Southern Borewells v. CIT

43 Taxmann.com 378High Court2014#10621 most cited

What is Southern Borewells v. CIT authority for?

Commission payments made abroad are not liable to be disallowed for non-deduction of TDS. The disallowance by the Assessing Officer on this ground is not justified.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2022.

Also referred to as

Southern Borewells v. CIT · commission payments abroad · non-deduction of TDS · disallowance of expenditure · Section 40(a)(i) · international taxation

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Judgments citing Southern Borewells v. CIT

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3383/DEL/2018[2017-18]Status: DisposedITAT Delhi05 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3382/DEL/2018[2016-17]Status: DisposedITAT Delhi05 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3380/DEL/2018[2014-15]Status: DisposedITAT Delhi05 May 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3379/DEL/2018[2013-14]Status: DisposedITAT Delhi05 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3377/DEL/2018[2011-12]Status: DisposedITAT Delhi05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

The DCIT, Panchmahal Circle, Panchmahal vs. The Panchmahal Steel Ltd., Panchmahal

In the result, appeal of the Revenue is dismissed

ITA 634/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.634/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Dcit, Panchmahal Circle Vs. The Panchmahal Steel Ltd. Godhra 389 001. Gidc, Kalol Dist: Panchmahal,Gujarat.

For Appellant: Shri M.J. Shah, ARFor Respondent: Shri V.K. Singh, Sr.DR
Section 143(2)Section 195Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.634/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 DCIT, Panchmahal Circle Vs. The Panchmahal Steel Ltd. Godhra 389 001. GIDC, Kalol Dist: Panchmahal,Gujarat. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Revenue by : Shri V.K. Singh, Sr.DR Assessee by : Shri M.J. Shah, AR सुनवाई क" तार"ख/Date of Hearing : 25/06/2018 घोषणा क" तार"ख /Date of Pronouncement: 09/07/2018 आदेश/O R D E R PER RAJPAL YADAV, JUD…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 634/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2011-12

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

Section 143(3)Section 195(2)Section 40

…ITA No.634 & CO No.103/Ahd/2015 DCIT vs. Astral Pharmaceutical Ind. Assessment year: 2011-12 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] ITA No.634/Ahd/2015 & CO No.103/Ahd/2015 Assessment Year: 2011-12 The Deputy Commissioner of Income-tax .......…………...........Appellant Circle-1(2), Baroda Vs. M/s. Astral Pharmaceutical Industries ........................Respondent & 911, GIDC, Cross-Objector Makarpura, Baroda-390010 [PAN : AADFA 9845 N] Appearances by: VK Singh for the appellant Milin Mehta for the respondent Date of conclud…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 633/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2008-09

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

Section 143(3)Section 195(2)Section 40

…ITA No. 633 & CO 102/Ahd.2015 Assessee - Astral Pharmaceutical Ind. Assessment year: 2008-09 Page 1 of 27 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] ITA No.633/Ahd/2015 & CO No.102/Ahd/2015 Assessment Year: 2008-09 The Deputy Commissioner of Income-tax .......…………...........Appellant Circle-1(2), Baroda Vs. M/s. Astral Pharmaceutical Industries ........................Respondent & 911, GIDC, Cross-Objector Makarpura, Baroda-390010 [PAN : AADFA 9845 N] Appearances by: VK Singh for the appellant Milin Mehta for the respondent Date of conclud…

Southern Borewells v. CIT (43 Taxmann.com 378) — Cited in 10 Judgments | BharatTax