Soma Rani Ghosh v. DCIT

74 Taxmann.com 90Income Tax Appellate Tribunal2016#10738 most cited

What is Soma Rani Ghosh v. DCIT authority for?

Disallowance under section 40(a)(ia) does not arise if the assessee complies with the provisions of section 194C(6), even if section 194C(7) is not strictly followed, provided the assessee has provided PAN and addresses of transporters.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2021.

Also referred to as

Soma Rani Ghosh v. DCIT · section 194C(6) · section 194C(7) · section 40(a)(ia) · TDS on payments to transporters · disallowance of deduction · compliance with PAN and address

Judgments citing Soma Rani Ghosh v. DCIT

Shri Mohmed Shakil Mohmed Shafi Mutwalli, Himatnagar vs. Income Tax Officer, Sabarkantha Ward-3., Himatnagar

In the result, the appeal of the assessee is allowed

ITA 238/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad16 Sept 2021AY 2012-13
For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 143(3)Section 194CSection 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2012-13 Shri Mohmed Shakil The ITO, Mohmed Shafi Mutawalli S.K. Ward-3, [Pop: Sabar Industries] Vs Himatnagar-383001 122, GIDC, Motipura, (Respondent) Himatnagar PAN: ABLPM3361L (Appellant) Revenue by: Shri R.R. Makwana, Sr. D.R. Assessee by: Shri Sanjay R. Shah, A.R. Date of hearing : 09-09-2021 Date of pronouncement : 16-09-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for…

Sri. K R Santhosh Kumar, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 3(2)(1), Bangalore

In the result appeal filed by assessee stands allowed

ITA 20/BANG/2020[2013-14]Status: DisposedITAT Bangalore04 Dec 2020AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013 – 14

For Appellant: Shri S Ramsubramanian, C.AFor Respondent: Shri Elamurugu, JCIT (DR)
Section 143Section 194CSection 194C(6)Section 194C(7)Section 263Section 40Section 44A

…e submitted that provisions of section 194C(6) and 194C(7) are not interdependent with each other and can be applied separately. In support of the he placed reliance on decision of Hon’ble Kolkata Tribunal in case of Soma Rani Ghosh vs DCIT reported in (2016) 74 Taxmann.com 90. He submitted that the view taken by Hon’ble Kolkata Tribunal in case of Soma Rani Ghosh vs DCIT (supra) has been followed by Hon’ble Jaipore Tribunal in case of Mangalam Housing and Developers vs ACIT in ITA No.324/JP/2018 by order dated 04/06/2018. 12. On the contrary, Ld.Sr.DR submitted that, provisions of section 194C(6) and 194C(7) are…

Deputy Commissioner of Income Tax Circle-2(1), Davangere vs. M/S Muurugarajendra Oil Industry Pvt Ltd, Chitradurga

In the result, appeal filed by the Revenue is dismissed

ITA 2094/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Apr 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13

For Appellant: Shri Pradeep Kumar, CITFor Respondent: Shri V. Srinivasan, Advocate
Section 194(6)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. Murugarajendra Oil Deputy Commissioner of Income Industry Pvt. Ltd., Tax, Vs. Matada Kurubara Hatti, Circle-2(1), Davangere Road, Davangere Chitradurga [PAN: AACCS4678K] APPELLANT RESPONDENT Appellant by : Shri Pradeep Kumar, CIT Respondent by : Shri V. Srinivasan, Advocate Date of hearing : 24-04-2019 Date of Pronouncement : 26-04-2019 O R D E R Per N V Vasudevan, Vice President : This is an appeal by the Revenue against the order da…

M/S Fine Blanking Pvt. Ltd., Hubli vs. JCIT, Hubli

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

ITA 393/BANG/2016[2012-13]Status: DisposedITAT Bangalore15 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2012-13 M/s. Fine Blanking Pvt. Ltd., Vs. The Joint Commissioner of Block No.201/2, 202/1 & 202/2, Income Tax, Revadihal Road, Gokul Village, Range-3, Hubli – 580 030. Hubli. PAN: AAACF 2752K APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.01.2019 Date of Pronouncement : 15.02.2019 O R D E R Per N.V. Vasudevan, Vice President This appeal by the…

