Kerala State Stamp Vendors Association v. Office of the Accountant General and Others

282 ITR 7High Court2006#12550 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2014 to 2022.

Judgments citing Kerala State Stamp Vendors Association v. Office of the Accountant General and Others

M/S Te Connectivity India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-2 Ltpu, Bangalore

In the result, the appeal by the assessee is treated as partly allowed for 37

ITA 3373/BANG/2018[2014-15]Status: DisposedITAT Bangalore25 Feb 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.3373/Bang/2018 Assessment Year : 2014-15 M/S. Te Connectivity India Private Limited, Vs. Acit, Te Park, 22B, Doddenakundi Corporation, 2Nd Circle - 2, Large Taxpayer Unit, Phase, Industrial Area, Whitefield Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 7374 C Assessee Respondent Assessee By : Shri. Sriram Seshadri, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 22.02.2022 Date Of Pronouncement : 25.02.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. Sriram Seshadri, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.3373/Bang/2018 Assessment Year : 2014-15 M/s. TE Connectivity India Private Limited, Vs. ACIT, TE Park, 22B, Doddenakundi Corporation, 2nd Circle - 2, Large Taxpayer Unit, Phase, Industrial Area, Whitefield Road, Bengaluru. Bengaluru – 560 048. PAN : AABCT 7374 C ASSESSEE RESPONDENT Assessee by : Shri. Sriram Seshadri, Advocate Revenue by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru Date of hearing : 22.02.2022 Date of Pronouncement : 25.02.2022 O R D…

The Karur Vysya Bank Ltd, Bellary vs. Assistant Commissioner of Income Tax TDS Circle, Hubli-Dharwad

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

ITA 2886/BANG/2017[2011-12]Status: DisposedITAT Bangalore01 Oct 2019AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri Ananthan, C.AFor Respondent: Shri R.N Siddappapji, Addl. CIT (DR)

Section 12ASection 133ASection 194ASection 197ASection 201Section 201(1)

…Section 194H of the Act had no application. Thus, holding that a contract of agency did not exist. 9. Similar view has been expressed by the Kerala High Court in Kerala State Stamp Vendors Association versus Office of the Accountant General and Others (2006) 282 ITR 7 (Kerala), wherein it held:- Page 14 of 19 "No doubt, payment of commission or brokerage in relation to sale or purchase of goods also would attract deduction of tax at source under section 194H of the Act. However, such situation arises only when there is involvement of services of a third party on payment other than the seller and the purchaser o…

DCIT 9(3)(2), Mumbai vs. Futura Value Retail Ltd, Mumbai

In the result, the appeal of the Revenue in ITA no

ITA 6705/MUM/2016[2012-13]Status: DisposedITAT Mumbai04 Jul 2019AY 2012-13

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6705/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Acit-9(3)(2), M/S. Future Value 418, 4Th Floor, Retail Ltd., Aayakar Bhavan, Knowledge House, V. Mumbai-400020 Shyam Nagar, Off Jogeshwari Vikhroli Link Road, Jogeshwari (E), Mumbai-400060 स्थायी ऱेखा सं./ Pan: Aaecp3041P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Sushil Kumar Poddar (Dr) Assessee By: Ms. Dinkle Hariya सुनवाई की तारीख /Date Of Hearing : 12.06.2019 घोषणा की तारीख /Date Of Pronouncement : 04.07.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 6705/Mum/2016, Is Directed Against Appellate Order Dated 23.08.2016, Passed By Learned Commissioner Of Income Tax (Appeals)-16,Mumbai (Hereinafter Called “The Cit(A)”) In Ita No. Cit(A)/ I.T.305/Dcit-9(3)(2)/2015-16, For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 29.03.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.6705/Mum/2016

For Appellant: Ms. Dinkle HariyaFor Respondent: Shri. Sushil Kumar Poddar (DR)

Section 143(3)Section 14ASection 194HSection 194JSection 40

…as of sale and Section 194H of the Act had no application. Thus, holding that a contract of agency did not exist. 10. Similar view has been expressed by the Kerala High Court in Kerala State Stamp Vendors Association v. Office of the Accountant General [2006] 282 ITR 7/150 Taxman 30 wherein it held:— "No doubt, payment of commission or brokerage in relation to sale or purchase of goods also would attract deduction of tax at source under section 194H of the Act. However, such situation arises only when there is involvement of services of a third party on payment other than the seller and the purchaser of goods or…

DCIT, New Delhi vs. M/S. Sistema Shyam Teleservices Ltd., New Delhi

Appeals are allowed and the judgment of the Tribunal on this aspect is set aside

ITA 5083/DEL/2013[2010-11 (F.Y.- 2009-10)]Status: DisposedITAT Delhi15 May 2019

Bench: Shri Prashant Maharishi & Shri K.N.Charydcit, Vs. Sistema Shyam Teleservices Circle-5(1), Ltd, New Delhi A-60, Naraina Industrial Area, Phase-I, New Delhi Pan: Aaccs1709H (Appellant) (Respondent)

