DIT v. Mahindra & Mahindra Ltd.

365 ITR 560High Court2014#2051 most cited

What is DIT v. Mahindra & Mahindra Ltd. authority for?

If a sum is not chargeable to tax in the hands of the recipient, the payer is not obligated to deduct tax at source, and consequently, no disallowance under section 40(a)(i) can be made. The Bombay High Court also affirmed that penalty proceedings under section 271B may be quashed in certain circumstances.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

DIT v. Mahindra & Mahindra Ltd. · 365 ITR 560 · Bombay High Court · section 40(a)(i) · section 195 · recipient's income not taxable · no TDS obligation · disallowance for non-deduction · penalty section 271B

Sections most often in play

Section 139(1)Section 250Section 132Section 139(4)Section 142(2A)Section 153ASection 271BSection 274

Issues it is cited on

section 201(3)section 206c(6)section 206c(6a)section 206c(7)section 153(1)(a)tax collected at sourceprincipal officerpenalty proceedings initiatedsection 142(2a)assessee in defaultsection 192section 201(1)

Judgments citing DIT v. Mahindra & Mahindra Ltd.

THE MILESTONE AVIATION ASSET HOLDING GROUP NO.25 LTD.,IRELAND vs. ACIT INT. TAX. CIRCLE 3(1)(1) NEW DELHI, NEW DELHI

In the result, this issue is decided in favour of the appellant assessees and against the Revenue

ITA 1351/DEL/2025[2022-2023]Status: DisposedITAT Delhi31 Oct 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.1350/Del./2025, A.Y. 2022-23 Vertical Aviation No. 1 Ltd., Assistant Commissioner Of Dolmen House, 3Rd Floor, Income Tax, 4 Earlsfort Terrace, Vs. Circle Int. Tax. - 3(1)(1), Dublin 2, Ireland Do2E024 Civic Centre, Minto Road, Pan: Aafcv8726N New Delhi-110002 (Appellant) (Respondent) Ita No.1351/Del./2025, A.Y. 2022-23 The Milestone Aviation Assistant Commissioner Of Asset Holding Group No. 25 Income Tax, Ltd., Vs. Circle Int. Tax. - 3(1)(1), Dolmen House, 3Rd Floor, Civic Centre, Minto Road, 4 Earlsfort Terrace, New Delhi-10002 Dublin 2, Ireland D02E024 Pan: Aahct8009N (Appellant) (Respondent) Both Appellant By Sh. Sachit Jolly, Sr. Advocate Ms. Rashi Khanna, Advocate Ms. Viyushti Rawat, Advocate (Vc) Sh. Devansh Jain, Advocate Ms. Disha Jham, Advocate Sh. Soham Dua, Advocate, Sh. Hardeep Singh, Advocate & Sh. A. S. Bajpai, Advocate Both Respondent By Shri Indruj S. Rai, Spl. Counsel, Sh. Sanjeev Menon, Jr. Sc, Sh. Rahul Singh, Jr. Sc, Sh. Gaurav Kumar, Adv. Ms. Rini Handa, Jcit (Intl. Tax) Date Of Hearing 12/09/2025 Date Of Pronouncement 31/10/2025 Common & Identical.

Section 143(3)Section 153Section 194LSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1350/Del./2025, A.Y. 2022-23 Vertical Aviation No. 1 Ltd., Assistant Commissioner of Dolmen House, 3rd Floor, Income Tax, 4 Earlsfort Terrace, Vs. Circle Int. Tax. - 3(1)(1), Dublin 2, Ireland DO2E024 Civic Centre, Minto Road, PAN: AAFCV8726N New Delhi-110002 (Appellant) (Respondent) ITA No.1351/Del./2025, A.Y. 2022-23 The Milestone Aviation Assistant Commissioner of Asset Holding Group No. 25 Income Tax, Ltd., Vs. Circle Int. Tax. - 3(1)(1), Dolm…

VERTICAL AVIATION NO. 1 LIMITED,IRELAND vs. ACIT INT. TAX. CIRCLE 3(1)(1) NEW DELHI, NEW DELHI

In the result, this issue is decided in favour of the appellant assessees and against the Revenue

