SC in Singapore Airlines Ltd. v. Commissioner of Income Tax

144 Taxmann.com 221Supreme Court of India2022#3861 most cited

What is SC in Singapore Airlines Ltd. v. Commissioner of Income Tax authority for?

TDS under Section 194H is applicable to standard and supplemental commission paid to travel agents operating under an admitted principal-agent relationship where specific contractual clauses indicate agents hold collected monies in trust for the airline.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

Singapore Airlines Ltd v CIT · 144 taxmann.com 221 · SC · Section 194H · TDS on commission · travel agents · principal-agent relationship · trust for airline monies

Sections most often in play

Section 194HSection 194-ISection 201(1)Section 201(1A)Section 143(3)Section 194CSection 250Section 133A

Issues it is cited on

section 194ldsection 270a(2)(a)section 9(i)(vii)section 9(i)section 194ltds on commissionsection 270a(6)section 270a(2)service pesection 195(1)section 271cinterest under section 201(1a)

Judgments citing SC in Singapore Airlines Ltd. v. Commissioner of Income Tax

ITO Ward-53(3), New Delhi vs. Anju Madhan, New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 9321/DEL/2019[2016-17]Status: DisposedITAT Delhi13 Mar 2026AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 53ASection 54

…ITA No. 9321/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.9321 /Del./2019, A.Y. 2016-17 Income Tax Officer Vs. Anju Madhan Ward-53(3), E-108, Malcha Marg, New Delhi Diplomatic Enclave Chhanakya Puri, Delhi 110021 New Delhi PAN: AALPM2084K (Appellant) (Respondent) Assessee by Shri I.P.Bansal, Adv. Shri Vivek Bansal, Adv. Shri Vishal Chechi, Adv. Revenue by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 20/01/2026 Date of Pronouncement 13/03/2026 ORDER PER S. RIFAUR RAHMAN, AM The Revenue has…

DCIT(TDS)OSD-1(2), Mumbai, Cumballa Hill vs. House of Anita Dongre Pvt Ltd, Bandra West

In the result, the appeal filed by the revenue is dismissed

ITA 5211/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Apr 2025AY 2017-18

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

Section 201(1)Section 250Section 29

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER - A.Y. 2016-17 - A.Y. 2017-18 - A.Y. 2018-19 DCIT(TDS)OSD-1(2), Mumbai vs House of Anita Dongre Pvt Ltd 420, MTNL Building, Cumballa 20/C Pali Village Opp Saisa, Club Off 16th Road, Bandra West, MumbaIi- Hill, Mumbai-400 026 400 050 TAN: MUMA21262D PAN: AADCA2325A APPELLANT RESPONDENT Assessee by Shri Madhur Agarwal, Adv. a/w Shri Mahesh O.Rajora, CA Respondent by Shri Biswanath Das - CITDR Date of hearing : 20/03/2025 Date of pronouncement : 11/04/2025 O R D E…

DCIT(TDS)OSD-1(2), Mumbai, Cumballa Hill vs. House of Anita Dongre Pvt Ltd, Bandra West

In the result, the appeal filed by the revenue is dismissed

ITA 5210/MUM/2024[2016-17]Status: DisposedITAT Mumbai11 Apr 2025AY 2016-17

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

Section 201(1)Section 250Section 29

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER - A.Y. 2016-17 - A.Y. 2017-18 - A.Y. 2018-19 DCIT(TDS)OSD-1(2), Mumbai vs House of Anita Dongre Pvt Ltd 420, MTNL Building, Cumballa 20/C Pali Village Opp Saisa, Club Off 16th Road, Bandra West, MumbaIi- Hill, Mumbai-400 026 400 050 TAN: MUMA21262D PAN: AADCA2325A APPELLANT RESPONDENT Assessee by Shri Madhur Agarwal, Adv. a/w Shri Mahesh O.Rajora, CA Respondent by Shri Biswanath Das - CITDR Date of hearing : 20/03/2025 Date of pronouncement : 11/04/2025 O R D E…

