M.S. Hameed & Ors. v. Director of State Lottories

IDEA CELLULAR LTD.,NOIDA vs. ADDL. CIT (TDS), NEW DELHI

Appeals of the assessee are allowed

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

…ent or credit by the • Appellant of Rs.20/- and Appellant not being person responsible to pay any income to Distributor, again section 194H does not apply as mechanism to deduct TDS fails. Reliance is placed on: i.M. S. Hameed Vs. Director of State Lotteries (249 ITR 186) (Ker.) as subsequently affirmed by the Divisional Bench and the Hon'ble Supreme Court; ii.CIT Vs. Qatar Airways (332 ITR 253) (Bom.); iii. Piramal Healthcare Ltd. Vs. ACIT (21 taxmann.com 225) (Trib-Mumbai) as subsequently affirmed by the Hon'ble Bombay High Court in CIT vs. Piramal Healthcare Ltd (ITA Nos. 1427, 1428, 1545. 1622 of 2012 and 15…

IDEA CELLULAR LTD.,NOIDA vs. ADDL. CIT (TDS), NEW DELHI

Appeals of the assessee are allowed

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

…ent or credit by the • Appellant of Rs.20/- and Appellant not being person responsible to pay any income to Distributor, again section 194H does not apply as mechanism to deduct TDS fails. Reliance is placed on: i.M. S. Hameed Vs. Director of State Lotteries (249 ITR 186) (Ker.) as subsequently affirmed by the Divisional Bench and the Hon'ble Supreme Court; ii.CIT Vs. Qatar Airways (332 ITR 253) (Bom.); iii. Piramal Healthcare Ltd. Vs. ACIT (21 taxmann.com 225) (Trib-Mumbai) as subsequently affirmed by the Hon'ble Bombay High Court in CIT vs. Piramal Healthcare Ltd (ITA Nos. 1427, 1428, 1545. 1622 of 2012 and 15…

IDEA CELLULAR LTD.,NOIDA vs. ADDL. CIT, NEW DELHI

Appeals of the assessee are allowed

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

…ent or credit by the • Appellant of Rs.20/- and Appellant not being person responsible to pay any income to Distributor, again section 194H does not apply as mechanism to deduct TDS fails. Reliance is placed on: i.M. S. Hameed Vs. Director of State Lotteries (249 ITR 186) (Ker.) as subsequently affirmed by the Divisional Bench and the Hon'ble Supreme Court; ii.CIT Vs. Qatar Airways (332 ITR 253) (Bom.); iii. Piramal Healthcare Ltd. Vs. ACIT (21 taxmann.com 225) (Trib-Mumbai) as subsequently affirmed by the Hon'ble Bombay High Court in CIT vs. Piramal Healthcare Ltd (ITA Nos. 1427, 1428, 1545. 1622 of 2012 and 15…

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

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)

…assessee- company at the stage of raising the invoice is equiv alent to paying of commission/brokerage to the distributors. The assessee has always raised a contention, that too in the light of the judicial pronouncements including that of M. S. Hammed [2001] 249 ITR 186 (Ker) that the assessee-company had no occasion to deduct tax at source as the assessee-company was not making any payment to the distributors or crediting the account of the distributors for any services rendered to it. But that occasion was removed by the assessee itself by conscious wordings of the terms of the agreement. The assessee-company…

CIT vs. OGAAN PUBLICATION PVT LTD

…rred to the agreement entered into by the Doordarshan and its agencies. The Kerala High Court in the said case, distinguished Ahmedabad Stamp Venders Association v. UOI (2002) 257 ITR 202 (Guj) and M.S. Hameed v. Director of State Lotteries (2001) 249 ITR 186 (Ker) on the ground that they related to discounted prices.? . . . This Court sees no reason to differ with the view taken in ITA 181/2012 and 182/2012 (CIT v. Ogaan Publication Pvt. Ltd., decided on 16.03.2012). . No question of law arises for consideration; the appeal and pending application are consequently dismis…

CIT vs. OGAAN PUBLICATION PVT LTD

The appeal is dismissed

…had referred to the agreement entered into by the Doordarshan and its agencies. The Kerala High Court in the said case, distinguished Ahmedabad Stamp Venders Assocration v. UOl, (2002) 257 ITR 202 (Guj.) and M. S. Hameed v. Director of State Lotteries, (2001) 249 ITR 186 (Ker.) on the ground that they related to discounted prices. 5. Keeping in view the aforesaid aspects, we do not think any substantial question of law arises for consideration and the appeal is dismissed. -/1 '' (- tl / -.ll (-- L LI SANJIV KHANNA, J lrr [\l _, R.V.EASWAR, J MARCH 16,2012 vld 2012:DHC:9808-DB…

CIT vs. OGAAN PUBLICATION PVT LTD

The appeal is dismissed

…red to the agreement entered into by the Doordarshan and its agencies. The Kerala High Court in the said case, distinguished Ahmedabad Stamp Venders Association v. UOI, (2002) 257 ITR 202 (Guj.) and M. S. Hameed v. Director of State Lotteries, (2001) 249 ITR 186 (Ker.) on the ground that they related to discounted prices. . 5. Keeping in view the aforesaid aspects, we do not think any substantial question of law arises for consideration and the appeal is dismissed. . . . SANJIV KHANNA, J . . . . . . . R.V.EASWAR, J . MARCH 16, 2012 . vld .…

COMMISSIONER OF INCOME TAX DEL vs. SINGAPORE AIRLINES LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

COMMISSIONER OF INCOME TAX (TDS) vs. BELAIR TRAVELS & CARGO (P) LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

COMMISSIONER OF INCOME TAX TDS vs. BRITISH AIRWAY PLC

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

COMMISSIONER OF INCOME TAX DEL vs. M/S THAI AIRWAYS INTERNATIONAL

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

COMMISSIONER OF INCOME TAX TDS vs. M/S AIR INDIA LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

COMMISSIONER OF INCOME TAX vs. M/S KLM ROYAL DUTCH AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

COMMISSIONER OF INCOME TAX DEL vs. KUWAIT AIRWAYS CORPORATION

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

THE COMMISSIONER OF INCOME TAX XVII vs. LUFTHANSA GERMAN AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

COMMISSIONER OF INCOME TAX DEL vs. M/S UNITED AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

C.I.T (TDS) vs. BRITISH AIRWAYS PLC

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

COMMISSIONER OF INCOME TAX vs. AIR FRANCE

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

COMMISSIONER OF INCOME TAX vs. M/S KUWAIT AIRWAYS CORPORATION

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…

COMMISSIONER OF INCOME TAX DEL vs. M/S UNITED AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…retained by the travel agent was in the nature of discount and not commission as contemplated under the said provision. Reliance was placed on the judgment of the Kerala High Court in the case of M.S. Hameed & Ors. vs Director of State Lottories; (2001) 249 ITR 186. 6. On the other hand, the Department‟s case was that a survey was conducted on 07.03.2002 with respect to certain travel agents. As a matter of fact, a reference has been made in the order of the Assessing Officer of two such travel agents viz. Ashok Travel and Tours and Balmer and Lawrie & Co. Ltd. Both the travel agents confirmed that…