Palam Gas Service v. CIT

394 ITR 300Supreme Court of India2017#980 most cited

What is Palam Gas Service v. CIT authority for?

Disallowance under Section 40(a)(ia) for non-deduction of TDS is mandatory, applying even to amounts already paid and not merely 'payable', based on a purposive construction of the provision, irrespective of the timing of payment or liability.

110

judgments rely on this decision, according to BharatTax’s citation analysis of 367,735 Indian tax judgments — from 2017 to 2025.

Also referred to as

Palam Gas Service v. CIT · Section 40(a)(ia) · TDS non-deduction · mandatory disallowance · paid or payable · purposive construction · PAN verification · commission payment · Supreme Court · 394 ITR 300

Also reported as

81 Taxmann.com 43

Sections most often in play

Section 132Section 143(3)Section 153ASection 254Section 40(a)(ia)Section 40A(3)Section 69C
Read the full judgment

Issues it is cited on

tds on commissioninterest under section 201(1a)section 194hpermanent account numbersection 194jsection 192section 194csection 17section 201(1a)section 201(1)section 40(a)section 40(a)(ia)

Judgments citing Palam Gas Service v. CIT

The George Town Co-Op. Bank Ltd., Chennai vs. ACIT, Chennai

ITA 2856/CHNY/2016[2012-13]Status: DisposedITAT Chennai25 Sept 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. A. Sundara Rajan, JCIT
Section 194Section 36(1)(viia)Section 40

…relied on the Special Bench decision in the case of Merlin Shipping and Transport vs ACIT 16 ITR (Trib) 1. 5. We heard the rival submissions. We find that the issue is settled by the Hon’ble Supreme Court in the case of Palam Gas Services vs CIT reported in 394 ITR 300 (SC), wherein, the Supreme Court held that “payable” includes not only sums payable but also sums paid to contractors. Therefore, the corresponding grounds of the assessee fail. 6. With regard to the disallowance made u/s. 36(1)(viia), the Ld. AR submitted that the provision for bad and doubtful debts in the books has to be for an equal and ma…

ITO, Ward-3(2), Hyd, Hyderabad vs. R.K. Infra & Engineering (India) Pvt.Ltd., Hyd, Hyderabad

In the result, appeal of the revenue and the CO of the assessee are dismissed

ITA 1227/HYD/2016[2012-13]Status: DisposedITAT Hyderabad05 Sept 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Nilanjan DeyFor Respondent: Shri Pawan Kumar
Section 40

…y in the case of My s. Merylin Shipping and Transport, Visakhapatnam. 5. Any other grounds(s) that may be urged at the time of hearing.” 6. Before us, ld. DR relied on the decision of the Hon’ble Supreme Court in the case of Palam Gas Service Vs. CIT, [2017] 81 Taxmann.com 43 (SC) and relied on the order of AO. 7. The ld. AR submitted that the assessee paid interest to the financial institutions, who are public limited companies and they must have offered the same to tax. Further, he submitted that assessee was not held to be an assessee in default, hence, the provisions of section 40(a(ia) cannot be invoked. H…

Income-Tax Officer, New Delhi vs. Swati Housing & Construction (P) Ltd, New Delhi

In the result appeal of the department is dismissed

ITA 1228/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Aug 2019AY 2010-11

Bench: Shri Amit Shukla & Dr. B.R.R. Kumarasstt. Year: 2010-11 Income Tax Officer Vs. M/S. Swati Housing & Ward 22(4), Room No. Construction Pvt. Ltd., 225C, C.R. Building, C-3/258, Janak Puri, New Delhi New Delhi – 110 058 (Appellant) (Respondent)

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Shri N.K. Bansal, Sr. DR
Section 133(6)Section 143(3)Section 40Section 68

…ected in balance sheet cannot be added u/s 68 of the I.T. Act. Hence, Ground No. 8 is allowed.” 8. Before us Ld. DR, in so far as disallowance u/s 40(a)(ia) is concerned, submitted that now the Supreme Court judgment in the case of Palam Gas Services vs. CIT 394 ITR 300 (SC) the Hon’ble Supreme Court has settled the issue that not only on the amount shown as payable is disallowable u/s 40(a)(ai) but also on the amount shown as paid. Thus, reasoning of the Ld. CIT (A) deserves to be rejected. 9. On the other hand, Ld. Counsel for the assessee admitted that the controversy of ‘paid’ and ‘payable’ in respect of di…

The Dy. CIT, Circle - 2(1), Vijayawada vs. M/S Sri Sai Engineering & Drilling, Vijayawada

In the result, appeal of the revenue and the cross objections of the assessee are allowed for statistical purpose

