East India Hotels Ltd. v. CBDT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(4), MUMBAI, MUMBAI vs. PRARAMBH SECURITIES PRIVATE LIMITED, GUJARAT

In the result, appeals of the Revenue are dismissed

…ng same determined ratio. There is\nno work carried out by the trader and neither tangible results\nhave been achieved. In support of this proposition, he placed\nreliance on the decision of the Hon'ble Bombay High Court in\nthe case of East India Hotels Ltd (320 ITR 526) (PBP 7) In this\ncase, the Hon'ble Bombay High Court has reproduced (PBP\n11) following passage from the decision of the Hon'ble\nSupreme Court in the case of Birla Cement Works.\n\"The key words in section 1940 are carrying out any work.\nLearned counsel for the appellant contended that a word of\ncollection of words should fit into the structu…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(4), MUMBAI, MUMBAI vs. PRARAMBH SECURITIES PRIVATE LIMITED , GUJARAT

In the result, appeals of the Revenue are dismissed

…ng same determined ratio. There is\nno work carried out by the trader and neither tangible results\nhave been achieved. In support of this proposition, he placed\nreliance on the decision of the Hon'ble Bombay High Court in\nthe case of East India Hotels Ltd (320 ITR 526) (PBP 7) In this\ncase, the Hon'ble Bombay High Court has reproduced (PBP\n11) following passage from the decision of the Hon'ble\nSupreme Court in the case of Birla Cement Works.\n\"The key words in section 1940 are carrying out any work.\nLearned counsel for the appellant contended that a word of\ncollection of words should fit into the structu…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(4), MUMBAI, MUMBAI vs. PRARAMBH SECURITIES PRIVATE LIMITED, GUJARAT

In the result, appeals of the Revenue are dismissed

…ng same determined ratio. There is\nno work carried out by the trader and neither tangible results\nhave been achieved. In support of this proposition, he placed\nreliance on the decision of the Hon'ble Bombay High Court in\nthe case of East India Hotels Ltd (320 ITR 526) (PBP 7) In this\ncase, the Hon'ble Bombay High Court has reproduced (PBP\n11) following passage from the decision of the Hon'ble\nSupreme Court in the case of Birla Cement Works.\n\n\"The key words in section 1940 are carrying out any work.\nLearned counsel for the appellant contended that a word of\ncollection of words should fit into the struc…

PR. COMMISSIONER OF INCOME TAX 9, MUMBAI vs. M/S.ATC TELECOM INFRASTRUCTURE PRIVATE LIMITED(FORMERLY KNOWN AS VIOM NETWORKS LIMITED), MUMBAI

In the result, the appeal filed by the assessee and the revenue are partly allowed

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 6366/Mum/2018 (A.Y. 2008-09) Vs. M/s. ATC Telecom Pr.CIT-9 Room No. 210 Infrastructure Pvt. Ltd. 2nd Floor (Formerly known as M/s. Aayakar Bhavan Viom Network Ltd.) M.K. Road 408, 4th Floor, Skyline Icon Mumbai-400 020. Andheri Kurla Road Andheri, Mumbai-400 059. (Appellant) (Respondent) I.T.A. No. 6147/Mum/2018 (A.Y. 2008-09) Vs. DCIT-9(1)(2) M/s. ATC Telecom Infrastructure Pvt. Ltd. Room No. 210 (Formerly known as M/s. 2nd Floor Viom Network Ltd.) Aayakar Bhavan 408, 4th Flo…

SODEXO SVC INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS)-2(2), MUMBAI

In the result, the appeals are allowed for statistical purposes

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 Sodexo Svc India Pvt. Ltd., Assistant/Deputy 503 & 504, 5Th Floor, B Wing, Vs. Commissioner Of Income Hiranandani Fulcrum, Sahar Tax (Tds)-2(2), 717, Smt. Road, Andheri East, Mumbai. K.G. Mittal Ayurvedic Hospital Bldg., Charni Road (W), Mumbai. Pan No. Aalcs9822Q Appellant Respondent Assessee By : Mr. F.B. Andhyarujina, Mr. Gautam Thacker, Mr. Yazdi P. Jijina & Ms. K.R. Daviervala, Ars Revenue By : Mr. B.B. Rajendra Prasad, Cit-Dr Last Date Of Hearing : 12/07/2019 Date Of Pronouncement: 07/10/2019

