What is Industrial Development Bank of India v. ITO authority for?

TDS provisions do not apply if the payee is not identified at the time of making provision for an expense. The scheme of TDS requires the payer to know the identity of the recipient of the income.

How many judgments cite Industrial Development Bank of India v. ITO?

36 judgments on BharatTax cite Industrial Development Bank of India v. ITO (107 ITD 45), spanning 2016 to 2026.

Which sections of the Income Tax Act does Industrial Development Bank of India v. ITO come up under?

It is most often cited in judgments turning on Section 40(a)(ia), Section 14A, Section 194H, Section 37(1), Section 195, Section 2(19AA).

Industrial Development Bank of India v. ITO (107 ITD 45)

DCIT- (Ltu)-1, Mumbai vs. Sonata Information Technologies Ltd., Mumbai

Accordingly, ground no. 4 raised by revenue is dismissed

ITA 3244/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Dec 2020AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 3244 & 3245/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15)

For Appellant: Shri Anand Mohan, DRFor Respondent: Shri Vijay Mehta, AR

Section 10ASection 115JSection 143(1)Section 143(2)Section 143(3)Section 40

…is ascertained till then the provision of TDS will not apply. In that proposition, he relied on the following case laws:- a) Apollo Tyres Ltd. Vs DCIT [2017][78 taxmann.com 195], Hon'ble Delhi Tribunal. b) Industrial Development Bank of India Vs. ITO [2007][107 ITD 45], Hon'ble Mumbai Tribunal. 21 I.T.A. No. 3244 & 3245/Mum/2018 M/s Sonata Information Technology Ltd. c) Dishnet Wireless Ltd. Vs. DCIT, [2015][60 taxmann.com 329], Hon'ble Chennai Tribunal. d) Karnataka Power Transmission Corporation Ltd Vs. Dy. CIT(TDS)[2016] 383 ITR 59, Hon'ble Karnataka High Court. e) IBM India P. Ltd Vs. ITO [2015] 128 DTR…

At & T Communication Services India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6322/DEL/2014[2009-10]Status: DisposedITAT Delhi14 Aug 2019AY 2009-10

Bench: Smt Beena A Pillai & Shri Prashant Maharishiat& T Communication Services Vs. Dcit, India Pvt Ltd, Circle-2(1), Vatika Triangle, 3Rd Floor, New Delhi Sushant Lok-1, Block-A, Gurgaon Pan: Aacca8033E (Appellant) (Respondent)

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Shri Raman Chopra, CIT DR

Section 143Section 144CSection 153(1)Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AT& T Communication Services Vs. DCIT, India Pvt Ltd, Circle-2(1), Vatika Triangle, 3rd Floor, New Delhi Sushant Lok-1, Block-A, Gurgaon PAN: AACCA8033E (Appellant) (Respondent) Assessee by : Shri K. M. Gupta, Adv Ms. Chinu Bhasin, AR Ms. Damini Agarwal, AR Revenue by: Shri Raman Chopra, CIT DR Date of Hearing 15/05/2019 Date of pronouncement 14/08/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by AT&T Communications Services India private limi…

Deputy Commissioner of Income-Tax vs. Bajaj Finance Ltd., (Formerly: Bajaj Auto Finance Ltd., Pune

In the result, appeal of Revenue and Cross Objections of assessee are dismissed

ITA 356/PUN/2016[2009-10]Status: DisposedITAT Pune27 Apr 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.356/Pun/2016 यििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri Kirit Kamdar

Section 201Section 271C

…ee identified, all the provisions of TDS are made applicable whether to a resident or to a nonresident as the case may be. In the absence of any identifiable payee, the provisions of TDS are not applicable as was held by the ITAT in the case of IDBI vs. I.T.O 107 ITD 45(Mum). In that the case the facts are as under: 10 CO No.121/PUN/2017 “The assessee, a financial institution, was following financial years as its accounting year. It issued 'regular return bonds'. The terms and conditions for payment of interest on these bonds provided that the assessee was liable to pay interest at the rate of 16 per cent annua…

ITO 33(1)(1), Mumbai vs. Arun Damji Gada, Mumbai

In the result appeal of the Revenue is allowed in part in terms indicated hereinabove

ITA 902/MUM/2015[2010-11]Status: DisposedITAT Mumbai19 Mar 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm Ito 33(1)(1), Vs. Shri Arun Damji Gada R.No.304, 3Rd Floor 403, God Gift, A Wing Bldg No.C-11, Adarsh Nagar Pratyakshakar Bhawan Adarsh Dugdhalya Lane Bkc, Bandra (E) Malad (E) Mumbai - 400051 Mumbai – 400 064 Pan/Gir No. Aabpg3923F Appellant) Respondent) ..

