NathpaJhakri Joint Venture v. ACIT

5 ITR (Trib) 75Income Tax Appellate Tribunal2010#12842 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 1961Section 194ASection 2(28A)Section 201(1A)Section 132Section 195Section 201(1)Section 4

Issues it is cited on

section 4(2)section 4(1)section 191section 2(28a)principal officersection 192interest on securitiessection 9(1)(vii)section 194asection 201(1a)fees for technical servicessection 195

Judgments citing NathpaJhakri Joint Venture v. ACIT

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

ITA 5357/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5305/Mum/2024 (A.Y: 2016-17) ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5357/Mum/2024 (A.Y: 2018-19) ITA No. 5356/Mum/2024 (A.Y: 2019-20) ITA No. 5354/Mum/2024 (A.Y: 2020-21) KD Lite Developers Pvt Ltd Vs. DCIT, TDS CTS No. 470 (PT), NG Acharya Nagar, off Eastern Express Highway, Swastik Park, Chembur – 400071. Circle 1(3) Room No. 420, 4th Floor, MTNL TE Bldg Pedder Road, PAN/…

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

ITA 5356/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5305/Mum/2024 (A.Y: 2016-17) ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5357/Mum/2024 (A.Y: 2018-19) ITA No. 5356/Mum/2024 (A.Y: 2019-20) ITA No. 5354/Mum/2024 (A.Y: 2020-21) KD Lite Developers Pvt Ltd CTS No. 470 (PT), NG Acharya Nagar, off Eastern Express Highway, Swastik Park, Chembur – 400071. Vs. DCIT, TDS Circle 1(3) Room No. 420, 4th Floor, MTNL TE Bldg Pedder Road,…

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

ITA 5354/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Nov 2024AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5305/Mum/2024 (A.Y: 2016-17) ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5357/Mum/2024 (A.Y: 2018-19) ITA No. 5356/Mum/2024 (A.Y: 2019-20) ITA No. 5354/Mum/2024 (A.Y: 2020-21) KD Lite Developers Pvt Ltd Vs. DCIT, TDS CTS No. 470 (PT), NG Acharya Nagar, off Eastern Express Highway, Swastik Park, Chembur – 400071. Circle 1(3) Room No. 420, 4th Floor, MTNL TE Bldg Pedder Road, Cumb…

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

In the result, all the five appeals filed by the assessee are allowed

ITA 5325/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5356/Mum/2024 (A.Y: 2019-20) KD Lite Develpers Pvt Ltd Vs. DCIT, TDS Circle 1(3) CTS No. 470 (PT), NG Room No. 420, 4th Acharya Nagar, off Eastern Floor, MTNL TE Bldg Express Highway, Swastik Pedder Road, Park, Chembur – 400071. Cumballa Hill, Mumbai. PAN/GIR No. MUMK22845E (Applicant) (Respondent) Assessee by Shri Vimal Punmiya Revenue by S…

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

In the result, all the five appeals filed by the assessee are allowed

ITA 5305/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5356/Mum/2024 (A.Y: 2019-20) KD Lite Develpers Pvt Ltd Vs. DCIT, TDS Circle 1(3) CTS No. 470 (PT), NG Room No. 420, 4th Acharya Nagar, off Eastern Floor, MTNL TE Bldg Express Highway, Swastik Pedder Road, Park, Chembur – 400071. Cumballa Hill, Mumbai. PAN/GIR No. MUMK22845E (Applicant) (Respondent) Assessee by Shri Vimal Punmiya Revenue by S…

ACIT -25(2), Mumbai vs. M/S. Gepach International, Mumbai

In the result both the appeals filed by the revenue are dismissed

ITA 5943/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Sept 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Shris. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5943 & 5942/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15)

For Appellant: Ms. Samatha, DR byFor Respondent: Shri Vijay Mehta, AR
Section 143(2)Section 195Section 40Section 9

