U S Technologies P. Ltd. v. CIT

453 ITR 644Supreme Court of India2023#20906 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 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 U S Technologies P. Ltd. 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)

…case of "U. S. Technologies vs. CIT -ITA 3 of2009" - reported at (2010) 195 Taxman 323 (Kerala). > The said decision of Hon'ble Kerala High Court has been reversed by Hon'ble Apex Court vide decision in the case of "U S Technologies P. Ltd, vs. CIT — (2023) 453 ITR 644 (SC)" > Thus, the very basis for levying penalty in question does not survive any further. On this short count, the penalty in question deserves to be deleted. “There is “no loss to the revenue” since the “amount of TDS” has been deposited with the Govt. with “interest”. > Assessee has deposited amount of TDS along with interest. Thus, assess…

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)

…case of "U. S. Technologies vs. CIT -ITA 3 of2009" - reported at (2010) 195 Taxman 323 (Kerala). > The said decision of Hon'ble Kerala High Court has been reversed by Hon'ble Apex Court vide decision in the case of "U S Technologies P. Ltd, vs. CIT — (2023) 453 ITR 644 (SC)" > Thus, the very basis for levying penalty in question does not survive any further. On this short count, the penalty in question deserves to be deleted. “There is “no loss to the revenue” since the “amount of TDS” has been deposited with the Govt. with “interest”. > Assessee has deposited amount of TDS along with interest. Thus, assess…

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)

…case of "U. S. Technologies vs. CIT -ITA 3 of2009" - reported at (2010) 195 Taxman 323 (Kerala). > The said decision of Hon'ble Kerala High Court has been reversed by Hon'ble Apex Court vide decision in the case of "U S Technologies P. Ltd, vs. CIT — (2023) 453 ITR 644 (SC)" > Thus, the very basis for levying penalty in question does not survive any further. On this short count, the penalty in question deserves to be deleted. “There is “no loss to the revenue” since the “amount of TDS” has been deposited with the Govt. with “interest”. > Assessee has deposited amount of TDS along with interest. Thus, assess…

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)

…case of "U. S. Technologies vs. CIT -ITA 3 of2009" - reported at (2010) 195 Taxman 323 (Kerala). > The said decision of Hon'ble Kerala High Court has been reversed by Hon'ble Apex Court vide decision in the case of "U S Technologies P. Ltd, vs. CIT — (2023) 453 ITR 644 (SC)" > Thus, the very basis for levying penalty in question does not survive any further. On this short count, the penalty in question deserves to be deleted. “There is “no loss to the revenue” since the “amount of TDS” has been deposited with the Govt. with “interest”. > Assessee has deposited amount of TDS along with interest. Thus, assess…

U S Technologies P. Ltd. v. CIT (453 ITR 644) — Cited in 4 Judgments | BharatTax