Dishnet Wireless Ltd. v. DCIT

60 Taxmann.com 329Income Tax Appellate Tribunal2015#5148 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 366,314 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

Devesh N Jani, Mumbai vs. ACIT 21(2), Mumbai

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

ITA 6391/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…

M/S. Apollo Tyres Ltd., Gurgaon vs. DCIT (TDS), Gurgaon

In the result, both the appeals of the assessee are treated to be allowed for statistical purposes

ITA 3216/DEL/2015[2011-12]Status: DisposedITAT Delhi10 Jan 2017AY 2011-12

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Chandra Mohan Garg Shri Chandra Mohan Gargshri Chandra Mohan Garg Shri Chandra Mohan Garg

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri A.K. Saroha, CIT-DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘C’: NEW DELHI BENCH ‘ : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND , JUDICIAL MEMBER SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No.3215/Del/201…

M/S. Apollo Tyres Ltd., Gurgaon vs. DCIT (TDS), Gurgaon

In the result, both the appeals of the assessee are treated to be allowed for statistical purposes

ITA 3215/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Jan 2017AY 2010-11

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Chandra Mohan Garg Shri Chandra Mohan Gargshri Chandra Mohan Garg Shri Chandra Mohan Garg

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri A.K. Saroha, CIT-DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘C’: NEW DELHI BENCH ‘ : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND , JUDICIAL MEMBER SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No.3215/Del/201…