Dishnet Wireless Ltd. v. DCIT

60 Taxmann.com 329Income Tax Appellate Tribunal2015#5233 most cited

What is Dishnet Wireless Ltd. v. DCIT authority for?

Tax is not required to be deducted at source (TDS) on a provision when the payee is not identifiable or ascertainable at the time the provision is made. The mechanism for TDS under Chapter XVII-B cannot be invoked in such circumstances.

23

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

Also referred to as

Dishnet Wireless Ltd. v. DCIT · 60 taxmann.com 329 · TDS liability · provision for expenses · payee not identifiable · Section 40(a)(ia) · Section 194C · Section 194H · Section 194J

Also reported as

154 ITD 827

Sections most often in play

Section 194CSection 194HSection 194JSection 37(1)Section 40(a)(ia)Section 1941Section 35(2AB)Section 115JB

Issues it is cited on

section 193section 191section 194isection 194hsection 271csection 194jprincipal officersection 192interest on securitiessection 194cinterest under section 201(1a)section 201(1a)

Judgments citing Dishnet Wireless Ltd. v. DCIT

EMBASSY PROPERTY DEVELOPMENTS PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-1(1), BANGALORE

ITA 1031/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Ms. Nimashri K.A., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 201Section 201(1)Section 250Section 40

…ITA No.1031/Bang/2025 Embassy Property Developments Private Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Embassy Property Developments Private Limited No.150, Embassy Point, CIT Infantry Road Vs. TDS Circle-1(1) Bengaluru 560 001 Bengaluru PAN NO :AAACD6927A APPELLANT RESPONDENT Appellant by : Ms. Nimashri K.A., A.R. Respondent by : Sri Shivanand H Kalakeri, D.R. Date of Hearing : 02.12.2025 Date of Pronouncement : 23.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMB…

FUJI ELECTRIC INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI

In the result the appeal of the Assessee is partly allowed for statistical purposes

ITA 701/CHNY/2025[2020-21]Status: DisposedITAT Chennai01 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Siddhesh Chaugula, C.AFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 92C

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:701/Chny/2025 "नधा%रण वष% / Assessment Year: 2020-21 Fuji Electric India Private Limited, DCIT, A-329-A, Old Mahabalipuram Road, vs. Corporate Circle 1(1), Kottivakam, Chennai. Chennai – 600 041. [PAN:AABCC-2553-Q] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Siddhesh Chaugula, C.A. (Virtual Hearing)…

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI RAHUL CHAUDHARY, JM Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [PAN: AAACA6990Q] vs. DCIT, Corporate Circle-1(1), Kochi ......... Respondent Assessee by: Shri Abraham Joseph Markos, Adv. Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 20.08.2025 Date of Pronouncement: 01.09.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the final assessment order dated 27.10.2017 passed u/s. 143(3) r.w.…

ARVIND FASHIONS LIMITED,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

ITA 913/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad29 May 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 913/Ahd/2024 Assessment Year: 2018-19 Arvind Fashions Limited The PCIT, Arvind Mills Premises, Ahmedabad-1, Naroda Road, Vs Ahmedabad Dist: Ahmedabad Gujarat-380025 (Respondent) PAN: AAOCA0655N (Appellant) Assessee Represented: Shri Vartik Choksi , A.R. & Shri Biren Shah, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR Date of hearing : 20-03-2025 Date of pronouncement : 29-05-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal i…

M/S. VOLVO GROUP INDIA PRIVATE LIMITED (EARLIER KNOWN AS VOLVO INDIA PRIVATE LIMITED),BENGALURU vs. INCOME TAX OFFICER (OSD) LARGE TAX PAYERS UNIT, BANGALORE

ITA 498/BANG/2020[2014-15]Status: DisposedITAT Bangalore25 Aug 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri Neeraj K. Jain, AdvocateFor Respondent: Shri Bijoy Kumar Panda, CIT(DR)(ITAT), Bengaluru
Section 194CSection 194C(6)Section 201Section 40