…v. DLF Commercial Projects Corporation [2015] 379 ITR 538 (Del), ADIT (IT) v. Wizcraft International Entertainment P. Ltd. [2011] 8 ITR (Trib) 334 (Mum) . Further reliance is placed by the Ld. counsels on the decision in East India Hotels Ltd. v. CBDT (2010) 320 ITR 526 (Bom), All Gujarat Federation of Tax Consultants v. CBDT (1995) 214 ITR 276 (Guj), Associated Cement Co. Ltd. v. CIT (1993) 201 ITR 435 (SC) and Birla Cement Works v. CBDT (2001) 248 ITR 216 (SC). 8. On the other hand the Ld. Departmental Representative (DR) submits that in the instant case, the presentation of coupons to Sodexo and encashment th…

RAMDEV CHEMICALS P. LTD,PALGHAR vs. ASST CIT PALGHAR CIR, PALGHAR, PALGHAR

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/I.T.A. No.6676/M/2016 (निर्धारणवर्ा / Assessment Year: 2012-13) M/S. Ramdev Chemicals P. बिधम/ Acit,Palghar, Circle, Ltd. E-41, Midc Industrial Palghar Aayakar Bhavan, Vs. Area, Boisar, Tal. Pa;Ghar- Bidco Road, Palghar (W)- 401506. 401404. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabcr5210R (अपीलाथी/Appellant) .. (प्रत्यथी /Respondent)

…below.: - “6. We have carefully considered the facts and the rival contentions. The Ld. counsel for he assessee has also filed brief written submissions dated 13.11.2009. In the judgment in the case of East India Hotels Ltd. (supra), which is also reported in 320 ITR 526, the Hon’ble Bombay High Court has held as under:- (i) From the decision of the Apex Court in the case of Birla Cement Works Vs. CBDT (2001) 248 ITR 216/115 Taxman 359, it is clear that the words carrying out any work in section 194C are limited to any work which on being carried out culminates into a product or result. In other words, the word '…

ACIT - 1(2)(1), MUMBAI vs. LAXMICHAND DAYABHAI EXPORT CO. LTD., MUMBAI

The appeal of the revenue is partly allowed in terms of our aforesaid observations

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm C.O. No.49/Mum/2018 (Arising Out Of Ita No.6406/Mum/2016) (निर्धारण वषा / Assessment Years:2010-11) A.C.I.T-1(2)(1), M/S Laxmichand Dayabhai Room No. 535, Export Co. Ltd. बिधम/ 5Th Floor, Aayakar Bhavan, Vs. M.K. Road, Mumbai 400 020 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaacl0628C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

…II. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) was right in deleting the disallowance of Rs.45,40,665/-by relying on the ratio of decision of Hon’ble Bombay High Court in the case of East India Hotels Ltd. v/s. CBDT (2001) (320 ITR 526),and not appreciating that issue involved there was, whether providing Hotel Room and allied services to Patrons would constitute Work as envisaged under Section 194C or not, whereas no such issue is involved in this case and hence the said decision was not applicable in this case. III. Whether on the facts and circumstances of the case and in la…

DCIT 1(3), MUMBAI vs. BLITZ MULTIMEDIA PVT. LTD., MUMBAI

In the result, the Cross Objection filed by the assessee is allowed

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 2007-08 Dcit-1(3), M/S. Vjm Media (P) Ltd. R.No.540/564, 5Th Floor, A-3, Sangam Bhavan, बनाम/ Aayakar Bhavan, Brahma Kumaris Road, Vs. M.K. Road, Near Strand Cenema, New Marine Lines Mumbai-400005 Mumbai- 400020 (Revenue) (Respondent) P.A. No. Aaacr3250L C.O. No.137/Mum/2013 (Arising Out Of Ita No.1216/M/2011 Assessment Year: 2007-08 M/S. Vjm Media (P) Ltd. Dcit-1(3), A-3, Sangam Bhavan, R.No.540/564, 5Th Floor, बनाम/ Brahma Kumaris Road, Aayakar Bhavan, Vs. Near Strand Cenema, M.K. Road, Mumbai-400005 New Marine Lines Mumbai- 400020 (Assessee) (Revenue) P.A. No. Aaacr3250L

