PCIT v. Make My Trip India (P.) Ltd.

104 Taxmann.com 263High Court2019#9285 most cited

What is PCIT v. Make My Trip India (P.) Ltd. authority for?

The Delhi High Court has held that services provided by payment gateways can be considered fees rather than commission, distinguishing them from brokerage paid for facilitating the buying or selling of goods.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

PCIT v. Make My Trip India (P.) Ltd. · 104 taxmann.com 263 · TDS on commission · Section 194H · payment gateway charges · fees vs commission · assessee in default · Section 201

Sections most often in play

Section 194HSection 201(1)Section 40(a)(ia)Section 115JBSection 143(3)Section 14ASection 201Section 201(1A)

Issues it is cited on

tds on commissionsection 194hsection 18section 201assessee in defaultsection 201(1)section 20section 40(a)(ia)section 194disallowance under section 14asection 115jliable to tax

Judgments citing PCIT v. Make My Trip India (P.) Ltd.

Pvr Ltd., New Delhi vs. DCIT, Circle- 19(2), New Delhi

ITA 2080/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayassessment Year: 2011-12 Assessment Year : 2013-14 Dcit, Vs Pvr Ltd., Circle-19(2), 61, Basant Lok, New Delhi. Vasant Vihar, New Delhi. Pan: Aaacp4526D Assessment Year : 2013-14 Co No.47/Del/2022 (Ita No.1963/Del/2018 Assessment Year : 2013-14 Co No.41/Del/2016 (Ita No.5403/Del/2015) Assessment Year : 2011-12 Pvr Ltd., Vs Dcit, 61, Basant Lok, Circle-19(2), Vasant Vihar, New Delhi. New Delhi. Pan: Aaacp4526D (Appellants) (Respondents) Assessee By : Shri Sanjiv Kr. Choudhary, Shri Anil Kr. Chopra & Shri Praveen Kumar, Cas; & Shri V.K. Garg, Advocate, Revenue By : Ms Monika Singh, Cit-Dr

For Appellant: Shri Sanjiv Kr. ChoudharyFor Respondent: Ms Monika Singh, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year: 2011-12 Assessment Year : 2013-14 DCIT, Vs PVR Ltd., Circle-19(2), 61, Basant Lok, New Delhi. Vasant Vihar, New Delhi. PAN: AAACP4526D Assessment year : 2013-14 CO No.47/Del/2022 (ITA No.1963/Del/2018 Assessment Year : 2013-14 CO No.41/Del/2016 (ITA No.5403/Del/2015) Assessment Year : 2011-12 PVR Ltd., Vs DCIT, 61, Basant Lok, Circle-19(2), Vasant Vihar, New Delhi. New Delhi. PAN: AAACP4526D (Appellants) (Respondents) Assessee by : Shri Sanjiv…

ACIT, Circle- 19(2), New Delhi vs. Pvr Ltd., New Delhi

ITA 1963/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayassessment Year: 2011-12 Assessment Year : 2013-14 Dcit, Vs Pvr Ltd., Circle-19(2), 61, Basant Lok, New Delhi. Vasant Vihar, New Delhi. Pan: Aaacp4526D Assessment Year : 2013-14 Co No.47/Del/2022 (Ita No.1963/Del/2018 Assessment Year : 2013-14 Co No.41/Del/2016 (Ita No.5403/Del/2015) Assessment Year : 2011-12 Pvr Ltd., Vs Dcit, 61, Basant Lok, Circle-19(2), Vasant Vihar, New Delhi. New Delhi. Pan: Aaacp4526D (Appellants) (Respondents) Assessee By : Shri Sanjiv Kr. Choudhary, Shri Anil Kr. Chopra & Shri Praveen Kumar, Cas; & Shri V.K. Garg, Advocate, Revenue By : Ms Monika Singh, Cit-Dr

For Appellant: Shri Sanjiv Kr. ChoudharyFor Respondent: Ms Monika Singh, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year: 2011-12 Assessment Year : 2013-14 DCIT, Vs PVR Ltd., Circle-19(2), 61, Basant Lok, New Delhi. Vasant Vihar, New Delhi. PAN: AAACP4526D Assessment year : 2013-14 CO No.47/Del/2022 (ITA No.1963/Del/2018 Assessment Year : 2013-14 CO No.41/Del/2016 (ITA No.5403/Del/2015) Assessment Year : 2011-12 PVR Ltd., Vs DCIT, 61, Basant Lok, Circle-19(2), Vasant Vihar, New Delhi. New Delhi. PAN: AAACP4526D (Appellants) (Respondents) Assessee by : Shri Sanjiv…

DCIT, New Delhi vs. M/S. Pvr Ltd., New Delhi

ITA 5403/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Oct 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayassessment Year: 2011-12 Assessment Year : 2013-14 Dcit, Vs Pvr Ltd., Circle-19(2), 61, Basant Lok, New Delhi. Vasant Vihar, New Delhi. Pan: Aaacp4526D Assessment Year : 2013-14 Co No.47/Del/2022 (Ita No.1963/Del/2018 Assessment Year : 2013-14 Co No.41/Del/2016 (Ita No.5403/Del/2015) Assessment Year : 2011-12 Pvr Ltd., Vs Dcit, 61, Basant Lok, Circle-19(2), Vasant Vihar, New Delhi. New Delhi. Pan: Aaacp4526D (Appellants) (Respondents) Assessee By : Shri Sanjiv Kr. Choudhary, Shri Anil Kr. Chopra & Shri Praveen Kumar, Cas; & Shri V.K. Garg, Advocate, Revenue By : Ms Monika Singh, Cit-Dr

