Robert Bosch Engineering and Business Solutions (P.) Ltd. v. ITO (TDS) LTU

137 Taxmann.com 150Reported decision2022#11083 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 201(1A)Section 40(a)(ia)Section 1941Section 194CSection 194HSection 194JSection 195Section 201(1)

Issues it is cited on

interest under section 201(1a)section 271csection 192survey under section 133asection 201(1a)assessee in defaultmercantile system of accountingsection 201(1)section 195section 201section 40(a)section 40(a)(ia)

Judgments citing Robert Bosch Engineering and Business Solutions (P.) Ltd. v. ITO (TDS) LTU

Embassy Property Developments Private Limited, Bangalore vs. DCIT, Circle-1(1), Bangalore

ITA 1031/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Ms. Nimashri K.A., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 201Section 201(1)Section 250Section 40

…ITA No.1031/Bang/2025 Embassy Property Developments Private Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Embassy Property Developments Private Limited No.150, Embassy Point, CIT Infantry Road Vs. TDS Circle-1(1) Bengaluru 560 001 Bengaluru PAN NO :AAACD6927A APPELLANT RESPONDENT Appellant by : Ms. Nimashri K.A., A.R. Respondent by : Sri Shivanand H Kalakeri, D.R. Date of Hearing : 02.12.2025 Date of Pronouncement : 23.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMB…

Olympic Oil Industries Limited, Mumbai vs. Assistant Commissioner of Income Tax, Mumbai

In the result, appeal of the assessee is allowed

ITA 4327/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Oct 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Ms. Aishwarya Pawar, A/RFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 201Section 40

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER I.T.A. No. 4327/Mum/2024 Assessment Year: 2018-19 Olympic Oil Industries Limited Assistant Commissioner of 709-C, One BKC, G- Block Income Tax, Mumbai Vs Near Indian Oil Petrol Pump Bandra Kurla Complex Bandra East Mumbai - 400059 [PAN: AAACO5370N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Ms. Aishwarya Pawar, A/R Revenue by : Shri Krishna Kumar, Sr. D/R सुनवाई की तारीख/Date of Hearing : 17/10/20…

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2097/MUM/2023[2018-19]Status: DisposedITAT Mumbai31 Oct 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. Joint Commissioner of Income Tax, OSD(TDS)-2(3), Mumbai(Present in Charge JCIT CC-2(4), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2096/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 Oct 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2095/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Oct 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2094/MUM/2023[2016-17]Status: DisposedITAT Mumbai31 Oct 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2093/MUM/2023[2015-16]Status: DisposedITAT Mumbai31 Oct 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2092/MUM/2023[2014-15]Status: DisposedITAT Mumbai31 Oct 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Zee Entertainment Enterprises Limited, Mumbai vs. JCIT(TDS)(OSD)-2(3), Mumbai

In the result, we confirm the appellate order passed by the CIT (A) for assessment year 2013 – 14 and dismiss all the grounds raised by the assessee in this appeal

ITA 2091/MUM/2023[2013-14]Status: DisposedITAT Mumbai31 Oct 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Madhur Agarwal Advocate and Shri Jay Bhansali ARFor Respondent: Shri ram Krishna Kedia Sr DR
Section 133ASection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA AY Appellate Oder u/s 201 Order (1A) 2091/MUM/2023 2013-14 CIT (A) 48 23/10/2020 Dated 2092/MUM/2023 2014-15 23/10/2020 11/05/2023 2093/MUM/2023 2015-16 23/10/2020 2094/MUM/2023 2016-17 23/10/2020 2095/MUM/2023 2017-18 23/10/2020 2097/MUM/2023 2018-19 23/10/2020 2096/MUM/2023 2019-20 23/10/2020 Zee Entertainment Enterprises The Joint Commissioner of Limited Income tax , 18th Floor , A- Wing, OSD [ TDS] -2(3) Marathon Futurex 16th Floor, Air India Building , N M Joshi Marg Vs. Lower p…

Robert Bosch Engineering and Business Solutions (P.) Ltd. v. ITO (TDS) LTU (137 Taxmann.com 150) — Cited in 9 Judgments | BharatTax