ITA 39/VIZ/2013[2009-10]Status: DisposedITAT Visakhapatnam06 Feb 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीऱसं./I.T.A.No.39/Viz/2013 (निर्धारणवषा/Assessment Year:2009-10) Dy.Commissioner Of Income-Tax Vs. M/S Sri Sai Engineering & Circle-2(1) Drilling Vijayawada #54-18-26, 2Nd Line Lic Colony Vijayawada [Pan :Abafs0788A] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.58/Viz/2013 Arising Out Of I.T.A.No.39/Viz/2013 (निर्धारणवषा/Assessment Year: 2009-10) Vs. Addl. Commissioner Of M/S Sri Sai Engineering & Drilling #54-18-26, 2Nd Line Income Tax, Range-2 Lic Colony Vijayawada Vijayawada [Pan :Abafs0788A] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Revenue By : Shri D.K.Sonowal, Cit Dr : Assessee By Shri G.V.N.Hari, Ar सुिवधईकीतधरीख / Date Of Hearing : 29.01.2019 घोषणधकीतधरीख/Date Of Pronouncement : 06.02.2019

For Respondent: Shri D.K.Sonowal, CIT DR
Section 194CSection 40

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीिी. दुगााराि,न्याययकसदस्यएिं श्रीडड.एस. सुन्दरससंह, ऱेखासदस्यकेसमऺ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकरअपीऱसं./I.T.A.No.39/Viz/2013 (निर्धारणवषा/Assessment Year:2009-10) Dy.Commissioner of Income-Tax Vs. M/s Sri Sai Engineering & Circle-2(1) Drilling Vijayawada #54-18-26, 2nd Line LIC Colony Vijayawada [PAN :ABAFS0788A] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.58/Viz/2013 Arising out of I.T.A.No.39/Viz/2013 (निर्धारण…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

Assistant Commissioner of Income Tax Circle-4(2)(1), Bangalore vs. M/S Maruthi Transformers Manufacturing Co., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 2662/BANG/2017[2007-08]Status: DisposedITAT Bangalore31 Dec 2018AY 2007-08

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2007-08

For Appellant: Dr. Vinod Sharma, JCIT (DR)For Respondent: None
Section 194CSection 221Section 40

…he penalty u/s 221 of the Act levied has been challenged in ITAT in ITA No 1180/Bang/2016 for the AY 2007-08 5. The issue regarding "payable" occurring in section 40(a)(ia) was already settled by the Hon'ble Supreme Court in the case of M/s Palam Gas Service (81 Taxmann.com 43(SC)(2017). The Hon'ble Supreme Court held that word "payable" occurring in section Page 2 of 2 40(a)(ia) not only covers cases where amount is yet to be paid but also those cases where amount has actually been paid. 6. For these and other grounds that may be urged at the time of hearing, it is prayed that the order of the CIT (A) in so far…

Kalindi Estate, Mumbai vs. ITO WD 25(3)(2), Mumbai

In the result, the appeal is dismissed

ITA 4854/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 Oct 2018AY 2011-12

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2011-12 M/S Kalindi Estate Income Tax Officer, Developers, Laxmi Vs. Ward 25(3)(2), C/11, Shopping Centre, V.L. Lane, Pratyakshakar Bhavan, Kandivli (West), Mumbai- Bandra Kurla Complex, 400067. Mumbai. Pan No. Aaaak0052B Appellant Respondent Assessee By : Ms. Aarti Sathe, Ar Revenue By : Mr. Manoj Kumar Singh, Dr Date Of Hearing : 07/08/2018 Date Of Pronouncement : 23/10/2018

For Appellant: Ms. Aarti Sathe, ARFor Respondent: Mr. Manoj Kumar Singh, DR
Section 139Section 142(1)Section 143(3)Section 194ASection 194CSection 194HSection 194JSection 201Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 M/s Kalindi Estate Income Tax Officer, Developers, Laxmi Vs. Ward 25(3)(2), C/11, Shopping Centre, V.L. Lane, Pratyakshakar Bhavan, Kandivli (West), Mumbai- Bandra Kurla Complex, 400067. Mumbai. PAN No. AAAAK0052B Appellant Respondent Assessee by : Ms. Aarti Sathe, AR Revenue by : Mr. Manoj Kumar Singh, DR Date of Hearing : 07/08/2018 Date of pronouncement : 23/10/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The r…