ITA 1350/DEL/2025[2022-2023]Status: DisposedITAT Delhi31 Oct 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.1350/Del./2025, A.Y. 2022-23 Vertical Aviation No. 1 Ltd., Assistant Commissioner Of Dolmen House, 3Rd Floor, Income Tax, 4 Earlsfort Terrace, Vs. Circle Int. Tax. - 3(1)(1), Dublin 2, Ireland Do2E024 Civic Centre, Minto Road, Pan: Aafcv8726N New Delhi-110002 (Appellant) (Respondent) Ita No.1351/Del./2025, A.Y. 2022-23 The Milestone Aviation Assistant Commissioner Of Asset Holding Group No. 25 Income Tax, Ltd., Vs. Circle Int. Tax. - 3(1)(1), Dolmen House, 3Rd Floor, Civic Centre, Minto Road, 4 Earlsfort Terrace, New Delhi-10002 Dublin 2, Ireland D02E024 Pan: Aahct8009N (Appellant) (Respondent) Both Appellant By Sh. Sachit Jolly, Sr. Advocate Ms. Rashi Khanna, Advocate Ms. Viyushti Rawat, Advocate (Vc) Sh. Devansh Jain, Advocate Ms. Disha Jham, Advocate Sh. Soham Dua, Advocate, Sh. Hardeep Singh, Advocate & Sh. A. S. Bajpai, Advocate Both Respondent By Shri Indruj S. Rai, Spl. Counsel, Sh. Sanjeev Menon, Jr. Sc, Sh. Rahul Singh, Jr. Sc, Sh. Gaurav Kumar, Adv. Ms. Rini Handa, Jcit (Intl. Tax) Date Of Hearing 12/09/2025 Date Of Pronouncement 31/10/2025 Common & Identical.

Section 143(3)Section 153Section 194LSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1350/Del./2025, A.Y. 2022-23 Vertical Aviation No. 1 Ltd., Assistant Commissioner of Dolmen House, 3rd Floor, Income Tax, 4 Earlsfort Terrace, Vs. Circle Int. Tax. - 3(1)(1), Dublin 2, Ireland DO2E024 Civic Centre, Minto Road, PAN: AAFCV8726N New Delhi-110002 (Appellant) (Respondent) ITA No.1351/Del./2025, A.Y. 2022-23 The Milestone Aviation Assistant Commissioner of Asset Holding Group No. 25 Income Tax, Ltd., Vs. Circle Int. Tax. - 3(1)(1), Dolm…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…the hands of the recipient it is held that the sum was not chargeable to tax, there cannot be cast any obligation on the payer to deduct tax at source. To the same effect is the decision of the Bombay High Court in the case of DIT vs. Mahindra & Mahindra Ltd: 365 ITR 560. In view of the aforesaid, no disallowance under section 40(a)(i) of the Act is called for. Re: Attribution of income/ amount disallowable under section 40(a)(i) Without prejudice to the aforesaid it is further submitted, as under: Disallowance of ‘other sum chargeable under the Act’ in terms of section 40(a)(i) of the Act is applicable only when…

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…the hands of the recipient it is held that the sum was not chargeable to tax, there cannot be cast any obligation on the payer to deduct tax at source. To the same effect is the decision of the Bombay High Court in the case of DIT vs. Mahindra & Mahindra Ltd: 365 ITR 560. In view of the aforesaid, no disallowance under section 40(a)(i) of the Act is called for. Re: Attribution of income/ amount disallowable under section 40(a)(i) Without prejudice to the aforesaid it is further submitted, as under: Disallowance of ‘other sum chargeable under the Act’ in terms of section 40(a)(i) of the Act is applicable only when…

NAGESH BABU VALIVETI,VIJAYAWADA vs. INCOME TAX OFFICER (INTERNAL TAXATION), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 9/VIZ/2025[2012-13]Status: DisposedITAT Visakhapatnam30 Apr 2025AY 2012-13

Bench: Shri Vijay Pal Rao, Hon’Bles & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.9/Viz/2025 (िनधा"रण वष" / Assessment Year :2012-13) Nagesh Babu Valiveti, Vs. Income Tax Officer, Vijayawada. Ward-International Taxation, Pan: Accpv7063J Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ca ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 23/04/2025 घोषणा क" तारीख/Date Of : 30/04/2025 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 195Section 201Section 201(1)Section 250