…involved. It was further submitted by 6 V.J.M him that section 194C would be attracted only when some ‘work’ is done by the payee having output in a tangible form. He relied upon the judgment of the Hon’ble Bombay High Court in the case of East India Hotels 320 ITR 526. He relied upon all the judgments which have been relied by Ld. CIT(A) in his order. He also relied upon the judgment of ITAT Ahmadabad in the case of Sunsel Drive-in- Cinema (P.) Ltd. 5 SOT 64 (Ahd), and ITO vs. Shringar Cinemas (P.) Ltd. 20 SOT 480 (Mum), for the proposition that where no ‘work’ is carried out by the payee and payment is done o…

TATA AIG GENERAL INSURANCE COMPANY LTD,MUMBAI vs. DCIT 2(3), MUMBAI

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

…is covered by the provision of Section 194I. Circular No.5 dated 30-7-2002 also supports the contention that while making payment to the Hotel tax is liable to be deducted u/s.194-I. 21. Hon’ble Bombay High Court in the case of East India Hotels Ltd. & Anr., 320 ITR 526, held that in case of payment to Hotels tax is to be deducted at source as per provisions of Section 194-I and not as per the provisions of Section 194C. Respectfully following the decision of the Hon’ble jurisdictional High Court vis-à-vis the CBDT Circular, as discussed above, we do not find any merit for disallowance of expenses on the plea th…

DCIT 2(3), MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

…is covered by the provision of Section 194I. Circular No.5 dated 30-7-2002 also supports the contention that while making payment to the Hotel tax is liable to be deducted u/s.194-I. 21. Hon’ble Bombay High Court in the case of East India Hotels Ltd. & Anr., 320 ITR 526, held that in case of payment to Hotels tax is to be deducted at source as per provisions of Section 194-I and not as per the provisions of Section 194C. Respectfully following the decision of the Hon’ble jurisdictional High Court vis-à-vis the CBDT Circular, as discussed above, we do not find any merit for disallowance of expenses on the plea th…

ADDL CIT 2(3), MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

…is covered by the provision of Section 194I. Circular No.5 dated 30-7-2002 also supports the contention that while making payment to the Hotel tax is liable to be deducted u/s.194-I. 21. Hon’ble Bombay High Court in the case of East India Hotels Ltd. & Anr., 320 ITR 526, held that in case of payment to Hotels tax is to be deducted at source as per provisions of Section 194-I and not as per the provisions of Section 194C. Respectfully following the decision of the Hon’ble jurisdictional High Court vis-à-vis the CBDT Circular, as discussed above, we do not find any merit for disallowance of expenses on the plea th…

TATA AIG GENERAL INSURANCE COMPANY LTD,MUMBAI vs. ADDL CIT RG 2(3), MUMBAI

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

…is covered by the provision of Section 194I. Circular No.5 dated 30-7-2002 also supports the contention that while making payment to the Hotel tax is liable to be deducted u/s.194-I. 21. Hon’ble Bombay High Court in the case of East India Hotels Ltd. & Anr., 320 ITR 526, held that in case of payment to Hotels tax is to be deducted at source as per provisions of Section 194-I and not as per the provisions of Section 194C. Respectfully following the decision of the Hon’ble jurisdictional High Court vis-à-vis the CBDT Circular, as discussed above, we do not find any merit for disallowance of expenses on the plea th…

TATA AIG GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. ADDL. C.I.T. RANGE 2(3), MUMBAI

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

…is covered by the provision of Section 194I. Circular No.5 dated 30-7-2002 also supports the contention that while making payment to the Hotel tax is liable to be deducted u/s.194-I. 21. Hon’ble Bombay High Court in the case of East India Hotels Ltd. & Anr., 320 ITR 526, held that in case of payment to Hotels tax is to be deducted at source as per provisions of Section 194-I and not as per the provisions of Section 194C. Respectfully following the decision of the Hon’ble jurisdictional High Court vis-à-vis the CBDT Circular, as discussed above, we do not find any merit for disallowance of expenses on the plea th…

ADDL CIT 2(3), MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

…is covered by the provision of Section 194I. Circular No.5 dated 30-7-2002 also supports the contention that while making payment to the Hotel tax is liable to be deducted u/s.194-I. 21. Hon’ble Bombay High Court in the case of East India Hotels Ltd. & Anr., 320 ITR 526, held that in case of payment to Hotels tax is to be deducted at source as per provisions of Section 194-I and not as per the provisions of Section 194C. Respectfully following the decision of the Hon’ble jurisdictional High Court vis-à-vis the CBDT Circular, as discussed above, we do not find any merit for disallowance of expenses on the plea th…