M/S. Regma Ceramics Limited, Yanam vs. The Asst CIT, Kakinada

In the result, the appeal of the assessee is dismissed

ITA 128/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam26 Sept 2018AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.128 /Viz/2017 (धििाारण िर्ा/ Assessment Year: 2012-2013) M/S Regma Ceramics Ltd. Vs. Acit, Circle-1 Yanam Kakinada [Pan :Aabcr8268F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri K.C.Das, DR
Section 194ASection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.128 /Viz/2017 (धििाारण िर्ा/ Assessment Year: 2012-2013) M/s Regma Ceramics Ltd. Vs. ACIT, Circle-1 Yanam Kakinada [PAN :AABCR8268F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यार्थी की ओर से/ Respondent by : Shri K.C.Das, DR सुनवाई की तारीख / Dat…

DCIT, Chennai vs. Inzi Control India Limited, Sriperambudur

In the result, the appeal of the Revenue stands dismissed

ITA 1820/CHNY/2015[2010-11]Status: DisposedITAT Chennai16 Aug 2018AY 2010-11

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. Srinivasa Rao Vana, JCITFor Respondent: Shri. S. Raghunathan, and Sankara Narayanan, Advocates
Section 195Section 40

…ome Tax (Appeals) submitted that royalty and fees for technical services could be taxed in a contracting state, by virtue of clause (2) to Article 13 of the DTAA. Further, according to him, Hon’ble Apex Court in the case of Palam Gas Service vs. CIT, (2017) 394 ITR 300, had held that the word ‘’payable’’ as appearing Section 40(a)(ia) of the Act had to be construed as inclusive of paid amounts. Thus, according to him, assessee was obliged to deduct tax at source on the sum of "3,12,69,759/-. Since, assessee had not done so, as per the ld. Departmental Representative, the ld. Assessing Officer was justified in…

Sanghavi Jewel P.Ltd, Mumbai vs. DCIT Cir 5(3)(1), Mumbai

In the result, assessee’s appeal is partly allowed for statistical purposes

ITA 5672/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Jul 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Vidhyadhar
Section 10ASection 115J

…r (Appeals) also sustained the disallowance. 18. The learned Authorised Representative fairly submitted that at this point of time the issue stands decided against the assessee by the decision of the Hon'ble Supreme Court in Palam Gas Service v/s CIT, [2017] 394 ITR 300 (SC). 19. The learned Departmental Representative agreed with the aforesaid submissions of the assessee. 13 Sanghi Jewel Pvt. Ltd. 20. We have considered rival submissions and perused materials on record. The ground on which the assessee seeks deletion of the disallowance under section 40(a)(ia) of the Act is, the amount in dispute was paid dur…

M/S Somya Priya Infrastructure, Behror vs. Income Tax Officer, Alwar

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 803/JPR/2017[2012-13]Status: DisposedITAT Jaipur06 Jul 2018AY 2012-13
For Appellant: Shri S. L. Poddar (Adv.)For Respondent: Shri Anup Singh (Addl. CIT)
Section 133(6)Section 144Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 803/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke M/s Somya Priya Infrastructure, The ITO, Vs. CC-2, Industrial Area, Phase-1, Ward- Behror. Behror, Alwar. Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABQFS 5919 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L. Poddar (Adv.) jktLo dh vksj ls@ Revenue by…

Mahaveer Babulal Jain, Chennai vs. The Deputy Commissioner of Income Tax, Non Corporate Circle -5, Chennai

In the result, I.T.A. No. 2274/Chny/2017 for AY 2008-09 is dismissed and I

ITA 2275/CHNY/2017[2009-10]Status: DisposedITAT Chennai25 Jun 2018AY 2009-10

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri B. Sagadevan, JCIT
Section 143(3)Section 147Section 148Section 37(1)Section 40

…आयकर अपील"य अ"धकरण, ‘‘सी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Abraham P. George, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2274 and 2275/Chny/2017 Assessment Years: 2008-09 & 2009-10 Shri Mahaveer Babulal Jain, The Deputy Commissioner of No. 44/9, E.K. Agraharam, Vs. Income Tax, Chennai 600 003. Non Corporate Circle 5, Chennai 600 006. [PAN: AHTPM1979Q] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri S. Sridhar, Advocate ""यथ" क" ओर…

Mahaveer Babulal Jain, Chennai vs. The Deputy Commissioner of Income Tax, Non Corporate Circle -5, Chennai

In the result, I.T.A. No. 2274/Chny/2017 for AY 2008-09 is dismissed and I

ITA 2274/CHNY/2017[2008-09]Status: DisposedITAT Chennai25 Jun 2018AY 2008-09

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri B. Sagadevan, JCIT
Section 143(3)Section 147Section 148Section 37(1)Section 40