…provision and the reasons for the same. 9.2 We notice that there are certain judicial rulings holding that there will not be TDS liability, if the payee is not identifiable. We shall discuss about the same. In the case of Dishnet Wireless Ltd vs. DCIT (2015)(154 ITD 827)(Chennai Trib), the Chennai bench of Tribunal held that when the tax deductor cannot ascertain the payee who is the beneficiary of credit of tax deduction at source, the mechanism of Chapter XVII-B cannot be put into service. It was further held that if the payee is identifiable and the amount payable to him is ascertainable, then the assessee wo…

UNITED BREWERIES LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-7(1)(1), BENGALURU

ITA 2569/BANG/2017[2013-14]Status: DisposedITAT Bangalore01 Jun 2022AY 2013-14

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92Section 92B(1)

…provision and the reasons for the same. 9.2 We notice that there are certain judicial rulings holding that there will not be TDS liability, if the payee is not identifiable. We shall discuss about the same. In the case of Dishnet Wireless Ltd vs. DCIT (2015)(154 ITD 827)(Chennai Trib), the Chennai bench of Tribunal held that when the tax deductor cannot ascertain the payee who is the beneficiary of credit of tax deduction at source, the mechanism of Chapter XVII-B cannot be put into service. It was further held that if the payee is identifiable and the amount payable to him is ascertainable, then the assessee wo…

M/S VOLVO INDIA PVT LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), BANGALORE

ITA 1195/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri S Parthasarthy, AdvocateFor Respondent: Smt. Priyadarshini Besaganni, JCIT(DR)
Section 194CSection 194HSection 194ISection 194JSection 195Section 201Section 201(1)Section 40

…provision and the reasons for the same. 9.2 We notice that there are certain judicial rulings holding that there will not be TDS liability, if the payee is not identifiable. We shall discuss about the same.In the case of Dishnet Wireless Ltd vs. DCIT (2015)(154 ITD 827)(Chennai Trib), the Chennai bench of Tribunal held that when the tax deductor cannot ascertain the payee who is the beneficiary of credit of tax deduction at source, the mechanism of Chapter XVII-B cannot be put into service. It was further held that if the payee is identifiable and the amount payable to him is ascertainable, then the assessee wo…

M/S. TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED,RAMANAGAR vs. INCOME TAX OFFICER, (TDS), LTU, BANGALORE

ITA 2392/BANG/2019[2011-12]Status: DisposedITAT Bangalore23 Mar 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita No.2391 & 2392/Bang/2019 Assessment Years : 2010-11 & 2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 154Section 190Section 201Section 201(1)Section 37Section 40

…ITA No.2391 & 2392/Bang/2019 M/s. Toyota Kirloskar Motor Pvt. Ltd., Ramanagar IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No.2391 & 2392/Bang/2019 Assessment Years : 2010-11 & 2011-12 M/s. Toyota Kirloskar Motor Pvt. Ltd. Plot No.1, Bidadi Industrial ITO (TDS) Area Vs. LTU Ramanagar District 562 109 Bangalore PAN NO : AAACT5415B APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 22.02.2022 Date of Pronouncement : 23.03.2022…

M/S. TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED,RAMANAGAR vs. INCOME TAX OFFICER, (TDS), LTU, BANGALORE

ITA 2391/BANG/2019[2010-11]Status: DisposedITAT Bangalore23 Mar 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita No.2391 & 2392/Bang/2019 Assessment Years : 2010-11 & 2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 154Section 190Section 201Section 201(1)Section 37Section 40

…ITA No.2391 & 2392/Bang/2019 M/s. Toyota Kirloskar Motor Pvt. Ltd., Ramanagar IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No.2391 & 2392/Bang/2019 Assessment Years : 2010-11 & 2011-12 M/s. Toyota Kirloskar Motor Pvt. Ltd. Plot No.1, Bidadi Industrial ITO (TDS) Area Vs. LTU Ramanagar District 562 109 Bangalore PAN NO : AAACT5415B APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 22.02.2022 Date of Pronouncement : 23.03.2022…

