Moradbad Chartered Accountants v. Central Board of Direct Taxes And Anr.

264 ITR 374High Court#24231 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing Moradbad Chartered Accountants v. Central Board of Direct Taxes And Anr.

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya

Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

…e context of section do not admit of any other interpretation. 12. Our understanding of the terms ―Contractee‖ and ―Contractor‖ is fortified by the judgement of Allahabad High Court in Moradbad Chartered Accountants vs Central Board of Direct Taxes And Anr. - 264 ITR 374 (All), wherein it is clearly held that a bare perusal of s. 194C shows that the said provision really deals with contractors who are businessmen, e.g., building contractor, or contractor who does work of transportation or loading of goods, or for supply of materials. Further it was held in Kirloskar Brothers Limited vs. DCIT (IT AT Pune)- 167 TTJ…

NAVI MUMBAI MUNCIPAL CORPORATION (NMMC),NAVI MUMBAI vs. ITO (TDS) 2(4), MUMBAI

In the result, all the appeals are allowed

ITA 1617/MUM/2014[2006-07]Status: DisposedITAT Mumbai20 Mar 2017AY 2006-07

Bench: Shri Mahavir Singh () & Shri Ashwani Taneja ()

Section 194Section 194CSection 194JSection 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNNAL MUMBAI BENCH ‘’B’’, MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA ( ACCOUNTANT MEMBER) I.T.A.No.1617 /Mum/2014 - AY 2006-07 I.T.A.No.1618/Mum/2014 - AY 2007-08 I.T.A.No.1619/Mum/2014 - AY 2008-09 I.T.A.No.1620/Mum/2014 - AY 2009-10 Navi Mumbai Municipal V/s ITO (TDS) 2(4), Mumbai Corporation (NMMC), Belapur Bhavan, Ground Floor, CBD Belapur, Mumbai-14 PAN :AAALC0296J Appellant Respondent Appellant by Ms Aasifa Khan Respondent by Shri Suman Kumar Date of hearing 09-03-2017 Date of order 17.03.2017 O R D E R Per Ashwani Taneja, AM:- These…

SOMA RANI GHOSH,KOLKATA vs. DCIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1420/KOL/2015[2012-2013]Status: DisposedITAT Kolkata09 Sept 2016AY 2012-2013

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

Section 194CSection 194C(6)Section 194C(7)Section 40

….A. No. 1420/KOL./2015 Assessment year: 2012-2013 Page 8 of 19 12. Our understanding of the terms “Contractee” and “Contractor” is fortified by the judgement of Allahabad High Court in Moradbad Chartered Accountants vs Central Board of Direct Taxes And Anr. - 264 ITR 374 (All), wherein it is clearly held that a bare perusal of s. 194C shows that the said provision really deals with contractors who are businessmen, e.g., building contractor, or contractor who does work of transportation or loading of goods, or for supply of materials. Further it was held in Kirloskar Brothers Limited vs. DCIT (IT AT Pune)- 167 TTJ…