…आयकर अपीलीयअिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVN” BENCH, VISAKHAPATNAM "ी िवजय पाल राव, उपा"य" एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT S & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.9/Viz/2025 (िनधा"रण वष" / Assessment Year :2012-13) Nagesh Babu Valiveti, Vs. Income Tax Officer, Vijayawada. Ward-International Taxation, PAN: ACCPV7063J Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri C. Subrahmanyam, CA ""याथ" क" ओर से / Respondent by : Dr. Ap…

THE SERVICE CO-OPERATIVE BANK LIMITED, NO.F 583,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-2, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 887/COCH/2024[2021-22]Status: DisposedITAT Cochin08 Apr 2025AY 2021-22

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.Ramkumar Menon, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 132Section 139(1)Section 142Section 153ASection 250Section 271BSection 274Section 44A

…ld by the Special Bench of the Mumbai Tribunal in the case of Mahindra & Mahindra Ltd v. Dy. CIT (2010) 5 ITA Nos.884-887/Coch/2024. The Service Co-op.Bank Limited No.F 583. 122 ITD 216 (SB)(Mum) (Trib) [affirmed in DIT(IT) v. Mahindra & Mahindra Ltd. (2014) 365 ITR 560 (Bom) (HC)]. Thus, the penalty proceedings in respect of ITA Nos.884 & 885/Coch/2024 for assessment years 2011-2012 and 2012-2013 respectively are bad in law and accordingly we quash the penalty proceedings initiated u/s.271B of the Act and direct the AO to delete the same. 8. As regards the penalty levied u/s.271B of the Act in the other appeal…

THE SERVICE CO-OPERATIVE BANK LIMITED, NO.F 583,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-2, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 886/COCH/2024[2020-21]Status: DisposedITAT Cochin08 Apr 2025AY 2020-21

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.Ramkumar Menon, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 132Section 139(1)Section 142Section 153ASection 250Section 271BSection 274Section 44A

…ld by the Special Bench of the Mumbai Tribunal in the case of Mahindra & Mahindra Ltd v. Dy. CIT (2010) 5 ITA Nos.884-887/Coch/2024. The Service Co-op.Bank Limited No.F 583. 122 ITD 216 (SB)(Mum) (Trib) [affirmed in DIT(IT) v. Mahindra & Mahindra Ltd. (2014) 365 ITR 560 (Bom) (HC)]. Thus, the penalty proceedings in respect of ITA Nos.884 & 885/Coch/2024 for assessment years 2011-2012 and 2012-2013 respectively are bad in law and accordingly we quash the penalty proceedings initiated u/s.271B of the Act and direct the AO to delete the same. 8. As regards the penalty levied u/s.271B of the Act in the other appeal…

THE SERVICE CO-OPERATIVE BANK LIMITED, NO.F 583,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-2, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 885/COCH/2024[2012-13]Status: DisposedITAT Cochin08 Apr 2025AY 2012-13

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.Ramkumar Menon, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 132Section 139(1)Section 142Section 153ASection 250Section 271BSection 274Section 44A

…ld by the Special Bench of the Mumbai Tribunal in the case of Mahindra & Mahindra Ltd v. Dy. CIT (2010) 5 ITA Nos.884-887/Coch/2024. The Service Co-op.Bank Limited No.F 583. 122 ITD 216 (SB)(Mum) (Trib) [affirmed in DIT(IT) v. Mahindra & Mahindra Ltd. (2014) 365 ITR 560 (Bom) (HC)]. Thus, the penalty proceedings in respect of ITA Nos.884 & 885/Coch/2024 for assessment years 2011-2012 and 2012-2013 respectively are bad in law and accordingly we quash the penalty proceedings initiated u/s.271B of the Act and direct the AO to delete the same. 8. As regards the penalty levied u/s.271B of the Act in the other appeal…

THE SERVICE CO-OPERATIVE BANK LIMITED, NO.F 583,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-2, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

ITA 884/COCH/2024[2011-12]Status: DisposedITAT Cochin08 Apr 2025AY 2011-12

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.Ramkumar Menon, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 132Section 139(1)Section 142Section 153ASection 250Section 271BSection 274Section 44A

