Principal CIT v. Consumer Marketing (India) (P) Ltd.

64 Taxmann.com 16High Court2015#7488 most cited

What is Principal CIT v. Consumer Marketing (India) (P) Ltd. authority for?

Reimbursement of expenses incurred by an assessee, such as freight charges and customs duty, on behalf of another party is not subject to TDS provisions, as it does not constitute income of the service provider.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Principal CIT v. Consumer Marketing (India) (P) Ltd. · reimbursement of expenses · TDS on reimbursement · freight charges · customs duty · Section 194C · Section 201(1) · Section 201(1A) · assessee in default · income-tax deduction at source

Sections most often in play

Section 143(1)Section 14ASection 250Section 40(a)(ia)Section 8D

Issues it is cited on

section 194a(1)section 133a(2a)section 194igoing concernsection 194jinterest on securitiessection 201(1a)section 194csection 200assessee in defaultsection 201(1)section 194

Judgments citing Principal CIT v. Consumer Marketing (India) (P) Ltd.

Mpg Hotels and Infrastructure Ventures Pvt Ltd, Thiruvananthapuram vs. Deputy Commissioner of Income Tax, Central Circle

In the result, the appeal filed by the assessee sands dismissed

ITA 309/COCH/2025[2010-11]Status: DisposedITAT Cochin31 Jul 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2010-11 Mpg Hotels & Infrastructure .......... Appellant Ventures Pvt. Ltd. Muthoot Centre, Punen Road, Thiruvananthapuram [Pan: Aaecm1840M] Vs. Dcit, Central Circle, Thiruvananthapuram .......... Respondent Appellant By: Shri Rajeev, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Rajeev, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 14ASection 153CSection 154Section 194JSection 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM Assessment Year: 2010-11 MPG Hotels and Infrastructure .......... Appellant Ventures Pvt. Ltd. Muthoot Centre, Punen Road, Thiruvananthapuram [PAN: AAECM1840M] vs. DCIT, Central Circle, Thiruvananthapuram .......... Respondent Appellant by: Shri Rajeev, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 05.06.2025 Date of Pronouncement: 31.07.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-3, Koc…

Archi Exim Pvt. Ltd., Ahmedabad vs. The ITO, Ward-1(1)(3), Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 1350/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad14 Feb 2025AY 2013-14

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2013-14

Section 143(1)Section 14ASection 250Section 40

…ITA No.1350/Ahd/2024 Assessment Year: 2013-14 Archi Exim Pvt. Ltd. Vs. ITO Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2013-14 Archi Exim Pvt. Ltd., The Income Tax Officer, 807, Akik Complex, Ward-1(1)(3), Opp. Rajpath Club, Ahmedabad. Bodakdev, Vs. Ahmedabad – 380 015 [PAN – AAGCA 5521 R] (Appellant) (Respondent) Assessee by Shri S.N. Divetia & Shri Samir Vora, ARs Revenue by Ms. Neeju Gupta, Sr. DR Date of Hearing 22.01.2025 Date of Pronouncement 14.02.2025 O R D E R…

M/S Barmer Ligmite Mining Company Ltd., Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 159/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Jun 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 158/JPR/2023[2016-17]Status: DisposedITAT Jaipur28 Jun 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 157/JPR/2023[2015-16]Status: DisposedITAT Jaipur28 Jun 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Ligmite Mining Company Ltd., Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 156/JPR/2023[2014-15]Status: DisposedITAT Jaipur28 Jun 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 155/JPR/2023[2013-14]Status: DisposedITAT Jaipur28 Jun 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 154/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 153/JPR/2023[2011-12]Status: DisposedITAT Jaipur28 Jun 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

Diamond Textiles Mills Pvt. Ltd., Ahmedabad vs. ITO, Ward-1(1)(4), Ahmedabad

In the result, appeal filed by the Assessee is allowed

ITA 346/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad10 Dec 2019AY 2014-15

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Ms. Arti N. Shah, C.AFor Respondent: Shri Uma Prasad, Sr. D.R
Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 346/AHD/2018 (Assessment Year: 2014-15) Diamond Textiles Mills V/S Income Tax Officer, Ward- Pvt. Ltd. 201, Nikol road, 1 (1)(4), Ahmedabad Opp. Thakkarbapa Nagar, Ahmedabad-382 350 (Appellant) (Respondent) PAN: AAACD 3997L Appellant by : Ms. Arti N. Shah, C.A Respondent by : Shri Uma Prasad, Sr. D.R. (आदेश)/ORDER Date of hearing : 11 -10-2019 Date of Pronouncement : 10 -12-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal filed by the Assess…

Bgs Sgs Soma Join Venture, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(1), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 559/HYD/2018[2012-13]Status: DisposedITAT Hyderabad12 Jun 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Bgs Sgs Soma Joint Vs. Dy. Commissioner Of Venture, Hyderabad. Income-Tax, Circle – 14(1), Hyderabad Pan – Aaaab 3714F Appellant Respondent Assessee By: Shri V. Raghavendra Rao Revenue By: Shri Dinesh Paduchuri Date Of Hearing: 16/05/2019 Date Of Pronouncement: 12/06/2019 O R D E R

