Kotak Securities Ltd. v. DCIT

18 Taxmann.com 48Income Tax Appellate Tribunal2012#6202 most cited

What is Kotak Securities Ltd. v. DCIT authority for?

Payment of commission for bank guarantee is not covered by Section 194H of the Income Tax Act. TDS is not required on such payments as they do not represent commission or brokerage in the context of agency.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2025.

Also referred to as

Kotak Securities Ltd. v. DCIT · Section 194H · TDS · commission · brokerage · bank guarantee commission · agency · Mumbai ITAT

Also reported as

50 SOT 158147 TTJ 443

Judgments citing Kotak Securities Ltd. v. DCIT

M/S Ceat Ltd, Mumbai vs. Income Tax Officer OSD TDS Circle 1(1), Mumbai

ITA 6425/MUM/2024[2019-20]Status: DisposedITAT Mumbai28 Mar 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Nishant Thakkar, Ld. A.R. &For Respondent: Shri Mahesh Pamnani, Ld. Sr. D.R
Section 133Section 194CSection 194HSection 201(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA Nos.6419, 6420, 6421, 6422, 6423, 6424 & 6425/M/2024 Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 M/s. CEAT Limited, 463, RPG House, Dr. Annie Besant Road, Worli Mumbai Maharashtra – 400 030 PAN: AAACC1645G (Appellant) Vs. Income Tax Officer, OSD TDS Circle 1(1), 411, 4th Floor, Cumballa Hill MTNL Bldg., Pedder Road, Dr. Gopalrao Deshmukh Marg, Mumbai – 400 026 (Respondent) Present for: Assessee by : Shri Nishant T…

Addl.CIT, Special Range-2, New Delhi vs. Beumer Technology India P.Ltd, Mumbai

In the result, the appeal is dismissed

ITA 5980/DEL/2017[2013-14]Status: DisposedITAT Delhi16 Feb 2022AY 2013-14

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14

Section 143(3)Section 154Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 Addl. CIT, Vs. M/s. Beumer Technology India Special Range-2, P. Ltd. (Earlier know as M/S. New Delhi Enexco Technologies India Ltd.) 1, Prabhat Bhawan, 2nd Floor, 96, LBS Marg, Vikhroli (West), Mumbai PAN :AACCB3959N (Appellant) (Respondent) Appellant by None Respondent by Sh. Satpal Gulati, CIT (DR) Date of hearing 20.01.2022 Date of pronouncement 16.02.2022 ORDER PER SAKTIJIT DEY, JM: This is an appeal by the Revenue against the order da…

National Cooperative Development Corporation, New Delhi vs. DCIT, Circle- 17(2), New Delhi

In the result, appeal filed by assessee is allowed

ITA 4309/DEL/2017[2013-14]Status: DisposedITAT Delhi04 Dec 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri K.V.S.R. Krishna, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 143(3)Section 197ASection 40Section 40a

…en on merit, we found that bank guarantee commission does not come under the purview of interest so as to make assessee liable for TDS u/ s. 194A.” Ld. AR had placed reliance upon decision of Mumbai Bench in case of Kotak Securities Ltd Vs. DCIT, reported in 147 TTJ 443 has held as under: “5. A plain reading of the above provision indicates that tax withholding requirements, under section. 194H apply in respect of 'commission or brokerage', which, in turn, is defined by Explanation to Section 194H. No doubt, this definition is inclusive but the fundamental question that we-really need to consider in the first p…

M/S. Niit Gis Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 2513/DEL/2017[2010-11]Status: DisposedITAT Delhi03 Oct 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Jain, CA and Shri Deepesh Jain, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 139Section 197ASection 40

…ITA No.- 2513/Del/2017. M/s ESRI India Technologies Limited. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 2513/Del/2017 (Assessment Year: 2010-11) M/s ESRI India Technologies Ltd., Addl. CIT, (formerly NIIT GIS Limited) Vs. Range-13, 8, Balaji Estate, 1st Floor, Guru New Delhi. Ravi Das Marg, Kalkaji, New Delhi-110019. PAN No: AAACN2216L APPELLANT RESPONDENT Assessee by : Shri Gaurav Jain, CA and Shri Deepesh Jain, CA Revenue by : Ms. Rakhi Vimal, Sr. DR ORDER Per Anadee Nath Misshra, AM…

