What is Hyderabad Industries Ltd. v. ITO & Anr. authority for?

Amounts exempt under Section 10A of the Income-tax Act do not constitute 'income' for the purposes of Section 195, meaning no tax is deductible at source on such amounts.

How many judgments cite Hyderabad Industries Ltd. v. ITO & Anr.?

32 judgments on BharatTax cite Hyderabad Industries Ltd. v. ITO & Anr. (188 ITR 749), spanning 2016 to 2024.

Which sections of the Income Tax Act does Hyderabad Industries Ltd. v. ITO & Anr. come up under?

It is most often cited in judgments turning on Section 1961, Section 194A, Section 2(28A), Section 201(1A), Section 132, Section 195.

Hyderabad Industries Ltd. v. ITO & Anr. (188 ITR 749)

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, MUMBAI

ITA 5357/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…rom the provisions of section 191 of the Act, it is clear that tax is deductible at source only in respect of income. With respect to the above, relevant extracts of the judgement of Karnataka High Court in the case of - Hydarabad Industries Ltd Vs ITO [1991] 188 ITR 749 (Karn) is hereby reproduced : It was held in this case that amounts exempt under section 10A of the Act, do not constitute income for the purpose of section 195 and therefore, no tax is deductible at source, in respect of such amount. The relevant observations of the Hon. High Court on page 752 of the Report are reproduced as follows: The constru…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI

ITA 5356/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…m the provisions of section 191 of the Act, it is clear that tax is deductible at source only in respect of income. With respect to the above, relevant extracts of the judgement of Karnataka High Court in the case of - Hydderabad Industries Ltd Vs ITO [1991] 188 ITR 749 (Karn) is hereby reproduced : It was held in this case that amounts exempt under section 10A of the Act, do not constitute income for the purpose of section 195 and therefore, no tax is deductible at source, in respect of such amount. The relevant observations of the Hon. High Court on page 752 of the Report are reproduced as follows: The const…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3),, MUMBAI

ITA 5354/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Nov 2024AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…rom the provisions of section 191 of the Act, it is clear that tax is deductible at source only in respect of income. With respect to the above, relevant extracts of the judgement of Karnataka High Court in the case of - Hydreabad Industries Ltd Vs ITO [1991] 188 ITR 749 (Karn) is hereby reproduced : 11 It was held in this case that amounts exempt under section 10A of the Act, do not constitute income for the purpose of section 195 and therefore, no tax is deductible at source, in respect of such amount. The relevant observations of the Hon. High Court on page 752 of the Report are reproduced as follows: The cons…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI

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

ITA 5325/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…rom the provisions of section 191 of the Act, it is clear that tax is deductible at source only in respect of income. With respect to the above, relevant extracts of the judgement of Karnataka High Court in the case of - Hyderabad Industries Ltd Vs ITO [1991] 188 ITR 749 (Karn) is hereby reproduced : M/s. K D LITE DEVELOPERS PRIVATE LIMITED It was held in this case that amounts exempt under section 10A of the Act, do not constitute income for the purpose of section 195 and therefore, no tax is deductible at source, in respect of such amount. The relevant observations of the Hon. High Court on page 752 of the Rep…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, MUMBAI

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

ITA 5305/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…rom the provisions of section 191 of the Act, it is clear that tax is deductible at source only in respect of income. With respect to the above, relevant extracts of the judgement of Karnataka High Court in the case of - Hyderabad Industries Ltd Vs ITO [1991] 188 ITR 749 (Karn) is hereby reproduced : M/s. K D LITE DEVELOPERS PRIVATE LIMITED It was held in this case that amounts exempt under section 10A of the Act, do not constitute income for the purpose of section 195 and therefore, no tax is deductible at source, in respect of such amount. The relevant observations of the Hon. High Court on page 752 of the Rep…

M/S BARMER LIGMITE MINING COMPANY LTD.,JAIPUR vs. ACIT/DCIT(TDS), JAIPUR

In the result, the appeals of the assessee are allowed

ITA 159/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Jun 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…bedded in a payment, then TDS provisions would not apply as TDS is only an alternative method of collection of taxes. It is beneficial to refer to the judgment of this Court in the case of Hyderabad Industries Ltd. vs. ITO &Anr. (1991) 95 CTR (Kar) 164 (1991) 188 ITR 749 (Kar), wherein it is held that, "an amount which will not be included in the total income of a person cannot be considered as "income" for the purpose of deduction of tax at source at all. The purpose of deduction of tax at source is not to collect a sum which is not a tax levied under the Act, it is to facilitate the collection of tax lawfully l…

M/S BARMER LIGNITE MINING COMPANY LTD.,OFFICE NO.2 & 3, 7TH FLOOR, MAN UPASANA PLAZA, C-44, SARDAR PATEL MARG, C-SCHEME, JAIPUR vs. ACIT/DCIT(TDS), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 158/JPR/2023[2016-17]Status: DisposedITAT Jaipur28 Jun 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…bedded in a payment, then TDS provisions would not apply as TDS is only an alternative method of collection of taxes. It is beneficial to refer to the judgment of this Court in the case of Hyderabad Industries Ltd. vs. ITO &Anr. (1991) 95 CTR (Kar) 164 (1991) 188 ITR 749 (Kar), wherein it is held that, "an amount which will not be included in the total income of a person cannot be considered as "income" for the purpose of deduction of tax at source at all. The purpose of deduction of tax at source is not to collect a sum which is not a tax levied under the Act, it is to facilitate the collection of tax lawfully l…

