TRO v. Bharat Hotels Ltd.

28 DTR 27Reported decision#20839 most cited
4

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

Sections most often in play

Section 139Section 194CSection 201Section 201(1A)Section 195Section 38Section 201(1)

Issues it is cited on

section 38right to receivemlisection 201(1a)section 194csection 195assessee in defaultsection 201(1)advance taxtax deducted at sourcesection 201section 194

Judgments citing TRO v. Bharat Hotels Ltd.

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 746/JPR/2025[2019-20]Status: DisposedITAT Jaipur02 Sept 2025AY 2019-20

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…, the authorities have to find out whether the creditors have filed the returns and paid the tax. If deductee has filed the return and paid the tax, the liability of the assessee ceases from the day they deductee has paid the tax." TRO Vs. Bharat Hotels Ltd. 28 DTR 27 (Bangalore) (Trib.) The Hon'ble ITAT at Para 3.27 of the order held as under:- "For the assessment year 2004-05, the AO has charged interest u/s 201(14) in respect of TDS to be deducted on license fee. The tax payable after taking into credit the lease rent came to Rs. 1,92,74,580/- as per the computation of income available at p. 83 of the paper…

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 745/JPR/2025[2018-19]Status: DisposedITAT Jaipur02 Sept 2025AY 2018-19

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…, the authorities have to find out whether the creditors have filed the returns and paid the tax. If deductee has filed the return and paid the tax, the liability of the assessee ceases from the day they deductee has paid the tax." TRO Vs. Bharat Hotels Ltd. 28 DTR 27 (Bangalore) (Trib.) The Hon'ble ITAT at Para 3.27 of the order held as under:- "For the assessment year 2004-05, the AO has charged interest u/s 201(14) in respect of TDS to be deducted on license fee. The tax payable after taking into credit the lease rent came to Rs. 1,92,74,580/- as per the computation of income available at p. 83 of the paper…

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 744/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…, the authorities have to find out whether the creditors have filed the returns and paid the tax. If deductee has filed the return and paid the tax, the liability of the assessee ceases from the day they deductee has paid the tax." TRO Vs. Bharat Hotels Ltd. 28 DTR 27 (Bangalore) (Trib.) The Hon'ble ITAT at Para 3.27 of the order held as under:- "For the assessment year 2004-05, the AO has charged interest u/s 201(14) in respect of TDS to be deducted on license fee. The tax payable after taking into credit the lease rent came to Rs. 1,92,74,580/- as per the computation of income available at p. 83 of the paper…

ITO(TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 739/JPR/2025[2017-18]Status: DisposedITAT Jaipur02 Sept 2025AY 2017-18

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…, the authorities have to find out whether the creditors have filed the returns and paid the tax. If deductee has filed the return and paid the tax, the liability of the assessee ceases from the day they deductee has paid the tax." TRO Vs. Bharat Hotels Ltd. 28 DTR 27 (Bangalore) (Trib.) The Hon'ble ITAT at Para 3.27 of the order held as under:- "For the assessment year 2004-05, the AO has charged interest u/s 201(14) in respect of TDS to be deducted on license fee. The tax payable after taking into credit the lease rent came to Rs. 1,92,74,580/- as per the computation of income available at p. 83 of the paper…