M L Family Trust &Others v. State of Gujarat

214 ITR 306High Court#10341 most cited

What is M L Family Trust &Others v. State of Gujarat authority for?

The status of an assessee, such as a trust, must be determined before liability for TDS under Section 194A can be imposed. In some cases, a trust may be considered an individual for tax purposes.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2008 to 2017.

Also referred to as

M L Family Trust · State of Gujarat · Section 194A · TDS liability · assessee status · trust as individual · withholding tax

Issues it is cited on

section 160section 161section 16section 194asection 201section 194section 20section 19personindiainterest

Judgments citing M L Family Trust &Others v. State of Gujarat

Shriram Ownership Trust, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee for both

ITA 407/CHNY/2017[2014-15]Status: DisposedITAT Chennai05 May 2017AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. Shaji P. Jacob, IRS, Addl. CIT
Section 144ASection 14ASection 160(1)Section 161(1)Section 2(31)Section 56Section 56(1)Section 56(2)Section 56(2)(vii)

…which also was available only to an individual and HUF, was given to a private discretionary trust treating it as an individual, in a representative capacity. Relying on the judgment of Jurisdictional High Court in the case of CIT vs. Arihant Trust and Ors. 214 ITR 306, Ld. Departmental Representative submitted that an artificial juridical person was treated as an ‘’individual’’ for the purpose of application of Sec. 194A of the Act. According to him, judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. T.S.K. Enterprises 274 ITR 41 clearly rebutted the argument of the assessee that a ITA N…

Shriram Ownership Trust, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee for both

ITA 406/CHNY/2017[2013-14]Status: DisposedITAT Chennai05 May 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. Shaji P. Jacob, IRS, Addl. CIT
Section 144ASection 14ASection 160(1)Section 161(1)Section 2(31)Section 56Section 56(1)Section 56(2)Section 56(2)(vii)

…which also was available only to an individual and HUF, was given to a private discretionary trust treating it as an individual, in a representative capacity. Relying on the judgment of Jurisdictional High Court in the case of CIT vs. Arihant Trust and Ors. 214 ITR 306, Ld. Departmental Representative submitted that an artificial juridical person was treated as an ‘’individual’’ for the purpose of application of Sec. 194A of the Act. According to him, judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. T.S.K. Enterprises 274 ITR 41 clearly rebutted the argument of the assessee that a ITA N…

The Commissioner of Income Tax Delhi Xvii vs. Food Corporation of India Contributory Provident Fund Trust

Appeals are dismissed

ITA - 782 / 2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…s Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the status of an assessee before the liability of deducting tax at source under Section 194A of the said Act can be foisted upon such assessee; (b) on the basis of the d…

The Commissioner of Income Tax Xvii vs. Food Corporation of India

Appeals are dismissed

ITA - 808 / 2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…s Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the status of an assessee before the liability of deducting tax at source under Section 194A of the said Act can be foisted upon such assessee; (b) on the basis of the d…

Commissioner of Income Tax Xvii vs. Food Corporation of India Contributory Provident Fund P.Ltd

Appeals are dismissed

ITA - 781 / 2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…s Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the status of an assessee before the liability of deducting tax at source under Section 194A of the said Act can be foisted upon such assessee; (b) on the basis of the d…

The Commissioner of Income Tax vs. Food Corporation of India Contributory Provident Fund Trust

Appeals are dismissed

ITA - 783 / 2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…s Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the status of an assessee before the liability of deducting tax at source under Section 194A of the said Act can be foisted upon such assessee; (b) on the basis of the d…

The Commissioner of vs. Fund Trust

Appeals are dismissed

ITA/781/2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…s Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the status of an assessee before the liability of deducting tax at source under Section 194A of the said Act can be foisted upon such assessee; (b) on the basis of the d…

The Commissioner of vs. Fund Trust

Appeals are dismissed

ITA/783/2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…s Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the status of an assessee before the liability of deducting tax at source under Section 194A of the said Act can be foisted upon such assessee; (b) on the basis of the d…

The Commissioner of vs. Fund Trust

Appeals are dismissed

ITA/808/2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…s Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the status of an assessee before the liability of deducting tax at source under Section 194A of the said Act can be foisted upon such assessee; (b) on the basis of the d…

The Commissioner of vs. Fund Trust

Appeals are dismissed

ITA/782/2008HC Delhi28 Jul 2008
For Appellant: Ms. Rashmi ChopraFor Respondent: Mr. Kamal Sawhney
Section 16Section 194Section 194ASection 2Section 201

…s Welfare Trust : (2004) 141 Taxman 364(Del); ii. CIT v. Showroom Krishan Bandar Trust: 201 ITR 984; iii. CIT v. Deepak Family Trust: 72 Taxman 406; iv. M L Family Trust &Others v. State of Gujarat: 213 ITR 152; v. ITO v. Arihant Trust & Others : 214 ITR 306 (Mad);& vi. CIT v. TSR Enterprises: 274 ITR 41 (2004) (Mad). 5. After considering all these decisions, the Tribunal concluded (a) that it is necessary to determine the status of an assessee before the liability of deducting tax at source under Section 194A of the said Act can be foisted upon such assessee; (b) on the basis of the d…

M L Family Trust &Others v. State of Gujarat (214 ITR 306) — Cited in 10 Judgments | BharatTax