M/S BARMER LIGNITE MINING COMPANY LTD.,OFFICE NO.2 & 3, 7TH FLOOR, MAN UPASANA PLAZA, C-44, SARDAR PATEL MARG, C-SCHEME, JAIPUR vs. ACIT/DCIT(TDS), JAIPUR

In the result, the appeals of the assessee are allowed

ITA 157/JPR/2023[2015-16]Status: DisposedITAT Jaipur28 Jun 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…bedded in a payment, then TDS provisions would not apply as TDS is only an alternative method of collection of taxes. It is beneficial to refer to the judgment of this Court in the case of Hyderabad Industries Ltd. vs. ITO &Anr. (1991) 95 CTR (Kar) 164 (1991) 188 ITR 749 (Kar), wherein it is held that, "an amount which will not be included in the total income of a person cannot be considered as "income" for the purpose of deduction of tax at source at all. The purpose of deduction of tax at source is not to collect a sum which is not a tax levied under the Act, it is to facilitate the collection of tax lawfully l…

M/S BARMER LIGMITE MINING COMPANY LTD.,JAIPUR vs. ACIT/DCIT(TDS), JAIPUR

In the result, the appeals of the assessee are allowed

ITA 156/JPR/2023[2014-15]Status: DisposedITAT Jaipur28 Jun 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…bedded in a payment, then TDS provisions would not apply as TDS is only an alternative method of collection of taxes. It is beneficial to refer to the judgment of this Court in the case of Hyderabad Industries Ltd. vs. ITO &Anr. (1991) 95 CTR (Kar) 164 (1991) 188 ITR 749 (Kar), wherein it is held that, "an amount which will not be included in the total income of a person cannot be considered as "income" for the purpose of deduction of tax at source at all. The purpose of deduction of tax at source is not to collect a sum which is not a tax levied under the Act, it is to facilitate the collection of tax lawfully l…

M/S BARMER LIGNITE MINING COMPANY LTD.,OFFICE NO.2 & 3, 7TH FLOOR, MAN UPASANA PLAZA, C-44, SARDAR PATEL MARG, C-SCHEME, JAIPUR vs. ACIT/DCIT(TDS), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 155/JPR/2023[2013-14]Status: DisposedITAT Jaipur28 Jun 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…bedded in a payment, then TDS provisions would not apply as TDS is only an alternative method of collection of taxes. It is beneficial to refer to the judgment of this Court in the case of Hyderabad Industries Ltd. vs. ITO &Anr. (1991) 95 CTR (Kar) 164 (1991) 188 ITR 749 (Kar), wherein it is held that, "an amount which will not be included in the total income of a person cannot be considered as "income" for the purpose of deduction of tax at source at all. The purpose of deduction of tax at source is not to collect a sum which is not a tax levied under the Act, it is to facilitate the collection of tax lawfully l…

M/S BARMER LIGNITE MINING COMPANY LTD.,OFFICE NO.2 & 3, 7TH FLOOR, MAN UPASANA PLAZA, C-44, SARDAR PATEL MARG, C-SCHEME, JAIPUR vs. ACIT/DCIT(TDS), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 154/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…bedded in a payment, then TDS provisions would not apply as TDS is only an alternative method of collection of taxes. It is beneficial to refer to the judgment of this Court in the case of Hyderabad Industries Ltd. vs. ITO &Anr. (1991) 95 CTR (Kar) 164 (1991) 188 ITR 749 (Kar), wherein it is held that, "an amount which will not be included in the total income of a person cannot be considered as "income" for the purpose of deduction of tax at source at all. The purpose of deduction of tax at source is not to collect a sum which is not a tax levied under the Act, it is to facilitate the collection of tax lawfully l…

M/S BARMER LIGNITE MINING COMPANY LTD.,OFFICE NO.2 & 3, 7TH FLOOR, MAN UPASANA PLAZA, C-44, SARDAR PATEL MARG, C-SCHEME, JAIPUR vs. ACIT/DCIT(TDS), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 153/JPR/2023[2011-12]Status: DisposedITAT Jaipur28 Jun 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 133ASection 194CSection 194ISection 201Section 201(1)

…bedded in a payment, then TDS provisions would not apply as TDS is only an alternative method of collection of taxes. It is beneficial to refer to the judgment of this Court in the case of Hyderabad Industries Ltd. vs. ITO &Anr. (1991) 95 CTR (Kar) 164 (1991) 188 ITR 749 (Kar), wherein it is held that, "an amount which will not be included in the total income of a person cannot be considered as "income" for the purpose of deduction of tax at source at all. The purpose of deduction of tax at source is not to collect a sum which is not a tax levied under the Act, it is to facilitate the collection of tax lawfully l…