M/S. Navnirman Highway Projects Pvt. Ltd., Delhi vs. DCIT, New Delhi

ITA 117/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Sept 2019AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shashwat Bajpai, AdvocateFor Respondent: Ms. Rinku Singh, Senior DR
Section 14ASection 194A(3)(iii)Section 194HSection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.117/Del./2017 (ASSESSMENT YEAR : 2012-13) M/s. Navnirman Highway Project Pvt. Ltd., vs. DCIT, Circle 18(1), C/o Bajpai & Company, New Delhi. 602, Ansal Bhawan, 16, K.G. Marg, New Delhi – 110 001. (PAN : AADCN2058F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Shashwat Bajpai, Advocate REVENUE BY : Ms. Rinku Singh, Senior DR Date of Hearing : 22.08.2019 Date of Order : 03.09.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Navnirman Hig…

M/S. Moet Hennessy India Pvt. Ltd., Mumbai vs. ACIT, Special Range-6, New Delhi

ITA 5004/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Apr 2019AY 2013-14

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sumit Mangal, AdvocateFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 250Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5004/Del/2017 (ASSESSMENT YEAR : 2013-14) M/s. Moet Hennessy India Pvt. Ltd., vs. ACIT, Special Range 6, 1903, 19th Floor, New Delhi. India Bulls Finance Centre, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400 013. (PAN : AACCM4079L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Mangal, Advocate Shri Saksham Singhal, CA REVENUE BY : Ms. Pramita M. Biswas, CIT DR Date of Hearing : 10.04.2019 Date of Order : 24.04.2019 O R D E R PER KULDIP SINGH, JUDICI…

Moet Hennessy India Pvt. Ltd., Mumbai vs. ACIT, Special Range-6, New Delhi

ITA 5003/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Apr 2019AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sumit Mangal, AdvocateFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 250Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5004/Del/2017 (ASSESSMENT YEAR : 2013-14) M/s. Moet Hennessy India Pvt. Ltd., vs. ACIT, Special Range 6, 1903, 19th Floor, New Delhi. India Bulls Finance Centre, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400 013. (PAN : AACCM4079L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Mangal, Advocate Shri Saksham Singhal, CA REVENUE BY : Ms. Pramita M. Biswas, CIT DR Date of Hearing : 10.04.2019 Date of Order : 24.04.2019 O R D E R PER KULDIP SINGH, JUDICI…

DCIT, Cir-7(1), Kolkata vs. M/S Jet Age Securities Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1359/KOL/2015[2011-2012]Status: DisposedITAT Kolkata26 Oct 2018AY 2011-2012

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1359/Kol/2015 Assessment Year : 2011-12 Dcit, Circle-7(1), Kolkata -Vs- M/S Jet Age Securities Pvt. Ltd. [Pan: Aabcj 0993 R] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri Manoj Kataruka, Advocate
Section 111ASection 143(3)Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1359/Kol/2015 Assessment Year : 2011-12 DCIT, Circle-7(1), Kolkata -vs- M/s Jet Age Securities Pvt. Ltd. [PAN: AABCJ 0993 R] (Appellant) (Respondent) For the Appellant : Shri Saurabh Kumar, Addl. CIT Sr. DR For the Respondent : Shri Manoj Kataruka, Advocate Date of Hearing : 19.09.2018 Date of Pronouncement : 26. 10.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-11, Kol…

ACIT, Cir-2, TDS, Kolkata vs. Itd Cementation Jv, Kolkata

In the result, both the appeals of revenue are dismissed

ITA 713/KOL/2016[2011-2012]Status: DisposedITAT Kolkata14 Jun 2018AY 2011-2012

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 101(1)Section 133A(1)Section 194ISection 201(1)

…the relevant material available on record. We find that the CIT(A) examined the payments and found the said payments were made not for any services but only reimbursement of expenses and placed reliance in the case of Kotak Securities Ltd. vs DCIT reported in 50 SOT 158 for the proposition, the payments made to bank guarantee and the payments of commission paid for bank guarantee are not covered by the provisions of section 194H of the Act. In the present case, ITD Cementation India Ltd. is a sister concern of the assessee. The said sister concern arranged loan from IDBI to the assessee and the impugned amount is…

ACIT, Cir-2, TDS, Kolkata vs. M/S Itd-Itd Cem Jv, Kolkata

In the result, both the appeals of revenue are dismissed

ITA 932/KOL/2015[2012-2013]Status: DisposedITAT Kolkata14 Jun 2018AY 2012-2013

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 101(1)Section 133A(1)Section 194ISection 201(1)

