Tata Teleservices Ltd. v. DCIT

140 ITD 451Income Tax Appellate Tribunal2013#14891 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Judgments citing Tata Teleservices Ltd. v. DCIT

DCIT-1(3)(1), Mumbai vs. M/S Future Enterprises Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 512/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Ankush Kapoor

Section 143(3)Section 194HSection 250Section 40

…vour of the assessee by various Tribunals in the following cases:  Gems Paradise v. ACIT [IT Appeal No. 746 (JP) of 2011, dated 2.2.2012  Bhandari Jewellers v. ACIT [IT Appeal No. 745 (JP) of 2011, dated 2-2- 2012]  Tata Teleservices Ltd. v. Dy. CIT [2013] 140 ITD 451/29 taxmann.com 261 (Bang.) (para 8) and  Dy. CIT v. Vah Magna Retail (P.) Ltd [IT Appeal No.905 (Hyd.) of 2011, dated 10- 4-2012] Respectfully following the decisions cited above, it is held that the commission paid to the credit card companies is not subject to the TDS provisions of the Act. Accordingly the disallowance made by the Assessing Of…

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

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 5959/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Aug 2020AY 2012-13

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5959/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri Vipul Joshi, ARFor Respondent: Mrs. Leena Shrivastava

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C. N. PRASAD, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 5959/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2012-13) ACIT Range – 10(3)(2), M/s Future Retail Ltd. Aayakar Bhavan, M. K. Ground Floor, Knowledge बिधम/ Road, Mumbai 400 020 House, Off-Jogeshwari Vikroli Link Road, Shyam Vs. Nagar, Jogeshwari(E) Mumbai-400 060 स्थायीलेखासं./जीआइआरसं./PAN No. AAACP6317L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 867/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13) M/s Future Retail Ltd. ACIT Range – 10(3)(2), Grou…

ITO(TDS) 3(4), Mumbai vs. Tribhovandas Bhimji Zaveri Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby

ITA 5418/MUM/2014[2012-13]Status: DisposedITAT Mumbai28 Oct 2016AY 2012-13

For Appellant: Shri Sanjay ParikhFor Respondent: Shri G. Nantha Kumar

Section 133ASection 194HSection 201(1)

…आयकर अपीलीय अिधकरण, मुंबई "ायपीठ ‘ई’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद", एवं "ी अमरजीत िसंह, "ाियक सद", के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.5418/Mum/2014 (िनधा"रण वष" / Assessment Year: 2012-13) बनाम/ ITO (TDS) 3(4) M/s. Tribhovandas Bhimji 9th Floor, Room No.909, Zaveri Ltd. Vs. Smt. K.G.M. Ayurvedic 241/43, Zaveri Bazar Road, Hospital Building, Mumbai - 400002 Charni Road, Mumbai - 400002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCT7182P (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee by: Shri Sanjay Pari…

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)

…ibunal in Shri Bhandari Jewellers vs. The ACIT in ITA NO. 745/JP/2011(AY- 2008-09) dated 02.02.2012. The ld. AR further submitted that the similar issue was also considered by Bengalore Bench of the Tribunal in the case of Tata Teleservices Ltd V/s DCIT (2013)140 ITD 451(Bangalore) which has been decided by following the decision of Hyderabad Bench of the Tribunal in the case of DCIT V/s M/s Vah Magna Retail (P) Ltd in ITA No.905/Hyd/2011(AY-2007-08) dated 10.4.2012. The ld. AR filed the copies of the aforesaid orders to substantiate his above submissions. He further submitted that the reliance placed by the ld.…

DCIT, Bangalore vs. M/S Royal Orchid Hotels Private Limited, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 846/BANG/2015[2010-11]Status: DisposedITAT Bangalore10 Nov 2015AY 2010-11

Bench: Shri. Abraham P. George & Shri. Vijaypal Raoi.T.A No.846/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner Of Income Tax, Circle – 5(1)(1), Bangalore .. Appellant V. M/S. Royal Orchid Hotels P. Ltd, No.1, Gold Avenue, Adjoining Kga Gold Course, Old Airport Road, Kodihalli, Bangalore 560 008 .. Respondent Pan : Aabcr0111M Assessee By : None Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 29.10.2015 Pronounced On : 10.11.2015 O R D E R Per Abraham P. George:

For Appellant: NoneFor Respondent: Shri. Sunil Kumar Agarwala, JCIT

…rabad bench of this Tribunal in the case of DCIT v. M/s. Vah magna Retail Ltd [I.T.A.No.1105/Hyd/2011, dt.10.04.2012]. CIT (A) was appreciative of these contentions. According to him, coordinate bench in the case of Tata Teleservices Ltd v. DCIT (TDS) [(2013) 140 ITD 451], had held as under : “3.5 In light of the aforesaid decision of the Hon’ble Hyderabad Bench, we are of the view that payments to banks on account of utilisation of credit card facilities would be in the nature of bank charge and not in the nature of commission within the meaning of sec. 194H of the Act. We, therefore, confirm the order of the C…

DCIT, Bangalore vs. M/S Adishwar India Limited, Bangalore

In the result, the appeal by the Revenue is dismissed

ITA 527/BANG/2015[2011-12]Status: DisposedITAT Bangalore30 Jul 2015AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2011-12

For Appellant: Shri Sunil Kumar Agarwal, Jt. CIT(DR)For Respondent: Shri Sunder Hegde, K., CA

Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Assessment year : 2011-12 The Deputy Commissioner Vs. M/s. Adishwar India Ltd., # 146, 11th C Cross, 1st Main, of Income Tax, 2nd Stage, West of Chord Road, Circle 1(1)(1), Bangalore. Rajajinagar, Bangalore – 560 086. PAN : AABCA 4663P APPELLANT RESPONDENT Appellant by : Shri Sunil Kumar Agarwal, Jt. CIT(DR) Respondent by : Shri Sunder Hegde, K., CA Date of hearing : 27.07.2015 Date of Pronouncement : 30.07.2015 O R D E R Per N.V. Vasudevan, Judicial Member Th…