BIOCON LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, BANGALORE

ITA 1248/BANG/2014[2012-13]Status: DisposedITAT Bangalore21 Mar 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 190Section 201Section 201(1)Section 40

…me. Biocon Ltd., Bangalore Page 21 of 30 9.2 We notice that there are certain judicial rulings holding that there will not be TDS liability, if the payee is not identifiable. We shall discuss about the same.In the case of Dishnet Wireless Ltd vs. DCIT (2015)(154 ITD 827)(Chennai Trib), the Chennai bench of Tribunal held that when the tax deductor cannot ascertain the payee who is the beneficiary of credit of tax deduction at source, the mechanism of Chapter XVII-B cannot be put into service. It was further held that if the payee is identifiable and the amount payable to him is ascertainable, then the assessee wo…

VODAFONE IDEA LTD.,MUMBAI vs. DY CIT (TDS)-2(3), MUMBAI

In the result, all Revenue’s appeals are dismissed and assessee’s appeals are allowed for statistical purposes

ITA 6295/MUM/2019[2009-10]Status: DisposedITAT Mumbai06 Jan 2022AY 2009-10
Section 194HSection 194JSection 201(1)

…THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 6242/Mum/2019 (Assessment Year 2009-10) I.T.A. No. 6243/Mum/2019 (Assessment Year 2010-11) I.T.A. No. 6246/Mum/2019 (Assessment Year 2011-12) I.T.A. No. 6244/Mum/2019 (Assessment Year 2012-13) Vs. M/s. Vodafone Idea Ltd. DCIT(TDS)-2(3) Room No. 718 (formerly known as 7th Floor, Smt. K.G. Vodafone India Ltd.) Mittal Ayurvedic 9th Floor, Birla Centurion Hospital Building Century Mills Compound Charni Road Pandurang Budhkar Marg Mumbai-400 002. Worli, Mumbai-400 030. (Appellant) (Respondent) I.T.A. No…

DY. CIT (TDS)-2 (3), MUMBAI vs. M/S VODAFONE IDEA LTD., MUMBAI

In the result, all Revenue’s appeals are dismissed and assessee’s appeals are allowed for statistical purposes

ITA 6242/MUM/2019[2009-10]Status: DisposedITAT Mumbai06 Jan 2022AY 2009-10
Section 194HSection 194JSection 201(1)

…THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 6242/Mum/2019 (Assessment Year 2009-10) I.T.A. No. 6243/Mum/2019 (Assessment Year 2010-11) I.T.A. No. 6246/Mum/2019 (Assessment Year 2011-12) I.T.A. No. 6244/Mum/2019 (Assessment Year 2012-13) Vs. M/s. Vodafone Idea Ltd. DCIT(TDS)-2(3) Room No. 718 (formerly known as 7th Floor, Smt. K.G. Vodafone India Ltd.) Mittal Ayurvedic 9th Floor, Birla Centurion Hospital Building Century Mills Compound Charni Road Pandurang Budhkar Marg Mumbai-400 002. Worli, Mumbai-400 030. (Appellant) (Respondent) I.T.A. No…

ARVIND LIFESTYLE BRANDS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

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

ITA 1817/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. Pan No. Aaach7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Ahmedabad. 4. 2618/Ahd/2017 2014-15 Arvind Lifestyle Brands Ito Ward-1(1)(3) Ltd., Ahmedabad

Section 28Section 36Section 37Section 40Section 43B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. PAN No. AAACH7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lif…

DCIT- (LTU)-1, MUMBAI vs. SONATA INFORMATION TECHNOLOGIES LTD., MUMBAI

Accordingly, ground no. 4 raised by revenue is dismissed

ITA 3244/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Dec 2020AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 3244 & 3245/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15)

For Appellant: Shri Anand Mohan, DRFor Respondent: Shri Vijay Mehta, AR
Section 10ASection 115JSection 143(1)Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 3244 & 3245/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15) M/s Sonata Information DCIT (LTU)-1(, Technology Ltd. World Trade Centre, बिधम/ Centre No. 1, 29th floor, 208, T. V. Industrial Vs. Esate, S K Ahire Marg, Cuffe Parade, Mumbai-400 005 Worli, Mumbai-400 025 स्थायीलेखासं./जीआइआरसं./ PAN No. AAECS8734J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Anand Mohan, DR प्रत्यथीकीओरसे/Respondentby : Shri Vijay Mehta, AR सुनवाईकीतारी…

