Welkin Telecom Infra (P.) Ltd. v. DCIT

142 Taxmann.com 146Income Tax Appellate Tribunal2022#7245 most cited

What is Welkin Telecom Infra (P.) Ltd. v. DCIT authority for?

Interest paid under section 201(1A) for delayed payment of TDS is compensatory in nature and allowable as a business expenditure. TDS component paid on expenses incurred is not in the nature of income-tax of the assessee and therefore, no disallowance can be made under section 40(a)(ii).

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Welkin Telecom Infra · DCIT · 142 Taxmann.com 146 · section 201(1A) · compensatory interest · TDS · delayed payment · business expenditure · section 40(a)(ii) · statutory dues

Sections most often in play

Section 143(3)Section 201(1A)Section 36(1)(viii)Section 37(1)Section 90(3)

Issues it is cited on

section 215compensatory interestsection 2(43)section 90(3)section 40(a)(ii)section 2(28a)interest under section 201(1a)statutory duestransferor companyexplanation to section 37disallowance under section 40(a)(ia)section 201(1a)

Judgments citing Welkin Telecom Infra (P.) Ltd. v. DCIT

Bank of Baroda, Mumbai vs. Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai

The appeals of the appellant are partly allowed for statistical purposes

ITA 2392/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Aug 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri C. Naresh
Section 143(3)Section 90(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) ITA No. 1243/MUM/2025 (Assessment Year : 2018-19) ITA No. 2392/MUM/2025 (Assessment Year : 2020-21) Bank of Baroda ACIT-2(1)(1) Baroda Corporate Centre Room No. 561 2nd Floor, C-26, G Block Vs. 5th Floor Bandra Kurla Complex Aayakar Bhavan Bandra East M.K. Road Mumbai-400 051. Mumbai-40 0020. PAN : AAACB1534F Appellant Respondent : Shri C. Naresh Assessee by : Shri Leyaqat Ali Aafaqui Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 26/08/2025 O R D E R Per O…

Bank of Baroda, Mumbai vs. Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai

The appeals of the appellant are partly allowed for statistical purposes

ITA 1243/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Aug 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri C. Naresh
Section 143(3)Section 90(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) ITA No. 1243/MUM/2025 (Assessment Year : 2018-19) ITA No. 2392/MUM/2025 (Assessment Year : 2020-21) Bank of Baroda ACIT-2(1)(1) Baroda Corporate Centre Room No. 561 2nd Floor, C-26, G Block Vs. 5th Floor Bandra Kurla Complex Aayakar Bhavan Bandra East M.K. Road Mumbai-400 051. Mumbai-40 0020. PAN : AAACB1534F Appellant Respondent : Shri C. Naresh Assessee by : Shri Leyaqat Ali Aafaqui Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 26/08/2025 O R D E R Per O…

Bank of Baroda, Mumbai vs. Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai

The appeals of the appellant are partly allowed for statistical purposes

ITA 1241/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Aug 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri C. Naresh
Section 143(3)Section 90(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) ITA No. 1243/MUM/2025 (Assessment Year : 2018-19) ITA No. 2392/MUM/2025 (Assessment Year : 2020-21) Bank of Baroda ACIT-2(1)(1) Baroda Corporate Centre Room No. 561 2nd Floor, C-26, G Block Vs. 5th Floor Bandra Kurla Complex Aayakar Bhavan Bandra East M.K. Road Mumbai-400 051. Mumbai-40 0020. PAN : AAACB1534F Appellant Respondent : Shri C. Naresh Assessee by : Shri Leyaqat Ali Aafaqui Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 26/08/2025 O R D E R Per O…

DCIT 5(1)(1), Mumbai vs. Air India Ltd, Mumbai

In the result, the appeals filed by the assessee

ITA 4484/MUM/2018[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: Shri Baskaran Br, Accountat Member & Shri Pavan Kumar Gadale

For Appellant: Shri Madhur Agrawal.ARFor Respondent: Smt Sailaja Rai, CIT DR
Section 143(2)Section 14ASection 250Section 44A

…ingly. Assessee succeeds in its appeal. - 43 - ITA Nos.4484, 4485,4486, 4518,4544 & 4467/Mum/2018 M/s Air India Ltd., Mumbai. 7. In the result, appeal filed by the assessee is allowed. (iv). The Honble Tribunal in Welkin Telecom Infra (P) Ltd Vs. DCIT, [2022] 142 Taxmann.com 146 (Kol-Trib) has observed and allowed the claim read as under: TDS component paid on exp. incurred is not in nature of 'income-tax' of assessee; no disallowance u/s 40(a)(ii): ITAT Welkin Telecom Infra (P.) Ltd. v. DCIT - [2022] 142 taxmann.com 146 (Kolkata Trib.) Assessee-company was engaged in the business of providing support services to…