…the relevant material available on record. We find that the CIT(A) examined the payments and found the said payments were made not for any services but only reimbursement of expenses and placed reliance in the case of Kotak Securities Ltd. vs DCIT reported in 50 SOT 158 for the proposition, the payments made to bank guarantee and the payments of commission paid for bank guarantee are not covered by the provisions of section 194H of the Act. In the present case, ITD Cementation India Ltd. is a sister concern of the assessee. The said sister concern arranged loan from IDBI to the assessee and the impugned amount is…

ACIT, Cir-2, TDS, Kolkata vs. Itd Cementation India Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 441/KOL/2016[2012-2013]Status: DisposedITAT Kolkata22 Nov 2017AY 2012-2013
Section 133ASection 194HSection 201Section 201(1)

…out making deduction tax at source. In this regard, reliance was placed by 2 I.T.A. No. 441/Kol/2016 Assessment Year: 2012-13 M/s. ITD Cementation India Ltd. the assessee on the decision of Mumbai Bench of ITAT in the case of Kotak Securities vs DCIT (TDS) 50 SOT 158 in support of its contention that the Bank Guarantee Commission not being in the nature of “Commission” as envisaged in section 194H, tax at source was not liable to be deducted from the payment of Bank Guarantee Commission under section 194H. This contention of the assessee was not found acceptable by the A.O. in view of CBDT Circular No. 56/2012…

ITO, WD-58(1), Kolkata vs. M/S Itd-Itd Cem Jv (Consortium of Itd Itd Cementation), Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1462/KOL/2014[2011-12]Status: DisposedITAT Kolkata12 Jul 2017AY 2011-12
For Appellant: Disha Kedia, ACAFor Respondent: Shri Sourabh Kumar, Addl. CIT (DR)
Section 133A(1)Section 194ASection 194CSection 194ISection 201(1)

…the relevant material available on record. We find that the CIT(A) examined the payments and found the said payments were made not for any services but only reimbursement of expenses and placed reliance in the case of Kotak Securities Ltd. vs DCIT reported in 50 SOT 158 for the proposition, the payments made to bank guarantee and the payments of commission paid for bank guarantee are not covered by the 11 provisions of section 194H of the Act. In the present case, ITD Cementation India Ltd. is a sister concern of the assessee. The said sister concern arranged loan from IDBI to the assessee and the impugned amount…

M/S.Parco Diagnostics & Reasearch Centre P. Ltd, Calicut vs. The DCIT(TDS), Calicut

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

ITA 458/COCH/2016[2007-08]Status: DisposedITAT Cochin08 Jun 2017AY 2007-08

Bench: George George K.

Section 143(3)Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE GEORGE GEORGE K., JUDICIAL MEMBER I.T.A. Nos. 456-458/Coch/2016 Assessment Years : 2005-06 to 2007-08) M/s. Parco Diagnostics & Vs. The Deputy Commissioner of Research Centre Pvt. Ltd., Income-tax(TDS), Kozhikode. Meenchanda, Kozhikode. [PAN:AABCP 3576A] (Assessee-Appellant) (Revenue-Respondent) Revenue by Shri C. Suresh Kumar, CA Assessee by Shri A. Dhanaraj, Sr. DR Date of hearing 29/05/2017 Date of pronouncement 08/06/2017 O R D E R Per GEORGE GEORGE K.,JUDICIAL MEMBER: These appeals at the instance of the assessee are directed…

M/S.Parco Diagnostics & Reasearch Centre P. Ltd, Calicut vs. The DCIT(TDS), Calicut

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

ITA 457/COCH/2016[2006-07]Status: DisposedITAT Cochin08 Jun 2017AY 2006-07

Bench: George George K.

Section 143(3)Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE GEORGE GEORGE K., JUDICIAL MEMBER I.T.A. Nos. 456-458/Coch/2016 Assessment Years : 2005-06 to 2007-08) M/s. Parco Diagnostics & Vs. The Deputy Commissioner of Research Centre Pvt. Ltd., Income-tax(TDS), Kozhikode. Meenchanda, Kozhikode. [PAN:AABCP 3576A] (Assessee-Appellant) (Revenue-Respondent) Revenue by Shri C. Suresh Kumar, CA Assessee by Shri A. Dhanaraj, Sr. DR Date of hearing 29/05/2017 Date of pronouncement 08/06/2017 O R D E R Per GEORGE GEORGE K.,JUDICIAL MEMBER: These appeals at the instance of the assessee are directed…

M/S.Parco Diagnostics & Reasearch Centre P. Ltd, Calicut vs. The DCIT(TDS), Calicut

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

ITA 456/COCH/2016[2005-06]Status: DisposedITAT Cochin08 Jun 2017AY 2005-06

Bench: George George K.