For Appellant: Shri Sanjiv Kr. ChoudharyFor Respondent: Ms Monika Singh, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year: 2011-12 Assessment Year : 2013-14 DCIT, Vs PVR Ltd., Circle-19(2), 61, Basant Lok, New Delhi. Vasant Vihar, New Delhi. PAN: AAACP4526D Assessment year : 2013-14 CO No.47/Del/2022 (ITA No.1963/Del/2018 Assessment Year : 2013-14 CO No.41/Del/2016 (ITA No.5403/Del/2015) Assessment Year : 2011-12 PVR Ltd., Vs DCIT, 61, Basant Lok, Circle-19(2), Vasant Vihar, New Delhi. New Delhi. PAN: AAACP4526D (Appellants) (Respondents) Assessee by : Shri Sanjiv…

M/S One Mobikwik Systems Ltd, Gurgaon vs. Joint Commissioner of Income Tax (OSD). TDS Circle, Gurgaon

In the result the appeal of the assessee vide ITA No

ITA 274/DEL/2025[2017-18]Status: DisposedITAT Delhi26 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 133Section 194HSection 201

…ITA Nos. 7830/Del/2018, 273 – 274 / Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 7830/Del/2018, 273/Del/2025 & 274/Del/2025 Assessment year: 2015-16-2017-18 M/s. One Mobikwik Systems Vs Joint Commissioner of Ltd (earlier known as One Income Tax(OSD), Mobikwik Systems Pvt. Ltd) TDS Circle, Gurgaon PAN: AABCO0442Q APPELLANT RESPONDENT Assessee represented by Shri Manuj Sabharwal, Shri Drona Negi, & Shri Devrat Tiwari, Advocates. Department represented by Ms. Harpreet Kaur Hansra, Sr. DR Date…

M/S One Mobikwik Systems Ltd, Gurgaon vs. Joint Commissioner of Income Tax (OSD), TDS Circle, Gurgaon

In the result the appeal of the assessee vide ITA No

ITA 273/DEL/2025[2016-17]Status: DisposedITAT Delhi26 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 133Section 194HSection 201

…ITA Nos. 7830/Del/2018, 273 – 274 / Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 7830/Del/2018, 273/Del/2025 & 274/Del/2025 Assessment year: 2015-16-2017-18 M/s. One Mobikwik Systems Vs Joint Commissioner of Ltd (earlier known as One Income Tax(OSD), Mobikwik Systems Pvt. Ltd) TDS Circle, Gurgaon PAN: AABCO0442Q APPELLANT RESPONDENT Assessee represented by Shri Manuj Sabharwal, Shri Drona Negi, & Shri Devrat Tiwari, Advocates. Department represented by Ms. Harpreet Kaur Hansra, Sr. DR Date…

One Mobikwik Systems P.Ltd, Gurgaon vs. JCIT(OSD), TDS Circle, Gurgaon

In the result the appeal of the assessee vide ITA No

ITA 7830/DEL/2018[2015-16]Status: DisposedITAT Delhi26 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 133Section 194HSection 201

…ITA Nos. 7830/Del/2018, 273 – 274 / Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 7830/Del/2018, 273/Del/2025 & 274/Del/2025 Assessment year: 2015-16-2017-18 M/s. One Mobikwik Systems Vs Joint Commissioner of Ltd (earlier known as One Income Tax(OSD), Mobikwik Systems Pvt. Ltd) TDS Circle, Gurgaon PAN: AABCO0442Q APPELLANT RESPONDENT Assessee represented by Shri Manuj Sabharwal, Shri Drona Negi, & Shri Devrat Tiwari, Advocates. Department represented by Ms. Harpreet Kaur Hansra, Sr. DR Date…

Nikhil Sharma, Jaipur vs. ITO WD 1(3), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1217/JPR/2024[2020-21]Status: DisposedITAT Jaipur16 Dec 2024AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalnikhil Sharma, 6, Sangram Colony, C-Scheme, Jaipur–302001. Pan No.: Bijps 2623B ..... Appellant Vs. Ito,Ward-1(3), Jaipur – 302 001. ..... Respondent

For Appellant: Mr. Rajeev Sogani, CA, Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, JCIT
Section 139Section 194HSection 201Section 250Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “SMC”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Nikhil Sharma, 6, Sangram Colony, C-Scheme, Jaipur–302001. PAN No.: BIJPS 2623B ..... Appellant Vs. ITO,Ward-1(3), Jaipur – 302 001. ..... Respondent Appellant by : Mr. Rajeev Sogani, CA, Ld. AR Respondent by : Mr. Gautam Singh Choudhary, JCIT, Ld. DR Date of hearing : 10/12/2024 Date of pronouncement : 16/12/2024 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC, Delhi dated 20.08.2024 passed u/s. 250 of the Income Tax…

