Transmission Corporation of A.P. Ltd. v. CIT

239 ITR 58Reported decision#23869 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2018.

Judgments citing Transmission Corporation of A.P. Ltd. v. CIT

Paradeep Phosphates Ltd., Bhubaneswar vs. JCIT, Range-1, Bhubaneswar

In the result, appeal of the assessee is allowed for statistical purposes and appeal of Revenue is dismissed

ITA 560/CTK/2013[2009-10]Status: DisposedITAT Cuttack27 Apr 2018AY 2009-10
For Appellant: Shri B.K.Mahapatra/A.K.Sabat, ARFor Respondent: Shri Saad Kidwai, CITDR

…of such default when is served with a demand notice in terms of section 201 of the Act. 3.2.1 The AO is of the opinion that the decision of the AP High Court in the case of Transmission Corporation of AP Ltd. v. CIT, which was approved by the Supreme Court in 239 ITR 58.7 (Se) .Is applicable and accordingly the assessee-was liable to deduct tax u/s.195(1). In this case the AO considered that the person making payments to a non-resident cannot take a unilateral decision that the payments made by him are not sums chargeable to income tax, and therefore he cannot make such payments without deducting tax at source un…

DCIT Cir 1, Kalyan vs. Indo Amines Ltd, Mumbai

In the result, Revenue’s appeals for assessment years 2010-11 &

ITA 3039/MUM/2015[2011-12]Status: DisposedITAT Mumbai18 Jan 2017AY 2011-12

Bench: Shri Jason P. Boaz & Shri Ram Lal Negi

For Appellant: Shri Premanand JFor Respondent: Shri M.N. Nandgaokar
Section 195Section 40Section 5(2)(b)

…that provisions of Sec. 195 are not applicable and consequently no disallowance u/s. 40(a)(i) could be made and while doing so the CIT(A) has failed to consider the ratio of the decision of the Supreme Court in the case of Transmission Corpn. of A.P. Vs. CIT 239 ITR 587.” 3.1 At the outset of the hearing the learned A.R. of the assessee submitted that in the assessee’s own case for A.Y. 2009-10, wherein similar/identical grounds were preferred, Revenue’s appeal was dismissed by a Coordinate Bench of the Tribunal vide its order in IT No. 3664/Mum/2013 dated 18.12.2005. It was prayed that since the issues in appea…

DCIT Cir 1, Kalyan vs. Indo Amines Ltd, Mumbai

In the result, Revenue’s appeals for assessment years 2010-11 &

ITA 3038/MUM/2015[2010-11]Status: DisposedITAT Mumbai18 Jan 2017AY 2010-11

Bench: Shri Jason P. Boaz & Shri Ram Lal Negi

For Appellant: Shri Premanand JFor Respondent: Shri M.N. Nandgaokar
Section 195Section 40Section 5(2)(b)

…that provisions of Sec. 195 are not applicable and consequently no disallowance u/s. 40(a)(i) could be made and while doing so the CIT(A) has failed to consider the ratio of the decision of the Supreme Court in the case of Transmission Corpn. of A.P. Vs. CIT 239 ITR 587.” 3.1 At the outset of the hearing the learned A.R. of the assessee submitted that in the assessee’s own case for A.Y. 2009-10, wherein similar/identical grounds were preferred, Revenue’s appeal was dismissed by a Coordinate Bench of the Tribunal vide its order in IT No. 3664/Mum/2013 dated 18.12.2005. It was prayed that since the issues in appea…

Transmission Corporation of A.P. Ltd. v. CIT (239 ITR 58) — Cited in 3 Judgments | BharatTax