Mythri Transport Corporation v. ACIT

124 TTJ 970Income Tax Appellate Tribunal#18902 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2016.

Judgments citing Mythri Transport Corporation v. ACIT

Pr. Commissioner of Income Tax -19 vs. Shri Kuldeep Kumar Sharma

ITA/437/2016HC Delhi07 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 133(6)Section 194CSection 40

…/transporters engaged by the assessee to carry out the transportation work of M/s Jay Prakash Associates are not sub-contractors by applying the ratio of the order passed by ITAT, Visakhapatnam Bench, in the case of Mythri Transport Corporation Vs. ACIT, 124 TTJ 970; that Hon'ble Jurisdictional High Court in the case of CIT Vs. Hardarshan Singh, 350 ITR 427, decided the identical issues. The operative para of the judgment is as under: "DEDUCTION OF TAX AT SOURCE-LORRY BOOKING BUSINESS-ASSESSEE COLLECTING FREIGHT CHARGES FROM CLIENTS WHO INTENDED TO TRANSPORT THEIR GOODS THROUGH SEPARAT…

Pr Commissioner of Income Tax - 19 vs. Shri Kuldeep Kumar Sharma

ITA/435/2016HC Delhi07 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 133(6)Section 194CSection 40

…/transporters engaged by the assessee to carry out the transportation work of M/s Jay Prakash Associates are not sub-contractors by applying the ratio of the order passed by ITAT, Visakhapatnam Bench, in the case of Mythri Transport Corporation Vs. ACIT, 124 TTJ 970; that Hon'ble Jurisdictional High Court in the case of CIT Vs. Hardarshan Singh, 350 ITR 427, decided the identical issues. The operative para of the judgment is as under: "DEDUCTION OF TAX AT SOURCE-LORRY BOOKING BUSINESS-ASSESSEE COLLECTING FREIGHT CHARGES FROM CLIENTS WHO INTENDED TO TRANSPORT THEIR GOODS THROUGH SEPARAT…

Income Tax Officer Ward-36(3), Kolkata vs. M/S Saha Agency, Kolkata

In the result, the appeal of revenue is partly allowed and the Cross Objection of assessee is dismissed

ITA 2453/KOL/2013[2010-11]Status: DisposedITAT Kolkata20 May 2016AY 2010-11

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Respondent: Md. Ghayas Uddin Ansari, JCIT, Sr. DR
Section 143(3)Section 194CSection 40

….08.2010, (ii) Decision of Ahmedabad ITAT “B” Bench in the case of M/s. Pragati Trading Co. Vs. ITO, ITA No. 3478/Ahd/2008 for AY 2005-06 dated 26.11.2010, (iii) Decision of Visakhapatnam ITAT in the case of Mythri Transport Corporation Vs. ACIT reported in 124 TTJ 970 4 ITA No.2453/K/2013 & CO No.139/K/2013 M/s. Saha Agency, AY 2010-11 The Ld. DR vehemently supported the order of the AO. 3.7. We have heard rival submissions and perused the material available on record and case laws cited above. We find in respect of payments made to Air Transport Corporation (Assam) Ltd., the Ld. CIT(A) had recorded a catego…

ITO, New Delhi vs. Sh. Kuldeep Kumar Sharma, Delhi

ITA 200/DEL/2013[2008-09]Status: DisposedITAT Delhi04 Dec 2015AY 2008-09

Bench: Sh. J.S. Reddy & Sh. Kuldip Singh

For Appellant: Ms. Sulekha Verma, CIT(DR)For Respondent: Sh. Salil Aggarwal, Adv &
Section 133(6)Section 143(1)Section 194C(2)Section 40

…iers/transporters engaged by the assessee to carry out the transportation work of M/s Jay Prakash Associates are not sub- contractors by applying the ratio of the order passed by ITAT, Visakhapatnam Bench, in the case of Mythri Transport Corporation Vs. ACIT, 124 TTJ 970; that Hon’ble Jurisdictional High Court in the case of CIT Vs. Hardarshan Singh, 350 ITR 427, decided the identical issues. The operative para of the judgment is as under: “DEDUCTION OF TAX AT SOURCE-LORRY BOOKING BUSINESS-ASSESSEE COLLECTING FREIGHT CHARGES FROM CLIENTS WHO INTENDED TO TRANSPORT THEIR GOODS THROUGH SEPARATE TRANSPORTERS-ASSESSEE…

Mythri Transport Corporation v. ACIT (124 TTJ 970) — Cited in 4 Judgments | BharatTax