For Appellant: Shri V. Raghavendra RaoFor Respondent: Shri Dinesh Paduchuri
Section 143(1)Section 143(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 BGS SGS Soma Joint vs. Dy. Commissioner of Venture, Hyderabad. Income-tax, Circle – 14(1), Hyderabad PAN – AAAAB 3714F Appellant Respondent Assessee by: Shri V. Raghavendra Rao Revenue by: Shri Dinesh Paduchuri Date of hearing: 16/05/2019 Date of pronouncement: 12/06/2019 O R D E R PER S. RIFAUR RAHMAN, AM: This appeal filed by the assessee is directed against the order of CIT(A) – 6, Hyderabad, dated, 10/01/2018 for AY 2012-13. 2.…

Laxmi Protein Products Pvt. Ltd vs. The ACIT, Anand Circle, Anand

In the result, appeal filed by the Assessee is allowed

ITA 871/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2018AY 2010-11

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 14ASection 194CSection 194JSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 871/AHD/2014 (Assessment Year: 2010-11) Laxmi Protein Products V/S The ACIT, Anand Circle, Pvt. Ltd. Approach Road, Anand Vasad-388306 (Appellant) (Respondent) PAN: AAACL3972F Appellant by : Shri Aseem L. Thakkar, AR Respondent by : Shri Lalit P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 19 -11-2018 Date of Pronouncement : 29-11-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal by the Assessee is directed against the order of the Ld. CIT…

Income Tax Officer-Ward-30(2), Kolkata vs. Jatindra Nath Ghosh, Kolkata

In the result, the appeal of the Revenue is partly allowed

ITA 2647/KOL/2013[2009-2010]Status: DisposedITAT Kolkata05 Jan 2018AY 2009-2010

Bench: : Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saurabh Kumar, Addl. CIT(DR)For Respondent: Shri Pratyush Jhunjhunwala, Advocate
Section 143(2)Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA Before : Shri P.M.Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 2647/Kol/2013 A.Y : 2009-10 I.T.O., Ward-30(2), Kolkata P-7, Chowringhee Square, Kolkata-700069 Appellant -Vs- Jatindra Nath Ghosh 115C, Rash Behari Avenue, Triangular Park, Kolkata-700029. PAN: ADRPG 7034 L Respondent Appearances by: For the Appellant: Shri Saurabh Kumar, Addl. CIT(DR) For the Respondent: Shri Pratyush Jhunjhunwala, Advocate Date of hearing : 12-10-2017 Date of pronouncement : 05-01-2018 Shri. S.S.VISWANETHRA RAVI, JM:…

Diamond Textiles Mills Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(1)(4), Ahmedabad

In the result, the appeal filed by the Assessee is partly allowed

ITA 2709/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad21 Dec 2017AY 2012-13

Bench: Shri N.K. Billaiya & Shri S. S. Godara)

For Appellant: Ms. Arti N. Shah, ARFor Respondent: Shri Surendra Kumar, CIT/ D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER) ITA. No: 2709/AHD/2016 & 1071/Ahd/2017 (Assessment Year: 2012-13 & 2013-14) Diamond Textiles Mills V/S Income Tax Officer, Ward- Ltd. 210, Nikol Road, Opp. 1 (1)(4), Ahmedabad Thakkar Bapanagar, Ahmedabad-382350 (Appellant) (Respondent) PAN: AAACD3997L Appellant by : Ms. Arti N. Shah, AR Respondent by : Shri Surendra Kumar, CIT/ D.R. (आदेश)/ORDER Date of hearing : 12 -12-2017 Date of Pronouncement : 21 -12-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. ITA N…

Kuloday Technopack P. Ltd, Mumbai vs. ITO 8(2)(2), Mumbai

In the result, appeal of the assessee in ITA No

ITA 3300/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 3300/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No. 2423/Mum/2014 (नििाारण वर्ा / Assessment Year : 2010-11)

For Appellant: Shri. M. SubramanianFor Respondent: Shri Rajesh Kumar Yadav,DR
Section 143(3)Section 154Section 172Section 172(1)Section 194CSection 195Section 40

…ied upon the following decisions in support of his contentions that reimbursement of expenses cannot be subjected to deduction of income-tax at source provisions under the 1961 Act:- Sr. No Description 1. Pri. CIT v. Consumer Marketing (India) P. Ltd. [2015] 64 Taxmann.com 16 (Gujarat) 2. CIT v. Opera Global P. Ltd [2014] 52 Taxmann.com 299 (Delhi) 3. ITO v. Dr. Willmar Schwabe India P. Ltd. [2005] 3 SOT 71 (DELHI) 4. Om Satya Exim P. Ltd v. ITO 5. ACIT v. P.P overseas 15. The Ld. D.R on the other hand submitted on this issue that assessee has not deducted income-tax at source on clearing and forwarding charges…

Principal CIT v. Consumer Marketing (India) (P) Ltd. (64 Taxmann.com 16) — Cited in 15 Judgments | BharatTax