Technologies v. CIT

195 Taxmann 323High Court2010#11500 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 201(1A)Section 203Section 271CSection 271HSection 272A(2)(g)Section 272A(2)(k)Section 273BSection 133A

Issues it is cited on

section 272a(2)(k)section 203section 272a(2)section 276section 271htax collected at sourceinterest under section 201(1a)section 272section 271csection 206csection 272asection 206

Judgments citing Technologies v. CIT

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2681/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.2678 and 2679/Ahd/2017 Assessment Year : 2015-16 AND ITA No.2680 and 2681/Ahd/2017 Assessment Year : 2016-17 Xcellon Education Limited Vs. ACIT, TDS 10th Floor, Sangeeta Complex Ahmedabad. Nr. Parimal Crossing Ellisbridge Ahmedabad 380 006. PAN : AHMX00028A : Assessee by…

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2680/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.2678 and 2679/Ahd/2017 Assessment Year : 2015-16 AND ITA No.2680 and 2681/Ahd/2017 Assessment Year : 2016-17 Xcellon Education Limited Vs. ACIT, TDS 10th Floor, Sangeeta Complex Ahmedabad. Nr. Parimal Crossing Ellisbridge Ahmedabad 380 006. PAN : AHMX00028A : Assessee by…

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2679/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.2678 and 2679/Ahd/2017 Assessment Year : 2015-16 AND ITA No.2680 and 2681/Ahd/2017 Assessment Year : 2016-17 Xcellon Education Limited Vs. ACIT, TDS 10th Floor, Sangeeta Complex Ahmedabad. Nr. Parimal Crossing Ellisbridge Ahmedabad 380 006. PAN : AHMX00028A : Assessee by…

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2678/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.2678 and 2679/Ahd/2017 Assessment Year : 2015-16 AND ITA No.2680 and 2681/Ahd/2017 Assessment Year : 2016-17 Xcellon Education Limited Vs. ACIT, TDS 10th Floor, Sangeeta Complex Ahmedabad. Nr. Parimal Crossing Ellisbridge Ahmedabad 380 006. PAN : AHMX00028A : Assessee by…

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

In the result, the appeal filed by the assessee is allowed

ITA 96/COCH/2015[2010-11]Status: HeardITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Thomas Joseph, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 271CSection 273Section 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.96/Coch/2015 : Asst.Year 2010-2011 M/s.Vijaya Hospitality and The Additional Commissioner Resorts Limited, 37/991 1st Floor of Income-tax (TDS) v. Kochi. Emmy Square, S.A.Road Ernakulam – 682 020. TAN : CHNV00374D (Appellant) (Respondent) Appellant by : Sri.Thomas Joseph, CA Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Pronouncement : 24.06.2022 Date of Hearing : 23.06.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against CIT…

M/S. GANESH ENTERPRISE.,AHMEDABAD vs. THE ADDL. CIT, TDS, AHMEDABAD

In the result, the appeal filed by the assessee is allowed

ITA 2308/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad22 Jun 2021AY 2015-16

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.2308/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2015-2016 M/S Ganesh Enterprise, Addl.C.I.T., 205, Shubh House, Vs. Tds, 77, Swastik Soc. Opp. C.G. Road, Ahmedabad. Navrangpura, Ahmedabad.

For Appellant: Shri Jimit Shah, A.RFor Respondent: Shri L.P. Jain, Sr.D.R
Section 133ASection 194ASection 201(1)Section 271C

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.2308/AHD/2018 िनधा"रण वष"/Asstt. Year: 2015-2016 M/s Ganesh Enterprise, Addl.C.I.T., 205, Shubh House, Vs. TDS, 77, Swastik Soc. Opp. C.G. Road, Ahmedabad. Navrangpura, Ahmedabad. PAN: AAKFG8477D (Applicant) (Respondent) Assessee by : Shri Jimit Shah, A.R Revenue by : Shri L.P. Jain, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 03/06/2021 घोषणा क" तारीख /Date of Pronoun…

M/S. SUBSCRIBERS CHITS (P) LTD. vs. COMMISSIONER OF INCOME TAX

Appeals stand allowed accordingly

ITA/34/2016HC Kerala23 Mar 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 271CSection 273B

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 23RD DAY OF MARCH 2021 / 2ND CHAITHRA, 1943 ITA.No.26 OF 2016 AGAINST THE ORDER/JUDGMENT DTD 26.10.2015 IN ITA 227/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: M/S. SUBSCRIBERS CHITS (P) LTD. PRESIDENCY COMPLEX, XX/338/13(1), PARAYIL LANE, POTHOLE ROAD, THRISSUR – 680 004. BY ADV. DR.K.P.PRADEEP RESPONDENT/S: COMMISSIONER OF INCOME TAX AYKAR BHAVAN, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI 682 018. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING BEEN FIN…

EISWAR EAXPORTS,,VISAKHAPATNAM vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-6,, VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

ITA 462/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Eswar Exports, Vs. Addl. Cit, Range-6, D.No. 23-14-13, Chinnamvari Visakhapatnam. Street, Visakhapatnam. Tan No. Vpne00441A (Appellant) (Respondent)

For Appellant: Shri Samuel Nagadesi – CAFor Respondent: Shri D.K. Sonawal – Sr.DR
Section 194CSection 201(1)Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER M/s. Eswar Exports, vs. Addl. CIT, Range-6, D.No. 23-14-13, Chinnamvari Visakhapatnam. Street, Visakhapatnam. TAN No. VPNE00441A (Appellant) (Respondent) Assessee by : Shri Samuel Nagadesi – CA. Department By : Shri D.K. Sonawal – Sr.DR Date of hearing : 18/06/2019. Date of pronouncement : 07/08/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals…

M/S.MITHRA AGRICULTURAL PRODUCE COMPANY LTD,COCHIN vs. THE JT CIT(TDS), COCHIN

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

ITA 212/COCH/2015[2010-11]Status: DisposedITAT Cochin19 Sept 2017AY 2010-11

Bench: Shri P. K. Bansal & Shri George George K.

Section 115Section 194BSection 201Section 271BSection 271CSection 271C(1)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI P. K. BANSAL, VICE PRESIDENT AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA No s.212 to 214/COCH/2015 Assessment Years:2010-11 to 12-13 Vs M/s Mithra Agricultural Produce Jt.C.I.T. (TDS), Co. Ltd., Kochi. Akshara Mandiram, 3rd Floor, Marine Drive, Ernakulam, Kochi. PAN:AAECM 3228 M (Appellant) (Respondent) Appellant by Shri T. M. Sreedharan Respondent by Shri A. Dhanaraj, Sr. D. R. Date of hearing 25/09/2017 Date of pronouncement 26/09/2017 ORDER PER P. K. BANSAL, V.P. All these appeals filed by the assessee since involve common issue t…