Merilyn Shipping & Transports v. Addl. CIT

136 ITD 23Income Tax Appellate Tribunal2012#733 most cited

What is Merilyn Shipping & Transports v. Addl. CIT authority for?

Section 40(a)(ia) disallowance applies only to expenses that remain payable at the end of the financial year, not to expenses that have been actually paid during the previous year without deduction of tax at source.

139

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Merilyn Shipping & Transports v. Addl. CIT · Section 40(a)(ia) · disallowance of expenditure · TDS default · expenses payable at year-end · amounts paid during previous year · deduction of tax at source · ITAT Special Bench decision · section 40(a) · business income deductions

Also reported as

20 Taxmann.com 24416 ITR (Trib) 1

Sections most often in play

Section 250Section 194ASection 194HSection 2(28A)Section 201(1)Section 201(1A)Section 40(a)(ia)Section 133A(2A)

Issues it is cited on

section 40(a)section 40(a)(ia)section 36(1)section 40section 36section 37previous yeartransferprescribedbusinessindiainterest

Judgments citing Merilyn Shipping & Transports v. Addl. CIT

Tulasi Seeds Pvt. Ltd., Visakhapatnam vs. The ACIT, Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 and 2012-13) Asst. Commissioner of Income Tax Vs. M/s Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [PAN :AAACT8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A…

The ACIT, Guntur vs. Tulasi Seeds Pvt, . Ltd., Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 55/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 and 2012-13) Asst. Commissioner of Income Tax Vs. M/s Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [PAN :AAACT8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A…

The ACIT, Guntur vs. M/S Tulasi Seeds Pvt. Ltd., Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 167/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 and 2012-13) Asst. Commissioner of Income Tax Vs. M/s Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [PAN :AAACT8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A…

Tulasi Seeds Pvt., Ltd., Visakhapatnam vs. The ACIT, Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 139/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 and 2012-13) Asst. Commissioner of Income Tax Vs. M/s Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [PAN :AAACT8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A…

M/S Wifi Networks Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-17(1)(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 943/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Apr 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2011-12 M/S. Wifi Networks P Ltd., The Deputy No. 427, 80 Feet Circular Commissioner Of Road, Vs. Income Tax, 6Th Block, Koramangala, Circle 7 (1) (2), Bangalore – 560 095. Bangalore. Pan: Aaacw5293L Appellant Respondent Assessee By : Shri B.R. Sudheendra, Ca Revenue By : Shri T.N. Prakash, Addl. Cit (Dr)

For Appellant: Shri B.R. Sudheendra, CAFor Respondent: Shri T.N. Prakash, Addl. CIT (DR)
Section 143(3)Section 195Section 40Section 9(1)(vii)

…iousyear and there was no amount payable as on 31.3.2011 and hence no disallowance under section 40(a)(i) of the Income taxAct, 1961 can be made. We rely on the decision of the ITATSpecial Bench in the case of Merilyn Shipplilg& Transports Vs Addl. CIT (2012) 16 ITR (Trib) 1, where the Special Bench bymajority held, "the provisions of section 40(a)(ia) of the Act areapplicable only to the amounts of expenditure which are payableas on the date 31st March of every year and It cannot be invoked to disallow which had been actually peta during the previous year, without deduction of TDS'. 7.2 The aforesaid submission…

Chhaganlal Shamlal Kirad vs. Deputy Commissioner of Income-Tax

In the result, appeal of assessee is partly allowed for statistical purpose

ITA 1003/PUN/2016[2006-07]Status: DisposedITAT Pune20 Mar 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil Pathak &For Respondent: Shri Abhishek Meshram
Section 143(3)Section 40

…sment year 2006-07. The Tribunal vide order dated 23-05-2012 restored the issue back to the file of Assessing Officer with a direction to decide the issue in light of Special Bench of Tribunal in the case of Merilyn Shipping and Transport Vs. ACIT reported as 136 ITD 23 (Visak.). The Assessing Officer thereafter while giving effect to the order of Tribunal sustained the disallowance of Rs.1,53,83,426/- u/s. 40(a)(ia) of the Act by placing reliane on the decision of Hon’ble Andhra Pradesh High Court staying the decision of Special Bench and CBDT Circular No. 10/DV/2013 dated 16-12-2013. Aggrieved against the asses…

The Dy. CIT, Circle - 2(1), Vijayawada vs. M/S Sri Sai Engineering & Drilling, Vijayawada

