ITO (TDS) v. Wadhwa & Associates Realtors (P) Ltd.

36 Taxmann.com 526Income Tax Appellate Tribunal2013#12684 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2017.

Judgments citing ITO (TDS) v. Wadhwa & Associates Realtors (P) Ltd.

Tamilnadu Industrial Development Corporation Limited, Chennai vs. ACIT, Chennai

In the result, the assessee’s appeal is treated as allowed for statistical

ITA 745/CHNY/2017[2009-10]Status: DisposedITAT Chennai14 Aug 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri SumathiVenkatraman, JCIT

Section 143(3)Section 263

…capital payment not to be subjected to Section 194-I. In the following cases, it has been held that upfront lumpsum payment is not taxable in the hands of the recipient. ITO Vs Navi Mumbai SEZ P Ltd - 147 ITD 0261 (Mum) ITO Vs Wadhwa& Associates Realtors - 36 Taxmann.com 526 (Mum) ITO Vs DhirendraRamjiVoraRanjiLakhanshi - ITA 3179 /Mum/20 12 dt 09.04.2014 ITO Vs Earnest Towers P Ltd - ITA No 265/Kol/2012 . 4.4 This being so, the AR submitted that Rs.1412.80 cannot be assessed as lease rent and the decision of the Assessing officer is contrary to the decision of the Jurisdictional High Court as well as the…

ITO (TDS) 1(2)(2), Mumbai vs. Enam Financial Consultants P.Ltd, Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 4421/MUM/2015[2010-11]Status: DisposedITAT Mumbai26 Apr 2017AY 2010-11

Bench: Shri G.S.Pannu & Shri C.N.Prasad

For Appellant: Shri A.K.NayakFor Respondent: Shri Manish Desai

Section 194Section 201Section 201(1)

…आयकर अपीलीय अधिकरण " ई ” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI C.N.PRASAD, JUDICIAL MEMBER ITA NO.4421/MUM/2015 : (A.Y : 2010-11) ITA NO.4422/MUM/2015 : (A.Y : 2011-12) ITO (TDS) -1(2)(2) Vs. M/s Enam Financial Consultants R.No.812, K.G.Mittal Hospital Bldg. Pvt. Ltd Charni Road 44, 2nd Floor, Khatau Building Mumbai – 400 002 Sahid Bhagat Singh Road Fort, Bank Street Mumbai – 400 023 PAN : AAACE1052H (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant by : Shri A.K.Nayak प्रत्यर्थी की ओर से…

ITO (TDS) 1(2)(2), Mumbai vs. Enam Financial Consultants P. Ltd, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3639/MUM/2015[2009-10]Status: DisposedITAT Mumbai22 Feb 2017AY 2009-10

Bench: Shri Cn Prasad & Shri Ashwani Taneja: (A.Y : 2009-10) Ito (Tds) 1(2)(2) Vs. M/S Enam Financial R.No.812 K.G. Mittal Hospital Bldg., Consultants Pvt. Ltd. Charni Road 44, 2Nd Floor, Khatau Mumbai – 400 002 Building, Sahid Bhagat Singh Road, Fort, Bank Street Mumbai – 400 023 Pan : Aaace1052H (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant By : Mrs Beena Santosh प्रत्यर्थी की ओर से Respondent By : Shri Manish D Desai सुनवाई की तारीख / Date Of Hearing : 16/02/2017 घोषणा की तारीख Date Of Pronouncement : 22/02/2017

For Appellant: Mrs Beena SantoshFor Respondent: Shri Manish D Desai

Section 194Section 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण “जी ” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI CN PRASAD, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER : (A.Y : 2009-10) ITO (TDS) 1(2)(2) Vs. M/s Enam Financial R.No.812 K.G. Mittal Hospital Bldg., Consultants Pvt. Ltd. Charni Road 44, 2nd Floor, Khatau Mumbai – 400 002 Building, Sahid Bhagat Singh Road, Fort, Bank Street Mumbai – 400 023 PAN : AAACE1052H (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant by : Mrs Beena Santosh प्रत्यर्थी की ओर से Respondent by : Shri Manish D Desai सुनवाई की तारी…

It (TDS) 3(3), Mumbai vs. Sonata Realty P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2473/MUM/2014[2008-09]Status: DisposedITAT Mumbai18 Nov 2016AY 2008-09

Bench: Shri D. Karunakara Rao & Shri Ram Lal Negi

For Appellant: Shri Akhilendra Yadav, DRFor Respondent: None

Section 194Section 201(1)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER I.T.A. No.2473/M/2014 (AY: 2012-2013) फनाभ/ ITO (TDS)-3(3), M/s. Sonata Realty Pvt Ltd., 1010, 10 th Floor, Smt. K.G. Mittal 8-Shah Industrial Estate, Vs. Ayurvedic Hospital Building, Off. Veera Desia Road, Charni Road (W), Mumbai – Andheri (W), 400002. Mumbai – 400053. स्थामी रेखा सं./ PAN : AAACK3795M (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant by : Shri Akhilendra Yadav, DR प्रत्मथी की ओय से/ Respondent by : None सुनवाई की तायीख / Dat…