…आयकर अपील"य अ"धकरण, ‘‘सी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Abraham P. George, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2274 and 2275/Chny/2017 Assessment Years: 2008-09 & 2009-10 Shri Mahaveer Babulal Jain, The Deputy Commissioner of No. 44/9, E.K. Agraharam, Vs. Income Tax, Chennai 600 003. Non Corporate Circle 5, Chennai 600 006. [PAN: AHTPM1979Q] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri S. Sridhar, Advocate ""यथ" क" ओर…

M/S. Northern Steel Industries, Srinagar (Kmr) vs. The Income-Tax Officer, Srinagar (J&K)

In the result, the assessee’s appeal is partly allowed

ITA 430/ASR/2014[2007-08]Status: DisposedITAT Amritsar18 Jun 2018AY 2007-08

Bench: Sh. Sanjay Arorai.T.A. No. 430/Asr/2014 Assessment Year: 2007-08

For Appellant: NoneFor Respondent: Sh. Rahul Dhawan (D.R.)
Section 143(3)Section 40

…. Crescent Export Syndicate [2013] 262 CTR 525 (Cal). The position continues to be the same before me as well, with, rather, the view of the Hon'ble High Court in Crescent Export Syndicate (supra) having been since confirmed in Palam Gas Service v. CIT [2017] 394 ITR 300 (SC). Be that as it may, if the assessee can show that the tax on the relevant income has been paid, i.e., as where the payee/service provider has included the sum under reference while computing and returning his income, there is no question of the assessee being deemed to be in default qua the same and, therefore, liable for disallowance u/s. 4…

Dy.CIT, Cir-1(2), Hyderabad vs. M/S Cuntry Club (I) Limited, Hyderabad

In the result, the grounds of the appeal of the assessee on this issue are allowed

ITA 1735/HYD/2012[2009-10]Status: DisposedITAT Hyderabad22 May 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 M/S Country Club Vs. Asst. Cit, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known As Country Club India Ltd.,) Hyderabad.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Dr. K. Srinivas Reddy
Section 40Section 40A(3)Section 43B

…l No.10, the assessee is claiming that if the assessee has not been treated as an "assessee in default" u/s 201(1), no disallowance u/s 40a(ia) can be made. 9. We find that the Hon'ble Supreme Court in the case of Palam Gas Service vs. CIT reported in (2017) 81 Taxmann.com 43 (S.C) has held that irrespective of the amount being paid, the same is disallowable u/s 40a(ia) if no TDS has been made. Therefore, the decision of the CIT (A) on this point has to be set aside. In such circumstances, the alternate plea of the assessee assumes importance. 10. The learned Counsel for the assessee has placed reliance upon th…

M/S. Country Club India Ltd., Hyderabad vs. ACIT, Circle-1(2), Hyderabad

In the result, the grounds of the appeal of the assessee on this issue are allowed

ITA 1689/HYD/2012[2009-10]Status: DisposedITAT Hyderabad22 May 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 M/S Country Club Vs. Asst. Cit, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known As Country Club India Ltd.,) Hyderabad.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Dr. K. Srinivas Reddy
Section 40Section 40A(3)Section 43B

…l No.10, the assessee is claiming that if the assessee has not been treated as an "assessee in default" u/s 201(1), no disallowance u/s 40a(ia) can be made. 9. We find that the Hon'ble Supreme Court in the case of Palam Gas Service vs. CIT reported in (2017) 81 Taxmann.com 43 (S.C) has held that irrespective of the amount being paid, the same is disallowable u/s 40a(ia) if no TDS has been made. Therefore, the decision of the CIT (A) on this point has to be set aside. In such circumstances, the alternate plea of the assessee assumes importance. 10. The learned Counsel for the assessee has placed reliance upon th…

ITO, Chennai vs. Krishnaswamy Ramdevan, Chennai

In the result, the appeal of the Revenue is allowed and Cross Objection of the assessee is allowed for statistical purpose

ITA 927/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 May 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 927/Chny/2017 & C.O.No.122/Chny/2017 (In Ita No.927/Chny/2017)

For Appellant: Shri. V. Chandrasekaran, C.AFor Respondent: Shri. AR.V. Sreenivasan, IRS, JCIT
Section 139Section 201Section 201(1)Section 40

…ot be applied on it. We have considered the rival contentions and perused the 4. orders of the authorities below. In so far as appeal of the Revenue is concerned, we find that the Hon’ble Apex Court in the case of Palam Gas Agencies Limited vs. ACIT, (2017) 394 ITR 300 has held that Section 40(a)(ia) of the Act, could be applied on paid as well as payable amounts. In our opinion ld. Commissioner of Income Tax ITA No. 927/17 & CO 122/17. :- 3 -: (Appeals) fell in error in holding that assessee could not be visited with a disallowance u/s.40(a) (ia) of the Act for the amounts paid by it during the relevant pre…