Sea Foods Ltd. v. CIT

265 ITR 644Reported decision2004#6317 most cited

What is Sea Foods Ltd. v. CIT authority for?

Payments contemplated under Section 195 are not limited to cash or cheque but also include payments made in kind, such as by way of fish, as consideration for hiring vessels.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2024.

Also referred to as

Sea Foods Ltd. v. CIT · Kanchanganga Sea Foods Ltd. vs CIT · 265 ITR 644 · Section 195 · payment in kind · consideration for hiring vessels · TDS

Judgments citing Sea Foods Ltd. v. CIT

Demi Realtors, Hyderabad vs. DCIT, Circle-6(1), Hyderabad

In the result, the appeal of the assessee is partly allowed for statistical purposes on the above terms

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं / ITA No.156/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) Demi Realtors, Deputy Commissioner of Flat No.610, 6th Floor, Vs. Income Tax, Babukhan Estate, Circle-6(1), I.T. Towers, Basheerbagh, Hyderabad. Hyderabad – 500 001. PAN : AAFFD9401P. अपीलधर्थी / Assessee प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee Shri A.V. Raghuram, Advocate by: रधजस्‍व द्वधरध/Revenue by: Ms. T. Vijaya Lakhsmi, CIT-DR सुिवधई की त…

DCIT, TDS, Chandigarh vs. M/S Punjab State Civil Supply Corpn. Ltd., Sirhind

In the result, all the appeals of the Revenue bearing ITA

ITA 320/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

DCIT, TDS, Chandigarh vs. M/S Punjab State Grains Procurement Corp. Ltd., Patiala

In the result, all the appeals of the Revenue bearing ITA

ITA 319/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

DCIT, TDS, Chandigarh vs. M/S Punjab State Grains Procurement Corp. Ltd., Patiala

In the result, all the appeals of the Revenue bearing ITA

ITA 318/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

DCIT (TDS), Chandigarh vs. M/S Punjab State Grains Procurement Corp. Ltd., Fatehgarh Sahib

In the result, all the appeals of the Revenue bearing ITA

ITA 317/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

DCIT (TDS), Chandigarh vs. M/S Punjab State Grains Procurement Corp. Ltd., Fatehgarh Sahib

In the result, all the appeals of the Revenue bearing ITA

ITA 316/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

The Punjab State Cooperative Supply, Ropar vs. ACIT, Chandigarh

In the result, all the appeals of the Revenue bearing ITA

ITA 669/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

The Assistant General Manager (F&A) (Personal Responsible), Shimla vs. ITO (TDS), Shimla

In the result, all the appeals of the Revenue bearing ITA

ITA 1425/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

The Assistant General Manager (F&A) (Personal Responsible), Shimla vs. ITO (TDS), Shimla

In the result, all the appeals of the Revenue bearing ITA

ITA 1424/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh30 Oct 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

ITO (TDS-2), Chandigarh vs. M/S Punjab State Grains Procurement Corp. Ltd., Mohali

In the result, all the appeals of the Revenue bearing ITA

ITA 686/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

ITO (TDS-2), Chandigarh vs. M/S Punjab State Grains Procurement Corp. Ltd., Mohali

In the result, all the appeals of the Revenue bearing ITA

ITA 685/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

ACIT (TDS), Chandigarh vs. M/S Punjab State Grain Procurement Corp. Ltd., Barnala

In the result, all the appeals of the Revenue bearing ITA

ITA 162/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

Dy Commissioner of Income Tax, Chandigarh vs. M/S District Manager Punjab

In the result, all the appeals of the Revenue bearing ITA

ITA 1314/CHANDI/2016[2014-15]Status: DisposedITAT Chandigarh30 Oct 2018AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

Dy Commissioner of Income Tax, Chandigarh vs. M/S District Manager Punjab, Sangrur

In the result, all the appeals of the Revenue bearing ITA

ITA 1313/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

Dy Commissioner of Income Tax, Chandigarh vs. M/S District Manager Punjab, Sangrur

In the result, all the appeals of the Revenue bearing ITA

ITA 1312/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

ITO (TDS), Patiala vs. The Distt. Manager, Fatehgarh Sahib

In the result, all the appeals of the Revenue bearing ITA

ITA 1310/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

ITO (TDS), Patiala vs. The Distt. Manager, Fatehgarh Sahib

In the result, all the appeals of the Revenue bearing ITA

ITA 1309/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

ITO, Chandigarh vs. The Manager Distt. Office, Mohali

In the result, all the appeals of the Revenue bearing ITA

ITA 1241/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…ation of milling charges was required to be considered for the purpose of deduction of tax at source. 8. The Ld. DR has further relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (2004) 265 ITR 644 (A.P.), which has been further confirmed by the Hon'ble Supreme Court in of ‘Kanchanganga Sea Foods Ltd. vs 15 ITA Nos. 1309 & 1310, 1312-1214,1424 & 1425c-16, 78-C-18, 1241 & 1242/Chd/2016, 669/Chd/2016, 320 to 325/Chd./2018 & 685-686-C-2016-Pb St Warehousing Corpon & Ors CIT’ (2010) 325 ITR 549 (SC) and submitted that in the aforesaid case…

Sea Foods Ltd. v. CIT (265 ITR 644) — Cited in 18 Judgments | BharatTax