…ld by the Special Bench of the Mumbai Tribunal in the case of Mahindra & Mahindra Ltd v. Dy. CIT (2010) 5 ITA Nos.884-887/Coch/2024. The Service Co-op.Bank Limited No.F 583. 122 ITD 216 (SB)(Mum) (Trib) [affirmed in DIT(IT) v. Mahindra & Mahindra Ltd. (2014) 365 ITR 560 (Bom) (HC)]. Thus, the penalty proceedings in respect of ITA Nos.884 & 885/Coch/2024 for assessment years 2011-2012 and 2012-2013 respectively are bad in law and accordingly we quash the penalty proceedings initiated u/s.271B of the Act and direct the AO to delete the same. 8. As regards the penalty levied u/s.271B of the Act in the other appeal…

INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1), NAGPUR

In the result, appeal filed by the assessee for A

ITA 4/NAG/2024[2013-14]Status: DisposedITAT Nagpur23 Sept 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe
Section 201Section 201(1)Section 201(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.3/Nag./2024 (Assessment Year : 2012–13) ITA no.4/Nag./2024 (Assessment Year : 2013–14) M/s. Indoworth India Ltd. B–130, MIDC, Butibori ……………. Appellant Nagpur 441 108 PAN – AABCI0704R v/s Asstt. Commissioner of Income Tax (TDS) ……………. Respondent Circle–51(1), Nagpur / DCIT / ACIT, Circle–3, Nagpur Assessee by : Shri R.K. Ganeriwal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 19/09/2024 Date of Order – 23/09/2024 O R D E R PER K.M. ROY, A.M. The present appe…

M/S INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 3/NAG/2024[2012-13]Status: DisposedITAT Nagpur23 Sept 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe
Section 201Section 201(1)Section 201(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.3/Nag./2024 (Assessment Year : 2012–13) ITA no.4/Nag./2024 (Assessment Year : 2013–14) M/s. Indoworth India Ltd. B–130, MIDC, Butibori ……………. Appellant Nagpur 441 108 PAN – AABCI0704R v/s Asstt. Commissioner of Income Tax (TDS) ……………. Respondent Circle–51(1), Nagpur / DCIT / ACIT, Circle–3, Nagpur Assessee by : Shri R.K. Ganeriwal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 19/09/2024 Date of Order – 23/09/2024 O R D E R PER K.M. ROY, A.M. The present appe…

ASHWINI SAHAKARI RUNGNALAYA & RESEARCH CENTER,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

ITA 714/PUN/2018[N.A]Status: DisposedITAT Pune07 Mar 2024

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]
Section 10Section 10(23)Section 11Section 12ASection 22Section 253(1)(c)

…was first initiated, hence such far-fetched proceedings are untenable in law in the light of binding judicial precedents laid in ‘CIT Vs. NHK Japan Broadcasting Corporation’, reported in 305 ITR 137 (Del.); ‘DIT Vs. Mahindra & Mahindra Ltd.’, finds placed in 365 ITR 560 (Bom). ITAT-Pune Page 10 of 66 Ashwini Sahakari Rugnalaya & Research Centre 7.6 Lastly on the point of retrospective cancellation, the Ld. AR remonstrated that the power to cancel registration granted u/c (b) of s/s (1) of section 12AA was brought to statute first time by Finance Act of 2004 by inserting s/s (3) to section 12AA of the Act whic…

LG ELECTRONICS INDIA LTD.,GR. NOIDA vs. ITO (TDS) INTERNATIONAL TAXATION, NOIDA

In the result, appeals are allowed, as indicated above

ITA 7932/DEL/2018[2011-12]Status: DisposedITAT Delhi21 Nov 2023AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/s. LG Electronics India Ltd., Vs. ITO (TDS), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (UP) PAN :AAACL1745Q (Appellant) (Respondent) Assessee by Sh. Deepak Chopra, Adv. Sh. Ankul Goel, Adv. Department by Sh. Virendra…

L.G. ELECTRONICS INDIA LTD., NOIDA vs. ITO, WARD- 2(2)(1)(INT. TAXATION), NEW DELHI

In the result, appeals are allowed, as indicated above

ITA 7931/DEL/2018[2010-11]Status: DisposedITAT Delhi21 Nov 2023AY 2010-11

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/s. LG Electronics India Ltd., Vs. ITO (TDS), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (UP) PAN :AAACL1745Q (Appellant) (Respondent) Assessee by Sh. Deepak Chopra, Adv. Sh. Ankul Goel, Adv. Department by Sh. Virendra…

