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

257 ITR 202High Court2002#861 most cited

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.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2025.

Also referred to as

M.S. Hameed Ahmed vs Director of State Lotteries & Ors. · Ahmedabad Stamp Vendors Association vs Union of India · Section 194H · supplementary commission · TDS · withholding tax · certificates under Section 197

Sections most often in play

Section 194HSection 201Section 201(1A)Section 37(1)Section 133(2A)Section 133ASection 143(3)Section 17(2)(vi)

Issues it is cited on

section 194dsection 194hinterest under section 201(1a)short deduction of taxsummons under section 131section 197section 18section 201(1a)assessee in defaultright to receivemlisection 201(1)

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

ACIT, Cir-3(TDS), Kolkata vs. Vodafone South Ltd., Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1539/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

ACIT, Cir-3(TDS), Kolkata vs. Vodafone East Ltd., Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1538/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

ACIT, Cir-3(TDS), Kolkata vs. Vodafone East Ltd., Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1537/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

Vodafone South Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1502/KOL/2015[2011-2012]Status: DisposedITAT Kolkata26 Oct 2017AY 2011-2012

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

Vodafone South Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1501/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

Vodafone Mobile Services Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1500/KOL/2015[2011-2012]Status: DisposedITAT Kolkata26 Oct 2017AY 2011-2012

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

Vodafone Mobile Services Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1499/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

Vodafone Mobile Services Limited, Coimbatore vs. DCIT, Coimbatore

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

ITA 755/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Sept 2017AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola B…

Vodafone Mobile Services Limited, Coimbatore vs. DCIT, Coimbatore

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

ITA 754/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Sept 2017AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola B…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

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

ITA 377/CHNY/2015[2014-15]Status: DisposedITAT Chennai21 Sept 2017AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola B…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

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

ITA 376/CHNY/2015[2013-14]Status: DisposedITAT Chennai21 Sept 2017AY 2013-14

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola B…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

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

ITA 2804/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola B…

Vodafone Cellular Limited, Coimbatore vs. ACIT, Coimbatore

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

ITA 1644/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola B…

Vodafone South Limited, Chennai vs. ITO TDS, Chennai

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

ITA 1415/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola B…

Vodafone South Limited, Chennai vs. ITO TDS, Chennai

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

ITA 1414/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…) 7. Vodafone Essar Gujarat Limited (in IT A No. 386/Ahd/11) (Ahmedabad ITAT) 8. Idea Cellular Limited vs ITO (ITA 356 to 359(JP/2012) (Jaipur Bench) 9. CIT Vs Ahmedabad Stamp Vendors Association 348 ITR 378 (SC) 10. CIT Vs Ahmedabad Stamp Vendors Association 257 ITR 202 11. Vodafone South Limited Vs Deputy Commissioner of Income Tax (618 to 621/Bang/2014, 601 and 602/Bang/2013 and 956 and 957/Bang/2014) 12. CIT vs. Qatar Airways (20 taxmann.com 598) (Delhi HC) Further, the ld. Counsel for the assessee has also filed copy of the recent judgement of Hon’ble Rajasthan High Court in the case of Hindustan Coca Cola B…

DCIT RG 10(1)(1), Mumbai vs. Home Solutions Retail India Ltd, Mumbai

In the result, both the appeals of the Revenue as well as the cross-objections filed by the assessee are dismissed

ITA 3518/MUM/2015[2010-11]Status: DisposedITAT Mumbai13 Sept 2017AY 2010-11

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

For Appellant: Shri Vipul JoshiFor Respondent: Shri Rajat Mittal
Section 143(3)Section 14ASection 194HSection 40

…e Hon'ble Delhi High Court in the case of JDS Apparels Pvt. Ltd. (supra). Notably, the judgment of the Hon'ble Delhi High Court, in turn, also refers to the judgment of the Hon'ble Gujarat High Court in the case of Ahmedabad Stamp Vendors Association vs. UOI, 257 ITR 202. The ratio decidendi in the aforesaid judgments is that in order to bring a transaction in the fold of Commission for the purposes of Sec.194H of the Act, an element of agency has to be present. In fact, the Hon'ble Gujarat High Court in the case of Ahmedabad Stamp Vendors Association (supra) explained that the 7 M/s. Home Solutions Retail India…

