Oil and Natural Gas Corporation Ltd. v. DCIT

103 Taxmann.com 396Income Tax Appellate Tribunal2019#14651 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 36(1)(v)(a)
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Judgments citing Oil and Natural Gas Corporation Ltd. v. DCIT

Pricewaterhousecoopers Service Delivery Center Bangalore Private Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed statistical purposes

ITA 261/BANG/2024[2019-20]Status: DisposedITAT Bangalore18 Jun 2024AY 2019-20

Bench: Shri George George K & Shri Waseem Ahmedassessment Years : 2019-20

For Appellant: Ms. Divya Motwani, C.AFor Respondent: Shri Ramanathan, Addl. CIT (DR)
Section 143(1)Section 36(1)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Years : 2019-20 M/s Pricewaterhouse Coopers Service Vs. The Asst. Director of Income Delivery Center, Tax, CPC, Quay Building, 4th Floor, Bagmane Tech Bengaluru. Park, Byrasandra Village, K.R Puram Hobli, The Dy. Commissioner of C.V Raman Nagar S.O, Income Tax, Bengaluru-560 093. Circle – 3(1)(1), Bengaluru. PAN – AADCG 4454 G APPELLANT RESPONDENT Assessee by : Ms. Divya Motwani, C.A Revenue by : Shri Ramanathan, Addl. CIT (DR) Date of hearing : 12.06.2024…

Natma Securities Ltd, New Delhi vs. ACIT, Circle-76(1), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 6104/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Nov 2022AY 2012-13

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.I.T.A. No. 6104/Del/2019 (A.Y 2012-13)

Section 154Section 194ASection 201Section 201(1)

…e rival arguments and perused relevant material on record including judicial pronouncements as cited and relied upon during the course of hearing before us. After going through the cited order of this Tribunal in Oil and Natural Gas Corporation Ltd. V/s DCIT (103 Taxmann.com 396 30/11/2018), we find that identical factual matrix as well as controversy has been dealt by the Tribunal and ultimately the issue has been decided in assessee's favor. The operative part of the decision, for convenience and ease of reference, could be extracted as follows: - 6. We have heard the authorized representatives of both the par…

Standard Chartered Bank, Mumbai vs. DCIT (TDS) 2(2), Mumbai

The appeal stands allowed to the extent indicated in the order

ITA 2156/MUM/2018[2008-09(24Q-FY 2007-08 Q2)]Status: DisposedITAT Mumbai21 Aug 2020

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Madhur Aggarwal – Ld. ARFor Respondent: Shri V. Vinod Kumar-Ld. DR
Section 154Section 200Section 201Section 220(2)

…i Madhur Aggarwal, besides submissions made before Ld. CIT(A), drew our attention to the fact that identical issue is covered in assessee’s favor by the decision of a coordinate bench of this Tribunal rendered in Oil and Natural Gas Corporation Ltd. V/s DCIT (103 Taxmann.com 396 30/11/2018). A copy of the order has been placed on record. On the other hand, Ld. DR, Shri V.Vinod Kumar, submitted that the order of Ld. CIT(A) was well reasoned and a speaking order and therefore, the same was to be upheld. However, no contrary decision has been placed on record. 5. We have carefully considered the rival arguments and…

Standard Chartered Bank, Mumbai vs. DCIT (TDS) 2(2), Mumbai

The appeal stands allowed to the extent indicated in the order

ITA 2155/MUM/2018[2008-09 (24Q-FY 2007-08 Q1)]Status: DisposedITAT Mumbai21 Aug 2020

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Madhur Aggarwal – Ld. ARFor Respondent: Shri V. Vinod Kumar-Ld. DR
Section 154Section 200Section 201Section 220(2)

…i Madhur Aggarwal, besides submissions made before Ld. CIT(A), drew our attention to the fact that identical issue is covered in assessee’s favor by the decision of a coordinate bench of this Tribunal rendered in Oil and Natural Gas Corporation Ltd. V/s DCIT (103 Taxmann.com 396 30/11/2018). A copy of the order has been placed on record. On the other hand, Ld. DR, Shri V.Vinod Kumar, submitted that the order of Ld. CIT(A) was well reasoned and a speaking order and therefore, the same was to be upheld. However, no contrary decision has been placed on record. 5. We have carefully considered the rival arguments and…

Standard Chartered Bank, Mumbai vs. DCIT (TDS) 2(2), Mumbai

The appeal stands allowed to the extent indicated in the order

ITA 2154/MUM/2018[2008-09(24Q-FY 2007-08 Q3)]Status: DisposedITAT Mumbai21 Aug 2020

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Madhur Aggarwal – Ld. ARFor Respondent: Shri V. Vinod Kumar-Ld. DR
Section 154Section 200Section 201Section 220(2)

…i Madhur Aggarwal, besides submissions made before Ld. CIT(A), drew our attention to the fact that identical issue is covered in assessee’s favor by the decision of a coordinate bench of this Tribunal rendered in Oil and Natural Gas Corporation Ltd. V/s DCIT (103 Taxmann.com 396 30/11/2018). A copy of the order has been placed on record. On the other hand, Ld. DR, Shri V.Vinod Kumar, submitted that the order of Ld. CIT(A) was well reasoned and a speaking order and therefore, the same was to be upheld. However, no contrary decision has been placed on record. 5. We have carefully considered the rival arguments and…

Standard Chartered Bank, Mumbai vs. DCIT (TDS) 2(2), Mumbai

The appeal stands allowed to the extent indicated in the order

ITA 2153/MUM/2018[2008-09 (24Q-FY 2007-08 Q4)]Status: DisposedITAT Mumbai21 Aug 2020

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Madhur Aggarwal – Ld. ARFor Respondent: Shri V. Vinod Kumar-Ld. DR
Section 154Section 200Section 201Section 220(2)

…i Madhur Aggarwal, besides submissions made before Ld. CIT(A), drew our attention to the fact that identical issue is covered in assessee’s favor by the decision of a coordinate bench of this Tribunal rendered in Oil and Natural Gas Corporation Ltd. V/s DCIT (103 Taxmann.com 396 30/11/2018). A copy of the order has been placed on record. On the other hand, Ld. DR, Shri V.Vinod Kumar, submitted that the order of Ld. CIT(A) was well reasoned and a speaking order and therefore, the same was to be upheld. However, no contrary decision has been placed on record. 5. We have carefully considered the rival arguments and…

Oil and Natural Gas Corporation Ltd. v. DCIT (103 Taxmann.com 396) — Cited in 6 Judgments | BharatTax