Similarly, in ITO (TDS) (OSD), Range 2 v. Navi Mumbai SEZ (P) Ltd.

147 ITD 261Income Tax Appellate Tribunal2014#10179 most cited

What is Similarly, in ITO (TDS) (OSD), Range 2 v. Navi Mumbai SEZ (P) Ltd. authority for?

Lease premium paid for acquiring leasehold land for developing an SEZ is not considered rent under section 194-I, thus no TDS is required on such payments.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2018.

Also referred to as

ITO (TDS) (OSD) · Range 2 v. Navi Mumbai SEZ (P) Ltd. · 147 ITD 261 · section 194-I · rent · lease premium · SEZ · Special Economic Zone · TDS · withholding tax · capital expenditure

Judgments citing Similarly, in ITO (TDS) (OSD), Range 2 v. Navi Mumbai SEZ (P) Ltd.

ACIT, New Delhi vs. M/S. Paramount Villas Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 6540/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi13 Aug 2018

Bench: Shri Amit Shukla & Shri O. P. Kant

For Appellant: Shri Ashwani Taneja, AdvFor Respondent: Shri Atiq Ahmad, Sr. D.R
Section 139Section 194Section 194ISection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O. P. KANT, ACCOUNTANT MEMBER I.T.A. No.5795/DEL/2015 Assessment Year: 2012-13 Paramount Villas Pvt. Ltd., v. ITO (TDS), Ward-51(1), 208, 2nd Floor, Sikkha New Delhi. Mansion LSC, Savita Vihar, New Delhi. TAN/PAN: DELP17086G (Appellant) (Respondent) I.T.A. No.6540/DEL/2015 Assessment Year: 2012-13 ACIT, Circle-76(1), v. Paramount Villas Pvt. Ltd., New Delhi. 208, 2nd Floor, Sikkha Mansion LSC, Savita Vihar, New Delhi. TAN/PAN: DELP17086G (Appellant) (Respondent) Appellant by: Shri Ashwani Taneja, A…

Paramount Villas Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 5795/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi13 Aug 2018

Bench: Shri Amit Shukla & Shri O. P. Kant

For Appellant: Shri Ashwani Taneja, AdvFor Respondent: Shri Atiq Ahmad, Sr. D.R
Section 139Section 194Section 194ISection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O. P. KANT, ACCOUNTANT MEMBER I.T.A. No.5795/DEL/2015 Assessment Year: 2012-13 Paramount Villas Pvt. Ltd., v. ITO (TDS), Ward-51(1), 208, 2nd Floor, Sikkha New Delhi. Mansion LSC, Savita Vihar, New Delhi. TAN/PAN: DELP17086G (Appellant) (Respondent) I.T.A. No.6540/DEL/2015 Assessment Year: 2012-13 ACIT, Circle-76(1), v. Paramount Villas Pvt. Ltd., New Delhi. 208, 2nd Floor, Sikkha Mansion LSC, Savita Vihar, New Delhi. TAN/PAN: DELP17086G (Appellant) (Respondent) Appellant by: Shri Ashwani Taneja, A…

Tamilnadu Industrial Development Corporation Limited, Chennai vs. ACIT, Chennai

In the result, the assessee’s appeal is treated as allowed for statistical

ITA 745/CHNY/2017[2009-10]Status: DisposedITAT Chennai14 Aug 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri SumathiVenkatraman, JCIT
Section 143(3)Section 263

…आयकरअपील"यअ"धकरण, ’डी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 745/Mds/2017 "नधा"रण वष"/Assessment Year : 2009-10 M/s. Tamilnadu Industrial Development The Assistant Commissioner of Corporation Limited, Vs. Income Tax, No 19-A, RukminiLakshmipathy Road, Corporate Circle -3(1), Egmore, Chennai – 600 008. Chennai – 600 034. [PAN: AAACT 3409P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R.Vijayaraghavan, Advoc…

ACIT (TDS) 1(2), Mumbai vs. Essel Infra Porjects Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2386/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Mar 2017AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Pawan Singh

For Appellant: Mrs. Beena Santosh, DRFor Respondent: Shri Aditya R. Ajgaonker
Section 194Section 194ISection 201(1)Section 43

