(i) CIT v. Delhi Transco Ltd. (380 ITR 398)

Assistant Commissioner of Income Tax, (Central)-I, Raipur vs. Mesers Chhattisgarh Steel & Power Limited, Raipur

In the result, appeal of the revenue in ITA No

ITA 92/RPR/2020[2013-14]Status: DisposedITAT Raipur18 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(2)Section 143(3)Section 14ASection 40

…r Ltd.Vs. ACIT, Central Circle-1, Raipur ITA Nos. 91 & 92/RPR/2020 the hands of the assessee company u/s 40(a)(ia) of the Act. Ld. AR in support of his aforesaid contention relied on the following judicial pronouncements: (i) CIT vs Delhi Transco Ltd. (2016) 380 ITR 398 (Del.) (ii) CIT vs Maharashtra State Electricity Distribution Co. Ltd. (2015) 375 ITR 27 (Bom.) (iii) Auro Mira Biopower India (P) Ltd. vs ITO (2014) 42 CCH 141 (Chen. Trib.), in ITA No. 2584 to 2590/Mds/2014 dt. 12.12.2014 (iv) Noida Power Co. Ltd. vs ACIT (2018) 52 CCH 196 (Del. Trib.); ITA No. 4878/Del/2016 dt. 19.03.2018 (v) GRIDCO Ltd. vs A…

Assistant Commissioner of Income Tax (Central)-I, Raipur vs. Mesers Chhattisgarh Steel & Power Limited, Raipur

In the result, appeal of the revenue in ITA No

ITA 91/RPR/2020[2012-13]Status: DisposedITAT Raipur18 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(2)Section 143(3)Section 14ASection 40

…r Ltd.Vs. ACIT, Central Circle-1, Raipur ITA Nos. 91 & 92/RPR/2020 the hands of the assessee company u/s 40(a)(ia) of the Act. Ld. AR in support of his aforesaid contention relied on the following judicial pronouncements: (i) CIT vs Delhi Transco Ltd. (2016) 380 ITR 398 (Del.) (ii) CIT vs Maharashtra State Electricity Distribution Co. Ltd. (2015) 375 ITR 27 (Bom.) (iii) Auro Mira Biopower India (P) Ltd. vs ITO (2014) 42 CCH 141 (Chen. Trib.), in ITA No. 2584 to 2590/Mds/2014 dt. 12.12.2014 (iv) Noida Power Co. Ltd. vs ACIT (2018) 52 CCH 196 (Del. Trib.); ITA No. 4878/Del/2016 dt. 19.03.2018 (v) GRIDCO Ltd. vs A…

Vodafone Idea Limited, Bhubaneswar vs. ACIT, TDS, Bhubaneswar

In the result, all four appeals of the assessee are allowed

ITA 306/CTK/2019[2009-10]Status: DisposedITAT Cuttack05 Jun 2020AY 2009-10

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri Salil Kapoor, Ms Soumya Singh & Nirod PatadeFor Respondent: Shri M.K.Gautam, CIT DR

Section 194HSection 194JSection 201(1)Section 201(3)

…ii) Fodafone East Ltd vs DCIT (tds) ITA No.1499-1502/Kol/2015 ix) DCIT (TDS) vs Vodafone West Ltd., ITA No.1317 & 1318/Ahd/2016 x) CIT vs Kotak Securities Ltd, 383 ITR 1 (SC) xi) CIT vs Delhi Transco Ltd., 69 taxmann.com 231(SC) xii) CIT vs Delhi Transco Ltd, 380 ITR 398(Del) He further submitted that TDS provisions are not applicable in cases where there is no payment made by the assessee and it is not relevant whether the assessee was engaged in the business selling of goods or rendering services. 10. The ld. Counsel further submitted that the difference between the sale price to retailer and the discounted…

M/S.Malayalam Communication Ltd, Trivandrum vs. The ACIT, Trivandrum

In the result, the appeal of the assessee is allowed

ITA 403/COCH/2018[2010-11]Status: DisposedITAT Cochin08 Feb 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 194CSection 194JSection 201(1)

…broadcasting or telecasting would be covered by section 194C. Section 194J of the Act provides for deduction of tax at source from fees for professional or technical services. As ruled by the Hon'ble Delhi High Court in the case of CIT vs Delhi Transco Ltd (380 ITR 398), professional and technical servicewss consist of services of I.T.A. No.403/Coch/2018 technical nature when special skills or knowledge relating to technical field are required for their provision, managerial services are rendered for performing management functions and consultancy services relate to provision of advice by someone having speci…

Assistant Commissioner of Income Tax vs. M/S Gulbarga Electricity Supply Company Ltd

Accordingly, appeal of Revenue is dismissed

ITA/200003/2014HC Karnataka09 Aug 2016

Bench: B.VEERAPPA,VINEET KOTHARI

Section 133ASection 143(3)Section 194CSection 194JSection 201(1)Section 260Section 32Section 40

…the revenue and in favour of the assessee.” 19. The Division Bench of the Delhi High Court, while considering the provisions of Section 194J for the assessment year 2005-06 in the case of Commissioner 22 of Income Tax vs Delhi Transco Ltd reported in (2016)380 ITR 398 (Delhi) has held as under: “Held, dismissing the appeals, that PGCIL was operating and maintaining its own system using the services of engineers and qualified technicians. PGCIL was in that process not providing technical services to others, including the assessee. A comparison could be made with the system of distribution of some other comm…

ITO (TDS) (OSD) 1(2), Mumbai vs. Fino Fintech Foundation, Navi Mumbai

ITA 5951/MUM/2014[2011-12]Status: DisposedITAT Mumbai22 Jun 2016AY 2011-12

Bench: S/Sh. Rajendra & Pawan Singhआयकर आयकर अपील अपील संसंसंसं./I.T.A./5951 & 52/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Income Tax Officer(Tds)(Osd)-1(2) Fino Fintech Foundation/M/S. Financial Inclusion Network & Operation Ltd.(Now Room No.812, K.G. Mittal Hospital Known As Fino Paytech Limited) Bldg., Charni Road Tarun Bharat, Plot No.38/39, Sector Vs. Mumbai-400 002. No.30, Near Sanpada Railway Station, Navi Mumbai-400 075. Pan:Aabcf 1125 D/Aaacf 9869 D (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri K. Ravi Ramachandran-Dr Assessee By: None सुनवाई क" तारीख / Date Of Hearing: 20.06.2016 घोषणा क" तारीख / Date Of Pronouncement: 22.06.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Orders,Dated 14.07.2014 & 18.07.2014 Of Cit(A)-14, Mumbai,The Assessing Officer (Ao) Has Filed The Present Appeals Raising Various Grounds.

For Appellant: NoneFor Respondent: Shri K. Ravi Ramachandran-DR

Section 194Section 194CSection 194JSection 197Section 201Section 201(1)Section 254(1)

…d nil-tax- deduction certificate to the assessee,that the FAA held that service availed by the assessee were in the nature of a contract and that there was no acquisition of technical knowhow by the assessee. 6.1.We find that in the case of Delhi Transco Ltd.(380 ITR 398),the Hon’ble Delhi High Court has defined the word technical services while dealing with the section 194 J of the Act,in the following manner: “Section 194J of the Income-tax Act, 1961, provides for deduction of tax at source from fees for technical services. Technical services consist of services of technical nature when special skills or knowle…

(i) CIT v. Delhi Transco Ltd.