M/S Premier Irrigation Adritec (P) Ltd., Kolkata vs. ACIT, Cir-11(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 387/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawal

Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.387/Kol/2021 Assessment Year: 2014-15 M/s Premier Irrigation Adritec (P) Ltd.….........…..................….……Appellant 17/1C, Alipore Road, Niharika, Kolkata-700027. [PAN: AAFCM4800Q] vs. ACIT, Circle-11(1), Kolkata...…..……....……........…...…...…..…..... Respondent Appearances by: Shri A. K. Tibrewal, FCA, appeared on behalf of the appellant. Smt. Ranu Biswas,…

M/S. Sahyog Homes Ltd, Mumbai vs. DCIT Cent. Cir 6(2), Mumbai

In the result, all the appeals are partly allowed

ITA 1922/MUM/2021[2014-15]Status: DisposedITAT Mumbai23 Dec 2022AY 2014-15

Bench: Shri Kuldip Singh () & Shri Rifaur Rahman (

Section 143(3)Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI RIFAUR RAHMAN (ACCOUNTANT MEMBER I.T.A No.1918/Mum/2021 - 2011-12 I.T.A No.1919/Mum/2021 - 2012-13 I.T.A No.1920/Mum/2021 - 2012-13 I.T.A No.1921/Mum/2021 - 2013-14 I.T.A No.1922/Mum/2021 - 2014-15 M/s Sahyog Homes Ltd vs Dy. Commissioner of 321, Morya Estate, New Link Income-tax-8(3), Road, Opp. Infinity Mall, Andheri Aayakar Bhavan, (West), Mumbai-400 053 Mumbai PAN : AANCS8142D APPELLANT RESPONDENT Assessee represented by Shri K Gopal / Shri Om Kandalkar Department represented by Ms. Richa Gula…

M/S. Sahyog Homes Ltd., Mumbai vs. DCIT Cent. Cir. 6(2), Mumbai

In the result, all the appeals are partly allowed

ITA 1921/MUM/2021[2013-14]Status: DisposedITAT Mumbai23 Dec 2022AY 2013-14

Bench: Shri Kuldip Singh () & Shri Rifaur Rahman (

Section 143(3)Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI RIFAUR RAHMAN (ACCOUNTANT MEMBER I.T.A No.1918/Mum/2021 - 2011-12 I.T.A No.1919/Mum/2021 - 2012-13 I.T.A No.1920/Mum/2021 - 2012-13 I.T.A No.1921/Mum/2021 - 2013-14 I.T.A No.1922/Mum/2021 - 2014-15 M/s Sahyog Homes Ltd vs Dy. Commissioner of 321, Morya Estate, New Link Income-tax-8(3), Road, Opp. Infinity Mall, Andheri Aayakar Bhavan, (West), Mumbai-400 053 Mumbai PAN : AANCS8142D APPELLANT RESPONDENT Assessee represented by Shri K Gopal / Shri Om Kandalkar Department represented by Ms. Richa Gula…

M/S. Sahyog Homes Ltd, Mumbai vs. ACIT -11(1) (2), Mumbai

In the result, all the appeals are partly allowed

ITA 1920/MUM/2021[2012-13]Status: DisposedITAT Mumbai23 Dec 2022AY 2012-13

Bench: Shri Kuldip Singh () & Shri Rifaur Rahman (

Section 143(3)Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI RIFAUR RAHMAN (ACCOUNTANT MEMBER I.T.A No.1918/Mum/2021 - 2011-12 I.T.A No.1919/Mum/2021 - 2012-13 I.T.A No.1920/Mum/2021 - 2012-13 I.T.A No.1921/Mum/2021 - 2013-14 I.T.A No.1922/Mum/2021 - 2014-15 M/s Sahyog Homes Ltd vs Dy. Commissioner of 321, Morya Estate, New Link Income-tax-8(3), Road, Opp. Infinity Mall, Andheri Aayakar Bhavan, (West), Mumbai-400 053 Mumbai PAN : AANCS8142D APPELLANT RESPONDENT Assessee represented by Shri K Gopal / Shri Om Kandalkar Department represented by Ms. Richa Gula…

