Pfizer Ltd. v. ITO (TDs)

55 SOT 277Income Tax Appellate Tribunal2013#14286 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2022.

Issues it is cited on

section 192(1)section 40a(i)section 4(1)section 193multiple year datacaptive service providersection 92c(2)disallowance under section 40(a)(ia)section 197working capital adjustmentsection 194hright to receive

Judgments citing Pfizer Ltd. v. ITO (TDs)

M/S Herbalife International India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

ITA 3168/BANG/2018[2015-16]Status: DisposedITAT Bangalore09 Feb 2022AY 2015-16

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…upon various decisions including in the case Bosch Limited vs ITO ITA No. 1583(BNG)/2014, Karnataka Power Transmission Corporation Limited vs DCIT(TDS) 383 ITR 59(Kar), Telco Construction Equipment Co. Limited ITA No. 478/Bang/2012, Pfizer Limited Vs ITO(TDS) 55 SOT 277 etc. The assessee also submitted that TDS provisions are not applicable in cases where payee/recipient of the income is unidentifiable. The appellant also relied upon the decisions in the cases of Industrial Development Bank of India (2007) 293 1TR 267, Dishnet Wireless Limited 17A No. 320-329/MDS/2014, Apollo Tyres Limited ITA No.3215 and 3216/DE…

Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru vs. M/S Herbal Life International India Pvt Ltd, Bengaluru

ITA 2587/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…upon various decisions including in the case Bosch Limited vs ITO ITA No. 1583(BNG)/2014, Karnataka Power Transmission Corporation Limited vs DCIT(TDS) 383 ITR 59(Kar), Telco Construction Equipment Co. Limited ITA No. 478/Bang/2012, Pfizer Limited Vs ITO(TDS) 55 SOT 277 etc. The assessee also submitted that TDS provisions are not applicable in cases where payee/recipient of the income is unidentifiable. The appellant also relied upon the decisions in the cases of Industrial Development Bank of India (2007) 293 1TR 267, Dishnet Wireless Limited 17A No. 320-329/MDS/2014, Apollo Tyres Limited ITA No.3215 and 3216/DE…

M/S Herbalife International India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

ITA 2220/BANG/2017[2014-15]Status: DisposedITAT Bangalore09 Feb 2022AY 2014-15

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…upon various decisions including in the case Bosch Limited vs ITO ITA No. 1583(BNG)/2014, Karnataka Power Transmission Corporation Limited vs DCIT(TDS) 383 ITR 59(Kar), Telco Construction Equipment Co. Limited ITA No. 478/Bang/2012, Pfizer Limited Vs ITO(TDS) 55 SOT 277 etc. The assessee also submitted that TDS provisions are not applicable in cases where payee/recipient of the income is unidentifiable. The appellant also relied upon the decisions in the cases of Industrial Development Bank of India (2007) 293 1TR 267, Dishnet Wireless Limited 17A No. 320-329/MDS/2014, Apollo Tyres Limited ITA No.3215 and 3216/DE…

M/S Herbalife International India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

ITA 2219/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…upon various decisions including in the case Bosch Limited vs ITO ITA No. 1583(BNG)/2014, Karnataka Power Transmission Corporation Limited vs DCIT(TDS) 383 ITR 59(Kar), Telco Construction Equipment Co. Limited ITA No. 478/Bang/2012, Pfizer Limited Vs ITO(TDS) 55 SOT 277 etc. The assessee also submitted that TDS provisions are not applicable in cases where payee/recipient of the income is unidentifiable. The appellant also relied upon the decisions in the cases of Industrial Development Bank of India (2007) 293 1TR 267, Dishnet Wireless Limited 17A No. 320-329/MDS/2014, Apollo Tyres Limited ITA No.3215 and 3216/DE…

India Steel Works Ltd, Mumbai vs. ITO TDS 1(2)(4), Mumbai

In the result the appeal of the assessee is allowed

ITA 4714/MUM/2015[2012-13]Status: DisposedITAT Mumbai29 Jul 2016AY 2012-13

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.4714/Mum/2015 (ननधधायण वषा / Assessment Year : 2012-13) M/S India Steel Works Ltd, बनाम/ Income Tax Officer, Tds 1101 Tower 2, 1(2)(4), Vs. India Bulls Finance Centre, Mumbai. Senapati Bapat Marg, Elphiston, Mumbai-400013 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Dr.P.Danial
Section 133ASection 201Section 201(1)Section 40

