New Okhla Development Authority v. Commissioner of Income Tax and Others

406 ITR 209Supreme Court of India#20790 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2019.

Judgments citing New Okhla Development Authority v. Commissioner of Income Tax and Others

M/S. Multitude Infrastructures Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The Appeal of the assessee is allowed

ITA 2722/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Dec 2019AY 2012-13

Bench: Sh. G. S. Pannu & Ms Suchitra Kamblei.T.A. No. 2722/Del/2017 (A.Y 2012-13) M/S. Multitude Infrastructure Vs Deputy Commissioner Of Pvt. Ltd., 1St Floor, Ece House, Income Tax, 28, Kasturba Gandhi Marg, Circle – 17(1) New Delhi – 110 001. New Delhi (Pan : Aafcm 5511 L) (Appellant) (Respondent) Appellant By Sh. Vivek Bansal, Advocate Respondent By Ms. Rakhi Vimal, Sr. D.R. Date Of Hearing 11.12.2019 Date Of Pronouncement 13.12.2019

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SH. G. S. PANNU, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 2722/DEL/2017 (A.Y 2012-13) M/s. Multitude Infrastructure Vs Deputy Commissioner of Pvt. Ltd., 1st Floor, ECE House, Income Tax, 28, Kasturba Gandhi Marg, Circle – 17(1) New Delhi – 110 001. New Delhi (PAN : AAFCM 5511 L) (APPELLANT) (RESPONDENT) Appellant by Sh. Vivek Bansal, Advocate Respondent by Ms. Rakhi Vimal, Sr. D.R. Date of Hearing 11.12.2019 Date of Pronouncement 13.12.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee agai…

Addl. CIT (TDS), Ghaziabad vs. The Principal Officer, Noida

In the result all the appeals filed by the assessee in case of both the assessee for all the three AYs are allowed and appeal filed by the revenue for both the assessee for all the three AYs are di...

ITA 4840/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Nov 2017AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Smt Sulekha Verma, CIT DRFor Respondent: Shri A. K. Garg, Adv
Section 133ASection 194ISection 201Section 271CSection 273B

…assessee to make deduction of tax at source on these lease payments i.e. “”rent‟‟ also. Subsequently the Hon‟ble Supreme Court has also delivered the judgment in the case of New Okhla Development Authority Vs Commissioner of Income Tax and Others reported in 406 ITR 209 (SC) in which the Hon‟ble Supreme Court has opined that the word „rent‟ means any payment by whatever name called under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any land and came to the conclusion that lease money or any rent as “”rent”” within the meaning of section 194I of the Income Tax Act. Therefore,…

Addl. CIT (TDS), Ghaziabad vs. The Principal Officer, Noida

In the result all the appeals filed by the assessee in case of both the assessee for all the three AYs are allowed and appeal filed by the revenue for both the assessee for all the three AYs are di...

ITA 4837/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Nov 2017AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Smt Sulekha Verma, CIT DRFor Respondent: Shri A. K. Garg, Adv
Section 133ASection 194ISection 201Section 271CSection 273B

…assessee to make deduction of tax at source on these lease payments i.e. “”rent‟‟ also. Subsequently the Hon‟ble Supreme Court has also delivered the judgment in the case of New Okhla Development Authority Vs Commissioner of Income Tax and Others reported in 406 ITR 209 (SC) in which the Hon‟ble Supreme Court has opined that the word „rent‟ means any payment by whatever name called under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any land and came to the conclusion that lease money or any rent as “”rent”” within the meaning of section 194I of the Income Tax Act. Therefore,…

Japyee Sports International Ltd., Noida vs. DCIT (TDS), Noida

In the result all the appeals filed by the assessee in case of both the assessee for all the three AYs are allowed and appeal filed by the revenue for both the assessee for all the three AYs are di...

ITA 4291/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Nov 2017AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Smt Sulekha Verma, CIT DRFor Respondent: Shri A. K. Garg, Adv
Section 133ASection 194ISection 201Section 271CSection 273B

…assessee to make deduction of tax at source on these lease payments i.e. “”rent‟‟ also. Subsequently the Hon‟ble Supreme Court has also delivered the judgment in the case of New Okhla Development Authority Vs Commissioner of Income Tax and Others reported in 406 ITR 209 (SC) in which the Hon‟ble Supreme Court has opined that the word „rent‟ means any payment by whatever name called under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any land and came to the conclusion that lease money or any rent as “”rent”” within the meaning of section 194I of the Income Tax Act. Therefore,…

New Okhla Development Authority v. Commissioner of Income Tax and Others (406 ITR 209) — Cited in 4 Judgments | BharatTax