State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India (257 ITR 202)

Q: What is State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India authority for?

Supplementary commission forional or extra services does not fall within the ambit of Section 194H of the Income Tax Act, 1961. This may affect the applicability of certificates issued under Section 197.

Q: How many judgments cite State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India?

121 judgments on BharatTax cite State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India (257 ITR 202), spanning 2009 to 2025.

Q: Which sections of the Income Tax Act does State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India come up under?

It is most often cited in judgments turning on Section 194H, Section 201, Section 201(1A), Section 37(1), Section 133(2A), Section 133A.

Vodafone Idea Limited (Formerly Idea Cellular Limited), Kolkata vs. ACIT-TDS, Circle-2, Kolkata

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1582/KOL/2019[2018-19]Status: DisposedITAT Kolkata22 Nov 2019AY 2018-19

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 201(1)

…e, he is acting as a Principal. 8. It is a settled law that restrictions per se would not make all transactions that of Principal and Agent. In this regards, reliance is placed on following decisions: • Ahmedabad Stamp Vendors Associations vs. Union of India (257 ITR 202) (Guj), now affirmed by the Hon’ble Supreme Court is reported in 348 ITR 378; • Bhopal Sugar Industries vs. STO (1977 - 064 AIR 1275) • Foster’s India P. Ltd. Vs. ITO (117 TTJ 346). Thus, we humbly submit that based on the ratio of the above decisions as also the agreement for the relevant assessment year, the relationship with Distributor is on…

Vodafone Idea Limited (Formerly Idea Cellular Limited), Kolkata vs. ACIT-TDS, Circle-2, Kolkata

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1581/KOL/2019[2016-17]Status: DisposedITAT Kolkata22 Nov 2019AY 2016-17

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 201(1)

…e, he is acting as a Principal. 8. It is a settled law that restrictions per se would not make all transactions that of Principal and Agent. In this regards, reliance is placed on following decisions: • Ahmedabad Stamp Vendors Associations vs. Union of India (257 ITR 202) (Guj), now affirmed by the Hon’ble Supreme Court is reported in 348 ITR 378; • Bhopal Sugar Industries vs. STO (1977 - 064 AIR 1275) • Foster’s India P. Ltd. Vs. ITO (117 TTJ 346). Thus, we humbly submit that based on the ratio of the above decisions as also the agreement for the relevant assessment year, the relationship with Distributor is on…

Vodafone Idea Limited (Formerly Idea Cellular Limited), Kolkata vs. ACIT-TDS, Circle-2, Kolkata

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1580/KOL/2019[2015-16]Status: DisposedITAT Kolkata22 Nov 2019AY 2015-16

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 201(1)

…e, he is acting as a Principal. 8. It is a settled law that restrictions per se would not make all transactions that of Principal and Agent. In this regards, reliance is placed on following decisions: • Ahmedabad Stamp Vendors Associations vs. Union of India (257 ITR 202) (Guj), now affirmed by the Hon’ble Supreme Court is reported in 348 ITR 378; • Bhopal Sugar Industries vs. STO (1977 - 064 AIR 1275) • Foster’s India P. Ltd. Vs. ITO (117 TTJ 346). Thus, we humbly submit that based on the ratio of the above decisions as also the agreement for the relevant assessment year, the relationship with Distributor is on…

Vodafone Idea Limited (Formerly Idea Cellular Limited), Kolkata vs. ACIT-TDS, Circle-2, Kolkata

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1579/KOL/2019[2014-15]Status: DisposedITAT Kolkata22 Nov 2019AY 2014-15

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 201(1)

…e, he is acting as a Principal. 8. It is a settled law that restrictions per se would not make all transactions that of Principal and Agent. In this regards, reliance is placed on following decisions: • Ahmedabad Stamp Vendors Associations vs. Union of India (257 ITR 202) (Guj), now affirmed by the Hon’ble Supreme Court is reported in 348 ITR 378; • Bhopal Sugar Industries vs. STO (1977 - 064 AIR 1275) • Foster’s India P. Ltd. Vs. ITO (117 TTJ 346). Thus, we humbly submit that based on the ratio of the above decisions as also the agreement for the relevant assessment year, the relationship with Distributor is on…

Amit Sureshbhai Masrani, Bhavnagar vs. The Income Tax Officer, Ward-1(1), Bhavnagar

