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 366,314 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

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…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 133/MUM/2023[2019-20]Status: DisposedITAT Mumbai16 Aug 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 132/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 131/MUM/2023[2017-18]Status: DisposedITAT Mumbai16 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 130/MUM/2023[2016-17]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 129/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 128/MUM/2023[2014-15]Status: DisposedITAT Mumbai16 Aug 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketings India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 127/MUM/2023[2013-14]Status: DisposedITAT Mumbai16 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…