M/S. Knowledge Hut Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-4(3)(1), Bangalore

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

ITA 466/BANG/2023[2018-19]Status: DisposedITAT Bangalore21 Sept 2023AY 2018-19

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2018-19 M/S. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14Th Main Road, Of Income Tax, Hosur Sarjapura Road, Circle - 4(3)(1), Bangalore – 560 102. Vs. Bangalore. Pan: Aaecc4762E Appellant Respondent & Assessment Year : 2018-19 M/S. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14Th Main Road, Of Income Tax, Hosur Sarjapura Road, Nfac, Bangalore – 560 102. Delhi. Vs. Pan: Aaecc4762E Appellant Respondent Assessee By : Shri P. Murali Mohan Rao, Ca Revenue By : Shri Nischal .B, Addl. Cit (Dr) Date Of Hearing : 13-09-2023 Date Of Pronouncement : 21-09-2023

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Nischal .B, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14th Main Road, of Income Tax, Hosur Sarjapura Road, Circle - 4(3)(1), Bangalore – 560 102. Vs. Bangalore. PAN: AAECC4762E APPELLANT RESPONDENT & Assessment Year : 2018-19 M/s. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14th Main Road, of Income Tax, Hosur Sarjapura Road, NFAC, Bangalore – 560 102. Delhi. Vs. PAN: AAECC4762E APPELLANT RESPONDENT Asses…

M/S. Knowledge Hut Solutions Private Limited, Bangalore vs. DCIT, NFAC, Delhi, Bangalore

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

ITA 281/BANG/2023[2018-19]Status: DisposedITAT Bangalore21 Sept 2023AY 2018-19

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2018-19 M/S. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14Th Main Road, Of Income Tax, Hosur Sarjapura Road, Circle - 4(3)(1), Bangalore – 560 102. Vs. Bangalore. Pan: Aaecc4762E Appellant Respondent & Assessment Year : 2018-19 M/S. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14Th Main Road, Of Income Tax, Hosur Sarjapura Road, Nfac, Bangalore – 560 102. Delhi. Vs. Pan: Aaecc4762E Appellant Respondent Assessee By : Shri P. Murali Mohan Rao, Ca Revenue By : Shri Nischal .B, Addl. Cit (Dr) Date Of Hearing : 13-09-2023 Date Of Pronouncement : 21-09-2023

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Nischal .B, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14th Main Road, of Income Tax, Hosur Sarjapura Road, Circle - 4(3)(1), Bangalore – 560 102. Vs. Bangalore. PAN: AAECC4762E APPELLANT RESPONDENT & Assessment Year : 2018-19 M/s. Knowledge Hut The Deputy Solutions Pvt. Ltd., Commissioner No. 10, 14th Main Road, of Income Tax, Hosur Sarjapura Road, NFAC, Bangalore – 560 102. Delhi. Vs. PAN: AAECC4762E APPELLANT RESPONDENT Asses…

DCIT Circle-9(1), New Delhi vs. Federal Mogul Goetze (India) Ltd., New Delhi

In the result, both the appeals filed by Revenue are

ITA 8286/DEL/2019[2013-14]Status: DisposedITAT Delhi16 Sept 2022AY 2013-14

Bench: Or During The Hearing Of This Appeal.”

Section 143(3)Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.8286/Del/2019 (ASSESSMENT YEAR 2013-14) Deputy Commissioner of M/s Federal Mogul Goetze Income Tax (India) Ltd. Circle-9(1), New Delhi Vs. 10, Ground Floor, F-79 & 80, Okhla Phase-I, DLF Prime Towers, New Delhi-110 020 PAN-AAACG3769M (Appellant) (Respondent) Appellant by Sh. Shankar Lal Verma, Senior Departmental Representative (“Sr. DR” for short) Respondent by Sh. Vishal Kalra, Advocate ORDER PER ANADEE NATH MISSHRA, AM (A) These two a…

DCIT Circle-9(1), New Delhi vs. Federal Mogul Goetze (India) Ltd., New Delhi

In the result, both the appeals filed by Revenue are

ITA 8285/DEL/2019[2012-13]Status: DisposedITAT Delhi16 Sept 2022AY 2012-13

Bench: Or During The Hearing Of This Appeal.”

Section 143(3)Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.8286/Del/2019 (ASSESSMENT YEAR 2013-14) Deputy Commissioner of M/s Federal Mogul Goetze Income Tax (India) Ltd. Circle-9(1), New Delhi Vs. 10, Ground Floor, F-79 & 80, Okhla Phase-I, DLF Prime Towers, New Delhi-110 020 PAN-AAACG3769M (Appellant) (Respondent) Appellant by Sh. Shankar Lal Verma, Senior Departmental Representative (“Sr. DR” for short) Respondent by Sh. Vishal Kalra, Advocate ORDER PER ANADEE NATH MISSHRA, AM (A) These two a…

PCIT v. Make My Trip India (P.) Ltd. (104 Taxmann.com 263) — Cited in 11 Judgments | BharatTax