Section 143(3)Section 40

…m can not operate in the absence of identification of the person in whose hands the said expenditure is taxable as income, These facts are squarely covered by the decisions of Hon. ITAT Mumbai in the case of Industrial Bank of India vs Income Tax Officer 2007(107 ITD 45)/293 ITR 267. However from the details or these expenses filed by the AR, it is observed that the entire provisions are not all liable for the tax deductions at source for the various reasons like below the prescribed limits and in the nature of purchase of Raw materials and in some case the required TDS has been deducted but at different point in…

DCIT (TDS) Cir. - 1(2), Mumbai vs. First Source Solutions Ltd., Mumbai

In the result, appeal filed by the revenue for assessment year 2012-2013

ITA 6110/MUM/2016[2012-13]Status: DisposedITAT Mumbai19 Jan 2018AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 The Dcit (Tds)-1 (2), M/S First Source Solutions Ltd., Room No. 803, 5Th Floor, Paradigm, K.G. Mittal Hospital Bldg., B-Wing, Mindspace Link Road, Charni Road (W), Vs. Malad (W), Mumbai - 400002 Mumbai - 400064 Pan: Aaaci8904N (Appellant) (Respondent) Revenue By : Shri S. Padmaja (Cit Dr) Assessee By : Shri F.V. Irani (Ar) Date Of Hearing: 13/12/2017 Date Of Pronouncement: 19/01/2018

For Appellant: Shri F.V. Irani (AR)For Respondent: Shri S. Padmaja (CIT DR)

Section 194HSection 196CSection 201

…t Company prior to the maturity date’ The bonds may be converted into equity shares prior to the maturity date. Our above proposition is fully supported by two decisions of the Mumbai Bench of the ITAT viz, Industries Development Bank of India v/s. ITO (2007) 107 ITD 45 (Mum)’and Pfizer Ltd. v/s ITO (TDS) (ITA No. 1667/M/10). The decision in the case of Pfizer Ltd. is of relevance because in that case the ITAT has held that there was no question of treating the assessee as an “assessee in default” in respect of non- deduction of TDS, even though the assessee had made a provision for ITA No. 7727/14 expenses in it…

Kaya Ltd, Mumbai vs. DCIT (TDS) RG 2(1), Mumbai

Appeal stands allowed for statistical purposes

ITA 4271/MUM/2016[2012-13]Status: DisposedITAT Mumbai17 May 2017AY 2012-13

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 4271/Mum/2016 (िनधा"रण वष" / Assessment Year: 2012-13) Kaya Limited Deputy Commissioner Of 23/C Income Tax (Tds) Mahal Industrial Estate, Range 2(1) बनाम/ Opp. Andheri Bank 7Th Floor Mahakali Caves Road K.G. Mittal Hospital Building Vs. Near Paper Box Charni Road Andheri Mumbai – 400 059 Mumbai – 400 093 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacck-1045-L (अपीलाथ" /Appellant) (""थ" / Respondent) : अपीलाथ" की ओर से / Appellant By : Shri Milin Bakhai, Ld. Ar ""थ" की ओर से/Respondent By : Shri Ravi Chandran, Ld. Dr सुनवाई की तारीख / : 12/05/2017 Date Of Hearing घोषणा की तारीख / : 17/05/2017 Date Of Pronouncement

For Appellant: Shri Milin Bakhai, Ld. ARFor Respondent: Shri Ravi Chandran, Ld. DR

Section 201Section 201(1)Section 40

…ITA No.4271/M/2016 Kaya Limited Assessment Year 2012-13 आयकर अपीलीय अिधकरण “जी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI "ी डी.टी. गरािसया,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 4271/Mum/2016 (िनधा"रण वष" / Assessment Year: 2012-13) Kaya limited Deputy Commissioner of 23/C Income Tax (TDS) Mahal Industrial Estate, Range 2(1) बनाम/ Opp. Andheri Bank 7th Floor Mahakali Caves Road K.G. Mittal Hospital Building Vs. Near Paper Box Charni road Andheri Mumbai – 400 059 Mumbai – 400 093 "…

