PCIT v. Linde India Ltd.

448 ITR 682High Court2022#17929 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

section 40(a)(i)section 201(1a)section 194cassessee in defaultsection 201(1)section 201section 40(a)(ia)section 194revenue expenditurecapital expendituresection 20section 19

Judgments citing PCIT v. Linde India Ltd.

M Dasancieit, Kozhikkode vs. ITO, Kozhikkode

ITA 567/COCH/2023[2015-16]Status: DisposedITAT Cochin23 Oct 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None ------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 194Section 194CSection 201Section 201(1)Section 250

…to say, it is very much clear that both the learned lower authorities have held TDS sum(s) in question changed to assessee’s capital account, as also attracting sec.194C of the Act. Learned DR could hardly dispute in light of PCIT vs. Linde India Ltd., [2022] 448 ITR 682 (Cal.), while deciding similar issue of sec.40(a)(i) M. Dasan CIEIT applicable to overseas payees which is pari materia u/s. 40(a)(ia) for domestic recipients, a capital expenditure item does not get covered under section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive grou…

M Dasan Cieit, Kozhikkode vs. The ITO, Kozhikkode

ITA 566/COCH/2023[2014-15]Status: DisposedITAT Cochin23 Oct 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None ------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 194Section 194CSection 201Section 201(1)Section 250

…to say, it is very much clear that both the learned lower authorities have held TDS sum(s) in question changed to assessee’s capital account, as also attracting sec.194C of the Act. Learned DR could hardly dispute in light of PCIT vs. Linde India Ltd., [2022] 448 ITR 682 (Cal.), while deciding similar issue of sec.40(a)(i) M. Dasan CIEIT applicable to overseas payees which is pari materia u/s. 40(a)(ia) for domestic recipients, a capital expenditure item does not get covered under section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive grou…

Mdasan Cieit, Kozhikkode vs. The ITO, Kozhikkode

ITA 565/COCH/2023[2013-14]Status: DisposedITAT Cochin23 Oct 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None ------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 194Section 194CSection 201Section 201(1)Section 250

…to say, it is very much clear that both the learned lower authorities have held TDS sum(s) in question changed to assessee’s capital account, as also attracting sec.194C of the Act. Learned DR could hardly dispute in light of PCIT vs. Linde India Ltd., [2022] 448 ITR 682 (Cal.), while deciding similar issue of sec.40(a)(i) M. Dasan CIEIT applicable to overseas payees which is pari materia u/s. 40(a)(ia) for domestic recipients, a capital expenditure item does not get covered under section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive grou…

M Dasan Cieit, Kozhikkode vs. The ITO, Kozhikkode

ITA 564/COCH/2023[2012-13]Status: DisposedITAT Cochin23 Oct 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None ------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 194Section 194CSection 201Section 201(1)Section 250

…to say, it is very much clear that both the learned lower authorities have held TDS sum(s) in question changed to assessee’s capital account, as also attracting sec.194C of the Act. Learned DR could hardly dispute in light of PCIT vs. Linde India Ltd., [2022] 448 ITR 682 (Cal.), while deciding similar issue of sec.40(a)(i) M. Dasan CIEIT applicable to overseas payees which is pari materia u/s. 40(a)(ia) for domestic recipients, a capital expenditure item does not get covered under section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive grou…

M Dasan Cieit, Kozhikkode vs. The ITO (TDS), Kozhikkode

ITA 563/COCH/2023[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None ------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 194Section 194CSection 201Section 201(1)Section 250

…to say, it is very much clear that both the learned lower authorities have held TDS sum(s) in question changed to assessee’s capital account, as also attracting sec.194C of the Act. Learned DR could hardly dispute in light of PCIT vs. Linde India Ltd., [2022] 448 ITR 682 (Cal.), while deciding similar issue of sec.40(a)(i) M. Dasan CIEIT applicable to overseas payees which is pari materia u/s. 40(a)(ia) for domestic recipients, a capital expenditure item does not get covered under section TDS deduction(s). That being the clinching factual and legal position, we accept the assessee’s instant sole substantive grou…