Smt. J. Rama v. CIT

344 ITR 608High Court2012#6795 most cited

What is Smt. J. Rama v. CIT authority for?

A written contract is not a prerequisite for invoking the provisions of Section 194C, as even an oral agreement is sufficient for the purpose of Tax Deducted at Source (TDS). Payments made towards hiring charges for vehicles create a presumption of a contract for hiring.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2021.

Also referred to as

Smt. J. Rama v. CIT · Section 194C · TDS · written contract · oral contract · hiring of vehicles · payment for hiring charges

Also reported as

194 Taxmann 37236 CTR 105

Judgments citing Smt. J. Rama v. CIT

The Commissioner of Income-Tax vs. Texas Instruments India Pvt Ltd

The appeals are dismissed

ITA/141/2020HC Karnataka21 Apr 2021

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 143(2)Section 194Section 2Section 206ASection 40Section 80J

…I.T.A. NO.141 OF 2020 c/w I.T.A. NO.151 OF 2020 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL, 2021 PRESENT THE HON’BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON’BLE MR. JUSTICE SURAJ GOVINDARAJ I.T.A. No.141 OF 2020 C/W I.T.A. No.151 OF 2020 IN I.T.A. NO.141 OF 2020 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX LTU, 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU-560095 2. THE ADDL. COMMISSIONER OF INCOME-TAX, LTU, 7TH FLOOR BMTC BUILDING, 80 FEET ROAD KORAMANGALA, BENGALURU-560095 … APPELLANTS (BY SRI. K.V. ARAVIND,ADVOCATE-PH) AND: TE…

M/S. Sri Balaji Prasanna Travels, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 6(3)(1), Bengaluru

In the result, assessee’s appeal is partly allowed for statistical purposes

ITA 2078/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 Nov 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2015-16

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 143(2)Section 194Section 194CSection 194ISection 234ASection 40

…nion, a contract need not be in writing; even an oral contract is good enough to invoke the provisions of Section M/s. Sri Balaji Prasanna Travels, Bengaluru Page 10 of 18 194C. As Hon’ble Karnataka High Court has observed in the case of Smt J Rama V s CIT (236 CTR 105), “Law does not stipulate the existence of a written contract as a condition precedent for (invoking the provisions of Section 194 C with respect to payment of TDS”. The cab owners have received the payments from the assessee towards the hiring charges, therefore, the presumption normally be that one would proceed on the basis that there was a co…

Sri. Singonahalli Chikkarevanna Gangadharaiah, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-3(2)(1), Bengaluru

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 785/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 194CSection 194C(3)Section 201Section 28Section 30Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” , BANGALORE Before Shri Chandra Poojari, AM & Smt.Beena Pillai, JM ITA No.785/Bang/2018 : Asst.Year 2014-2015 Sri.Singonahalli Chikkarevanna The Asst.Commissioner of Gangadharaiah, No.116/A, Vs. Income-tax, Circle 3(2)(1) 1st Floor, Gowri Arcade, 8th Cross, Bengaluru. 2nd Block, 2nd Stage, Near BDA Complex, Nagarabhavi Bengaluru – 560 072 PAN : ASXPC2633G. (Appellant) (Respondent) Appellant by : Sri. Narendra Sharma, Advocate Respondent by : Ms.Neera Malhotra, CIT-DR Date of Date of Hearing : 18.02.2020 Pronouncement : 24.02.2020 O R D E R Per Chandra P…

Kavya Travel Private Limited, Chennai vs. ITO Corporate Ward 4 (4), Chennai

In the result, both the appeals filed by the assessee for ay: 2013-14

ITA 1791/CHNY/2018[2014-15]Status: DisposedITAT Chennai22 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Ms.R.Anitha, JCITFor Respondent: 17.09.2019
Section 143(3)Section 194CSection 40

…f ITO v Gopal S. Rajput (2016) 156 ITD 827(Mum-trib) , in which one of us being ld. Accountant Member was part of the Division Bench who pronounced the aforesaid order. The decision of Hon’ble Karnataka High Court in the case of Smt. J. Rama v. CIT (2012) 344 ITR 608(Kar. HC) is relevant. Now, coming back , we are of the considered view that the issue of disallowance of expenses by invoking provisions of Section 40(a)(ia) read with provisions of Chapter XVII-B for both the ay’s : 2013-14 and 2014-15 needs to be restored to the file of Ld.CIT(A) for fresh adjudication . The Ld.Counsel for the assessee has m…

Kavya Travel Private Limited, Chennai vs. ITO Corporate Ward 4 (4), Chennai

In the result, both the appeals filed by the assessee for ay: 2013-14

ITA 1790/CHNY/2018[2013-14]Status: DisposedITAT Chennai22 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Ms.R.Anitha, JCITFor Respondent: 17.09.2019
Section 143(3)Section 194CSection 40