…deemed to accrue or arise in India and accordingly, there was no obligation to deduct tax at source therefrom under section 195 of the Act." 7.15 The Hon'ble ITAT, Mumbai also discussed on identical issue in case of Nathpa Jhakri Joint Venture Vs ACIT [2010] 5 ITR (Trib) 75 (Mum). It was held in this case that reimbursement of expenses was not income in the hands of the non-resident and therefore, not liable to IDS under section 195 of the Act. It was further held that it is axiomatic that tax is charged on income and not on receipts. The reimbursement of expenses by the Indian assesses to the non-resident was n…

ACIT, New Delhi vs. Sh. Rahul Juneja, Faridabad

In the result, appeal of the Revenue is dismissed

ITA 4568/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Dec 2017AY 2011-12

Bench: Sh. O.P. Kant & Sh. K.N. Charyassessment Year: 2011-12 Acit, Vs. Sh. Rahul Juneja, Circle 31(1), New Delhi Plot No. 29, Dlf Indl. Area, Phase-I, Faridabad Pan : Aafpj2485F (Appellant) (Respondent) Appellant By Sh. Ravi Kant Gupta, Sr.Dr Respondent By Sh. Rajesh Malhotra, Ca Date Of Hearing 21.12.2017 Date Of Pronouncement 29.12.2017 Order Per O.P. Kant, A.M.:

Section 139(5)Section 143(2)Section 143(3)Section 195Section 40Section 5(2)(b)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SH. O.P. KANT, ACCOUNTANT MEMBER AND SH. K.N. CHARY, JUDICIAL MEMBER Assessment Year: 2011-12 ACIT, Vs. Sh. Rahul Juneja, Circle 31(1), New Delhi Plot No. 29, DLF Indl. Area, Phase-I, Faridabad PAN : AAFPJ2485F (Appellant) (Respondent) Appellant by Sh. Ravi Kant Gupta, Sr.DR Respondent by Sh. Rajesh Malhotra, CA Date of hearing 21.12.2017 Date of pronouncement 29.12.2017 ORDER PER O.P. KANT, A.M.: This appeal has been preferred by the Revenue against the order dated 21/04/2015 passed by the learned Commissioner of Income-tax (Appeals)-11, Ne…

M/S Balmer Lawries & Co. Ltd., Kolkata vs. Income Tax Officer(It) WD-1(1), Kolkata

In the result, assessee’s appeal stands allowed

ITA 2079/KOL/2014[2012-2013]Status: DisposedITAT Kolkata27 Apr 2016AY 2012-2013

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2012-13 M/S Balmer Lawrie & Co. V/S. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [Pan No. Aabcb 0984 E] Bhawan (Poorva), 2Nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Poddar, Sr-Advocate अपीलाथ" क" ओर से/By Appellant Shri C.P.Bhatia, Jcit-Dr ""यथ" क" ओर से/By Respondent 18-02-2016 सुनवाई क" तार"ख/Date Of Hearing 27-04-2016 घोषणा क" तार"ख/Date Of Pronouncement

Section 195Section 201(1)Section 5(2)(b)

…ernational Taxation) (2008) 307 ITR (AT) 295 (Bang), by Mumbai bench of Tribunal in Asst. Director of Income Tax (International Taxation) v. Wizcraft International Entertainment Pvt. Ltd. (2011) 135 TTJ 647 (Bom) and Nathpa Jhakri Joint Venture v. ACIT (2010) 5 ITR (Trib) 75 (Mum). Respectfully following the ratio given I the aforesaid decisions by several judicial authorities, including the Hon'ble jurisdictional High Court, it is held that the appellant was not liable to deduct tax at source in respect of reimbursement of cost. ITA No.ITA No.2079/Kol/2014 A.Y. 2012-13 M/s Blmer Lawrie & Co. Ltd. v. ITO(IT) Wd-…

NathpaJhakri Joint Venture v. ACIT (5 ITR (Trib) 75) — Cited in 8 Judgments | BharatTax