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

ITA 330/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Waseem Ahmedआयकर अपील सं./Ita No.330/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2012-13) बनाम/ Amit Sureshbhai Masrani The Ito Ward-1(1) Old Lig-566 Bhavnagar Vs. Anandnagar Bhavnagar-364 005 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Avdpm0160B (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By : Smt. Aditi Sheth, Ar ""यथ" क" ओर से/Respondent By: Shri Nilabhra Dasgupta, Sr.Dr सुनवाई क" तार"ख/ Date Of Hearing 29/08/2019 घोषणा क" तार"ख /Date Of Pronouncement 01/10/2019 आदेश / O R D E R Per Bench: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)–6, Ahmedabad [Cit(A) In Short] Vide Appeal No.Cit(A)-6/40/15-16 Dated 28/11/2016 Arising In The Assessment Order Passed Under S.143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As "The Act") Dated 18/03/2015 Relevant To Assessment Year (Ay) 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal:- The Learned Cit(A) Has Erred Both In Law & On The Facts Of The Case In Confirming The Action Of Ao Of Disallowing An Amount Of Rs.17,59,085/- U/S.40(A)(Ia) R.W.S. 194H Of The Act. Amit Sureshbhai Masrani Vs. Ito Asst.Year - 2012-13 2. The Learned Cit(A) Has Erred Both In Law & On The Facts Of The Case In Confirming The Action Of Ao Of Disallowing Rs.16,22,125/- Out Of Retailer Support Incentive Expenses U/S.40(A)(Ia) Of The Act.

For Appellant: Smt. Aditi Sheth, ARFor Respondent: Shri Nilabhra Dasgupta, Sr.DR

Section 194HSection 234ASection 271(1)Section 40

…person is acting "on behalf of' another person. Hence, S.194H is only applicable where the relation between assessee and retailer is that of a principal and agent as held by the Hon'ble Gujarat High Court in Ahmedabad Stamp Vendors Association vs. UOI [2002] 257 ITR 202 (Gujarat) and affirmed by the Hon'ble Supreme Court in CIT vs. Ahmedabad Stamp Vendors Association [2012] 348 ITR 378 (SC). > The payment being made to the retailer is not in the form of cash, but in the form of extra Eload amount retained by him. It does not represent his net income, as he may transfer it further or sell it at a discount. Hence,…

The Karur Vysya Bank Ltd, Bellary vs. Assistant Commissioner of Income Tax TDS Circle, Hubli-Dharwad

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

ITA 2886/BANG/2017[2011-12]Status: DisposedITAT Bangalore01 Oct 2019AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri Ananthan, C.AFor Respondent: Shri R.N Siddappapji, Addl. CIT (DR)

Section 12ASection 133ASection 194ASection 197ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2011-12 The Karur Vysya Bank Ltd., Vs. The Asst. Commissioner of Income-tax Bellary Branch, TDS Circle, Bellary. Hubli. PAN – BLRKO 7236 F. APPELLANT RESPONDENT Appellant by : Shri Ananthan, C.A Respondent by : Shri R.N Siddappapji, Addl. CIT (DR) Date of hearing : 10.07.2019 Date of Pronouncement : 01.10.2019 O R D E R Per B.R. Baskaran, Accountant Member The assessee has filed this appeal challenging the order dated 31-10-2017 passed by Ld CIT(A),…

ACIT, New Delhi vs. M/S. Spicejet Ltd., Gurgaon

In the result, appeal of the Revenue is dismissed

ITA 1496/DEL/2017[2013-14 (F.Y. 2012-13)]Status: DisposedITAT Delhi23 Jul 2019

Bench: Shri O.P.Kant & Shri K. Narasimha Chary

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Shri Tarandeep Singh, Advocate

Section 194Section 194HSection 201(1)Section 271C

…aspect and following the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. JDS Apparels P. Ltd. (2015) 370 ITR 454, wherein the decision of Hon’ble Apex Court in the case of Ahmedabad Stamp Vendor’s Association vs. Union of India (2002) 257 ITR 202 and Allahabad High Court in the case of Chief Treasury Officer vs. Union of India (2013) 355 ITR 484 were considered, by way of impugned order, held that the customer by making payment through credit card, directs the credit card provider to make payment and the credit card provider of the bank does not render any service to the assessee, but the…

DCIT 9(3)(2), Mumbai vs. Futura Value Retail Ltd, Mumbai

In the result, the appeal of the Revenue in ITA no

ITA 6705/MUM/2016[2012-13]Status: DisposedITAT Mumbai04 Jul 2019AY 2012-13

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6705/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Acit-9(3)(2), M/S. Future Value 418, 4Th Floor, Retail Ltd., Aayakar Bhavan, Knowledge House, V. Mumbai-400020 Shyam Nagar, Off Jogeshwari Vikhroli Link Road, Jogeshwari (E), Mumbai-400060 स्थायी ऱेखा सं./ Pan: Aaecp3041P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Sushil Kumar Poddar (Dr) Assessee By: Ms. Dinkle Hariya सुनवाई की तारीख /Date Of Hearing : 12.06.2019 घोषणा की तारीख /Date Of Pronouncement : 04.07.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 6705/Mum/2016, Is Directed Against Appellate Order Dated 23.08.2016, Passed By Learned Commissioner Of Income Tax (Appeals)-16,Mumbai (Hereinafter Called “The Cit(A)”) In Ita No. Cit(A)/ I.T.305/Dcit-9(3)(2)/2015-16, For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 29.03.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.6705/Mum/2016

