Fosters India Pvt. Ltd. v. ITO

20 SOT 120Income Tax Appellate Tribunal2008#23447 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Judgments citing Fosters India Pvt. Ltd. v. ITO

N C Shaw and Co Beverages Private Limited, Kolkata vs. Addl. Commissioner of Income Tax (TDS), Range-2, Kolkata

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

ITA 1947/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

…sistant Commissioner of Income-tax [2006] 98 ITD 306 (Pune ITAT), • Mother Dairy India Ltd. V. Income-tax Officer [2009] 28 SOT 42 (Delhi ITAT) • Fosters India Pvt. Ltd. vs. ITO [2008] 117 TTJ 346 (ITAT, Pune) • Income tax officer v. Moving Picture Co. [2008] 20 SOT 120 (Delhi ITAT) 3.4. It was further stated that reliance placed by the Ld. AO/CIT(A) on clause (iv) under explanation to Section 194H of the Act is incorrect and the submission in this regard is as under: 26. At this juncture, it is pertinent to mention that the Ld.AO/CIT(A) have placed reliance on the clause (iv) under the explanation to section 19…

N C Shaw and Co Beverages Private Limited, Kolkata vs. Income Tax Officer, TDS Circle 2(2), Kolkata

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

ITA 1925/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

…sistant Commissioner of Income-tax [2006] 98 ITD 306 (Pune ITAT), • Mother Dairy India Ltd. V. Income-tax Officer [2009] 28 SOT 42 (Delhi ITAT) • Fosters India Pvt. Ltd. vs. ITO [2008] 117 TTJ 346 (ITAT, Pune) • Income tax officer v. Moving Picture Co. [2008] 20 SOT 120 (Delhi ITAT) 3.4. It was further stated that reliance placed by the Ld. AO/CIT(A) on clause (iv) under explanation to Section 194H of the Act is incorrect and the submission in this regard is as under: 26. At this juncture, it is pertinent to mention that the Ld.AO/CIT(A) have placed reliance on the clause (iv) under the explanation to section 19…

The Commissioner of Income-Tax vs. M/S Vodafone South Ltd

The appeals are dismissed

ITA/699/2015HC Karnataka28 Jul 2016

Bench: S.N.SATYANARAYANA,JAYANT PATEL

Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JULY 2016 PRESENT THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE S.N.SATYANARAYANA I.T.A.NO.699/2015 C/W I.T.A.NOs.700/2015, 701/2015, 702/2015, 703/2015, 704/2015, 705/2015, 706/2015 I.T.A.NO.699/2015 BETWEEN : 1. THE COMMISSIONER OF INCOME-TAX, TDS, NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX (TDS) CIRCLE-18(2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... APPELLA…

Fosters India Pvt. Ltd. v. ITO (20 SOT 120) — Cited in 3 Judgments | BharatTax