…f ITO v Gopal S. Rajput (2016) 156 ITD 827(Mum-trib) , in which one of us being ld. Accountant Member was part of the Division Bench who pronounced the aforesaid order. The decision of Hon’ble Karnataka High Court in the case of Smt. J. Rama v. CIT (2012) 344 ITR 608(Kar. HC) is relevant. Now, coming back , we are of the considered view that the issue of disallowance of expenses by invoking provisions of Section 40(a)(ia) read with provisions of Chapter XVII-B for both the ay’s : 2013-14 and 2014-15 needs to be restored to the file of Ld.CIT(A) for fresh adjudication . The Ld.Counsel for the assessee has m…

M/S.Raja &Co, Palakkad vs. The DCIT, Thrissur

In the result, the appeals of the assessee are dismissed

ITA 159/COCH/2019[2009-10]Status: DisposedITAT Cochin26 Jun 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 194CSection 40

…by the Assessing Officer by invoking the provisions of section 40(a)(ia) of the Act are liable to be deleted. 7.1 We find that this issue is covered against the assessee by the judgment of the Karnataka High Court in the case of Smt. J. Rama vs. CIT (2012) 344 ITR 608 wherein it was held that law does not stipulate the existence of written contract as a condition precedent for invoking the provisions of section 194C of the Act with respect to payment of TDS. The Karnataka High Court observed as under: “In order to provide vehicles to a customer as per agreement, the assessee used to hire vehicles from others…

M/S.Raja &Co, Palakkad vs. The DCIT, Thrissur

In the result, the appeals of the assessee are dismissed

ITA 158/COCH/2019[2008-09]Status: DisposedITAT Cochin26 Jun 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 194CSection 40

…by the Assessing Officer by invoking the provisions of section 40(a)(ia) of the Act are liable to be deleted. 7.1 We find that this issue is covered against the assessee by the judgment of the Karnataka High Court in the case of Smt. J. Rama vs. CIT (2012) 344 ITR 608 wherein it was held that law does not stipulate the existence of written contract as a condition precedent for invoking the provisions of section 194C of the Act with respect to payment of TDS. The Karnataka High Court observed as under: “In order to provide vehicles to a customer as per agreement, the assessee used to hire vehicles from others…

Subhalaxmi Agencies Pvt. Ltd., Nayagarh vs. JCIT, Ramge-2, Bhubaneswar

In the result, appeal of the revenue is partly allowed and that of

ITA 132/CTK/2016[2011-12]Status: DisposedITAT Cuttack21 Nov 2017AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 194ASection 194CSection 194JSection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 132/CTK/2016: Asst. Year 2011-12 C.O.No.15/CTK/2016 (in ITA No.201/CTK/2016) Assessment Year: 2012-13 Subhalaxmi Agencies Pvt Vs. Joint Commissioner of Income Tax, Raagne-2, 3rd Ltd., At: Gopinathpur Sahi, PO: Rajsunakhala, Dist: floor, Aayakar Bhavan, Nayagarh. Rajaswa Vihar, Bhubaneswar. PAN/GIR No.AAJCS 7772 D (Appellant) .. ( Respondent) ITA No. 174 & 201/CTK/2016 Assessment Years : 2011-2012 & 2012-13 Joint Commissioner of Vs. Subhalaxmi Agencies P…

Subhashree Enterprises, Sambalpur vs. ACIT, Sambalpur

In the result, appeal filed by the assessee is allowed

ITA 378/CTK/2013[2009-10]Status: DisposedITAT Cuttack09 Oct 2017AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 194CSection 40Section 40A(3)

…be mentioned that there is no requirement for a written agreement to attract provisions of Sec.l94C. Whether there is a contract or not is to be inferred from the conduct of the parties. Recently the Hon'ble Karnataka High Court in Smt. J. Rama vs. CIT (2012) 344 ITR 608(Karn) examined the issue in detail. In the said order the Hon'ble Court observed as under. "In order to appreciate the rival contentions, it is necessary to bar in mind the admitted facts: The assessee is an individual deriving income from hiring of vehicles. Under a written agreement, the assessee is providing vehicles to one of its customers,…

Sri Sundar Shaw L/H of Late Lal Behari Shaw, South 24 Parganas vs. ACIT, Cir-53, Kolkata

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 981/KOL/2012[2008-2009]Status: DisposedITAT Kolkata05 May 2017AY 2008-2009