Zuberi Engineering Company, Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 979/JPR/2018[2014-15]Status: DisposedITAT Jaipur18 Dec 2018AY 2014-15
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 977/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Zuberi Engineering Company, D.C.I.T., Vs. C/o- Kapil Goel Adv., F-26/124 Circle-2, Sector 7 Rohini, Delhi-110085 Jaipur. PAN No.: AAAFZ 2103 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1122/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke A.C.I.T., M/s Zuberi Engineering Comp…

Zuberi Engineering Company, Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 978/JPR/2018[2013-14]Status: DisposedITAT Jaipur18 Dec 2018AY 2013-14
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 977/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Zuberi Engineering Company, D.C.I.T., Vs. C/o- Kapil Goel Adv., F-26/124 Circle-2, Sector 7 Rohini, Delhi-110085 Jaipur. PAN No.: AAAFZ 2103 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1122/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke A.C.I.T., M/s Zuberi Engineering Comp…

Zuberi Engineering Company, Jaipur vs. DCIT, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 977/JPR/2018[2012-13]Status: DisposedITAT Jaipur18 Dec 2018AY 2012-13
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 977/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Zuberi Engineering Company, D.C.I.T., Vs. C/o- Kapil Goel Adv., F-26/124 Circle-2, Sector 7 Rohini, Delhi-110085 Jaipur. PAN No.: AAAFZ 2103 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1122/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke A.C.I.T., M/s Zuberi Engineering Comp…

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. Zuberi Engineering Company, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 1122/JPR/2018[2012-13]Status: DisposedITAT Jaipur18 Dec 2018AY 2012-13
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 977/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Zuberi Engineering Company, D.C.I.T., Vs. C/o- Kapil Goel Adv., F-26/124 Circle-2, Sector 7 Rohini, Delhi-110085 Jaipur. PAN No.: AAAFZ 2103 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1122/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke A.C.I.T., M/s Zuberi Engineering Comp…

Hydco Engineering Pvt. Ltd., Chhatral vs. The Income Tax Officer, Ward-2(1)(3), Ahmedabad

In the result, the appeal is allowed

ITA 2858/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad11 Sept 2018AY 2012-13
Section 143(3)Section 194(7)Section 194CSection 194C(6)Section 234CSection 40

…ITA No.2858/Ahd/2016 Assessment Year : 2012-13 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD “SMC” BENCH, AHMEDABAD [Coram: Pramod Kumar AM] Assessment Year: 2012-13 Hydco Engineering Pvt. Ltd., ......…………......Appellant Survey No.928/1, Nr. Gen. Sub-station, Chhatral Kalal Road, Chhatral – 382 729. [PAN: AAFCM 0346 M] Vs. Income Tax Officer, Ward – 2(1)(3), Ahmedabad. .......................Respondent Appearances by: Adity Seth for the Appellant V.K. Singh for the Respondent Date of concluding the hearing : 19.06.2018 Date of pronouncing the order : 11.09.2018 O R D E R 1. By way of th…

I.T.O.(T.D.S.) Ward 2(3), Chandrapur vs. Ultratech Cement Ltd Unit Awarpur Cement Works

In the result, the appeal of the assessee is allowed

ITA 345/NAG/2015[2011-12]Status: DisposedITAT Nagpur09 May 2018AY 2011-12

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

Section 194CSection 194C(6)Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA no.345/Nag./2015 (Assessment Year : 2011–12) Income Tax Officer (TDS) …………… Appellant Ward–2(3), Chandrapur 442 401 v/s Ultratech Cement Ltd. Unit Awarpur Cement Works Awarpur, Tal Koparna ..…….………. Respondent Dist: Chandrapur 442 917 TAN – NGPUO1449A C.O. no.13/Nag./2016 (Arising out of ITA no.345/Nag./2015) (Assessment Year : 2011–12) Ultratech Cement Ltd. Unit Awarpur Cement Works …………… Cross Objector Awarpur, Tal Koparna (Original Respondent) Dist: Chandrapur…

Soma Rani Ghosh v. DCIT (74 Taxmann.com 90) — Cited in 10 Judgments | BharatTax