Sahara Airlines Ltd. v. DCIT

DCIT, CC-01 , NEW DELHI vs. SPICEJET LTD., GURGAON

In the result, appeal of the assessee for AY 2011-12 is partly

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

…llowance made u/s 40(a)(ia) of the Act following the decision of the Hon’ble Delhi High Court in the case of Jet Lite (India) Ltd. vs. DCIT, wherein the Hon’ble Delhi High Court affirmed the order of the Tribunal in the case of Sahara Airlines Ltd. vs. DCIT [83 ITD 11], in so far as the lease agreements entered into by the assessee prior to 01.04.2007 are concerned. Accordingly, the disallowance to the extent of Rs.84,07,89,542/- was deleted. M/s Spice Jet Ltd. 16. Coming to the lease agreements entered into on or after 01.04.2007 and the payments made towards supplemental rent which was treated as royalty…

DCIT, CC-01 , NEW DELHI vs. SPICEJET LTD., GURGAON

In the result, appeal of the assessee for AY 2011-12 is partly

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

…llowance made u/s 40(a)(ia) of the Act following the decision of the Hon’ble Delhi High Court in the case of Jet Lite (India) Ltd. vs. DCIT, wherein the Hon’ble Delhi High Court affirmed the order of the Tribunal in the case of Sahara Airlines Ltd. vs. DCIT [83 ITD 11], in so far as the lease agreements entered into by the assessee prior to 01.04.2007 are concerned. Accordingly, the disallowance to the extent of Rs.84,07,89,542/- was deleted. M/s Spice Jet Ltd. 16. Coming to the lease agreements entered into on or after 01.04.2007 and the payments made towards supplemental rent which was treated as royalty…

DCIT CENTRAL CIRCLE-01, DELHI vs. SPICEJET LTD. , DELHI

In the result, appeal of the assessee for AY 2011-12 is partly

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

…llowance made u/s 40(a)(ia) of the Act following the decision of the Hon’ble Delhi High Court in the case of Jet Lite (India) Ltd. vs. DCIT, wherein the Hon’ble Delhi High Court affirmed the order of the Tribunal in the case of Sahara Airlines Ltd. vs. DCIT [83 ITD 11], in so far as the lease agreements entered into by the assessee prior to 01.04.2007 are concerned. Accordingly, the disallowance to the extent of Rs.84,07,89,542/- was deleted. M/s Spice Jet Ltd. 16. Coming to the lease agreements entered into on or after 01.04.2007 and the payments made towards supplemental rent which was treated as royalty…

SPICEJET LIMITED,HARYANA vs. DCIT CIRCLE-24(1), DELHI

In the result, appeal of the assessee for AY 2011-12 is partly

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

…llowance made u/s 40(a)(ia) of the Act following the decision of the Hon’ble Delhi High Court in the case of Jet Lite (India) Ltd. vs. DCIT, wherein the Hon’ble Delhi High Court affirmed the order of the Tribunal in the case of Sahara Airlines Ltd. vs. DCIT [83 ITD 11], in so far as the lease agreements entered into by the assessee prior to 01.04.2007 are concerned. Accordingly, the disallowance to the extent of Rs.84,07,89,542/- was deleted. M/s Spice Jet Ltd. 16. Coming to the lease agreements entered into on or after 01.04.2007 and the payments made towards supplemental rent which was treated as royalty…

SPICEJET LIMITED,HARYANA vs. DCIT CIRCLE-24(1), DELHI

In the result, appeal of the assessee for AY 2011-12 is partly

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

…llowance made u/s 40(a)(ia) of the Act following the decision of the Hon’ble Delhi High Court in the case of Jet Lite (India) Ltd. vs. DCIT, wherein the Hon’ble Delhi High Court affirmed the order of the Tribunal in the case of Sahara Airlines Ltd. vs. DCIT [83 ITD 11], in so far as the lease agreements entered into by the assessee prior to 01.04.2007 are concerned. Accordingly, the disallowance to the extent of Rs.84,07,89,542/- was deleted. M/s Spice Jet Ltd. 16. Coming to the lease agreements entered into on or after 01.04.2007 and the payments made towards supplemental rent which was treated as royalty…