DCIT (TDS) 2(1), MUMBAI vs. RELIANCE COMMUNICATIONS LTD, NAVI MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 3947/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Oct 2020AY 2012-13

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं. 3947/मुं/2017 ("न. व. 2012-13) Dy. Commissioner Of Income Tax (Tds)-2(1), Room No.615, 6Th Floor, Smt. K.G.Mittal Ayurvedic Hospital Bldg., Charni Road (W), Mumbai 400 002. ...... अपीलाथ" /Appellant बनाम Vs. Reliance Communications Ltd. ‘H”Block, 1St Floor, 1St Wing, Dhirubhai Ambani Knowledge City, Thane Belapur Road, Navi Mumbai – 400 710 ..... ""तवाद"/Respondent Pan: Aaacr 2658E

For Appellant: Shri Akhtar H. AnsariFor Respondent: None
Section 194JSection 201Section 201(1)

…आयकर अपील"य अ"धकरण मुंबई पीठ “डी ” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी राजेशकुमार , लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आअसं. 3947/मुं/2017 ("न. व. 2012-13) Dy. Commissioner of Income Tax (TDS)-2(1), Room No.615, 6th Floor, Smt. K.G.Mittal Ayurvedic Hospital Bldg., Charni Road (W), Mumbai 400 002. ...... अपीलाथ" /Appellant बनाम Vs. Reliance Communications Ltd. ‘H”Block, 1st Floor, 1st Wing, Dhirubhai Ambani Knowledge City, Thane Belapur Road, Navi Mumbai – 400 710 ..... ""तवाद"/Respondent…

M/S. TIMKEN ENGINEERING AND RSEARCH INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(4), BENGALURU

In the result, both the appeals of the assessee are treated as partly allowed

ITA 162/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Apr 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri AliasgarRampurwala, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 234BSection 40

…ITA Nos.161 & 162/Bang/2019 Timken Engineering and Research India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.161&162/Bang/2019 AssessmentYears:2009-10 & 2010-11 M/s. Timken Engineering & Research India Pvt. Ltd. #39-42, Phase II, Deputy Commissioner of Electronic City Vs. Income-tax Circle 12(4) Bangalore-560100 Bangalore PAN NO : AABCT2265L APPELLANT RESPONDENT Appellant by : Shri AliasgarRampurwala, A.R. Respondent by : Shri Priyadarshi Mishra, D.R. Date of Hearing : 13.03.2020…

M/S. TIMKEN ENGINEERING AND RESEARCH INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(4),, BENGALURU

In the result, both the appeals of the assessee are treated as partly allowed

ITA 161/BANG/2019[2009-10]Status: DisposedITAT Bangalore29 Apr 2020AY 2009-10

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri AliasgarRampurwala, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 234BSection 40

…ITA Nos.161 & 162/Bang/2019 Timken Engineering and Research India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.161&162/Bang/2019 AssessmentYears:2009-10 & 2010-11 M/s. Timken Engineering & Research India Pvt. Ltd. #39-42, Phase II, Deputy Commissioner of Electronic City Vs. Income-tax Circle 12(4) Bangalore-560100 Bangalore PAN NO : AABCT2265L APPELLANT RESPONDENT Appellant by : Shri AliasgarRampurwala, A.R. Respondent by : Shri Priyadarshi Mishra, D.R. Date of Hearing : 13.03.2020…