Rohda Specialtiy Chemicals India Ltd, Mumbai vs. Addl CIT Cir 6(1), Mumbai

Appeal stands dismissed for want of substantial question of law

ITA 830/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Apr 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri C.N. Prasadita No. 830/Mum/2014 : (A.Y : 2009-10) M/S Rhodia Specialty Chemicals Vs. Addl. Cit – Circle 6(1) India Ltd. (Formerly Known As Room No.511, Aayakar Bhawan M/S Albright & Wilson Chemicals Mk Road India Ltd.), Phoenix House, A Wing New Marine Lines 4Th Floor, 462 Senapati Bapat Marg Mumbai – 400 020 Lower Parel (West) Mumbai – 400 013 Pan : Aaaca3841L Ita No. 622/Mum/2014 : (A.Y : 2009-10) Dcit -7(2) Vs. M/S Rhodia Specialty Chemicals Room No.624, Mk Road India Ltd. (Formerly Known As Mumbai – 400 020 M/S Albright & Wilson Chemicals India Ltd.), Phoenix House, A Wing 4Th Floor, 462 Senapati Bapat Marg Lower Parel (West) Mumbai – 400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent)

For Appellant: Shri Manish V ShahFor Respondent: Shri Rajguru M

Section 143(3)

…s reversed in the next year and offered excess provision to tax. He therefore submitted that no disallowance is attracted u/s 40(a)(ia) of the Act. He placed reliance on the decision of Mumbai Bench in the case of Industrial Development Bank of India Vs. ITO [107 ITD 45 (Mum)]. 53. We have heard the rival submissions, perused the orders of the authorities below. The Ld. CIT (Appeals) deleted the addition observing as under : “ I have considered the facts of the case, submission of the appellant and the assessment order, the order of my Ld. Predecessor and Hon’ble ITAT in 38 ITA NO. 830/MUM/2014 and ITA NO. 622/…

DCIT 7(2), Mumbai vs. Albright & Wilson Chemicals India Ltd, Mumbai

Appeal stands dismissed for want of substantial question of law

ITA 622/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Apr 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri C.N. Prasadita No. 830/Mum/2014 : (A.Y : 2009-10) M/S Rhodia Specialty Chemicals Vs. Addl. Cit – Circle 6(1) India Ltd. (Formerly Known As Room No.511, Aayakar Bhawan M/S Albright & Wilson Chemicals Mk Road India Ltd.), Phoenix House, A Wing New Marine Lines 4Th Floor, 462 Senapati Bapat Marg Mumbai – 400 020 Lower Parel (West) Mumbai – 400 013 Pan : Aaaca3841L Ita No. 622/Mum/2014 : (A.Y : 2009-10) Dcit -7(2) Vs. M/S Rhodia Specialty Chemicals Room No.624, Mk Road India Ltd. (Formerly Known As Mumbai – 400 020 M/S Albright & Wilson Chemicals India Ltd.), Phoenix House, A Wing 4Th Floor, 462 Senapati Bapat Marg Lower Parel (West) Mumbai – 400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent)

For Appellant: Shri Manish V ShahFor Respondent: Shri Rajguru M

Section 143(3)

…s reversed in the next year and offered excess provision to tax. He therefore submitted that no disallowance is attracted u/s 40(a)(ia) of the Act. He placed reliance on the decision of Mumbai Bench in the case of Industrial Development Bank of India Vs. ITO [107 ITD 45 (Mum)]. 53. We have heard the rival submissions, perused the orders of the authorities below. The Ld. CIT (Appeals) deleted the addition observing as under : “ I have considered the facts of the case, submission of the appellant and the assessment order, the order of my Ld. Predecessor and Hon’ble ITAT in 38 ITA NO. 830/MUM/2014 and ITA NO. 622/…

ACIT 26(1), Mumbai vs. Devesh Jani, Mumbai

In the result, the appeal of the assessee is allowed whereas the appeal of the revenue is partly allowed

