Inter Globe Aviation Ltd. v. ACIT

114 Taxmann.com 460Reported decision2020#10091 most cited

What is Inter Globe Aviation Ltd. v. ACIT authority for?

Tax deductor is liable for TDS on year-end provisions for expenses if these represent ascertained liabilities. Failure to deduct tax on such provisions can lead to consequences under Section 201(1A).

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

Inter Globe Aviation Ltd. v. ACIT · TDS on year-end provisions · ascertained liabilities · Section 201(1A) · Section 40(a)(ia) · tax deducted at source · income tax act

Sections most often in play

Section 1941Section 194CSection 194HSection 194JSection 195Section 201(1)Section 201(1A)Section 40(a)(ia)

Issues it is cited on

tds on commissioninterest under section 201(1a)section 194hsection 194jpermanent account numbersection 192section 17section 201(1a)advance taxsection 201tax deducted at sourcefair market value

Judgments citing Inter Globe Aviation Ltd. v. ACIT

Embassy Property Developments Private Limited, Bangalore vs. DCIT, Circle-1(1), Bangalore

ITA 1031/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Ms. Nimashri K.A., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 201Section 201(1)Section 250Section 40

…ITA No.1031/Bang/2025 Embassy Property Developments Private Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Embassy Property Developments Private Limited No.150, Embassy Point, CIT Infantry Road Vs. TDS Circle-1(1) Bengaluru 560 001 Bengaluru PAN NO :AAACD6927A APPELLANT RESPONDENT Appellant by : Ms. Nimashri K.A., A.R. Respondent by : Sri Shivanand H Kalakeri, D.R. Date of Hearing : 02.12.2025 Date of Pronouncement : 23.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMB…

M/S. Knowledge Hut Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-4(3)(1), Bangalore

In the result, the appeal filed by the assessee stands allowed

ITA 466/BANG/2023[2018-19]Status: DisposedITAT Bangalore21 Sept 2023AY 2018-19

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2018-19 M/S. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14Th Main Road, Of Income Tax, Hosur Sarjapura Road, Circle - 4(3)(1), Bangalore – 560 102. Vs. Bangalore. Pan: Aaecc4762E Appellant Respondent & Assessment Year : 2018-19 M/S. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14Th Main Road, Of Income Tax, Hosur Sarjapura Road, Nfac, Bangalore – 560 102. Delhi. Vs. Pan: Aaecc4762E Appellant Respondent Assessee By : Shri P. Murali Mohan Rao, Ca Revenue By : Shri Nischal .B, Addl. Cit (Dr) Date Of Hearing : 13-09-2023 Date Of Pronouncement : 21-09-2023

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Nischal .B, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14th Main Road, of Income Tax, Hosur Sarjapura Road, Circle - 4(3)(1), Bangalore – 560 102. Vs. Bangalore. PAN: AAECC4762E APPELLANT RESPONDENT & Assessment Year : 2018-19 M/s. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14th Main Road, of Income Tax, Hosur Sarjapura Road, NFAC, Bangalore – 560 102. Delhi. Vs. PAN: AAECC4762E APPELLANT RESPONDENT Asses…

M/S. Knowledge Hut Solutions Private Limited, Bangalore vs. DCIT, NFAC, Delhi, Bangalore

In the result, the appeal filed by the assessee stands allowed

ITA 281/BANG/2023[2018-19]Status: DisposedITAT Bangalore21 Sept 2023AY 2018-19

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2018-19 M/S. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14Th Main Road, Of Income Tax, Hosur Sarjapura Road, Circle - 4(3)(1), Bangalore – 560 102. Vs. Bangalore. Pan: Aaecc4762E Appellant Respondent & Assessment Year : 2018-19 M/S. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14Th Main Road, Of Income Tax, Hosur Sarjapura Road, Nfac, Bangalore – 560 102. Delhi. Vs. Pan: Aaecc4762E Appellant Respondent Assessee By : Shri P. Murali Mohan Rao, Ca Revenue By : Shri Nischal .B, Addl. Cit (Dr) Date Of Hearing : 13-09-2023 Date Of Pronouncement : 21-09-2023

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Nischal .B, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14th Main Road, of Income Tax, Hosur Sarjapura Road, Circle - 4(3)(1), Bangalore – 560 102. Vs. Bangalore. PAN: AAECC4762E APPELLANT RESPONDENT & Assessment Year : 2018-19 M/s. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14th Main Road, of Income Tax, Hosur Sarjapura Road, NFAC, Bangalore – 560 102. Delhi. Vs. PAN: AAECC4762E APPELLANT RESPONDENT Asses…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 133/MUM/2023[2019-20]Status: DisposedITAT Mumbai16 Aug 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 132/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 131/MUM/2023[2017-18]Status: DisposedITAT Mumbai16 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 130/MUM/2023[2016-17]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 129/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 128/MUM/2023[2014-15]Status: DisposedITAT Mumbai16 Aug 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketings India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 127/MUM/2023[2013-14]Status: DisposedITAT Mumbai16 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

Inter Globe Aviation Ltd. v. ACIT (114 Taxmann.com 460) — Cited in 10 Judgments | BharatTax