DCIT 8 (3)(1), MUMBAI vs. TATA TELESERVICES (MAH.) LTD., MUMBAI

In the result, appeals filed by the revenue for assessment years 2012-2013

ITA 1059/MUM/2019[2012-13]Status: PendingITAT Mumbai31 Jan 2020AY 2012-13
For Appellant: Shri Hiten Chande (AR)For Respondent: Shri R. Manjunatha Swamy (CIT)
Section 143Section 143(3)Section 194HSection 194JSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-2013 & Assessment Year: 2013-2014 The Dy. Commissioner of Income M/s Tata Teleservices Tax- 8(3)(1), (Mah.) Ltd., Room No. 615, 6th Floor, D-26, TTC Industrial Aaykar Bhavan, M.K. Road, Vs. Estate, MIDC Sanpada, Mumbai - 400020 Navi Mumbai - 400703 PAN: AAACH1458C (Appellant) (Respondent) Revenue by : Shri R. Manjunatha Swamy (CIT) Assessee by : Shri Hiten Chande (AR) Date of Hearing: 29/01/2020 Date of Pronouncement: 31/01/2020 O R D E R PER RAM LAL NEGI, JM These appe…

M/S. APOLLO TYRES LTD.,GURGAON vs. DCIT, GURGAON

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1257/DEL/2016[2012-13]Status: DisposedITAT Delhi10 Jan 2019AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2012-13 M/S Apollo Tyres . Ltd., Vs Dcit, Tds Circle, Plot No.7, Institutional Area, Gurgaon. Sector 32, Gurgaon. Pan: Aaaca6990Q (Appellant) (Respondent) Appellant By: Shri Gaurav Singhal , Advocate Shri Sunny Mittal, Advocate Respondent By: Shri Surender Pal, Sr. Dr Date Of Hearing: 05.12.2018 Date Of Pronouncement: 10.01.2019 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 29/12/2015 In Appeal No. 73/14-15 Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Gurgaon {“Ld. Cit(A)”}, Assessee Preferred This Appeal.

For Appellant: Shri Gaurav Singhal , AdvocateFor Respondent: Shri Surender Pal, Sr. DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2012-13 M/s Apollo Tyres . Ltd., vs DCIT, TDS Circle, Plot No.7, Institutional Area, Gurgaon. Sector 32, Gurgaon. PAN: AAACA6990Q (Appellant) (Respondent) Appellant by: Shri Gaurav Singhal , Advocate Shri Sunny Mittal, Advocate Respondent by: Shri Surender Pal, Sr. DR Date of hearing: 05.12.2018 Date of Pronouncement: 10.01.2019 ORDER PER K. NARASIMHA CHARY, JM Challenging the order dated 29/12/2015 in appeal No. 73/14-15 passed by the le…

ACIT 26(1), MUMBAI vs. DEVESH JANI, MUMBAI

In the result, the appeal of the assessee is allowed whereas the appeal of the revenue is partly allowed

ITA 7071/MUM/2014[2011-12]Status: DisposedITAT Mumbai11 Apr 2017AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Shri Devesh N Jani Vs. Acit 21(2) 372/8 Vasant Chs Ltd., Bhaudaji Mumbai Road, Matunga Mumbai – 400019 Pan No. Aepj2009J Assessment Year: 2011-12 Acit 21(2) Vs. Shri Devesh N Jani R. No. 508, C-10, 5Th Floor, 372/8, Vasant Chs Ltd., Bkc ,Bandra (E), Bhaudaji Road, Matunga, Mumbai – 400051 Mumbai – 400019 Pan No. Aeipj2009J (Appellant) (Respondent)

For Appellant: Shri Malav P. Sheth, ARFor Respondent: Shri Love Kumar, DR
Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Shri Devesh N Jani Vs. ACIT 21(2) 372/8 Vasant CHS Ltd., Bhaudaji Mumbai Road, Matunga Mumbai – 400019 PAN No. AEPJ2009J Assessment Year: 2011-12 ACIT 21(2) Vs. Shri Devesh N Jani R. No. 508, C-10, 5th Floor, 372/8, Vasant CHS Ltd., BKC ,Bandra (E), Bhaudaji Road, Matunga, Mumbai – 400051 Mumbai – 400019 PAN No. AEIPJ2009J (Appellant) (Respondent) Assessee by : Shri Malav P. Sheth, AR Revenue by: Shri Love Kumar, DR Date of Hearing : 24/0…

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