DCIT(TDS)-1(2), Mumbai vs. House of Anita Dongre Pvt Ltd, Bandra West

In the result, the appeal filed by the revenue is dismissed

ITA 5165/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Apr 2025AY 2018-19

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

Section 201(1)Section 250Section 29

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER - A.Y. 2016-17 - A.Y. 2017-18 - A.Y. 2018-19 DCIT(TDS)OSD-1(2), Mumbai vs House of Anita Dongre Pvt Ltd 420, MTNL Building, Cumballa 20/C Pali Village Opp Saisa, Club Off 16th Road, Bandra West, MumbaIi- Hill, Mumbai-400 026 400 050 TAN: MUMA21262D PAN: AADCA2325A APPELLANT RESPONDENT Assessee by Shri Madhur Agarwal, Adv. a/w Shri Mahesh O.Rajora, CA Respondent by Shri Biswanath Das - CITDR Date of hearing : 20/03/2025 Date of pronouncement : 11/04/2025 O R D E…

Vnc Steel Distributors, Karur vs. DCIT, Circle-1(1), Trichy

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

ITA 1937/CHNY/2024[2017-18]Status: DisposedITAT Chennai14 Nov 2024AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1937/Chny/2024 & Stay Petition No: 40/Chny/2024 [In Ita No: 1937/Chny/2024)] िनधा"रणवष" / Assessment Year: 2017-18 Vnc Steel Distributors, Deputy Commissioner Of No.2, Industrial Estate, V. Income Tax, S. Vellalapatti, Circle -1(1), Karur – 639 004. Trichy. [Pan: Aadfv-9137-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Abhinov Vaidyanathan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 21.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 14.11.2024 आदेश /O R D E R

For Appellant: Shri. Abhinov Vaidyanathan, AdvocateFor Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 194CSection 194HSection 2Section 250Section 253(1)Section 30Section 40

…आयकर अपीलीय अिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 1937/Chny/2024 & Stay Petition No: 40/Chny/2024 [in ITA No: 1937/Chny/2024)] िनधा"रणवष" / Assessment Year: 2017-18 VNC Steel Distributors, Deputy Commissioner of No.2, Industrial Estate, v. Income Tax, S. Vellalapatti, Circle -1(1), Karur – 639 004. Trichy. [PAN: AADFV-9137-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant…

Compagnie Ibm France, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

ITA 546/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO: AAFCI9552H APPELLANT Vs. DCIT (International Taxation) Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014-15…

Ibm Corporation, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

In the result, all the appeals of the assessees are allowed

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO DCIT (International Taxation) Vs. Bangalore South Circle-1(2) Bangalore 560 029 Bangalore Karnataka, India PAN NO : AAFCI9552H APPELLANT RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years…

Ibm United Kingdom Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

ITA 542/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO : AAFCI9552H APPELLANT Vs. DCIT (International Taxation) Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 20…

Ibm Corporation, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(2)(1), Bangalore

In the result, all the appeals of the assessees are allowed

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO DCIT (International Taxation) Vs. Bangalore South Circle-1(2) Bangalore 560 029 Bangalore Karnataka, India PAN NO : AAFCI9552H APPELLANT RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years…

Ibm United Kingdom Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

In the result, all the appeals of the assessees are allowed

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO DCIT (International Taxation) Vs. Bangalore South Circle-1(2) Bangalore 560 029 Bangalore Karnataka, India PAN NO : AAFCI9552H APPELLANT RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years…

Ibm Israel Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

In the result, all the appeals of the assessees are allowed

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO DCIT (International Taxation) Vs. Bangalore South Circle-1(2) Bangalore 560 029 Bangalore Karnataka, India PAN NO : AAFCI9552H APPELLANT RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years…

Ibm Israel Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

ITA 495/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India Vs. DCIT (International Taxation) Circle-1(2) Bangalore PAN NO : AAFCI9552H APPELLANT RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014-15…

Ibm Japan Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation, Circle-1(2), Bangalore

ITA 492/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO : AAFCI9552H APPELLANT Vs. DCIT (International Taxation) Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014…

Ibm Canada Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation, Circle-1(2), Bangalore

ITA 491/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271(1)(c)

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited Vs. DCIT (International Taxation) C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO: AAFCI9552H APPELLANT Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014-15…

Ibm Canada Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation, Circle-1(2), Bangalore

ITA 489/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited Vs. DCIT (International Taxation) Circle-1(2) Bangalore C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO : AAFCI9552H APPELLANT RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014-15…

Ibm Australia Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

ITA 488/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO : AAFCI9552H APPELLANT Vs. DCIT (International Taxation) Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 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…

SC in Singapore Airlines Ltd. v. Commissioner of Income Tax (144 Taxmann.com 221) — Cited in 30 Judgments | BharatTax