In the result, appeal of the revenue and the cross objections of the assessee are allowed for statistical purpose

ITA 39/VIZ/2013[2009-10]Status: DisposedITAT Visakhapatnam06 Feb 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीऱसं./I.T.A.No.39/Viz/2013 (निर्धारणवषा/Assessment Year:2009-10) Dy.Commissioner Of Income-Tax Vs. M/S Sri Sai Engineering & Circle-2(1) Drilling Vijayawada #54-18-26, 2Nd Line Lic Colony Vijayawada [Pan :Abafs0788A] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.58/Viz/2013 Arising Out Of I.T.A.No.39/Viz/2013 (निर्धारणवषा/Assessment Year: 2009-10) Vs. Addl. Commissioner Of M/S Sri Sai Engineering & Drilling #54-18-26, 2Nd Line Income Tax, Range-2 Lic Colony Vijayawada Vijayawada [Pan :Abafs0788A] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Revenue By : Shri D.K.Sonowal, Cit Dr : Assessee By Shri G.V.N.Hari, Ar सुिवधईकीतधरीख / Date Of Hearing : 29.01.2019 घोषणधकीतधरीख/Date Of Pronouncement : 06.02.2019

For Respondent: Shri D.K.Sonowal, CIT DR
Section 194CSection 40

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीिी. दुगााराि,न्याययकसदस्यएिं श्रीडड.एस. सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.39/Viz/2013 (निर्धारणवषा/Assessment Year:2009-10) Dy.Commissioner of Income-Tax Vs. M/s Sri Sai Engineering & Circle-2(1) Drilling Vijayawada #54-18-26, 2nd Line LIC Colony Vijayawada [PAN :ABAFS0788A] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.58/Viz/2013 Arising out of I.T.A.No.39/Viz/2013 (निर्धारण…

M/S. Madhava Hi-Tech Cold Storage(P) Ltd., Vijayawada vs. The ACIT, Vijayawada

ITA 480/VIZ/2016[2011-2012]Status: DisposedITAT Visakhapatnam16 Nov 2018AY 2011-2012

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.462/Viz/2016 (धििाारण िर्ा/ Assessment Year: 2011-2012) Dy.Commissioner Of Income Tax Vs. M/S Madhava Hi-Tech Cold Circle-2(1), Vijayawada Storage Pvt. Ltd. D.No.16-139, Vinayaka Nagar Kanuru Vijayawada [Pan : Aadcm6649R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.480/Viz/2016 (धििाारण िर्ा/ Assessment Year: 2011-2012) M/S Madhava Hi-Tech Cold Storage Vs. Acit, Circle-1(1) Pvt. Ltd. Vijayawada D.No.16-139, Vinayaka Nagar Kanuru Vijayawada [Pan : Aadcm6649R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) राजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr निर्ााररती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar सुिवाई की तारीख / Date Of Hearing : 24.10.2018 16.11.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 194ASection 40

…/-. 3. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) deleted the addition placing reliance on the decision of the Special Bench of ITAT Vizag in the case of Merilyn Shipping & Transports Vs. Addl.CIT [2012] 136 ITD 23/20 taxmann.com 244 (Vishakhapatnam) dated 09.04.2012. 4. Aggrieved by the order of the Ld.CIT(A), the revenue carried the matter to the Tribunal. Appearing for the revenue, the Ld.DR argued that Kotak Mahindra Bank has sanctioned loans to the farmers in a tie up arrangement and it is the obligation on the part of the assessee to make the payment o…

The Dy. CIT, Vijayawada vs. M/S. Madhava Hi -Tech Cold Storage Pvt.Ltd, Vijayawada

ITA 462/VIZ/2016[2011-2012]Status: DisposedITAT Visakhapatnam16 Nov 2018AY 2011-2012

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.462/Viz/2016 (धििाारण िर्ा/ Assessment Year: 2011-2012) Dy.Commissioner Of Income Tax Vs. M/S Madhava Hi-Tech Cold Circle-2(1), Vijayawada Storage Pvt. Ltd. D.No.16-139, Vinayaka Nagar Kanuru Vijayawada [Pan : Aadcm6649R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.480/Viz/2016 (धििाारण िर्ा/ Assessment Year: 2011-2012) M/S Madhava Hi-Tech Cold Storage Vs. Acit, Circle-1(1) Pvt. Ltd. Vijayawada D.No.16-139, Vinayaka Nagar Kanuru Vijayawada [Pan : Aadcm6649R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) राजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr निर्ााररती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar सुिवाई की तारीख / Date Of Hearing : 24.10.2018 16.11.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 194ASection 40