ITA 7071/MUM/2014[2011-12]Status: DisposedITAT Mumbai11 Apr 2017AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Shri Devesh N Jani Vs. Acit 21(2) 372/8 Vasant Chs Ltd., Bhaudaji Mumbai Road, Matunga Mumbai – 400019 Pan No. Aepj2009J Assessment Year: 2011-12 Acit 21(2) Vs. Shri Devesh N Jani R. No. 508, C-10, 5Th Floor, 372/8, Vasant Chs Ltd., Bkc ,Bandra (E), Bhaudaji Road, Matunga, Mumbai – 400051 Mumbai – 400019 Pan No. Aeipj2009J (Appellant) (Respondent)

For Appellant: Shri Malav P. Sheth, ARFor Respondent: Shri Love Kumar, DR

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Shri Devesh N Jani Vs. ACIT 21(2) 372/8 Vasant CHS Ltd., Bhaudaji Mumbai Road, Matunga Mumbai – 400019 PAN No. AEPJ2009J Assessment Year: 2011-12 ACIT 21(2) Vs. Shri Devesh N Jani R. No. 508, C-10, 5th Floor, 372/8, Vasant CHS Ltd., BKC ,Bandra (E), Bhaudaji Road, Matunga, Mumbai – 400051 Mumbai – 400019 PAN No. AEIPJ2009J (Appellant) (Respondent) Assessee by : Shri Malav P. Sheth, AR Revenue by: Shri Love Kumar, DR Date of Hearing : 24/0…

Devesh N Jani, Mumbai vs. ACIT 21(2), Mumbai

In the result, the appeal of the assessee is allowed whereas the appeal of the revenue is partly allowed

ITA 6391/MUM/2014[2011-12]Status: DisposedITAT Mumbai11 Apr 2017AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Shri Devesh N Jani Vs. Acit 21(2) 372/8 Vasant Chs Ltd., Bhaudaji Mumbai Road, Matunga Mumbai – 400019 Pan No. Aepj2009J Assessment Year: 2011-12 Acit 21(2) Vs. Shri Devesh N Jani R. No. 508, C-10, 5Th Floor, 372/8, Vasant Chs Ltd., Bkc ,Bandra (E), Bhaudaji Road, Matunga, Mumbai – 400051 Mumbai – 400019 Pan No. Aeipj2009J (Appellant) (Respondent)

For Appellant: Shri Malav P. Sheth, ARFor Respondent: Shri Love Kumar, DR

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Shri Devesh N Jani Vs. ACIT 21(2) 372/8 Vasant CHS Ltd., Bhaudaji Mumbai Road, Matunga Mumbai – 400019 PAN No. AEPJ2009J Assessment Year: 2011-12 ACIT 21(2) Vs. Shri Devesh N Jani R. No. 508, C-10, 5th Floor, 372/8, Vasant CHS Ltd., BKC ,Bandra (E), Bhaudaji Road, Matunga, Mumbai – 400051 Mumbai – 400019 PAN No. AEIPJ2009J (Appellant) (Respondent) Assessee by : Shri Malav P. Sheth, AR Revenue by: Shri Love Kumar, DR Date of Hearing : 24/0…

Alliance Media & Entertainment P.Ltd, Mumbai vs. ITO (TDS) 1(1), Mumbai

ITA 5947/MUM/2014[2008-09]Status: DisposedITAT Mumbai08 Feb 2017AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm Assessment Year: 2008-09 Alliance Media & Entertainment Ltd. Ito (Tds) 1(1), C/O. Natvarvepari& Co. 8Th Floor, Room No. 804, Oricon House, 4Th Floor, Vs. Ayurvedic Hospital Bldg., 12K. Dubhash Marg Fort Charni Road (W). Mumbai- 400023. Mumbai. Pan No. Aafca3197A (Appellant) (Respondent) Assessment Year: 2008-09 Ito (Tds) 1(1), Alliance Media & Entertainment Ltd. 8Th Floor, Room No. 804, Vs. C/O. Natvarvepari& Co. Ayurvedic Hospital Bldg. Oricon House, 4Th Floor, Charni Road (W) 12K, Dubhash Marg Fort Mumbai. Mumbai-400023. Pan No. Aafca3197A (Appellant) (Respondent)

For Appellant: Ms. Ruchi TamhankarFor Respondent: Sh. Tufail A. Khan

Section 133ASection 201Section 201(1)Section 40

…t paid to the payees (suppliers) being reversed in the books of account, we are of the considered opinion that there would be no liability to deduct tax as no income accrued to the payees (suppliers).” (ii). Industrial Development Bank Of India Vs. ITO (2007) 107 ITD 45 (Mum) Held: "the liability of tax deduction at source is in the nature of a vicarious or substitutionary liability, which presupposes existence of a principal or primary liability. Chapter XVII-B is titled: 'Collection and recovery of tax - deduction of tax at source: This title also indicates that the nature of tax deduction at source obligation…

