SRL Ranbaxy Ltd. v. ACIT

50 SOT 173Income Tax Appellate Tribunal#21005 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Judgments citing SRL Ranbaxy Ltd. v. ACIT

Idea Cellular Ltd., Noida vs. Addl. CIT (TDS), New Delhi

Appeals of the assessee are allowed

ITA 3368/DEL/2015[2005-06]Status: DisposedITAT Delhi10 Jul 2019AY 2005-06

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 194HSection 271CSection 273BSection 275

…ii. Piramal Healthcare Ltd. Vs. ACIT (21 taxmann.com 225) (Trib-Mumbai) as subsequently affirmed by the Hon'ble Bombay High Court in CIT vs. Piramal Healthcare Ltd (ITA Nos. 1427, 1428, 1545. 1622 of 2012 and 15 of 2013); iv. SRL Ranbaxy Ltd. Vs. ACIT (2011) (50 SOT 173) (TDel) • Lastly, the Department stand is that the Appellant should have collected say Rs.82 (Rs.80 discounted price and Rs.2. being 10% TDS on Rs.20 i.e MRP Rs.100 Less Discounted Price). Appellant humbly submits that this argument would import TCS provisions u/s.206C into I94H 8. The Ld. AR further relied upon the decision of Delhi Tribunal in…

Idea Cellular Ltd., Noida vs. Addl. CIT (TDS), New Delhi

Appeals of the assessee are allowed

ITA 3367/DEL/2015[2004-05]Status: DisposedITAT Delhi10 Jul 2019AY 2004-05

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 194HSection 271CSection 273BSection 275

…ii. Piramal Healthcare Ltd. Vs. ACIT (21 taxmann.com 225) (Trib-Mumbai) as subsequently affirmed by the Hon'ble Bombay High Court in CIT vs. Piramal Healthcare Ltd (ITA Nos. 1427, 1428, 1545. 1622 of 2012 and 15 of 2013); iv. SRL Ranbaxy Ltd. Vs. ACIT (2011) (50 SOT 173) (TDel) • Lastly, the Department stand is that the Appellant should have collected say Rs.82 (Rs.80 discounted price and Rs.2. being 10% TDS on Rs.20 i.e MRP Rs.100 Less Discounted Price). Appellant humbly submits that this argument would import TCS provisions u/s.206C into I94H 8. The Ld. AR further relied upon the decision of Delhi Tribunal in…

Idea Cellular Ltd., Noida vs. Addl. CIT, New Delhi

Appeals of the assessee are allowed

ITA 3366/DEL/2015[2003-04]Status: DisposedITAT Delhi10 Jul 2019AY 2003-04

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 194HSection 271CSection 273BSection 275

…ii. Piramal Healthcare Ltd. Vs. ACIT (21 taxmann.com 225) (Trib-Mumbai) as subsequently affirmed by the Hon'ble Bombay High Court in CIT vs. Piramal Healthcare Ltd (ITA Nos. 1427, 1428, 1545. 1622 of 2012 and 15 of 2013); iv. SRL Ranbaxy Ltd. Vs. ACIT (2011) (50 SOT 173) (TDel) • Lastly, the Department stand is that the Appellant should have collected say Rs.82 (Rs.80 discounted price and Rs.2. being 10% TDS on Rs.20 i.e MRP Rs.100 Less Discounted Price). Appellant humbly submits that this argument would import TCS provisions u/s.206C into I94H 8. The Ld. AR further relied upon the decision of Delhi Tribunal in…

ITO TDS 3(3), Mumbai vs. Super Religare Laboratoris Ltd, New Delhi

In the result, the appeals filed by the Revenue are dismissed

ITA 4579/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos. 4579 & 4580/Mum/2014 ("नधा"रण वष" / Assessment Years:2008-09 & 2009-10 The Ito, Tds-3(3), M/S. Super Religare बनाम/ Smt. K.G. Mittal Ayurvedic Laboratories Ltd., Vs. Hospital Bldg., Plot No. Charni Road (W), D-3, A Wing, 2Nd Floor, Mumbai-400 002 Distyrict Centre, Saket, New Delhi-110 017 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacs 2809J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Kailash Gaikwad अपीलाथ" ओर से/ Appellant By: ""यथ" क" ओर से/Respondent By: Shri Yogesh Thar

For Respondent: Shri Yogesh Thar
Section 194Section 194HSection 201Section 201(1)

…tion centres will not attract the provisions of Sec. 194H because there was no principal agent relationship between assessee and collection centres hence provisions of Sec. 194H have no application. Copies of the decision reported as SRL Ranbaxy Ltd Vs. ACIT (50 SOT 173) and ACIT Vs SRL Ranbaxy Ltd (42 ITR (Trib) 676 are submitted before us. The Ld. Counsel for the assessee further submits that the name of the assessee SRL Ranbaxy Ltd., was changed to Super Religare Laboratories Ltd., on 28th August, 2008 and this was later on changed to SRL Ltd., on 6.7.2012. Copies of fresh certificate of incorporation conseque…

SRL Ranbaxy Ltd. v. ACIT (50 SOT 173) — Cited in 4 Judgments | BharatTax