M L Family Trust &Others v. State of Gujarat: 213 ITR 152 v. ITO v. Arihant Trust & Others

274 ITR 41Reported decision#10449 most cited

What is M L Family Trust &Others v. State of Gujarat: 213 ITR 152 v. ITO v. Arihant Trust & Others authority for?

The status of an assessee, specifically a trust, must be determined to ascertain liability for tax deduction at source under Section 194A. A trust can be assessed as an individual.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2008 to 2017.

Also referred to as

M L Family Trust · Section 194A · TDS · tax deduction at source · trust status · assessee status · individual assessment · Arihant Trust

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: 213 ITR 152 v. ITO v. Arihant Trust & Others

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)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] 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) अपीलाथ" क" ओर स…

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)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] 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) अपीलाथ" क" ओर स…

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

…. 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 decisions rendered by the various High Courts, as m…

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

…. 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 decisions rendered by the various High Courts, as m…

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

…. 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 decisions rendered by the various High Courts, as m…

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

…. 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 decisions rendered by the various High Courts, as m…

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

…. 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 decisions rendered by the various High Courts, as m…

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

…. 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 decisions rendered by the various High Courts, as m…

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

…. 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 decisions rendered by the various High Courts, as m…

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

…. 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 decisions rendered by the various High Courts, as m…

M L Family Trust &Others v. State of Gujarat: 213 ITR 152 v. ITO v. Arihant Trust & Others (274 ITR 41) — Cited in 10 Judgments | BharatTax