(RE: CIT v. SK Tekriwal

90 DTR 26High Court2013#5849 most cited

What is (RE: CIT v. SK Tekriwal authority for?

Disallowance under Section 40(a)(ia) of the Income Tax Act for short deduction of TDS is not permissible if tax has been deducted, even if under a bona fide wrong impression of the correct TDS provision.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT vs. SK Tekriwal · 90 DTR 26 · Section 40(a)(ia) · short deduction of TDS · disallowance of expenses · wrong TDS provision · bona fide mistake

Sections most often in play

Section 142(2A)Section 143(3)Section 147Section 14ASection 2(22)(e)Section 40(a)(ia)Section 40A(2)(b)Section 40A(3)

Issues it is cited on

section 40(3)short deduction of tdsinterest on interestclosely held companyshort deduction of taxaccumulated profitsrelated party transactionsection 194jsection 40a(2)(b)section 142(2a)section 14a(2)section 2(22)

Judgments citing (RE: CIT v. SK Tekriwal

DCIT Central Circle-01, New Delhi vs. Sahara India Commercial Corporation Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 5793/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

ACIT, Central Circle- 1, New Delhi vs. Sahara India Commercial Corporation, Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 2369/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

Sahara India Commercial Corp. Ltd., Kolkata vs. ACIT, CC- 1, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 1893/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

ACIT, CC- 1, New Delhi vs. Sahara India Commercial Corp. Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 5534/DEL/2017[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

ACIT, CC- 1, New Delhi vs. Sahara India Commercial Corp. Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 5505/DEL/2017[2013-2014]Status: DisposedITAT Delhi23 Dec 2025AY 2013-2014

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

ACIT, CC- 1, New Delhi vs. Sahara India Commercial Corp. Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 5504/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

ACIT, Central Circle-1, New Delhi vs. Sahara India Commercial Corp. Ltd, Lucknow

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4855/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

Sahara India Commercial Corp. Ltd., Kolkata vs. ACIT, CC- 1, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4731/DEL/2017[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

Sahara India Commercial Corp. Ltd., Kolkata vs. ACIT, CC- 1, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4730/DEL/2017[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

Sahara India Commercial Corp. Ltd., Kolkata vs. ACIT, CC- 1, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4729/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

Sahara India Commercial Corp. Ltd., Kolkata vs. ACIT, CC- 1, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4728/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

Sahara India Commercial Corpn. Ltd., Kolkata vs. ACIT, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 2795/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

DCIT, New Delhi vs. M/S. Sahara India Commercial Corporation Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 2620/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Dec 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

Sahara India, Kolkata vs. DCIT, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 1977/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Dec 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

Cobol Technologies P.Ltd, New Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 5505/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

M/S Yum Restaurants (India) Pvt. Ltd., Gurgaon vs. ITO, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 2369/DEL/2016[1999-00]Status: DisposedITAT Delhi11 Feb 2025AY 1999-00

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

Mehrunnisan Sherwani, Okhla vs. Income Tax Officer W 28(1), Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4728/DEL/2024[2012-2013]Status: DisposedITAT Delhi06 Jan 2025AY 2012-2013

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…rate of 2% u/s.194C of the Act. Thus, the AO made proportionate disallowance of the expenses. It is no more res integra that no disallowance or proportionate disallowance u/s.40(a)(ia) of the Act can be made for short deduction of tax (RE: CIT vs. SK Tekriwal 90 DTR 26 (Cal.). Accordingly, ground no. 13 of the Revenue’s appeal is dismissed. 38. In the result, appeal of the assessee and the revenue for AY 2010-11 are dismissed. ITA No. 2795/Del/2017 (AY 2011-12) Assessee’s Appeal 39. The assessee in appeal has assailed the order of CIT(A) on three counts: (i) Disallowance u/s. 14A of the Act; (ii) Consultancy…

M/S Silvex & Co. (India) Ltd., Jaipur vs. Income Tax Officer, Ward-7-2, Jaipur

In the result, the appeals are partly allowed

ITA 901/JPR/2018[2012-13]Status: DisposedITAT Jaipur28 Oct 2022AY 2012-13
For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a
Section 145(3)Section 40

…wance of Rs. 90,000/-, I find that the appellant had made payment to M/s. Optimal Media Solutions Ltd., however, it deducted TDS @1% as against 2% required as per law. Considering the ratio laid down in judicial decision in the case of CIT vs. S. K. Tekriwal (90 DTR 26 Cal) and decision of Hon'ble ITAT, Jaipur Bench in the case of M/s. M. C. Sharma Associates &,Consultant (P) Ltd, 1028/JP/2011 as relied on by the appellant, it is held that the disallowance should be restricted to Rs. 45,000/- only as against Rs. 90,000/- made by the AO. Regarding the disallowance of Rs. 45,000/-, it is observed that the appellant…

M/S Silvex & Co. (India) Ltd., Jaipur vs. Income Tax Officer, Ward-7-2, Jaipur

In the result, the appeals are partly allowed

ITA 900/JPR/2018[2011-12]Status: DisposedITAT Jaipur28 Oct 2022AY 2011-12
For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a
Section 145(3)Section 40

…wance of Rs. 90,000/-, I find that the appellant had made payment to M/s. Optimal Media Solutions Ltd., however, it deducted TDS @1% as against 2% required as per law. Considering the ratio laid down in judicial decision in the case of CIT vs. S. K. Tekriwal (90 DTR 26 Cal) and decision of Hon'ble ITAT, Jaipur Bench in the case of M/s. M. C. Sharma Associates &,Consultant (P) Ltd, 1028/JP/2011 as relied on by the appellant, it is held that the disallowance should be restricted to Rs. 45,000/- only as against Rs. 90,000/- made by the AO. Regarding the disallowance of Rs. 45,000/-, it is observed that the appellant…

ACIT, Kota vs. Vastuvedik Colonizers & Devlopers Pvt. Ltd., Kota

In the result, ground no. (ii) of the revenue is dismissed and ground no

ITA 320/JPR/2015[2010-11]Status: DisposedITAT Jaipur15 Feb 2017AY 2010-11

Bench: The Hon’Ble High Court Was Disallowance

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri P.P. Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 194CSection 194JSection 201Section 40

…t not u/s 194C of the Act in that eventuality also. It is the case of short deduction of tax. The reliance has been placed by the ld. Counsel for the assessee on the judgement of Hon’ble Calcutta High Court rendered in the case of CIT vs. S.K. Tekriwal (2013) 90 DTR 26 (Cal.) wherein Hon’ble Calcutta High Court has held that “ we are of the view that the conditions laid down u/s 40(a)(ia) of the Act for making addition is that tax is deductible at source and such tax has not been deducted. If both the conditions are satisfied then such payment can be disallowed u/s 40(a)((ia) of the Act but where tax is deducted…