…/-. 3. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) deleted the addition placing reliance on the decision of the Special Bench of ITAT Vizag in the case of Merilyn Shipping & Transports Vs. Addl.CIT [2012] 136 ITD 23/20 taxmann.com 244 (Vishakhapatnam) dated 09.04.2012. 4. Aggrieved by the order of the Ld.CIT(A), the revenue carried the matter to the Tribunal. Appearing for the revenue, the Ld.DR argued that Kotak Mahindra Bank has sanctioned loans to the farmers in a tie up arrangement and it is the obligation on the part of the assessee to make the payment o…

Kalindi Estate, Mumbai vs. ITO WD 25(3)(2), Mumbai

In the result, the appeal is dismissed

ITA 4854/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 Oct 2018AY 2011-12

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2011-12 M/S Kalindi Estate Income Tax Officer, Developers, Laxmi Vs. Ward 25(3)(2), C/11, Shopping Centre, V.L. Lane, Pratyakshakar Bhavan, Kandivli (West), Mumbai- Bandra Kurla Complex, 400067. Mumbai. Pan No. Aaaak0052B Appellant Respondent Assessee By : Ms. Aarti Sathe, Ar Revenue By : Mr. Manoj Kumar Singh, Dr Date Of Hearing : 07/08/2018 Date Of Pronouncement : 23/10/2018

For Appellant: Ms. Aarti Sathe, ARFor Respondent: Mr. Manoj Kumar Singh, DR
Section 139Section 142(1)Section 143(3)Section 194ASection 194CSection 194HSection 194JSection 201Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 M/s Kalindi Estate Income Tax Officer, Developers, Laxmi Vs. Ward 25(3)(2), C/11, Shopping Centre, V.L. Lane, Pratyakshakar Bhavan, Kandivli (West), Mumbai- Bandra Kurla Complex, 400067. Mumbai. PAN No. AAAAK0052B Appellant Respondent Assessee by : Ms. Aarti Sathe, AR Revenue by : Mr. Manoj Kumar Singh, DR Date of Hearing : 07/08/2018 Date of pronouncement : 23/10/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The r…

DCIT 14(1)(2), Mumbai vs. Chemical Process Piping P.Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1503/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Jul 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Dcit 14(1)(2) Vs. M/S. Chemical Process Room No.470, 4Th Floor Piping Pvt. Ltd., Aayakar Bhavan Cpe Plots, Bsd Marg Maharshikarve Road Off. Sion Trombay Road Mumbai – 400 020 Govandi, Mumbai – 400 088 Pan/Gir No. Aaccc6212D Appellant) .. Respondent)

Section 143(3)Section 195Section 40Section 9Section 9(2)

…Vector Shipping Services Pvt. Ltd (2013)262 CTR (All) 545, 357 ITR 642 it was held that no disallowance could be made u/s 40(a)(ia) as no amount remained payable at the year end and the Special Bench decision of the Tribunal in Merilyn Shipping & Transports, 136 ITD 23 (SB) (Vishakhapatnam) was noted, this cannot be agreed with as there is no reasoning for the finding. The dismissal of the department's petition for special leave to-appeal (SLP) was in limine. The dismissal of the SLP, therefore, does not confirm the view of the Allahabad High Court. As held by the Supreme Court in V.M, Salgaocar & Bros. (P) Ltd.…

DCIT, Cir-12(1), Kolkata vs. M/S. Organon (India) Pvt. Limited, Mumbai

Appeal is dismissed

ITA 578/KOL/2017[2010-11]Status: DisposedITAT Kolkata17 May 2018AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11 Dcit, Circle-12(1), V/S. M/S Organon (India) Pvt. Ltd., G-Block, 7Th Floor, P-7, Chowringhee Square, Aayakar Palatina, Plot No. C-59, Bhawan, 7Th Floor, Bandra Kurla Complex, Kolkata-69 Bandra (East) Mumbai-98 [Pan No. Aaacl 6949 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Dasgupta, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Taisha Guh Neogy, Ar ""यथ" क" ओर से/By Respondent 10-05-2018 सुनवाई क" तार"ख/Date Of Hearing 17-05-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2010-11 Arises Against Commissioner Of Income Tax (Appeals)-4, Kolkata’S Order Dated 15.02.2017, Passed In Appeal No.1203/Cit(A)-4/Circle-12/Kol/14-15, Reversing The Assessing Officer’S Action Invoking Section 40(A)(Ia) For Disallowing Assessee’S Travel Expenditure Towards Payments Of Tickets Of ₹2,85,05,786/- & ₹1,92,61,607/- Of Similar Expenditure Incurred Without Deducting Tds, In Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties Vehemently Reiterating Their Respective Stands In Favour & Against The Impugned Disallowances. Case File Perused. 2. We Notice First Of All That The Cit(A)’S Detailed Discussion In Reversing The Above Two Disallowance(S) Made By The Assessing Officer U/S. 40(A)(Ia) Of The Act Reads As Under:-

