NOIDA v. CCIT

406 ITR 178Supreme Court of India2019#25019 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2019.

Judgments citing NOIDA v. CCIT

ACIT, CIRCLE- 78(1), NEW DELHI vs. UNITECH LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 4560/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Ms. Kanika Jain, Adv
Section 10Section 10(20)Section 133ASection 194ASection 194A(1)Section 194A(3)(f)Section 194A(3)(iii)Section 201(1)

…s held that NOIDA is a Corporation established by a State Act and is therefore entitled to exemption of payment of tax at source u/s. 194A(1). 5. On the other hand, ld. CIT-DR submitted that Hon’ble Apex Court in the case of NOIDA vs. CCIT reported in (2019) 406 ITR 178 (SC) has held that NOIDA is not a local authority 4 I.T.As. No.4559 & 4560/DEL/2017 within the meaning of Section 10(20), therefore all the provisions of Act shall apply. 6. After perusing the impugned order, we find that only issue on which demand has been created u/s. 201(1)/201(1A) is that assessee has not deducted TDS on the interest paym…

ACIT, CIRCLE- 78(1), NEW DELHI vs. UNITECH LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 4559/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Dec 2019AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Ms. Kanika Jain, Adv
Section 10Section 10(20)Section 133ASection 194ASection 194A(1)Section 194A(3)(f)Section 194A(3)(iii)Section 201(1)

…s held that NOIDA is a Corporation established by a State Act and is therefore entitled to exemption of payment of tax at source u/s. 194A(1). 5. On the other hand, ld. CIT-DR submitted that Hon’ble Apex Court in the case of NOIDA vs. CCIT reported in (2019) 406 ITR 178 (SC) has held that NOIDA is not a local authority 4 I.T.As. No.4559 & 4560/DEL/2017 within the meaning of Section 10(20), therefore all the provisions of Act shall apply. 6. After perusing the impugned order, we find that only issue on which demand has been created u/s. 201(1)/201(1A) is that assessee has not deducted TDS on the interest paym…

M/S. YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY,GREATER NOIDA vs. ACIT (TDS), NOIDA

Appeal of the assessee stands allowed

ITA 2436/DEL/2016[2010-11]Status: DisposedITAT Delhi18 Oct 2019AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantasstt. Year: 2010-11

For Appellant: Shri Jasmeet Singh, AdvFor Respondent: Ms. Nidhi Srivastava, CIT. DR
Section 10(20)Section 194Section 194ASection 201(1)

…d High Court had held that NOIDA is a corporation established by the Uttar Pradesh Industrial Development Act, 1976. Our attention was also drawn to the judgment of Hon’ble Apex Court in the case of New Okhla Industrial Development Authority vs. CCIT reported 406 ITR 178 (SC) wherein, vide order dated 2.7.2018, it was held that NOIDA was not a local authority. The Ld. AR submitted that the crux of the judgment was that NOIDA corporation was established under the 1976 Act and was, therefore, eligible for exemption from deduction of tax as per notification dated 22.10.1970 and further that the NOIDA Authority was n…

NOIDA v. CCIT (406 ITR 178) — Cited in 3 Judgments | BharatTax