M/S. Sahyog Homes Ltd, Mumbai vs. DCIT Cent. Cir 6(2), Mumbai

In the result, all the appeals are partly allowed

ITA 1919/MUM/2021[2012-13]Status: DisposedITAT Mumbai23 Dec 2022AY 2012-13

Bench: Shri Kuldip Singh () & Shri Rifaur Rahman (

Section 143(3)Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI RIFAUR RAHMAN (ACCOUNTANT MEMBER I.T.A No.1918/Mum/2021 - 2011-12 I.T.A No.1919/Mum/2021 - 2012-13 I.T.A No.1920/Mum/2021 - 2012-13 I.T.A No.1921/Mum/2021 - 2013-14 I.T.A No.1922/Mum/2021 - 2014-15 M/s Sahyog Homes Ltd vs Dy. Commissioner of 321, Morya Estate, New Link Income-tax-8(3), Road, Opp. Infinity Mall, Andheri Aayakar Bhavan, (West), Mumbai-400 053 Mumbai PAN : AANCS8142D APPELLANT RESPONDENT Assessee represented by Shri K Gopal / Shri Om Kandalkar Department represented by Ms. Richa Gula…

M/S. Sahyog Homes Ltd, Mumbai vs. DCIT (A) -8(3), Mumbai

In the result, all the appeals are partly allowed

ITA 1918/MUM/2021[2011-12]Status: DisposedITAT Mumbai23 Dec 2022AY 2011-12

Bench: Shri Kuldip Singh () & Shri Rifaur Rahman (

Section 143(3)Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI RIFAUR RAHMAN (ACCOUNTANT MEMBER I.T.A No.1918/Mum/2021 - 2011-12 I.T.A No.1919/Mum/2021 - 2012-13 I.T.A No.1920/Mum/2021 - 2012-13 I.T.A No.1921/Mum/2021 - 2013-14 I.T.A No.1922/Mum/2021 - 2014-15 M/s Sahyog Homes Ltd vs Dy. Commissioner of 321, Morya Estate, New Link Income-tax-8(3), Road, Opp. Infinity Mall, Andheri Aayakar Bhavan, (West), Mumbai-400 053 Mumbai PAN : AANCS8142D APPELLANT RESPONDENT Assessee represented by Shri K Gopal / Shri Om Kandalkar Department represented by Ms. Richa Gula…

Air India Ltd, Mumbai vs. DCIT 5(1), Mumbai

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the appeals filed by the revenue are dismissed

ITA 4467/MUM/2018[2010-11]Status: DisposedITAT Mumbai13 Dec 2022AY 2010-11

Bench: Shri Baskaran Br, Accountat Member & Shri Pavan Kumar Gadaleita No. 4467, 4518 & 4544/Mum/2018 (A.Y: 2010-11, 2011-12 & 2012-13)

For Appellant: Shri Madhur Agrawal.ARFor Respondent: Smt Sailaja Rai, CIT DR
Section 143(2)Section 14ASection 250Section 44A

…cordingly. Assessee succeeds in its appeal. ITA Nos. 4484, 4485,4486, 4518,4544 & 4467/Mum/2018 M/s Air India Ltd., Mumbai. 7. In the result, appeal filed by the assessee is allowed. (iv). The Honble Tribunal in Welkin Telecom Infra (P) Ltd Vs. DCIT, [2022] 142 Taxmann.com 146 (Kol-Trib) has observed and allowed the claim read as under: TDS component paid on exp. incurred is not in nature of 'income-tax' of assessee; no disallowance u/s 40(a)(ii): ITAT Welkin Telecom Infra (P.) Ltd. v. DCIT - [2022] 142 taxmann.com 146 (Kolkata - Trib.) Assessee-company was engaged in the business of providing support services…

Air India Ltd, Mumbai vs. DCIT 5(1)(1), Mumbai

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the appeals filed by the revenue are dismissed

ITA 4544/MUM/2018[2012-13]Status: DisposedITAT Mumbai07 Dec 2022AY 2012-13

Bench: Shri Baskaran Br, Accountat Member & Shri Pavan Kumar Gadaleita No. 4467, 4518 & 4544/Mum/2018 (A.Y: 2010-11, 2011-12 & 2012-13)

For Appellant: Shri Madhur Agrawal.ARFor Respondent: Smt Sailaja Rai, CIT DR
Section 143(2)Section 14ASection 250Section 44A

…cordingly. Assessee succeeds in its appeal. ITA Nos. 4484, 4485,4486, 4518,4544 & 4467/Mum/2018 M/s Air India Ltd., Mumbai. 7. In the result, appeal filed by the assessee is allowed. (iv). The Honble Tribunal in Welkin Telecom Infra (P) Ltd Vs. DCIT, [2022] 142 Taxmann.com 146 (Kol-Trib) has observed and allowed the claim read as under: TDS component paid on exp. incurred is not in nature of 'income-tax' of assessee; no disallowance u/s 40(a)(ii): ITAT Welkin Telecom Infra (P.) Ltd. v. DCIT - [2022] 142 taxmann.com 146 (Kolkata - Trib.) Assessee-company was engaged in the business of providing support services…