DCIT RG 10(1)(1), Mumbai vs. Home Solutions Retail India Ltd, Mumbai

In the result, both the appeals of the Revenue as well as the cross-objections filed by the assessee are dismissed

ITA 3517/MUM/2015[2009-10]Status: DisposedITAT Mumbai13 Sept 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Ram Lal Negi

For Appellant: Shri Vipul JoshiFor Respondent: Shri Rajat Mittal
Section 143(3)Section 14ASection 194HSection 40

…e Hon'ble Delhi High Court in the case of JDS Apparels Pvt. Ltd. (supra). Notably, the judgment of the Hon'ble Delhi High Court, in turn, also refers to the judgment of the Hon'ble Gujarat High Court in the case of Ahmedabad Stamp Vendors Association vs. UOI, 257 ITR 202. The ratio decidendi in the aforesaid judgments is that in order to bring a transaction in the fold of Commission for the purposes of Sec.194H of the Act, an element of agency has to be present. In fact, the Hon'ble Gujarat High Court in the case of Ahmedabad Stamp Vendors Association (supra) explained that the 7 M/s. Home Solutions Retail India…

DCIT, Cir-6, Kolkata vs. M/S Birla Corporation Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 1820/KOL/2014[2005-06]Status: DisposedITAT Kolkata03 May 2017AY 2005-06

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2007-08

Section 143Section 194HSection 263Section 40

…re of commission, it is necessary to appreciate the nature of relationship between the assessee and its parties. This is for the reason that, as held by the Hon’ble Gujarat High Court in the case of Ahmedabad Stamp Vendors Association v. Union of India [2002] 257 ITR 202 (Guj) unless this relationship is relationship of a principal and agent, the cash discount claimed by the assessee cannot partake the character of commission. In the case on hand, we find that there exists relationship between the assessee and the party as of principal to principal and there is no relationship of principal to agent. Therefore, th…

ITO (TDS) 2(3), Mumbai vs. Maharashtra Tourism Developement Corporation Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 5232/MUM/2014[2011-12]Status: DisposedITAT Mumbai05 Oct 2016AY 2011-12

Bench: Shri Joginder Singh & Shri D. Karunakar Raoassessment Year: 2011-12 Income Tax Officer(Tds)- M/S Maharashtra Tourism 2(3), Development Corporation Ltd. बनाम/ R. No.708, 7Th Floor, Express Tower, 9Th Floor, Vs. Smt. K.G. Mittal Ayurvedic Madam Cama Road, Hospital Building, Nariman Point, Charni Road, Mumbai-400021 Mumbai-400002 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacm0712G

Section 133ASection 194Section 194HSection 201(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी डी. क"णाकर राव, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri D. Karunakar Rao, Accountant Member Assessment Year: 2011-12 Income Tax Officer(TDS)- M/s Maharashtra Tourism 2(3), Development Corporation Ltd. बनाम/ R. No.708, 7th Floor, Express Tower, 9th Floor, Vs. Smt. K.G. Mittal Ayurvedic Madam Cama Road, Hospital Building, Nariman Point, Charni Road, Mumbai-400021 Mumbai-400002 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAACM0712G S…

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)

…IT”, 173 Taxmann 54 (Del), and “ABP Pvt. Ltd. V. CIT”, 23 SOT 28 (Kolkata). 9. Where the dealing between the parties is not on a Principal to Agent basis, Section 194 H does not get attracted, as held in “Ahmedabad Stamp Vendor Association v. Union of India”, 257 ITR 202 (Guj), “Kerala Stamp Vendors Association” 282 ITR 7(Ker) and “ACIT v. Samaj”, 77 ITD 358(Cuttack). 10. In the present case, the business working of the assessee is that it signs agreements with the Collection Centres, on a non-exclusive basis. It is under these agreements, that the regarding testing of samples. These Centres operate as authorize…