…provisions of section 194-I, definition of rent as provided under the said provision, we do not find any reason to temper or interfere with the finding of the CIT (A) which we confirm. Similarly, in ITO (TDS) (OSD), Range 2 vs. Navi Mumbai SEZ (P) Ltd (2014) 147 ITD 261 (Mum), this Tribunal has held that lease premium paid by assessee to CIDCO for acquiring leasehold land for a period of 60 years in order to develop a Special Economic Zone (SEZ) does not fall within the meaning of „rent‟ under section 194-I and therefore, assessee is not liable to deduct tax at source while making said payment. In our view, the…

It (TDS) 3(3), Mumbai vs. Sonata Realty P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2473/MUM/2014[2008-09]Status: DisposedITAT Mumbai18 Nov 2016AY 2008-09

Bench: Shri D. Karunakara Rao & Shri Ram Lal Negi

For Appellant: Shri Akhilendra Yadav, DRFor Respondent: None
Section 194Section 201(1)Section 43

…wa & Associates Realtors (P) Ltd (2013) 36 taxmann.com 526 (Mumbai); decision of the Tribunal in the case of ITO vs. Naman BKC CHS Ltd (ITA Nos. 708 & 709/Mum/2012) and also the decision of the ITAT Mumbai bench in the case of Navi Mumbai (SEZ) (P) Ltd (2014) 147 ITD 261 (Mum). Aggrieved with the same, Revenue is in appeal before us. 3. Before us, none appeared on behalf of the assessee to represent its case. It is the case of the assessee that the issue raised in this appeal is identical to that of the one decided by the Tribunal in the case of ITO vs. M/s. Skyline Construction Co for the AY 2009-2010 vide ITA…

It (TDS) 3(3), Mumbai vs. Skyline Construction Company Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2472/MUM/2014[2012-13]Status: DisposedITAT Mumbai03 Nov 2016AY 2012-13

Bench: Shri D. Karunakara Rao & Shri Ram Lal Negi

For Appellant: Shri Akhilendra Yadav, DRFor Respondent: Shri J.P. Bairagra
Section 194Section 201(1)Section 43

…wa & Associates Realtors (P) Ltd (2013) 36 taxmann.com 526 (Mumbai); decision of the Tribunal in the case of ITO vs. Naman BKC CHS Ltd (ITA Nos. 708 & 709/Mum/2012) and also the decision of the ITAT Mumbai bench in the case of Navi Mumbai (SEZ) (P) Ltd (2014) 147 ITD 261 (Mum). Aggrieved with the same, Revenue is in appeal before us. 3. At the outset, Ld Counsel for the assessee filed copy of the order of the Tribunal in the assessee‟s own case for the AY 2009-2010 vide ITA No.5463/M/2013, dated 30.10.2015. Bringing our attention to pages 3-5 of the said Tribunal‟s order (supra), Ld Counsel for the assessee demo…

ITO (TDS) RG 2(2), Mumbai vs. Kamdhenu Builders & Developers, Navi Mumbai

In the result, both appeals filed by the department are dismissed

ITA 2399/MUM/2013[2011-12]Status: DisposedITAT Mumbai02 Aug 2016AY 2011-12

Bench: Shri B R Baskaran & Shri Amit Shukla

Section 194ISection 194LSection 201Section 201(1)

…der: 5 कामधेनु "ब"डरस अँड देवेलोपेस" M/s Kamdhenu Builders & Developers ITA No. : 2397/Mum/2013 ITA No. : 2399/Mum/2013 Sr.N. Case Law Citation/ITA No. 1 ITO(TDS) v. Wadhwa & Associates Realtors (P) Ltd. 146 ITD 694(Mum) 2 ITO(TDS) v. Navi Mumbai SEZ(P) Ltd. 147 ITD 261(Mum) 3 CIT v. Khimline Pumps Ltd.[2012] 258 ITR 459 (Bom) 4 ITO(TDS) v. Kantadevi Chaudhary, ‘A’ Bench Order ITA 624/M/2014 Dated 02.07.2015 5 ITO(TDS) v. Keystone Lifespaces Pvt Ltd-‘A’ Bench ITAs 2088 & 2089 Order dated 16.03.2016 /Mum/2014 5. After considering the relevant finding given in the impugned order as well as various decisions of the…