Bench: : Shri P.M.Jagtap & Shri S.S.Viswanethra Ravi

Section 194CSection 40Section 69C

…of hiring charges for goods carried vehicles. In our opinion a contract need not be in writing; even an oral contract: is good enough to invoke the provisions of Section 194 C. As Hon'ble Karnataka High Court has observed in the case of Smt. J. Rama Vs. CIT (236 CTR 105), "Law does not stipulate the existence of a written contract as a condition precedent for ( invoking the provisions of Section 194 C with respect to) payment of TDS". The transporters have received the ITA No. 981/Kol/12 Sri Sundar Shaw 5 payments from the assessee towards the transportation charges, therefore, the presumption normally be that…

Conald J. Baptist, Mumbai vs. DCIT Cir 6(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 201/MUM/2014[2010-11]Status: DisposedITAT Mumbai25 May 2016AY 2010-11

Bench: Hon’Ble S/Shri Sanjay Garg & Rajesh Kumarआमकय अऩीर सं./I.T.A. No.201/Mum/2014 (यनधाारण वषा / Assessment Years :2010-11) Conald J Baptist, बनाम/ Dy. Commissioner Of Income Tax, Uxmal Marine Services, Circle 6(2) Vs. 5Th Floor, Ayakar Bhavan, 301/304, Vyapar Bhavan, P D Mellow Road, M K Road, Carnac Bunder, Mumbai-400020. Mumbai-400009 स्थायी ऱेखा सुं./ Pan : Aacpb5581B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Shubhash ShettyFor Respondent: Dr.S Pandian
Section 143(1)Section 143(2)

…आयकर अऩीऱीय अधधकरण “सी” न्यायऩीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, MUMBAI सर्वश्री संजय गगव, न्याययक सदस्य एवुं श्री राजेश क मार, ऱेखा सदस्य के समऺ । BEFORE HON’BLE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND RAJESH KUMAR, ACCOUNTANT MEMBER आमकय अऩीर सं./I.T.A. No.201/Mum/2014 (यनधाारण वषा / Assessment Years :2010-11) Conald J Baptist, बनाम/ Dy. Commissioner of Income Tax, Uxmal Marine Services, Circle 6(2) Vs. 5th floor, Ayakar Bhavan, 301/304, Vyapar Bhavan, P D Mellow road, M K Road, Carnac Bunder, Mumbai-400020. Mumbai-400009 स्थायी ऱेखा सुं./ PAN : AACPB5581B (अऩीराथी /Appellant) (प्…

M/S Industrial Perforation India (P) Ltd, Kolkata vs. I.T.O. WD - 5(4), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 413/KOL/2013[2005-06]Status: DisposedITAT Kolkata24 May 2016AY 2005-06

Bench: : Shri P.M. Jagtap & Shri S.S Viswanethra Ravi

For Appellant: Shri Subash Agarwal, Advocate, ARFor Respondent: Shri S.M Das, JCIT, Sr.DR
Section 143(2)Section 147Section 194JSection 200Section 234BSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH, KOLKATA Before : Shri P.M. Jagtap, Accountant Member and Shri S.S Viswanethra Ravi, Judicial Member I.T.A No. 413/Kol/2013 A.Y. 2005-06 M/s. Industrial Perforation Vs. I.T.O Ward 5(4), Kolkata India Pvt. Ltd PAN: AAACI 5550J (Appellant) (Respondent) For the Appellant/assessee : Shri Subash Agarwal, Advocate, AR For the Respondent/department: Shri S.M Das, JCIT, Sr.DR Date of Hearing: 01-03-2016 Date of Pronouncement: 27-05-2016 ORDER SHRI S.S VISWANETHRA RAVI, JM This appeal of the assessee is arising out of the order of CIT(A)-VI, Kolkata in appeal…

ITO, Ward - 2(3), Asansol vs. M/S. Reliable Transport Agency, Asansol

In the result, the appeal of revenue is allowed for statistical purposes

ITA 1592/KOL/2011[2008-09]Status: DisposedITAT Kolkata19 Feb 2016AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Nongothung Jungio, JCITFor Respondent: N o n e
Section 143(3)Section 194CSection 194C(1)Section 40

…having employer workman relationship with the assessee, and the payments being made by the assessee to CDLB being not in the nature of ‘payment for supply of labour’”. Similar view is taken by Hon’ble Karnataka High Court in the case of J. Rama Vs. CIT (2010) 236 CTR 105 (Ktk.). Since the CIT(A) has not examined the issue and passed a cryptic order, we feel that in the interest of justice this issue needs re-examination at the level of CIT(A) afresh. The CIT(A) will also examine the implication of the amendment 3 Reliable Transport Agency, AY 2008-09 by virtue of which the second proviso was inserted to section…