…duction of tax at source, demands u/s 201 cannot be raised. The ld. AR also strongly relied on the decision in the case of Hindustan Coca Cola Beverage Pvt Ltd(2007) 393 ITR 228(SC) and the decision o Co-ordinate Bench in the case of Pfizer Ltd V/s ITO (2013) 55 SOT 277 (Mum) and finally prayed that in view of the above mentioned judicial decision, the appeal of the assessee be allowed. 6. We have heard both the parties, perused the material placed before us and also gone through the orders of authorities below including the case laws cited by the parties. We find that the assessee has not deducted TDS on various…

ACIT, TDS, Noida vs. M/S St Microelectronics Pvt. Ltd., Greater Noida

In the result, the appeal of the Revenue is dismissed

ITA 5597/DEL/2013[2007-08]Status: DisposedITAT Delhi10 Jun 2016AY 2007-08

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2007-08 Asstt. Commissioner Of Income Vs. St Microelectronics Pvt. Ltd., Tax, Tds, Noida Plot No. 11, Knoledge Park-111, Greater Noida Gir/Pan : Aaacs3406M (Appellant) (Respondent) Appellant By Smt. Rishpal Bedi, Sr.Dr Respondent By Sh. K.V.S.R. Krishna, Ca Date Of Hearing 19.04.2016 Date Of Pronouncement 10.06.2016 Order Per O.P. Kant, A.M.: This Appeal Of The Revenue Is Directed Against Order Dated 19/07/2013 Of The Commissioner Of Income-Tax(Appeals), Noida For Assessment Year 2007-08 Raising Following Grounds: “That Cit(A) Has Erred In Law & On Facts In Directing To Delete The Order U/S 201(1)/201(1A) Of The I.T. Act Passed By The Assessing Officer Ignoring The Fact That Assessee Must Follow The Mercantile System Of Accounting For These Payments & Erred In Further Allowing The Assessee To Follow The Cash System Of Accounting For These Payments Solely On The Grund Of Sap Environment Being Followed By The Assessee.” 2. The Facts In Brief Are That During Tax Deducted At Source (Tds) Verification By The Tds Assessing Officer, It Was Observed That Tax Was Not Deducted On Certain Expenses Debited In Profit & Loss. The Assessing Officer Called For The Tax Audit Report In Form No. 3 Cd & Observed That The Auditor Had Also Pointed

Section 145(1)Section 201Section 201(1)Section 40a

…the Assessing Officer has accepted the contention of the assessee in order under section 201(1) and 201(1A) dated 07/02/ 2013. The learned AR further relied on the decision of the Mumbai bench of the Tribunal in the case of Pfizer Ltd versus ITO (TDs) (2013) 55 SOT 277 (ITAT, Mum). 6. We have heard the rival submission and perused the material on record. The learned Commissioner of Income-tax(Appeals) has made a detailed discussion on the issue in dispute in the impugned order and after providing opportunity to the Assessing Officer as well as to the assessee, has given his findings following the decision of the…

DCIT (TDS) 2(2), Mumbai vs. Portland India Outdoor Advertising Pltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1741/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Mar 2016AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1741/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Dy. Commissioner Of Income Portland India Outdoor बनाम/ Tax (Tds) 2(2), Advertising Private Ltd. Vs. R.No.703, 7Th Floor, 8Th Floor, Commerz Smt.K.G.Mittal Ayurvedic International Business Park, Hospital Building, Oberoi Garden City, Off. Charni Road, Western Express Highway, Mumbai - 400002 Goregaon (E), Mumbai - 400063 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcp1311M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri Akhilendra P. Yadav
Section 201(1)Section 40

…the record carefully. The learned representative of the department has argued that the learned CIT(A) has earned in deciding the matter of controversy on the basis of the case decided by the Hon’ble Income Tax Appellate Tribunal, Mumbai bench i.e. Pfizer Ltd. 55 SOT 277 (2013). It is also argued that the said order has been challenged therefore, the decision given by the learned CIT(A) on the basis of said decision is wrong against law and facts and is liable to be set aside. Whereas on the other hand the learned representative of the assessee refuted the said contention. Before deciding the matter of controversy…

Pfizer Ltd. v. ITO (TDs) (55 SOT 277) — Cited in 7 Judgments | BharatTax