SPICEJET LIMITED ,HARYANA vs. DCIT CIRCLE-24(1), DELHI

In the result, appeal of the assessee for AY 2011-12 is partly

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

…llowance made u/s 40(a)(ia) of the Act following the decision of the Hon’ble Delhi High Court in the case of Jet Lite (India) Ltd. vs. DCIT, wherein the Hon’ble Delhi High Court affirmed the order of the Tribunal in the case of Sahara Airlines Ltd. vs. DCIT [83 ITD 11], in so far as the lease agreements entered into by the assessee prior to 01.04.2007 are concerned. Accordingly, the disallowance to the extent of Rs.84,07,89,542/- was deleted. M/s Spice Jet Ltd. 16. Coming to the lease agreements entered into on or after 01.04.2007 and the payments made towards supplemental rent which was treated as royalty…

M/S. SPICEJET LTD.,GURGAON vs. ADDL. CIT, NEW DELHI

In the result, appeal of the assessee for AY 2011-12 is partly

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

…llowance made u/s 40(a)(ia) of the Act following the decision of the Hon’ble Delhi High Court in the case of Jet Lite (India) Ltd. vs. DCIT, wherein the Hon’ble Delhi High Court affirmed the order of the Tribunal in the case of Sahara Airlines Ltd. vs. DCIT [83 ITD 11], in so far as the lease agreements entered into by the assessee prior to 01.04.2007 are concerned. Accordingly, the disallowance to the extent of Rs.84,07,89,542/- was deleted. M/s Spice Jet Ltd. 16. Coming to the lease agreements entered into on or after 01.04.2007 and the payments made towards supplemental rent which was treated as royalty…

ACIT, NEW DELHI vs. M/S SPICE JET LTD.,, GURGAON

In the result, appeal of the assessee for AY 2011-12 is partly

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.5181/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Spice Jet Limited, Addl. Cit 319, Udyog Vihar, Phase-Iv, Vs. Range-9, Gurgaon, Haryana. New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5153/Del/2016 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Spice Jet Ltd., Circle-24(1), Vs. 319, Udyog Vihar, Phase-Iv, Room No.163, Gurgaon, Haryana. C.R. Building, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.879/Del/2022 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit Spice Jet Ltd., Central Circle-01, Vs. 319, Udyog Vihar, Phase-Iv, Room No.334, E-2, Gurgaon, Haryana. Ara Centre, Jhandewalan Extension, New Delhi. Pan No. Aaccr1459F अपीलाथ" Appellant ""यथ"/Respondent

…llowance made u/s 40(a)(ia) of the Act following the decision of the Hon’ble Delhi High Court in the case of Jet Lite (India) Ltd. vs. DCIT, wherein the Hon’ble Delhi High Court affirmed the order of the Tribunal in the case of Sahara Airlines Ltd. vs. DCIT [83 ITD 11], in so far as the lease agreements entered into by the assessee prior to 01.04.2007 are concerned. Accordingly, the disallowance to the extent of Rs.84,07,89,542/- was deleted. M/s Spice Jet Ltd. 16. Coming to the lease agreements entered into on or after 01.04.2007 and the payments made towards supplemental rent which was treated as royalty…

DIRECTOR OF INCOME TAX vs. JET LITE (INDIA) LTD.

The appeals are disposed of in the above terms with no order as to

…ce tax was deductible under Section 195(1). For FYs 1994-95 to 1998-99 the CIT (A) by order dated 5th December 2000, upheld the order of the AO. The ITAT too by order dated 12th February 2002 in ITA Nos. 950- 954/Del/2001 (Sahara Airlines Ltd. v. CIT [2002] 83 ITD 11) held that the payments were in the nature of fees for technical services chargeable to tax in the hands of recipient under Section 9 (1 )(vii) as well as under provisions of the agreement. Aggrieved by the said order, the Assessee has filed ITA 204 of 2002. 53. As regards AY 1996-97, the AO by order dated 26th March 1999 held on an examina…

