Jahangir Biri Factory (P) Ltd. v. DCIT

126 TTJ 567Income Tax Appellate Tribunal2009#19001 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing Jahangir Biri Factory (P) Ltd. v. DCIT

DCIT(TDS)-2(3), MUMBAI, MUMBAI vs. TATA AIA LIFE INSURANCE COMPANY LIMITED,, MUMBAI

In the result Ground No. 1(c) raised by the revenue is also dismissed

ITA 563/MUM/2019[2009-10]Status: DisposedITAT Mumbai20 Oct 2022AY 2009-10

Bench: Shriaby T Varkey & Shri Gagan Goyaldcit (Tds)-2(3), Room No. 718, K.G. Mittal Ayurvedic Hospital Building, Charni Road, Mumbai-400002. ...... Appellant Vs. Tata Aia Life Insurance Co. Ltd. 14Th Floor, Tower-A, Peninsula Business Park, Senapati Bapat Marg, Lower Parel, Mumbai-400013. Pan: Aabct3784C ..... Respondent Appellant By : Smt. Mahita Nair- Cit (Dr) Respondent By : Sh. Hiten Chande Date Of Hearing : 25/07/2022 Date Of Pronouncement : 20/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Revenue Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-60, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 30.11.2018 Passed Under Section 201(1) / 201(1A) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2009-10. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Smt. Mahita Nair- CIT (DR)For Respondent: Sh. Hiten Chande
Section 133ASection 194Section 194CSection 194JSection 201(1)

…ng decision of Co- ordinate benches a. Kirloskar Oil Engine Ltd. (2016) 678 taxmann.com 204 (Pune-Trib.) b. Bharat Forge Limited (2013) 144 ITD 455 (Pune – Trib.) c. ITCl Ltd. (2015) 57 taxmann.com 192 (Kolkata- ITAT) d. Jahangir Biri Factory 9p.) Ltd. (2009) 126 TTJ 567 (Kolkata – ITAT) Based on above discussion and applicability of section 194J clause (ba) on based 1-07-2012, we found no error in the decision of Ld. CIT (A). We confirm the findings Ld. CIT (A) resultantly ground no 1(a) raised by the revenue is dismissed ii. Outsourcing expenses Out sourcing expenses were made to various vendors for various ser…

ASST CIT 10 (1)(1), MUMBAI vs. M/S INDOFIL INDUSTRIES LTD., MUMBAI

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is partly allowed for statistical purposes

ITA 8049/MUM/2019[2012-13]Status: DisposedITAT Mumbai18 Aug 2021AY 2012-13
Section 10ASection 115JSection 143(3)

…irly conceded the above position and therefore, we find no infirmity in the order of CIT(A) and hence, this ground of the revenue is also dismissed. Further, our view is fortified by the decision of Kolkata Tribunal in Jahangir Biri Factory Pvt. Ltd. Vs. DCIT 126 TTJ 567 wherein it has been observed that where commission is paid to directors as per their terms of employment for work done in their capacity as whole time directors, such commission should be treated as an incentive in addition to salary and same would not come within the purview of commission and brokerage as defined in Section 194H nor a fees for T…

DCIT, CIR-8(1), KOLKATA, KOLKATA vs. M/S EIH LTD., KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 153/KOL/2016[2011-2012]Status: DisposedITAT Kolkata12 Jan 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-8(1), Kolkata -Vs- M/S Eih Limited [Pan: Aaace 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/S Eih Limited -Vs- Dcit, Circle-8(1), Kolkata [Pan: Aaace 6898 B] (Appellant) (Respondent) For The Appellant : Shri Kanchun Kaushal,Ar For The Department : Shri G.Mallikarjuna, Cit Dr Date Of Hearing : 26.10.2017 Date Of Pronouncement : 12.01.2018 Order Per Bench:

For Appellant: Shri Kanchun Kaushal,ARFor Respondent: Shri G.Mallikarjuna, CIT DR
Section 14ASection 14A(2)

…ector of the company’ . This amendment is only prospective in nature and cannot be made applicable for the year under consideration. The assessee placed reliance decision of this tribunal in the case of Jahangir Biri Factory (P) Ltd vs DCIT reported in (2009) 126 TTJ 567 (Kolkata Trib)wherein the tribunal on identical facts held that commission to directors is not in the nature of commission or brokerage as envisaged u/s 194H of the Act nor as fees for professional or technical services u/s 194J of the Act. The ld DRP decided the issue in favour of the assessee . Aggrieved, the revenue is in appeal before us on t…

EIH LTD.,KOLKATA vs. THE DCIT, CIR-8(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 110/KOL/2016[2011-2012]Status: DisposedITAT Kolkata12 Jan 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-8(1), Kolkata -Vs- M/S Eih Limited [Pan: Aaace 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/S Eih Limited -Vs- Dcit, Circle-8(1), Kolkata [Pan: Aaace 6898 B] (Appellant) (Respondent) For The Appellant : Shri Kanchun Kaushal,Ar For The Department : Shri G.Mallikarjuna, Cit Dr Date Of Hearing : 26.10.2017 Date Of Pronouncement : 12.01.2018 Order Per Bench:

For Appellant: Shri Kanchun Kaushal,ARFor Respondent: Shri G.Mallikarjuna, CIT DR
Section 14ASection 14A(2)

…ector of the company’ . This amendment is only prospective in nature and cannot be made applicable for the year under consideration. The assessee placed reliance decision of this tribunal in the case of Jahangir Biri Factory (P) Ltd vs DCIT reported in (2009) 126 TTJ 567 (Kolkata Trib)wherein the tribunal on identical facts held that commission to directors is not in the nature of commission or brokerage as envisaged u/s 194H of the Act nor as fees for professional or technical services u/s 194J of the Act. The ld DRP decided the issue in favour of the assessee . Aggrieved, the revenue is in appeal before us on t…

Jahangir Biri Factory (P) Ltd. v. DCIT (126 TTJ 567) — Cited in 4 Judgments | BharatTax