Section 143(3)Section 194CSection 40

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2010-11 DCIT, Circle-12(1), V/s. M/s Organon (India) Pvt. Ltd., G-Block, 7th Floor, P-7, Chowringhee Square, Aayakar Palatina, Plot No. C-59, Bhawan, 7th Floor, Bandra Kurla Complex, Kolkata-69 Bandra (East) Mumbai-98 [PAN No. AAACL 6949 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Dasgupta, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Taisha Guh Neogy, AR ""यथ" क" ओर से/By Respondent 10-05-2018 सुनवाई क" त…

ITO, Chennai vs. Krishnaswamy Ramdevan, Chennai

In the result, the appeal of the Revenue is allowed and Cross Objection of the assessee is allowed for statistical purpose

ITA 927/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 May 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 927/Chny/2017 & C.O.No.122/Chny/2017 (In Ita No.927/Chny/2017)

For Appellant: Shri. V. Chandrasekaran, C.AFor Respondent: Shri. AR.V. Sreenivasan, IRS, JCIT
Section 139Section 201Section 201(1)Section 40

…of 3. Income Tax (Appeals) deleted a disallowance made by the ld. Assessing Officer u/s.40(a)(ia) of the Income Tax Act, 1961 (in short ‘’the Act’’) relying on a decision of this Tribunal in the case of M/s. Merilyn Shipping and Transports Limited vs. CIT, 136 ITD 23 (Visakhapatnam). As against this, assessee in its cross objection states that the recipients had shown the receipts in their respective return of income and paid tax thereon, and by virtue of second proviso to Section 40(a)(ia) of the Act, rigours of said section could not be applied on it. We have considered the rival contentions and perused…

Ramesh Haribhau Gawali, Ahmednagar vs. Income-Tax Officer

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

ITA 1013/PUN/2015[2010-11]Status: DisposedITAT Pune11 Apr 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri S.N. DoshiFor Respondent: Shri Mukesh Jha, JCIT
Section 143(3)Section 40Section 40A(3)

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1013/PUN/2015 "नधा"रण वष" / Assessment Year : 2010-11 Shri Ramesh Haribhau Gawali, ………. अपीलाथ" / 107, Samartha Apartments, Appellant Near Gulmohar Police Chowkey, Swami Samartha Mandir, Ahmednagar – 414 003. PAN : AHEPG1692H. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward – 1, Ahmednagar. Respondent अपीलाथ" क" ओर से / Appellant by : Shri S.N. Doshi. ""यथ" क" ओर से / Respondent by : Shri Mukesh Jha, JCIT. सुनवाई क" त…

Tetra Pak India Private Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal of assessee for assessment year

ITA 521/PUN/2017[2012-13]Status: DisposedITAT Pune23 Mar 2018AY 2012-13

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar
Section 143(3)

….40(a). 3.7 The learned Assessing Officer/DRP erred in not appreciating that disallowance of payments to non-residents without TDS violates deduction neutrality non-discrimination clause in DTAA as there is no similar bar for residents as per Merilyn Shipping 136 ITD 23 (SB). 3.8 Without prejudice to above, the learned Assessing Officer /DRP erred in not restricting the addition u/s.40(a)(i) to Rs.5,08,44,199/- (being the difference between Rs.9,44,43,764/- less Rs.4,35,99,565/- being the relief granted by the learned CIT – IT/TP - Pune in the appeal order against the Order u/s.201). 4. The Appellant Company crav…

Deputy Commissioner of Income-Tax, Pune vs. M/S. Tetra Pak India Pvt. Ltd., Pune

In the result, the appeal of assessee for assessment year

ITA 665/PUN/2016[2011-12]Status: DisposedITAT Pune23 Mar 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar
Section 143(3)

