2017-18 - A.Y. 2018-19 DCIT(TDS)OSD-1(2), Mumbai vs House of Anita Dongre Pvt Ltd 420, MTNL Building, Cumballa 20/C Pali Village Opp Saisa, Club Off 16th Road, Bandra West, MumbaIi- Hill, Mumbai-400 026 400 050 TAN: MUMA21262D PAN: AADCA2325A APPELLANT RESPONDENT Assessee by Shri Madhur Agarwal, Adv. a/w Shri Mahesh O.Rajora, CA Respondent by Shri Biswanath Das - CITDR Date of hearing : 20/03/2025 Date of pronouncement : 11/04/2025 O R D E…

DCIT(TDS)-1(2), Mumbai vs. House of Anita Dongre Pvt Ltd, Bandra West

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

ITA 5165/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Apr 2025AY 2018-19

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

Section 201(1)Section 250Section 29

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER - A.Y. 2016-17 - A.Y. 2017-18 - A.Y. 2018-19 DCIT(TDS)OSD-1(2), Mumbai vs House of Anita Dongre Pvt Ltd 420, MTNL Building, Cumballa 20/C Pali Village Opp Saisa, Club Off 16th Road, Bandra West, MumbaIi- Hill, Mumbai-400 026 400 050 TAN: MUMA21262D PAN: AADCA2325A APPELLANT RESPONDENT Assessee by Shri Madhur Agarwal, Adv. a/w Shri Mahesh O.Rajora, CA Respondent by Shri Biswanath Das - CITDR Date of hearing : 20/03/2025 Date of pronouncement : 11/04/2025 O R D E…

ITO TDS 3(3), Mumbai vs. Super Religare Laboratoris Ltd, New Delhi

In the result, the appeals filed by the Revenue are dismissed

ITA 4579/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos. 4579 & 4580/Mum/2014 ("नधा"रण वष" / Assessment Years:2008-09 & 2009-10 The Ito, Tds-3(3), M/S. Super Religare बनाम/ Smt. K.G. Mittal Ayurvedic Laboratories Ltd., Vs. Hospital Bldg., Plot No. Charni Road (W), D-3, A Wing, 2Nd Floor, Mumbai-400 002 Distyrict Centre, Saket, New Delhi-110 017 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacs 2809J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Kailash Gaikwad अपीलाथ" ओर से/ Appellant By: ""यथ" क" ओर से/Respondent By: Shri Yogesh Thar

For Respondent: Shri Yogesh Thar
Section 194Section 194HSection 201Section 201(1)

…g to any asset, valuable article or thing. The element of agency is necessarily to be there in cases of all the services or the transactions contemplated by the section, as held in “Mother Dairy India Ltd. V. ITO”, 28 SOT 42 (Del), “Delhi Milk Scheme v. CIT”, 173 Taxmann 54 (Del), and “ABP Pvt. Ltd. V. CIT”, 23 SOT 28 (Kolkata). 9. Where the dealing between the parties is not on a Principal to Agent basis, Section 194 H does not get attracted, as held in “Ahmedabad Stamp Vendor Association v. Union of India”, 257 ITR 202 (Guj), “Kerala Stamp Vendors Association” 282 ITR 7(Ker) and “ACIT v. Samaj”, 77 ITD 358(Cutt…

Delhi Milk Scheme v. CIT (173 Taxmann 54) — Cited in 4 Judgments | BharatTax