ACIT, TDS, Noida vs. M/S St Microelectronics Pvt. Ltd., Greater Noida

In the result, the appeal of the Revenue is dismissed

ITA 5597/DEL/2013[2007-08]Status: DisposedITAT Delhi10 Jun 2016AY 2007-08

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2007-08 Asstt. Commissioner Of Income Vs. St Microelectronics Pvt. Ltd., Tax, Tds, Noida Plot No. 11, Knoledge Park-111, Greater Noida Gir/Pan : Aaacs3406M (Appellant) (Respondent) Appellant By Smt. Rishpal Bedi, Sr.Dr Respondent By Sh. K.V.S.R. Krishna, Ca Date Of Hearing 19.04.2016 Date Of Pronouncement 10.06.2016 Order Per O.P. Kant, A.M.: This Appeal Of The Revenue Is Directed Against Order Dated 19/07/2013 Of The Commissioner Of Income-Tax(Appeals), Noida For Assessment Year 2007-08 Raising Following Grounds: “That Cit(A) Has Erred In Law & On Facts In Directing To Delete The Order U/S 201(1)/201(1A) Of The I.T. Act Passed By The Assessing Officer Ignoring The Fact That Assessee Must Follow The Mercantile System Of Accounting For These Payments & Erred In Further Allowing The Assessee To Follow The Cash System Of Accounting For These Payments Solely On The Grund Of Sap Environment Being Followed By The Assessee.” 2. The Facts In Brief Are That During Tax Deducted At Source (Tds) Verification By The Tds Assessing Officer, It Was Observed That Tax Was Not Deducted On Certain Expenses Debited In Profit & Loss. The Assessing Officer Called For The Tax Audit Report In Form No. 3 Cd & Observed That The Auditor Had Also Pointed

Section 145(1)Section 201Section 201(1)Section 40a

…inst various expenses incurred. Further, the appellant company vide its letter dated 10/5/2012 has placed reliance on following: 1. CBDT circular No. 03/2010 dated 2nd March, 2010 2. Decision of Bombay ITAT in the case of IDBI Vs. ITO (Mum) reported in (2007) 107 ITD 45(Mum). The appellant has submitted copy of CBDT’s Circular No. 3/2010 dated 2/3/2010 as referred above which is in respect of TDS u/s. 194A on interest payable by banks. The relevant portion of the said circular is reproduced as under: “As per provisions of section 194A of the Income Tax Act 1961, income tax has to be deducted at source at the time…

Firstsource Solutions Ltd, Mumbai vs. ITO (TDS) WD 1(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 7727/MUM/2014[2011-12]Status: DisposedITAT Mumbai27 May 2016AY 2011-12

For Appellant: Sh.F.V.Irani & N.A.PatadeFor Respondent: Ms. Anupama Shukla

Section 115ASection 143(3)Section 196CSection 201Section 201(1)

…ompany prior to the maturity date; • The bonds may be convel1ed into equity shares prior to the maturity date; Our above proposition is fully supported by two decisions of the Mumbai Bench of the ITAT viz., Industrial Development Bank of India v/s. ITO (2007) 107 ITD 45 (Mum.); and Pfizer Ltd. v/s. ITO (TDS) (ITA No. 1667/M/10). The decision in the case of Pfizer Ltd. is of relevance because in that case the ITAT has held that there was no question of treating the assessee as an "assessee in default" in respect of non- deduction of TDS, even though the assessee had made a provision for expenses in its books of ac…

Asst CIT (TDS) 2(2), Mumbai vs. Pfizer Ltd, Mumbai

In the result, appeals of the revenue as well as cross objection of the assessee i