For Appellant: Ms. Dinkle HariyaFor Respondent: Shri. Sushil Kumar Poddar (DR)

Section 143(3)Section 14ASection 194HSection 194JSection 40

…any transaction relating to any asset, valuable article or thing, not being securities. The expression 'securities' has been defined clause (iii) to the Explanation. 8. The High Court of Gujarat in Ahmedabad Stamp Vendors Association v. Union of India [2002] 257 ITR 202/124 Taxman 628 examined clause (i) of the explanation and whether it would be applicable to persons carrying on the business of stamp vendors who purchase stamps from the government treasury and sell them to the public. The Gujarat High Court drew a distinction between a contract of sale and a contract of agency by which an agent is authorized to…

DCIT, New Delhi vs. M/S. Sistema Shyam Teleservices Ltd., New Delhi

Appeals are allowed and the judgment of the Tribunal on this aspect is set aside

ITA 5083/DEL/2013[2010-11 (F.Y.- 2009-10)]Status: DisposedITAT Delhi15 May 2019

Bench: Shri Prashant Maharishi & Shri K.N.Charydcit, Vs. Sistema Shyam Teleservices Circle-5(1), Ltd, New Delhi A-60, Naraina Industrial Area, Phase-I, New Delhi Pan: Aaccs1709H (Appellant) (Respondent)

For Appellant: Shri Alok Vasant, CAFor Respondent: Shri N.K. Bansal, Sr. DR

Section 194HSection 201

…by the principal to the distributor : 1. Vijay Traders v. Bajaj Auto Ltd. [1995] 6 SCC 566 ; 2. CCE v. DCM Textiles [2006] 195 ELT 129 (SC) 3. Moped India Ltd. v. ACCE [1986] 23 ELT 8 (SC) ; 4. Ahmedabad Stamp Vendors Association v. Union of India [2002] 257 ITR 202 (Guj). (ii) The fact that there is a specification of the price at which goods are transferred between the principal and his distributor is indicative of the existence of principal and principal relationship. This has been laid down by the Supreme Court in the case of Gordon Woodroffe and Co. (Madras) Ltd. v. Shaik M. A. Majid and Co., AIR 1967 S…

M/S. Csn Estates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 2805/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Feb 2019AY 2009-10

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

Section 194Section 194HSection 40Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 2805/DEL/2014 (A.Y 2009-10) CSN Estates Pvt. Ltd. Vs ACIT Shop No. 1 and 4 Local Shopping Circle-3(1) Centre, New Delhi Pushp Vihar, Madangir New Delhi (RESPONDENT) AACCC6181B (APPELLANT) Appellant by Sh. T. R. Talwar, Adv Respondent by Ms. Ashima Neb, Sr. DR Date of Hearing 07.01.2019 Date of Pronouncement 20 .02.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 28/02/2014 passed by CIT(A)-VI, N…

Tata Sky Ltd., Mumbai vs. A.C.I.T.(TDS) RG.3(1), Mumbai

In the result, the assessee’s appeal is allowed and the Revenue’s appeal stands

ITA 6923/MUM/2012[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Sunil M. LalaFor Respondent: Shri R. Manjunatha Swamy

Section 194CSection 194HSection 194JSection 201Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM I.T.A. Nos.6923 to 6926/Mum/2012 (Assessment Years: 2009-10 to 2012-13) Tata Sky Limited Asst. CIT (TDS), Unit 301 to 305, 3rd Floor, Range 3(1), Windsor, Off. CST Road, Vs. [Now Jt. CIT (OSD)(TDS) Range Kalina, Santacruz (East), 2(3)], Mumbai-400 098 Charni Road, Mumbai – 400 002 PAN/GIR No. AAGCS 9294 M (Assessee) : (Revenue) and I.T.A. Nos.6798, 6799, 6803 & 6804/Mum/2012 (Assessment Years: 2009-10, 2011-12, 2012-13 & 2010-11) ITO, Tata Sky Limited Vs. Mumbai Mumbai-400 098 PAN/GIR No. AAGCS 9294 M (…

ACIT 1(2)(1), Mumbai vs. Itl Tours & Travels P.Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 5789/MUM/2016[2013-14]Status: DisposedITAT Mumbai07 Mar 2018AY 2013-14

