(i) DIT v. Maersk Co. Ltd.

74 ITD 369Income Tax Appellate Tribunal2000#14397 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2022.

Judgments citing (i) DIT v. Maersk Co. Ltd.

S.B.I Rbo III (Admin Office), Kanpur vs. Dy. Commissioner of Income Tax (TDS), Kanpur

In the result, the appeal is allowed in the terms indicated above

ITA 76/LKW/2017[2013-14]Status: DisposedITAT Lucknow27 Apr 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

…I.T.A. No.76, 22, 304 & 305/Lkw/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.76/Lkw/2017 Assessment Year:2013-14 State Bank of India, Vs. Dy.C.I.T. (TDS), RBO-III, (Admin Office) Kanpur. Main Branch, Kanpur. TAN:KNPSO4068B (Appellant) (Respondent) I.T.A. No.22/Lkw/2017 Assessment Year:2012-13 State Bank of India, Vs. Dy.C.I.T. (TDS), Fund Settlement Link Office, Kanpur. Kanpur. TAN:KNPSO0810F (Appellant) (Respondent) I.T.A. No.304 & 305/Lkw/2017 Assessment Year:2013-14 & 14-15 State Bank o…

State Bank of India, Kanpur vs. Income Tax Officer(TDS)-II, Kanpur

In the result, the appeal is allowed in the terms indicated above

ITA 305/LKW/2017[2014-15]Status: DisposedITAT Lucknow27 Apr 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

…I.T.A. No.76, 22, 304 & 305/Lkw/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.76/Lkw/2017 Assessment Year:2013-14 State Bank of India, Vs. Dy.C.I.T. (TDS), RBO-III, (Admin Office) Kanpur. Main Branch, Kanpur. TAN:KNPSO4068B (Appellant) (Respondent) I.T.A. No.22/Lkw/2017 Assessment Year:2012-13 State Bank of India, Vs. Dy.C.I.T. (TDS), Fund Settlement Link Office, Kanpur. Kanpur. TAN:KNPSO0810F (Appellant) (Respondent) I.T.A. No.304 & 305/Lkw/2017 Assessment Year:2013-14 & 14-15 State Bank o…

State Bank of India, Kanpur vs. Income Tax Officer(TDS)-II, Kanpur

In the result, the appeal is allowed in the terms indicated above

ITA 304/LKW/2017[2013-14]Status: DisposedITAT Lucknow27 Apr 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

…I.T.A. No.76, 22, 304 & 305/Lkw/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.76/Lkw/2017 Assessment Year:2013-14 State Bank of India, Vs. Dy.C.I.T. (TDS), RBO-III, (Admin Office) Kanpur. Main Branch, Kanpur. TAN:KNPSO4068B (Appellant) (Respondent) I.T.A. No.22/Lkw/2017 Assessment Year:2012-13 State Bank of India, Vs. Dy.C.I.T. (TDS), Fund Settlement Link Office, Kanpur. Kanpur. TAN:KNPSO0810F (Appellant) (Respondent) I.T.A. No.304 & 305/Lkw/2017 Assessment Year:2013-14 & 14-15 State Bank o…

State Bank of India, Fund Settlement Office, Kanpur vs. Income Tax Officer (TDS)-II, Kanpur

In the result, the appeal is allowed in the terms indicated above

ITA 22/LKW/2017[2012-13]Status: DisposedITAT Lucknow27 Apr 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

…I.T.A. No.76, 22, 304 & 305/Lkw/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.76/Lkw/2017 Assessment Year:2013-14 State Bank of India, Vs. Dy.C.I.T. (TDS), RBO-III, (Admin Office) Kanpur. Main Branch, Kanpur. TAN:KNPSO4068B (Appellant) (Respondent) I.T.A. No.22/Lkw/2017 Assessment Year:2012-13 State Bank of India, Vs. Dy.C.I.T. (TDS), Fund Settlement Link Office, Kanpur. Kanpur. TAN:KNPSO0810F (Appellant) (Respondent) I.T.A. No.304 & 305/Lkw/2017 Assessment Year:2013-14 & 14-15 State Bank o…

M/S Prestige Estates Projects Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

…spect of the contention that the case laws on if tax is not deducted or short deducted under Chapter XVII the same cannot be recovered from the payer. (i) DIT v. Maersk Co. Ltd. [(2011) 334 ITR 79 (Uttarakhand HC) (ii) Associate Cement Co. Ltd. v. ITO [(2000) 74 ITD 369 (ITAT-Mumbai) (iii) CIT v. Tata Elxsi Ltd. (ITA No.82 of 2008 dated 23.01.2008) In the case of DIT v. Maersk Co. Ltd. (supra), the Hon’ble Uttarakhand High Court held as under:- 53 M/s.Prestige Estates Projects Limited. Looking into the scheme of Chapter XVII of the Income-tax Act, 1961it is clear that the provisions relating to payment of tax an…

State Bank of India - Cuffe Parade Branch, Mumbai vs. ACIT-TDS-3(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 1717/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Jan 2021AY 2012-13
Section 10(5)Section 133ASection 201Section 201(1)Section 201(3)

…ITA No. 1717/Mum/2019 Assessment year: 2012-13 Page 1 of 17 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'G' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Saktijit Dey (Judicial Member)] Assessment year: 2012-13 State Bank of India ……………….………Appellant Cuffe Parade Branch 6 World Trade Centre, Cuffe Parade Mumbai 400 005 [PAN: AACS8577K] Vs. Assistant Commissioner of Income Tax TDS Ward (3)(2), Mumbai ……………………Respondent Appearances by None for the appellant TS Khalsa for the respondent Date of concluding the hearing : January 19, 2021 Date of pronouncement of the order : January 27, 2021 O R D E R Per…

State Bank of India, Jaipur vs. ACIT, Jaipur

In the result, we confirm the findings of the ld CIT(A) and the appeal of

ITA 145/JPR/2017[2013-14]Status: DisposedITAT Jaipur28 Mar 2017AY 2013-14
For Appellant: Smt. Neelam Ashok(C.A.)For Respondent: Shri Prem Prakash Meena(JCIT)
Section 10(5)Section 201(1)

…h have upheld that where the employer has made a bona fide estimate regarding deduction of tax at source, it cannot be regarded as an assessee in default in terms of section 201: • HCL Info System Ltd (95 TTJ 109) (Delhi ITAT) • Associated Cements Co. Ltd. (74 ITD 369) (Mumbai ITAT). • Mahindra & Mahindra (ITA No. 9869 to 9871/Bom/69) (Mumbai ITAT). • CIT v. Nestle India Ltd. (61 ITD 444) (Delhi ITAT) • G.D. Goenka Public School (117 ITD 101) (Delhi ITAT) • Indian Airlines Ltd. (59 ITD 353) (Mumbai ITAT). 19 ITA No. 145 & 146/JP/17 and S.A. No.04 & 05/JP/2017 State Bank of India, Jaipur Vs. ACIT, TDS, Jaipur •…

(i) DIT v. Maersk Co. Ltd. (74 ITD 369) — Cited in 7 Judgments | BharatTax