Transmission Corporation and Ors (AP) v. CIT

155 CTR 489Supreme Court of India#22769 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2018 to 2019.

Judgments citing Transmission Corporation and Ors (AP) v. CIT

ACIT 11(3)(1), Mumbai vs. Total Oil India P.Ltd, Mumbai

ITA 4300/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

…and in the circumstances of the case, the Ld. CIT(A) erred in not following the decision in the case of DCIT(LTU) vs DICGC Ltd. [ITA Nos 2361 & 2524/MUM/2011] and decision of the Hon,ble Apex Court in the case of Transmission Corporation and Ors (AP) Vs CIT [155 CTR 489] (SC)?" 5. "The appellant prays that the order of the CIT (A) on the above grounds be set aside and that of the A.O. be restored." 6. "The appellant craves leave to amend or alter any grounds or add a new ground which may be necessary." 14. The fact of the present case is similar to the fact of the case as narrated in the appeal of the assessee b…

Total Oil India P.Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

ITA 4135/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

…and in the circumstances of the case, the Ld. CIT(A) erred in not following the decision in the case of DCIT(LTU) vs DICGC Ltd. [ITA Nos 2361 & 2524/MUM/2011] and decision of the Hon,ble Apex Court in the case of Transmission Corporation and Ors (AP) Vs CIT [155 CTR 489] (SC)?" 5. "The appellant prays that the order of the CIT (A) on the above grounds be set aside and that of the A.O. be restored." 6. "The appellant craves leave to amend or alter any grounds or add a new ground which may be necessary." 14. The fact of the present case is similar to the fact of the case as narrated in the appeal of the assessee b…

M/S. Tata Technologies Ltd., Pune vs. Deputy Director of Income-Tax

In the result, appeal of assessee is partly allowed

ITA 1433/PUN/2014[2007-08]Status: DisposedITAT Pune05 Apr 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

For Appellant: S/Shri Dhanesh Bafna and Arpitha ChoudaryFor Respondent: S/Shri Vivek Aggarwal and Mukesh Jha
Section 115ASection 195Section 201Section 201(1)Section 9(1)(vi)Section 90(2)

…esident should partake the character of income chargeable to tax, in order to trigger withholding of tax. The assessee claimed that similar proposition was laid down by the Hon'ble Supreme Court in the case of Transmission Corporation of A.P. Ltd. reported in 155 CTR 489 (SC) / 239 ITR 587 (SC). Further, the assessee referred to section 90 of the Act and pointed out that where the DTAA has been entered into with a country, then the provisions of the Act or Treaty, whichever is more beneficial shall apply. He referred to the relevant extracts of provisions relating to the royalty as defined in different Treaties a…

Transmission Corporation and Ors (AP) v. CIT (155 CTR 489) — Cited in 3 Judgments | BharatTax