Section 143(3)Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE GEORGE GEORGE K., JUDICIAL MEMBER I.T.A. Nos. 456-458/Coch/2016 Assessment Years : 2005-06 to 2007-08) M/s. Parco Diagnostics & Vs. The Deputy Commissioner of Research Centre Pvt. Ltd., Income-tax(TDS), Kozhikode. Meenchanda, Kozhikode. [PAN:AABCP 3576A] (Assessee-Appellant) (Revenue-Respondent) Revenue by Shri C. Suresh Kumar, CA Assessee by Shri A. Dhanaraj, Sr. DR Date of hearing 29/05/2017 Date of pronouncement 08/06/2017 O R D E R Per GEORGE GEORGE K.,JUDICIAL MEMBER: These appeals at the instance of the assessee are directed…

Larsen & Toubro Ltd, Mumbai vs. DCIT (TDS) 2(1), Mumbai

In the result, both appeals of the assessee are allowed, whereas appeal of the revenue is dismissed

ITA 5589/MUM/2014[2011-12]Status: DisposedITAT Mumbai02 Dec 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm M/S. Larsen & Toubro Ltd., Vs. Dcit(Tds)– 2(1), Mumbai - (E&C Division), L & T 400002 House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent) Dcit(Tds)– 2(1), Vs. M/S. Larsen & Toubro Ltd., Mumbai – 400002 (E&C Division), L & T House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent)

Section 194A(3)Section 194HSection 194JSection 201(1)

…s paid to the bank are not liable for deduction of tax at source under section 194H of the Act. 6.1 On this aspect of the controversy, it was a common point between the parties, that the Mumbai Bench of Tribunal in the case of Kotak Securities Ltd. vs. DCIT, 147 TTJ 443(Mum) has held that bank guarantee charges are not liable for deduction of tax under section 194H on the ground that such transactions are on principal to principal basis and the element of agency which is essential to cover it as 'commission' as per Explanation to section 194H is absent. 6.2 At the time of hearing, Ld. Representative for the asse…

DCIT (TDS) 2(1), Mumbai vs. Larsen & Toubro Ltd ( E & C Division), Mumbai

In the result, both appeals of the assessee are allowed, whereas appeal of the revenue is dismissed

ITA 5158/MUM/2014[2011-12]Status: DisposedITAT Mumbai02 Dec 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm M/S. Larsen & Toubro Ltd., Vs. Dcit(Tds)– 2(1), Mumbai - (E&C Division), L & T 400002 House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent) Dcit(Tds)– 2(1), Vs. M/S. Larsen & Toubro Ltd., Mumbai – 400002 (E&C Division), L & T House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent)

Section 194A(3)Section 194HSection 194JSection 201(1)

…s paid to the bank are not liable for deduction of tax at source under section 194H of the Act. 6.1 On this aspect of the controversy, it was a common point between the parties, that the Mumbai Bench of Tribunal in the case of Kotak Securities Ltd. vs. DCIT, 147 TTJ 443(Mum) has held that bank guarantee charges are not liable for deduction of tax under section 194H on the ground that such transactions are on principal to principal basis and the element of agency which is essential to cover it as 'commission' as per Explanation to section 194H is absent. 6.2 At the time of hearing, Ld. Representative for the asse…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero 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 Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…

DCIT (TDS) 2(1), Mumbai vs. L & T Infotech Ltd, Mumbai

ITA 5821/MUM/2014[2011-12]Status: DisposedITAT Mumbai07 Apr 2016AY 2011-12
For Appellant: Shri Vijay Mehta (AR)For Respondent: Ms. Radhika Katyal Narang (DR)
Section 194HSection 2(28)Section 201Section 201(1)Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण,"ए” खंडपीठ अिधकरण खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“A”,BENCH सव"ी जोिग"दर "सह, "याियक सद"य एवं राजे"", लेखा सद"य Before S/ShJoginder Singh,Judicial Member & Rajendra,Accountant Member आयकर अपील सं /ITA No./5821/Mum/2014 िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2011-12 वष" DCIT-(TDS)-2(1) M/s. Larsen & Toubro Infotech Ltd. R.No.702, 7th Floor, Gate No.2, South Block,Saki Vihar Rd. Powai, Vs. Smt. KG Mittal Ayurvedic Hospital Bldg. Andheri(E),Mumbai-400 072. Charni Road,Mumba…

Kotak Securities Ltd. v. DCIT (18 Taxmann.com 48) — Cited in 19 Judgments | BharatTax