DCIT 13(1), Mumbai vs. Bhiwandiwala & Sons, Mumbai

In the result, both the appeals filed by the revenue are treated as allowed for statistical purposes

ITA 7754/MUM/2010[2007-08]Status: DisposedITAT Mumbai01 Feb 2016AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.7753 & 7754/Mum/ 2010 (ननधधायण वषा / Assessment Years: 2005-06 & 2007-08) बनाम/ Asstt. Commissioner- 13(1), M/S Bhiwandiwala & Sons, 1St Floor,, Joshi Building, Room No.418, Vs. 4Th Floor, Aayakar Bhavan, 1, Nagdevi Street, M K Road, Mumbai-400003 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 194CSection 40

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “बी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND PAWAN SINGH, JM आमकय अऩीर सं./I.T.A. No.7753 and 7754/Mum/ 2010 (ननधधायण वषा / Assessment Years: 2005-06 and 2007-08) बनाम/ Asstt. Commissioner- 13(1), M/s Bhiwandiwala and Sons, 1st floor,, Joshi Building, Room No.418, Vs. 4th floor, Aayakar Bhavan, 1, Nagdevi Street, M K Road, Mumbai-400003 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./PAN. :AAAFB0736E अऩीरधथी ओय से / Appellant by Shri Sachchidanand Dube प्रत्मथी की ओय से/Responden…

ACIT 13(1), Mumbai vs. Bhiwandiwala & Sons, Mumbai

In the result, both the appeals filed by the revenue are treated as allowed for statistical purposes

ITA 7753/MUM/2010[2005-06]Status: DisposedITAT Mumbai01 Feb 2016AY 2005-06

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.7753 & 7754/Mum/ 2010 (ननधधायण वषा / Assessment Years: 2005-06 & 2007-08) बनाम/ Asstt. Commissioner- 13(1), M/S Bhiwandiwala & Sons, 1St Floor,, Joshi Building, Room No.418, Vs. 4Th Floor, Aayakar Bhavan, 1, Nagdevi Street, M K Road, Mumbai-400003 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 194CSection 40

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “बी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND PAWAN SINGH, JM आमकय अऩीर सं./I.T.A. No.7753 and 7754/Mum/ 2010 (ननधधायण वषा / Assessment Years: 2005-06 and 2007-08) बनाम/ Asstt. Commissioner- 13(1), M/s Bhiwandiwala and Sons, 1st floor,, Joshi Building, Room No.418, Vs. 4th floor, Aayakar Bhavan, 1, Nagdevi Street, M K Road, Mumbai-400003 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./PAN. :AAAFB0736E अऩीरधथी ओय से / Appellant by Shri Sachchidanand Dube प्रत्मथी की ओय से/Responden…

ITO 24(3)(1), Mumbai vs. Gopal S. Rajput, Mumbai

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

ITA 1687/MUM/2011[2007-08]Status: DisposedITAT Mumbai30 Nov 2015AY 2007-08

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1687/Mum/2011 ("नधा"रण वष" / Assessment Year : 2007-08)

For Appellant: None
Section 143(2)Section 143(3)Section 194CSection 40

…d u/s 194C of the Act. Thus, a contract need not be in writing; even an oral , implied or quasi contract is good enough to invoke the provisions of Section 194C of the Act. As Hon'ble Karnataka High Court has observed in the case of Smt. J. Rama v. CIT [2012] 344 ITR 608/[2010] 194 Taxman 37, "Law does not stipulate the existence of a written contract as a condition precedent for (invoking the provisions of section 194C with respect to) payment of TDS". Contract need not be in writing. It may infer from the conduct of the parties. It may be oral or implied also. Our aforesaid view is duly supported by the decisio…

The Commissioner of Income Tax vs. M/S. Janani Tours & Resorts (P) Ltd

Appeal is allowed

ITA/365/2009HC Karnataka19 Jan 2015

Bench: B.VEERAPPA,N.KUMAR

Section 194CSection 260ASection 40

…Section 40(a)(ia) of the Act? 6. We have heard the learned counsel for the parties. This Court had an occasion to consider the said substantial question of law in he case of Smt. J.Rama Vs. Commissioner of Income Tax and Another reported in (2012) 344 ITR 608 (Karn.) where it was held as under: “8. In order to appreciate the rival contentions, it is necessary to bear in mind the admitted facts: The assessee is an individual deriving income from hiring of vehicles. Under a written agreement the assessee is providing vehicles to one of its customers, M/s.Mahindra Transport Solutions Gro…

Smt. J. Rama v. CIT (344 ITR 608) — Cited in 17 Judgments | BharatTax