United Airlines v. CIT & ors.

MIRKANA ENGINEERING P LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal filed by the assessee is allowed with above direction

Bench: Shri R.P.Tolani, Hon’Ble & Shri Prashant Maharishimirkana Engineering P Ltd, Vs. Ito, A-19, Mcie, Mathura Road, New Ward-6(2), Delhi New Delhi Pan:Aaccm5513F (Appellant) (Respondent)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI R.P.TOLANI, HON’BLE VICE PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Mirkana Engineering P Ltd, Vs. ITO, A-19, MCIE, Mathura Road, New Ward-6(2), Delhi New Delhi PAN:AACCM5513F (Appellant) (Respondent) Assessee by : Sh. Sanjeev Kumar, CA Revenue by: Shri Rajesh Kumar, Sr. DR Date of Hearing 06/06/2017 Date of pronouncement 06/06/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed assessee against the order of the ld CIT(A)-IX, New Delhi dated 03.09.2012 for the Assessment Year 2009-10, raising following grounds…

HINDUSTAN COCA COLA BEVERAGES vs. JT.COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms, but in the circumstances, with

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…owners. It was clarified by the CBDT that only Section 194-C of the Act would be applicable to the amounts paid to cooling charges by the customers of the cold storage. Mr Vohra pointed out that the decision of this Court in United Airlines v. CIT (2006) 287 ITR 281 (Del) which held that the landing and parking charges paid by the airlines to the airport authorities partook the character of rent and attracted TDS under Section 194-I of the Act was reversed by the Supreme Court in Japan Airlines Co. Ltd. v. CIT ITA 194/2004…

THE COMMISSIONER OF INCOME TAX vs. NIIT LTD.

…er referred to the explanation provided under Section 194 I to further contend that it may either be that rent charges may be claimed separately or together with any other subjects. She has also relied upon the decisions in United Airlines Vs. CIT & ors, 287 ITR 281, CIT Vs. Vimal Lalchand Mutha,248 ITR 6 and Continental Construction Ltd. vs. CIT, 195 ITR 81, in support of her contentions. For the sake of reference, we reproduce the relevant para of Section 194-I which reads as under:- “194-I. Any person, not being an individual or a Hindu undivided family, who is responsible for paying to[a resident]…

COMMISSIONER OF INCOME TAX vs. N I I T Ltd

…er referred to the explanation provided under Section 194 I to further contend that it may either be that rent charges may be claimed separately or together with any other subjects. She has also relied upon the decisions in United Airlines Vs. CIT & ors, 287 ITR 281, CIT Vs. Vimal Lalchand Mutha,248 ITR 6 and Continental Construction Ltd. vs. CIT, 195 ITR 81, in support of her contentions. For the sake of reference, we reproduce the relevant para of Section 194-I which reads as under:- “194-I. Any person, not being an individual or a Hindu undivided family, who is responsible for paying to[a resident]…

COMMISSIONER OF INCOME TAX DEL vs. ASIANA AIRLINES

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

…o be decided in favour of the Revenue inasmuch as the very issue of whether landing and parking charges could be deemed to be rent under Section 194-I of the said Act had come up for consideration before this Court in the case of United Airlines v. CIT : 287 ITR 281 when this Court had concluded that payments made for landing and parking charges would be deemed to be ‘rent’ under Section 194-I of the said Act. 6. We have heard the learned counsel for the parties and have examined the decision in the case of United Airlines (supra). The issue is entirely covered by the decision of this Court in Unit…