JET LITE (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX- XVI

The appeals are disposed of in the above terms with no order as to

…ce tax was deductible under Section 195(1). For FYs 1994-95 to 1998-99 the CIT (A) by order dated 5th December 2000, upheld the order of the AO. The ITAT too by order dated 12th February 2002 in ITA Nos. 950- 954/Del/2001 (Sahara Airlines Ltd. v. CIT [2002] 83 ITD 11) held that the payments were in the nature of fees for technical services chargeable to tax in the hands of recipient under Section 9 (1 )(vii) as well as under provisions of the agreement. Aggrieved by the said order, the Assessee has filed ITA 204 of 2002. 53. As regards AY 1996-97, the AO by order dated 26th March 1999 held on an examina…

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

…ce tax was deductible under Section 195(1). For FYs 1994-95 to 1998-99 the CIT (A) by order dated 5th December 2000, upheld the order of the AO. The ITAT too by order dated 12th February 2002 in ITA Nos. 950- 954/Del/2001 (Sahara Airlines Ltd. v. CIT [2002] 83 ITD 11) held that the payments were in the nature of fees for technical services chargeable to tax in the hands of recipient under Section 9 (1 )(vii) as well as under provisions of the agreement. Aggrieved by the said order, the Assessee has filed ITA 204 of 2002. 53. As regards AY 1996-97, the AO by order dated 26th March 1999 held on an examina…

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

…ce tax was deductible under Section 195(1). For FYs 1994-95 to 1998-99 the CIT (A) by order dated 5th December 2000, upheld the order of the AO. The ITAT too by order dated 12th February 2002 in ITA Nos. 950- 954/Del/2001 (Sahara Airlines Ltd. v. CIT [2002] 83 ITD 11) held that the payments were in the nature of fees for technical services chargeable to tax in the hands of recipient under Section 9 (1 )(vii) as well as under provisions of the agreement. Aggrieved by the said order, the Assessee has filed ITA 204 of 2002. 53. As regards AY 1996-97, the AO by order dated 26th March 1999 held on an examina…

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

…ce tax was deductible under Section 195(1). For FYs 1994-95 to 1998-99 the CIT (A) by order dated 5th December 2000, upheld the order of the AO. The ITAT too by order dated 12th February 2002 in ITA Nos. 950- 954/Del/2001 (Sahara Airlines Ltd. v. CIT [2002] 83 ITD 11) held that the payments were in the nature of fees for technical services chargeable to tax in the hands of recipient under Section 9 (1 )(vii) as well as under provisions of the agreement. Aggrieved by the said order, the Assessee has filed ITA 204 of 2002. 53. As regards AY 1996-97, the AO by order dated 26th March 1999 held on an examina…

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

…ce tax was deductible under Section 195(1). For FYs 1994-95 to 1998-99 the CIT (A) by order dated 5th December 2000, upheld the order of the AO. The ITAT too by order dated 12th February 2002 in ITA Nos. 950- 954/Del/2001 (Sahara Airlines Ltd. v. CIT [2002] 83 ITD 11) held that the payments were in the nature of fees for technical services chargeable to tax in the hands of recipient under Section 9 (1 )(vii) as well as under provisions of the agreement. Aggrieved by the said order, the Assessee has filed ITA 204 of 2002. 53. As regards AY 1996-97, the AO by order dated 26th March 1999 held on an examina…

JET LITE (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-XVI

The appeals are disposed of in the above terms with no order as to

…ce tax was deductible under Section 195(1). For FYs 1994-95 to 1998-99 the CIT (A) by order dated 5th December 2000, upheld the order of the AO. The ITAT too by order dated 12th February 2002 in ITA Nos. 950- 954/Del/2001 (Sahara Airlines Ltd. v. CIT [2002] 83 ITD 11) held that the payments were in the nature of fees for technical services chargeable to tax in the hands of recipient under Section 9 (1 )(vii) as well as under provisions of the agreement. Aggrieved by the said order, the Assessee has filed ITA 204 of 2002. 53. As regards AY 1996-97, the AO by order dated 26th March 1999 held on an examina…