It (TDS) 3(3), Mumbai vs. Skyline Construction Company Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2472/MUM/2014[2012-13]Status: DisposedITAT Mumbai03 Nov 2016AY 2012-13

Bench: Shri D. Karunakara Rao & Shri Ram Lal Negi

For Appellant: Shri Akhilendra Yadav, DRFor Respondent: Shri J.P. Bairagra

Section 194Section 201(1)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER I.T.A. No.2472/M/2014 (AY: 2012-2013) फनाभ/ ITO (TDS)-3(3), RNA Corporate Park, Next to 1010, 10 th Floor, Smt. K.G. Mittal Collector‟s Office, Kalanagar, Vs. Ayurvedic Hospital Building, Bandra (E), Mumbai – 400051. Charni Road (W), Mumbai – 400002. स्थामी रेखा सं./ PAN : AACPA8301L (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant by : Shri Akhilendra Yadav, DR प्रत्मथी की ओय से/ Respondent by : Shri J.P. Bairagra सुनवाई की तायीख / Date of H…

TRO (TDS) RG 3, Mumbai vs. Shree Hazarimal Somani Memorial Trust, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 3124/MUM/2014[2010-11]Status: DisposedITAT Mumbai13 May 2016AY 2010-11

Bench: Shri Sanjay Arora & Shri Pawan Singhassessment Year: 2010-11 Tax Recovery Officer (Tds) M/S Shree Hazarimal Somani Rg.-3, R.No. 1013, 10Th Floor, Memorial Trust, 214, Empire House, 3Rd Floor, Dr. D.N. Road, Smt. K.G. Mittal Ayurvedic Vs. Hospital Building, Charni Fort, Mumbai-400001. Road, Mumbai-400002. Pan: Aaats1884L (Appellant) (Respondent)

For Appellant: Shri Darshan B. GandhiFor Respondent: Shri Kailash Gaikwad (DR)

Section 194Section 194ISection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 Tax Recovery Officer (TDS) M/s Shree Hazarimal Somani Rg.-3, R.No. 1013, 10th Floor, Memorial Trust, 214, Empire House, 3rd Floor, Dr. D.N. Road, Smt. K.G. Mittal Ayurvedic Vs. Hospital Building, Charni Fort, Mumbai-400001. Road, Mumbai-400002. PAN: AAATS1884L (Appellant) (Respondent) Revenue by : Shri Kailash Gaikwad (DR) Assessee by : Shri Darshan B. Gandhi (AR) Date of hearing : 10.05.2015 Date of Pronouncement : 13.05.2016 O R D E R…

ITO (TDS) 1(1), Mumbai vs. Abhinav Builders, Navi Mumbai

In the result, the appeal of the revenue stands dismissed

ITA 6868/MUM/2012[2009-10]Status: DisposedITAT Mumbai15 Mar 2016AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6868/Mum/2012 (ननधधारण वषा / Assessment Year : 2009-10)

For Appellant: Shri S S KemwalFor Respondent: Shri Prakash G Jhunjhunwala

Section 194Section 194ISection 201(1)Section 44

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ए” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री अमभत शुक्रा, न्मायमक सदस्म एवं श्री याजेश कुभाय, रेखा सदस्म के सभक्ष । BEFORE SHRI AMIT SHUKLA, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.6868/Mum/2012 (ननधधारण वषा / Assessment Year : 2009-10) Income Tax Officer बनधम/ M/s Abhinav Builder, 101-A, Vardhaman Enclave, (TDS) 1(1), Vs. Plot No.3/D, Sector-20, Room No.804, Airoli, K G Mittal Hospital Bldg, Navi Mumbai-400708. Charni Road, Mumbai-400002. स्थधयी ऱेखध सं./ PAN : AABFA1351P (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से…

ITO (TDS) 2(5), Mumbai vs. Oriental Bank of Commerce, Mumbai

The appeals of the Revenue are dismissed

ITA 1300/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 Nov 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Jason P. Boaz

Section 194

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जॉसन पी. बोज, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Jason P. Boaz, Accountant Member ITA NO.1300 & 1301/Mum/2014 Assessment Year 2009-10 & 2010-11 Income Tax Officer (TDS)- M/s Oriental Bank of 2(5), Commerce, बनाम/ Room No.703, Smt. K.G. Maker Tower, ‘F’, 14th Floor, Vs. Mittal Hospital Bldg., Cuffe Parade, Charni Road (West), Mumbai-40005 Mumbai-400002 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAACO0191M राज"व क" ओर से / Revenue…