ITA 2450/MUM/2014[2009-10]Status: DisposedITAT Mumbai25 May 2016AY 2009-10

Bench: Shri R.C.Sharma & Shri Sanjay Gargआयकर अपील सं./Ita No.5053 To 5057/Mum/2013 (िनधा"रण िनधा"रण वष" वष" / Assessment Years :2004-05, 2005-06, 2006-07, िनधा"रण िनधा"रण वष" वष" 2008-09 & 2009-10) Dcit(Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.2450/Mum/2014 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2009-10) िनधा"रण िनधा"रण वष" वष" Acit (Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.141/Mum/2015 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2009-10) वष" M/S Pfizer Limited, Pfizer Vs. Acit (Tds)-2(2), Room No.703, 7Th Floor, Smt. K.G.Mittal Ayurvedic Centre, Patel Estate, S.V.Road, Jogeshwari Hospital Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. राज"व क" क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.Pandian िनधा"रती क" क" क" ओर क" ओर सेसेसेसे /Assessee By ओर ओर : Shri Kirit Kamdar सुनवाई क" तारीख / Date Of Hearing : 29/02/2016 घोषणा क" तारीख/Date Of Pronouncement 25/05/2016

Section 133ASection 201Section 201(1)

…Y.2006-07. He has further invited our attention to the order of the Tribunal dated 31-10-2012 for the A.Y.2007-08 in assessee’s own case, wherein the Tribunal while relying upon another decision of coordinate bench of the Tribunal in the case of IDBI Vs. ITO, 107 ITD 45 (Mum), has held that since the payee is not identifiable at the time of making of provision and further the entire provision has been written back in the next year and the actual amounts paid/credited were subjected to TDS as and when the liability was crystalised or the payments were made and even when the assessee himself had disallowed the enti…

DCIT (TDS) 2(2), Mumbai vs. Pfizer Ltd, Mumbai

In the result, appeals of the revenue as well as cross objection of the assessee i

ITA 5053/MUM/2013[2004-05]Status: DisposedITAT Mumbai25 May 2016AY 2004-05

Bench: Shri R.C.Sharma & Shri Sanjay Gargआयकर अपील सं./Ita No.5053 To 5057/Mum/2013 (िनधा"रण िनधा"रण वष" वष" / Assessment Years :2004-05, 2005-06, 2006-07, िनधा"रण िनधा"रण वष" वष" 2008-09 & 2009-10) Dcit(Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.2450/Mum/2014 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2009-10) िनधा"रण िनधा"रण वष" वष" Acit (Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.141/Mum/2015 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2009-10) वष" M/S Pfizer Limited, Pfizer Vs. Acit (Tds)-2(2), Room No.703, 7Th Floor, Smt. K.G.Mittal Ayurvedic Centre, Patel Estate, S.V.Road, Jogeshwari Hospital Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. राज"व क" क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.Pandian िनधा"रती क" क" क" ओर क" ओर सेसेसेसे /Assessee By ओर ओर : Shri Kirit Kamdar सुनवाई क" तारीख / Date Of Hearing : 29/02/2016 घोषणा क" तारीख/Date Of Pronouncement 25/05/2016

Section 133ASection 201Section 201(1)

…Y.2006-07. He has further invited our attention to the order of the Tribunal dated 31-10-2012 for the A.Y.2007-08 in assessee’s own case, wherein the Tribunal while relying upon another decision of coordinate bench of the Tribunal in the case of IDBI Vs. ITO, 107 ITD 45 (Mum), has held that since the payee is not identifiable at the time of making of provision and further the entire provision has been written back in the next year and the actual amounts paid/credited were subjected to TDS as and when the liability was crystalised or the payments were made and even when the assessee himself had disallowed the enti…

M/S Te Connectivity India Private Limited, Bangalore vs. CIT, Bangalore

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

ITA 3/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 May 2016AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raom/S.Te Connectivity India Pvt. Ltd. ‘Te’ Park, 22B, Doddenakundi 2Nd Phase, Industrial Area, Whitefield Road, Bangalore-560048. … Appellant Pan: Aabct 7374 C Vs. Income-Tax Officer (Ltu)(Tds) Bangalore. … Respondent

For Appellant: Shri Pravin Kishore Prasad, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)

Section 133(6)Section 201Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.TE Connectivity India Pvt. Ltd. ‘TE’ Park, 22B, Doddenakundi 2nd Phase, Industrial Area, Whitefield Road, Bangalore-560048. … Appellant PAN: AABCT 7374 C Vs. Income-tax Officer (LTU)(TDS) Bangalore. … Respondent Appellant by : Shri Pravin Kishore Prasad, CA. Respondent by : Shri Sunil Kumar Agarwala, JCIT(DR) Date of hearing : 25/04/2016 Date of pronouncement : 25/05/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee-company direc…

Industrial Development Bank of India v. ITO