For Appellant: Shri Alok Vasant, CAFor Respondent: Shri N.K. Bansal, Sr. DR

Section 194HSection 201

…supply and delivery of SIM cards and other recharge coupons, there is no sale and purchase of goods, but only of providing services ; (2) The hon'ble Kerala High Court in the case of Kerala Stamp Vendors Association v. Office of the Accountant General [2006] 282 ITR 7 and M. S. Hameed v. Director of State Lotteries [2001] 249 ITR 186 (Ker) and the hon'ble High Court of Gujarat in the case of Ahmedabad Stamp Vendors Association v. Union of India [2002] 257 ITR 202 have treated the subject transactions as transaction of pur chase and sale of goods ; (3) The assessee-company as a service provider is always the own…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…48 ITR 378 (SC) ii) Chief Treasury Officer v. UOI: 355 ITR 484 (All. HC) iii) Roorkee Stamp Vendor Association v. State of Uttarakhand & Ors: WP No. 422/2013 (Uttkd.) iv) Kerala State Stamp Vendors Associations Vs. Office Of The Accountant-general and Others: 282 ITR 7 (Ker.) v) CIT v. Mother Dairy Ltd. (Del.)(HC): 249 CTR 559 (Del.) vi) CIT v Intervet India (P) Ltd.:268 CTR 429 (Bom.) vii) CIT v. Mother Dairy Ltd.: ITA No. 1925/2010 (Del.)(HC) viii) Jai Drinks (P) Ltd.: 336 ITR 383 (Del.) ix) S.R.L. Ranbaxy v. ACIT: 143 TTJ 265 (Del.) x) Kotak Securities Limited vs. DCIT: 2012 50 SOT 158 (Mum.i) xi) Government M…

ITO TDS 3(3), Mumbai vs. Super Religare Laboratoris Ltd, New Delhi

In the result, the appeals filed by the Revenue are dismissed

ITA 4579/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos. 4579 & 4580/Mum/2014 ("नधा"रण वष" / Assessment Years:2008-09 & 2009-10 The Ito, Tds-3(3), M/S. Super Religare बनाम/ Smt. K.G. Mittal Ayurvedic Laboratories Ltd., Vs. Hospital Bldg., Plot No. Charni Road (W), D-3, A Wing, 2Nd Floor, Mumbai-400 002 Distyrict Centre, Saket, New Delhi-110 017 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacs 2809J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Kailash Gaikwad अपीलाथ" ओर से/ Appellant By: ""यथ" क" ओर से/Respondent By: Shri Yogesh Thar

For Respondent: Shri Yogesh Thar

Section 194Section 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “E ” BENCH, MUMBAI BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, JUDICIAL MEMBER आयकर अपील सं /I.TA Nos. 4579 & 4580/Mum/2014 ("नधा"रण वष" / Assessment Years:2008-09 & 2009-10 The ITO, TDS-3(3), M/s. Super Religare बनाम/ Smt. K.G. Mittal Ayurvedic Laboratories Ltd., Vs. Hospital Bldg., Plot No. Charni Road (W), D-3, A Wing, 2nd Floor, Mumbai-400 002 Distyrict Centre, Saket, New Delhi-110 017 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACS 2809J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Kailash Gaikwad अपीलाथ" ओ…

ACIT, Mangalore vs. M/S Corporation Bank, Mangalore

In the result, appeal of the revenue stands dismissed

ITA 1264/BANG/2013[2011-12]Status: DisposedITAT Bangalore11 Mar 2015AY 2011-12

Bench: Shri Rajpal Yadav & Shri Abraham P George

For Appellant: Shri S. Ananthan, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT

Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viiia)

…ection 194H of the Act had no application. Thus, holding that a contract of agency did not exist. 10. Similar view has been expressed by the Kerala High Court in Kerala State Stamp Vendors Association versus Office of the Accountant General and Others (2006) 282 ITR 7 (Kerala), wherein it held:- "No doubt, payment of commission or brokerage in relation to sale or purchase of goods also would attract deduction of tax at source under section 194H of the Act. However, such situation arises only when there is involvement of services of a third 44 ITA Nos.1264 & 1352(B)/13 party on payment other than the seller an…

The Commissioner of Income Tax-II vs. Jds Apparels Private Limited

ITA/608/2014HC Delhi18 Nov 2014

Section 133ASection 143(3)Section 194DSection 194HSection 260ASection 40

…Page 8 of 15 10. Similar view has been expressed by the Kerala High Court in Kerala State Stamp Vendors Association versus Office of the Accountant General and Others (2006) 282 ITR 7 (Kerala), wherein it held:- “No doubt, payment of commission or brokerage in relation to sale or purchase of goods also would attract deduction of tax at source under section 194H of the Act. However, such situation arises only when there is involvement of services of a third party on payment other than the seller and the purchaser of goods o…