Gujarat State Electricity Corpn. Ltd. v. ITO

3 SOT 468Income Tax Appellate Tribunal2004#20492 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2019.

Judgments citing Gujarat State Electricity Corpn. Ltd. v. ITO

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

ITA 103/IND/2018[15-16]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

…carried out by employing skilled labours. The assessee i.e. customer has not seeked any technical service or advice from alleged four payees. Referring to the decision of Ahmedabad Tribunal in the case of Gujarat State Electricity Corpn. Ltd. vs. ITO (2004) 3 SOT 468 (Ahd.), it was contended that when there is a composite contract for operation and maintenance, it would come within the ambit of under section 194C of the Act and not u/s 194J of the Act. Reliance was also placed on the decision of I.T.A.T., Pune Bench in the case of Bharat Forge Ltd. vs. Additional Dhar Automotives P. Ltd ITA No. 101 to 103/In…

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

ITA 102/IND/2018[14-15]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

…carried out by employing skilled labours. The assessee i.e. customer has not seeked any technical service or advice from alleged four payees. Referring to the decision of Ahmedabad Tribunal in the case of Gujarat State Electricity Corpn. Ltd. vs. ITO (2004) 3 SOT 468 (Ahd.), it was contended that when there is a composite contract for operation and maintenance, it would come within the ambit of under section 194C of the Act and not u/s 194J of the Act. Reliance was also placed on the decision of I.T.A.T., Pune Bench in the case of Bharat Forge Ltd. vs. Additional Dhar Automotives P. Ltd ITA No. 101 to 103/In…

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

ITA 101/IND/2018[13-14]Status: DisposedITAT Indore13 Sept 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

For Appellant: S/Shri HiteshChimnani &For Respondent: Shri R.P. Mourya, Sr.DR
Section 194JSection 201(1)Section 206C

…carried out by employing skilled labours. The assessee i.e. customer has not seeked any technical service or advice from alleged four payees. Referring to the decision of Ahmedabad Tribunal in the case of Gujarat State Electricity Corpn. Ltd. vs. ITO (2004) 3 SOT 468 (Ahd.), it was contended that when there is a composite contract for operation and maintenance, it would come within the ambit of under section 194C of the Act and not u/s 194J of the Act. Reliance was also placed on the decision of I.T.A.T., Pune Bench in the case of Bharat Forge Ltd. vs. Additional Dhar Automotives P. Ltd ITA No. 101 to 103/In…

ASST CIT (LTU) 2, MUMBAI vs. WTI ADVANCE TECHNOLGIES LTD (NOW MERGED WITH TATA CONSULTANCY SERVICES LTD), MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 1656/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 May 2018AY 2012-13

Bench: Shri B.R.Baskaran, Am & Shri Ravish Sood, Jm Acit (Ltu)-1, World Trade Centre M/S Wti Advance Technology Ltd. Centre 1, 29Th Floor, Cuffe Parade, (Now Merged With Tata बिधम/ Mumbai- 400 005 Consultancy Ltd.) 9Th Floor, Vs. Nirmal Building Nariman Point, Mumbai- 400 021 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaacw1941P (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Rajan Vora &For Respondent: Shri Samuel Darse, D.R
Section 143(1)Section 143(2)Section 143(3)Section 194CSection 194J

…P a g e | 1 ITA No. 1656/Mum/2016 A.Y 2012-13 ACIT (LTU) Vs. WTI Advance Technology Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI B.R.BASKARAN, AM AND SHRI RAVISH SOOD, JM ACIT (LTU)-1, World Trade Centre M/s WTI Advance Technology Ltd. Centre 1, 29th Floor, Cuffe Parade, (Now merged with Tata बिधम/ Mumbai- 400 005 Consultancy Ltd.) 9th Floor, Vs. Nirmal Building Nariman point, Mumbai- 400 021 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAACW1941P (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri Samuel Darse, D.R. प्रत्मथी की ओय से/Assessee by : Shri Rajan Vora…

Gujarat State Electricity Corpn. Ltd. v. ITO (3 SOT 468) — Cited in 4 Judgments | BharatTax