RBL Bank Limited v. ITO (TDS)

65 Taxmann.com 219Income Tax Appellate Tribunal2016#16089 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Judgments citing RBL Bank Limited v. ITO (TDS)

INCOME TAX OFFICER, TDS-1, MUMABI vs. M/S BLUE STAR REALTORS PVT LTD , MUMBAI

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

ITA 715/MUM/2022[2013-14]Status: DisposedITAT Mumbai13 Oct 2022AY 2013-14

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

For Appellant: Mr. Abdul Memon, ARFor Respondent: Dr. Mahesh Akhade, CIT-DR
Section 201Section 201(1)Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, TDS-1, M/s Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. PAN No. AAACB 8570 F Appellant Respondent Revenue by : Dr. Mahesh Akhade, CIT-DR Assessee by : Mr. Abdul Memon, AR Date of Hearing : 08/09/2022 Date of pronouncement : 13/10/2022 ORDER PER OM PRAKASH KANT, AM These…

INCOME TAX OFFICER, TDS-1 THANE , THANE vs. M/S BLUE STAR REALTORS PVT LIMITED, MUMBAI

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

ITA 714/MUM/2022[2014-15]Status: DisposedITAT Mumbai13 Oct 2022AY 2014-15

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

For Appellant: Mr. Abdul Memon, ARFor Respondent: Dr. Mahesh Akhade, CIT-DR
Section 201Section 201(1)Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, TDS-1, M/s Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. PAN No. AAACB 8570 F Appellant Respondent Revenue by : Dr. Mahesh Akhade, CIT-DR Assessee by : Mr. Abdul Memon, AR Date of Hearing : 08/09/2022 Date of pronouncement : 13/10/2022 ORDER PER OM PRAKASH KANT, AM These…

SURAT DISTRICT CO.OP.MILK PRODUCERS UNION LTD.,,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(2),, SURAT

In the result, the appeal of the assessee is allowed

ITA 680/SRT/2018[2014-15]Status: DisposedITAT Surat23 Sept 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) The Surat District Co-Op. Dy. Commissioner Of Milk Producer’S Union Ltd., Income Tax, Circle-3(2), Vs Sumul Dairy Road, Station Aaykar Bhavan, Majura Road, Surat Gate, Surat Pan : Aaaas 3450 M Assessee / Appellant Revenue /Respondent

Section 194Section 254(1)Section 40Section 80PSection 80P(2)(e)

…on 40(a)(ia) of the Act for failure to deduct the tax at source under section 194-I of the Act. To support his submission, the assessee relied on the decision of Koley Construction vs. ITO (2017) 86 taxmann.com 73 (Kol) and RBL Bank Ltd. vs. ITSO (TDS) (2016) 65 Taxmann.com 219 (Panaji). 4. The Ld. CIT(A) considered both the submissions i.e. the primary and alternative submission of the assessee. On primary submission, the Ld. CIT(A) held that payment as prima facie are evident made for use of equipment and chilling units and hence comes within the scope of section 194-I of the Act. Since no TDS is made by the as…

M/S KARANATAKA VIKAS GRAMEENA BANK ,BANTWAL vs. INCOME TAX OFFICER(TDS) , MANGALORE

In the result, the assessee's appeals are allowed for statistical purposes

ITA 371/BANG/2017[2014-15]Status: DisposedITAT Bangalore26 Feb 2020AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 133ASection 194ASection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.369 to 371/Bang/2017 (Assessment Year: 2012-13 to 2014-15) M/s. Karnataka Vikas Grameena Bank, B.C. Road Branch, Bantwal, Dakshina Kannada-574 219 ….Appellant PAN AAAAK 6324Q Vs. Income Tax Officer, TDS, Mangalore. ……Respondent. Assessee By: Shri S.V. Ravishankar, Advocate. Revenue By: Smt. R. Premi, JCIT (D.R) Date of Hearing : 04.02.2020. Date of Pronouncement : 26.02.2020. O R D E R PER SHRI PAVAN KUMAR GADALE, JM : These are the appeal…

M/S KARNATAKA VIKAS GRAMEENA BANK ,BANTWAL vs. INCOME TAX OFFICER (TDS) , MANGALORE

In the result, the assessee's appeals are allowed for statistical purposes

ITA 370/BANG/2017[2013-14]Status: DisposedITAT Bangalore26 Feb 2020AY 2013-14

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 133ASection 194ASection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.369 to 371/Bang/2017 (Assessment Year: 2012-13 to 2014-15) M/s. Karnataka Vikas Grameena Bank, B.C. Road Branch, Bantwal, Dakshina Kannada-574 219 ….Appellant PAN AAAAK 6324Q Vs. Income Tax Officer, TDS, Mangalore. ……Respondent. Assessee By: Shri S.V. Ravishankar, Advocate. Revenue By: Smt. R. Premi, JCIT (D.R) Date of Hearing : 04.02.2020. Date of Pronouncement : 26.02.2020. O R D E R PER SHRI PAVAN KUMAR GADALE, JM : These are the appeal…

M/S KARNATAKA VIKAS GRAMEENA BANK ,BANTWAL vs. INCOME TAX OFFICER (TDS) , MANGALORE

In the result, the assessee's appeals are allowed for statistical purposes

ITA 369/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Feb 2020AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 133ASection 194ASection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.369 to 371/Bang/2017 (Assessment Year: 2012-13 to 2014-15) M/s. Karnataka Vikas Grameena Bank, B.C. Road Branch, Bantwal, Dakshina Kannada-574 219 ….Appellant PAN AAAAK 6324Q Vs. Income Tax Officer, TDS, Mangalore. ……Respondent. Assessee By: Shri S.V. Ravishankar, Advocate. Revenue By: Smt. R. Premi, JCIT (D.R) Date of Hearing : 04.02.2020. Date of Pronouncement : 26.02.2020. O R D E R PER SHRI PAVAN KUMAR GADALE, JM : These are the appeal…

RBL Bank Limited v. ITO (TDS) (65 Taxmann.com 219) — Cited in 6 Judgments | BharatTax