LG ELECTRONICS INDIA LTD.,GR. NOIDA vs. ITO (TDS) INTERNATIONAL TAXATION, NOIDA

In the result, appeals are allowed, as indicated above

ITA 7930/DEL/2018[2009-10]Status: DisposedITAT Delhi21 Nov 2023AY 2009-10

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/s. LG Electronics India Ltd., Vs. ITO (TDS), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (UP) PAN :AAACL1745Q (Appellant) (Respondent) Assessee by Sh. Deepak Chopra, Adv. Sh. Ankul Goel, Adv. Department by Sh. Virendra…

LG ELECTRONICS INDIA LTD.,GR. NOIDA vs. ITO (TDS) INTERNATIONAL TAXATION, NOIDA

In the result, appeals are allowed, as indicated above

ITA 7929/DEL/2018[2008-09]Status: DisposedITAT Delhi21 Nov 2023AY 2008-09

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/s. LG Electronics India Ltd., Vs. ITO (TDS), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (UP) PAN :AAACL1745Q (Appellant) (Respondent) Assessee by Sh. Deepak Chopra, Adv. Sh. Ankul Goel, Adv. Department by Sh. Virendra…

LG ELECTRONICS INDIA LTD.,GR. NOIDA vs. ITO (TDS) INTERNATIONAL TAXATION, NOIDA

In the result, appeals are allowed, as indicated above

ITA 7928/DEL/2018[2007-08]Status: DisposedITAT Delhi21 Nov 2023AY 2007-08

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/s. LG Electronics India Ltd., Vs. ITO (TDS), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (UP) PAN :AAACL1745Q (Appellant) (Respondent) Assessee by Sh. Deepak Chopra, Adv. Sh. Ankul Goel, Adv. Department by Sh. Virendra…

LG ELECTRONICS INDIA LTD.,GR. NOIDA vs. ITO (TDS) INTERNATIONAL TAXATION, NOIDA

In the result, appeals are allowed, as indicated above

ITA 7927/DEL/2018[2006-07]Status: DisposedITAT Delhi21 Nov 2023AY 2006-07

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/s. LG Electronics India Ltd., Vs. ITO (TDS), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (UP) PAN :AAACL1745Q (Appellant) (Respondent) Assessee by Sh. Deepak Chopra, Adv. Sh. Ankul Goel, Adv. Department by Sh. Virendra…

LG ELECTRONICS INDIA LTD.,GR. NOIDA vs. ITO (TDS) INTERNATIONAL TAXATION, NOIDA

In the result, appeals are allowed, as indicated above

ITA 7926/DEL/2018[2005-06]Status: DisposedITAT Delhi21 Nov 2023AY 2005-06

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/S. Lg Electronics India Ltd., Vs. Ito (Tds), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (Up) Pan :Aaacl1745Q (Appellant) (Respondent)

Section 133ASection 195(1)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 M/s. LG Electronics India Ltd., Vs. ITO (TDS), Plot No.51, Udyog Vihar, International Taxation, Surajpur Industrial Area, Noida Greater Noida (UP) PAN :AAACL1745Q (Appellant) (Respondent) Assessee by Sh. Deepak Chopra, Adv. Sh. Ankul Goel, Adv. Department by Sh. Virendra…

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 127/JODH/2021[2013-14]Status: DisposedITAT Jodhpur23 Aug 2023AY 2013-14
Section 206CSection 5

…nts in NHK Japan Broadcasting Corporat ion 305 ITR 137 (Del ) and CIT vs. Hutchison Essar Telecom Ltd. (2010) 323 ITR 230(Del ). 10. With reference to obligations towards TDS provisions, the Hon’ble Bombay High Court in DIT(Inv. ) vs. Mahindra & Mahindra Ltd. 365 ITR 560 (Bom. ) concerning AY 1998-99 ruled that limitation period would apply to TDS orders under s.201/1A of the Act even though no time limit was prescribed under the Act at the relevant time. The Hon’ble High Court observed that time limit would be three years from the end of the financial year which seemed to be reasonable period as accepted under s…

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DIT v. Mahindra & Mahindra Ltd. (365 ITR 560) — Cited in 56 Judgments | BharatTax