Air India Ltd, Mumbai vs. DCIT 5(1), Mumbai

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the appeals filed by the revenue are dismissed

ITA 4518/MUM/2018[2011-12]Status: DisposedITAT Mumbai07 Dec 2022AY 2011-12

Bench: Shri Baskaran Br, Accountat Member & Shri Pavan Kumar Gadaleita No. 4467, 4518 & 4544/Mum/2018 (A.Y: 2010-11, 2011-12 & 2012-13)

For Appellant: Shri Madhur Agrawal.ARFor Respondent: Smt Sailaja Rai, CIT DR
Section 143(2)Section 14ASection 250Section 44A

…cordingly. Assessee succeeds in its appeal. ITA Nos. 4484, 4485,4486, 4518,4544 & 4467/Mum/2018 M/s Air India Ltd., Mumbai. 7. In the result, appeal filed by the assessee is allowed. (iv). The Honble Tribunal in Welkin Telecom Infra (P) Ltd Vs. DCIT, [2022] 142 Taxmann.com 146 (Kol-Trib) has observed and allowed the claim read as under: TDS component paid on exp. incurred is not in nature of 'income-tax' of assessee; no disallowance u/s 40(a)(ii): ITAT Welkin Telecom Infra (P.) Ltd. v. DCIT - [2022] 142 taxmann.com 146 (Kolkata - Trib.) Assessee-company was engaged in the business of providing support services…

DCIT 5(1)(1), Mumbai vs. Air India Ltd, Mumbai

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the appeals filed by the revenue are dismissed

ITA 4486/MUM/2018[2010-11]Status: DisposedITAT Mumbai07 Dec 2022AY 2010-11

Bench: Shri Baskaran Br, Accountat Member & Shri Pavan Kumar Gadaleita No. 4467, 4518 & 4544/Mum/2018 (A.Y: 2010-11, 2011-12 & 2012-13)

For Appellant: Shri Madhur Agrawal.ARFor Respondent: Smt Sailaja Rai, CIT DR
Section 143(2)Section 14ASection 250Section 44A

…cordingly. Assessee succeeds in its appeal. ITA Nos. 4484, 4485,4486, 4518,4544 & 4467/Mum/2018 M/s Air India Ltd., Mumbai. 7. In the result, appeal filed by the assessee is allowed. (iv). The Honble Tribunal in Welkin Telecom Infra (P) Ltd Vs. DCIT, [2022] 142 Taxmann.com 146 (Kol-Trib) has observed and allowed the claim read as under: TDS component paid on exp. incurred is not in nature of 'income-tax' of assessee; no disallowance u/s 40(a)(ii): ITAT Welkin Telecom Infra (P.) Ltd. v. DCIT - [2022] 142 taxmann.com 146 (Kolkata - Trib.) Assessee-company was engaged in the business of providing support services…

DCIT 5(1)(1), Mumbai vs. Air India Ltd, Mumbai

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the appeals filed by the revenue are dismissed

ITA 4485/MUM/2018[2011-12]Status: DisposedITAT Mumbai07 Dec 2022AY 2011-12

Bench: Shri Baskaran Br, Accountat Member & Shri Pavan Kumar Gadaleita No. 4467, 4518 & 4544/Mum/2018 (A.Y: 2010-11, 2011-12 & 2012-13)

For Appellant: Shri Madhur Agrawal.ARFor Respondent: Smt Sailaja Rai, CIT DR
Section 143(2)Section 14ASection 250Section 44A

…cordingly. Assessee succeeds in its appeal. ITA Nos. 4484, 4485,4486, 4518,4544 & 4467/Mum/2018 M/s Air India Ltd., Mumbai. 7. In the result, appeal filed by the assessee is allowed. (iv). The Honble Tribunal in Welkin Telecom Infra (P) Ltd Vs. DCIT, [2022] 142 Taxmann.com 146 (Kol-Trib) has observed and allowed the claim read as under: TDS component paid on exp. incurred is not in nature of 'income-tax' of assessee; no disallowance u/s 40(a)(ii): ITAT Welkin Telecom Infra (P.) Ltd. v. DCIT - [2022] 142 taxmann.com 146 (Kolkata - Trib.) Assessee-company was engaged in the business of providing support services…

Welkin Telecom Infra (P.) Ltd. v. DCIT (142 Taxmann.com 146) — Cited in 15 Judgments | BharatTax