….40(a). 3.7 The learned Assessing Officer/DRP erred in not appreciating that disallowance of payments to non-residents without TDS violates deduction neutrality non-discrimination clause in DTAA as there is no similar bar for residents as per Merilyn Shipping 136 ITD 23 (SB). 3.8 Without prejudice to above, the learned Assessing Officer /DRP erred in not restricting the addition u/s.40(a)(i) to Rs.5,08,44,199/- (being the difference between Rs.9,44,43,764/- less Rs.4,35,99,565/- being the relief granted by the learned CIT – IT/TP - Pune in the appeal order against the Order u/s.201). 4. The Appellant Company crav…

Tetra Pak India Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee for assessment year

ITA 635/PUN/2016[2011-12]Status: DisposedITAT Pune23 Mar 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar
Section 143(3)

….40(a). 3.7 The learned Assessing Officer/DRP erred in not appreciating that disallowance of payments to non-residents without TDS violates deduction neutrality non-discrimination clause in DTAA as there is no similar bar for residents as per Merilyn Shipping 136 ITD 23 (SB). 3.8 Without prejudice to above, the learned Assessing Officer /DRP erred in not restricting the addition u/s.40(a)(i) to Rs.5,08,44,199/- (being the difference between Rs.9,44,43,764/- less Rs.4,35,99,565/- being the relief granted by the learned CIT – IT/TP - Pune in the appeal order against the Order u/s.201). 4. The Appellant Company crav…

ITO 17(3)(1), Mumbai vs. Ramkrishna Billava, Mumbai

In the result, Revenue’s appeal and assessee’s cross objection are allowed for statistical purposes

ITA 5306/MUM/2016[2012-13]Status: DisposedITAT Mumbai28 Feb 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Viraj MehtaFor Respondent: Ms. Pooja Swaroop
Section 201(1)Section 40

…ng Officer, however, did not find merit in the submissions of the 3 Shri Ramkrishna Billava assessee. Observing that the Hon’ble Calcutta High Court has reversed the decision rendered by the Special Bench of the Tribunal in Merilyn Shipping and Transporters, 136 ITD 23, he disallowed the deduction claimed by the assessee. The assessee challenged the disallowance by filing an appeal before the first appellate authority. 4. The learned Commissioner (Appeals) following the decision of the Hon’ble Allahabad High Court in Victor Shipping, 357 ITR 642, held that only the amount remaining payable on 31st March 2012, c…

DCIT 2(3)(1), Mumbai vs. Western Outdoor Interactive P.Ltd, Mumbai

In the result, both the appeals are dismissed

ITA 247/MUM/2016[2012-13]Status: DisposedITAT Mumbai26 Feb 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 143(3)Section 195Section 40Section 9Section 9(1)

…o deduct tax u/s 195 of the Act. Therefore, the disallowance made u/s 40(a)(i) is not proper and is accordingly deleted. 6.10 It may further be mentioned that the appellant has also relied on the decision in the case of Merlyin Shipping and Transport v. ACIT (136 ITD 23)(Special Bench) where it was stated that if the amount is not payable and had been actually paid than the disallowance u/s 40(a)(i) is not applicable. This decision has been approved by the Hon'ble High Court in the case of Vector Shipping Services (ITA No.122 of 2013) dated 9/7/2013. Further, relying on the decision in the case of Aktiengesellsch…

Dipendra Nath Basu, Kolkata vs. ITO, Ward - 56(3), Kolkata

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 2084/KOL/2017[2009-10]Status: DisposedITAT Kolkata02 Feb 2018AY 2009-10

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A No.2084/Kol/2017 Assessment Year : 2009-10

For Appellant: Shri T.P.Kar, FCAFor Respondent: Md. Ghayas Uddin, Addl. CIT
Section 194Section 194CSection 194ISection 40

…f the assessee before the CIT(A) was that as on the last date of the previous year none of the amounts remained outstanding. The assessee relied on decision of the Special Bench Visakahapatnam in the case of Merilyn Shipping & Shipping Transports vs Addl. CIT 136 ITD 23 wherein it was held that the provision of section 40(a)(ia) of the Act is applicable only when the amounts remain payable on the last date of the relevant previous year and not when the amounts have already been paid as on the said date. The CIT(A) rejected this argument by placing reliance on the decision of the Hon’ble Calcutta High Court in the…