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5789/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2013-14) Assistant Commissioner Of Itl Tours & Travels Private Ltd. Income Tax-1(2)(1) 10, Nazmi Building बिधम/ Room No. 535 D.N.Road 5Th Floor, Aaykar Bhawan Fort, Mumbai – 400 001 Vs. M.K.Road Mumbai-400 020 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabcj-4396-C (अपीलाथी /Appellant) (प्रत्यथी / Respondent) : Assessee By : None Revenue By : Aarju Garodia, Ld. Dr सुनवाई की तारीख / : 01/03/2018 Date Of Hearing घोषणा की तारीख / : /03/2018 Date Of Pronouncement आदेश / O R D E R

For Appellant: NoneFor Respondent: Aarju Garodia, Ld. DR

Section 143(3)Section 194HSection 40

…he TDS, but mere deduction of TDS does not alter the nature of transaction and relation between the assessee and the intermediaries which is otherwise apparent and not disputed. In the case of Ahmedabad Stamp Vendors Association V/s Union of India reported in 257 ITR 202 (Guj), the hon.Gujarat High Court at page 215 of the report has held as under : “Applying the aforesaid definitions and the judicial pronouncements to the fact of the present case and in backdrop of the aforesaid rules, it is clear that although the Government has imposed a number of restrictions on the licensed stamp vendors regarding the manner…

The ACIT, Circle- 1, Rajkot-Gujarat vs. Smt. Manishaben N. Mashru, Rajkot-Gujarat

In the result, appeal of the Revenue in ITA No

ITA 355/RJT/2011[2004-05]Status: DisposedITAT Rajkot04 Jan 2018AY 2004-05

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.

For Appellant: Shri M.J. Ranpura, CAFor Respondent: Shri Hargovind Singh, CIT-DR

Section 131Section 133ASection 142(1)Section 148Section 271(1)(c)

…appeal, the ld.CIT(A) has confirmed disallowance. The ld.counsel for the assessee contended that the issue in dispute is squarely covered by the decision of the Hon’ble Gujarat High Court in the case of Ahmedabad Stamp Vendors Association Vs. Union of India, 257 ITR 202. He further pointed out that this decision has been upheld by the Hon’ble Supreme Court and the judgment of the Hon’ble Supreme Court has been reported in CIT Vs. Ahmedabad Stamp Vendors Association, 25 taxmann.com 201 (SC). He further relied upon DCIT, Cir.1, Rajkot Vs. Smt.Manishaben N. Mashru & Anothers (14 appeals) 20 order of the ITAT, Mumb…

DCIT 6(2)(1), Mumbai vs. Clear Trip Travel Services P.Ltd, Mumbai

The appeal of the Revenue is partly allowed

ITA 85/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Nov 2017AY 2011-12

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2011-12 Dcit, M/S Clear Trip Travel Pvt. Circle-6(2)(1), Ltd. बनाम/ R. No.563, Aayakar Bhavan Unit No.1, Ground Floor, Vs. M.K. Road, Dtc Bldg, Sitaram Mills Mumbai-400020 Compound, N.M. Johi Marg, Lower Parel, Mumbai (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaccc6016B

Section 133ASection 194HSection 201Section 201(1)Section 40

…ipal basis, would not be governed by the said provision requiring tax deduction at source. The assessee also referred to various judicial precedents, including by Hon’ble Gujarat High Court in the case of Ahmedabad Stamp Vendors Association Vs Union of India (257 ITR 202), and by co ordinate benches of this Tribunal in the cases of Baidynath Ayurved Bhawan Ltd Vs JCIT (83 TTJ 409) and ACIT Vs The Samaj (71 TTJ783). None of these submissions, however, impressed the Assessing Officer. He was of the view that, in terms of the provision of Explanation to Section 194 H, ‘commission or brokerage” covers any payment, re…

DCIT, New Delhi vs. M/S. Prl Projects & Infrasturcture Ltd., New Delhi

Appeal of the department is dismissed

ITA 5010/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2017AY 2011-12

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

For Appellant: Shri Tarun Kumar Batra, CAFor Respondent: Shri Surenderpal, Sr. DR

Section 115JSection 143(3)Section 14ASection 194HSection 40

…n the case of Baidynath Ayurved Bhawan Ltd. vs JCIT reported in 83TTJ 409 and ACIT vs. The Samaj reported 71 TTJ 783. Reliance was also placed on judgment of the Hon’ble Gujarat High Court in the case of Ahmedabad Stamp Vendors Association vs. Union of India 257 ITR 202. 4.2 On the issue of disallowances u/s 14A, the Ld. Authorised Representative submitted that the assessee company had an opening balance of investment of Rs. 2,65,08,000/- in shares of private limited companies and during the year under consideration the assessee did not earn any income on the same and also did not attribute any expenditure r…