ITO (TDS) RG 2(2), Mumbai vs. Kamdhenu Builders & Developers, Navi Mumbai

In the result, both appeals filed by the department are dismissed

ITA 2397/MUM/2013[2010-11]Status: DisposedITAT Mumbai02 Aug 2016AY 2010-11

Bench: Shri B R Baskaran & Shri Amit Shukla

Section 194ISection 194LSection 201Section 201(1)

…der: 5 कामधेनु "ब"डरस अँड देवेलोपेस" M/s Kamdhenu Builders & Developers ITA No. : 2397/Mum/2013 ITA No. : 2399/Mum/2013 Sr.N. Case Law Citation/ITA No. 1 ITO(TDS) v. Wadhwa & Associates Realtors (P) Ltd. 146 ITD 694(Mum) 2 ITO(TDS) v. Navi Mumbai SEZ(P) Ltd. 147 ITD 261(Mum) 3 CIT v. Khimline Pumps Ltd.[2012] 258 ITR 459 (Bom) 4 ITO(TDS) v. Kantadevi Chaudhary, ‘A’ Bench Order ITA 624/M/2014 Dated 02.07.2015 5 ITO(TDS) v. Keystone Lifespaces Pvt Ltd-‘A’ Bench ITAs 2088 & 2089 Order dated 16.03.2016 /Mum/2014 5. After considering the relevant finding given in the impugned order as well as various decisions of the…

ITO (TDS) (OSD) RG-2, Mumbai vs. Indian Oil Corporation Ltd, Mumbai

In the result, the order of the CIT(A) is affirmed and appeal of the Revenue is dismissed

ITA 5162/MUM/2014[2011-12]Status: DisposedITAT Mumbai11 May 2016AY 2011-12
For Appellant: Shri R.MurlidharFor Respondent: Shri Vishwas Jadhav
Section 194ISection 201Section 201(1)

…, it was a common point between the parties that the decision of CIT(A) is in line with the earlier decisions of the Mumbai Bench of the Tribunal on similar issue viz. M/s. Wadhwa Associates Realtors (P) Ltd., 36 Taxman 526 (Mum) and Navi Mumbai SEZ (P) Ltd., 147 ITD 261 (Mum). The learned representative for the assessee pointed out that the order by the CIT(A) in assessee‟s own case for Assessment Year 2010- 11, which has been followed by the CIT(A) in the instant year, was based on the decision of the Mumbai Bench of the Tribunal in the case of M/s. Wadhwa Associates Realtors (P) Ltd. (supra), and therefore, th…

ITO (TDS) (OSD) RG 2, Mumbai vs. Indian Oil Corporation Ltd, Mumbai

In the result, the order of the CIT(A) is affirmed and appeal of the Revenue is dismissed

ITA 2820/MUM/2014[2010-11]Status: DisposedITAT Mumbai11 May 2016AY 2010-11
For Appellant: Shri R.MurlidharFor Respondent: Shri Vishwas Jadhav
Section 194ISection 201Section 201(1)

…, it was a common point between the parties that the decision of CIT(A) is in line with the earlier decisions of the Mumbai Bench of the Tribunal on similar issue viz. M/s. Wadhwa Associates Realtors (P) Ltd., 36 Taxman 526 (Mum) and Navi Mumbai SEZ (P) Ltd., 147 ITD 261 (Mum). The learned representative for the assessee pointed out that the order by the CIT(A) in assessee‟s own case for Assessment Year 2010- 11, which has been followed by the CIT(A) in the instant year, was based on the decision of the Mumbai Bench of the Tribunal in the case of M/s. Wadhwa Associates Realtors (P) Ltd. (supra), and therefore, th…

Similarly, in ITO (TDS) (OSD), Range 2 v. Navi Mumbai SEZ (P) Ltd. (147 ITD 261) — Cited in 10 Judgments | BharatTax