Zephyr Biomedicals v. JCIT (2820)

428 ITR 398High Court2020#12795 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2026.

Issues it is cited on

section 194a(1)section 133a(2a)section 194igoing concernsection 194jinterest on securitiessection 201(1a)section 194csection 200assessee in defaultsection 201(1)section 194

Judgments citing Zephyr Biomedicals v. JCIT (2820)

Deys Medical (U.P.) Private Limited vs. Principal Commissioner of Income Tax Central 2 Kolkata

ITAT/160/2024HC Calcutta18 Feb 2026

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 40

…nts and did not constitute income or expenditure in the appellant’s hands that would attract tax deduction at source under Section 194C or any other provision of the said Act. The appellant submits that in Zephyr Biomedicals v. Joint CIT reported in(2020) 428 ITR 398, it was held: ITAT 160 of 2024 -4- “14.…what is important is that the Income-tax is a tax payable in respect of "total income" of the previous year of every person. Further, such Income-tax shall have to be deducted at source or paid in advance, where it is so deductible or payable under any of the provision of the Income-tax Act. Fr…

M/S Barmer Ligmite Mining Company Ltd., Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 159/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Jun 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…d. We do not find any material irregularity or infirmity in the orders passed by the appellate authorities. For the aforesaid reasons, we answer substantial questions of law against the Revenue and in favour of the assessee. Zephyr Biomedicals Vs. JCIT (2820) 428 ITR 398 (Bom) (HC) The held part of this decision reads as under- What is important is that the income-tax is a tax payable in respect of "tal income" o the previous year of every person, Further, much income-tax shall have to be deducted source or paid in advance, where it is so deductible or payable under any of the provision of the IT Act From this,…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 158/JPR/2023[2016-17]Status: DisposedITAT Jaipur28 Jun 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…d. We do not find any material irregularity or infirmity in the orders passed by the appellate authorities. For the aforesaid reasons, we answer substantial questions of law against the Revenue and in favour of the assessee. Zephyr Biomedicals Vs. JCIT (2820) 428 ITR 398 (Bom) (HC) The held part of this decision reads as under- What is important is that the income-tax is a tax payable in respect of "tal income" o the previous year of every person, Further, much income-tax shall have to be deducted source or paid in advance, where it is so deductible or payable under any of the provision of the IT Act From this,…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 157/JPR/2023[2015-16]Status: DisposedITAT Jaipur28 Jun 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…d. We do not find any material irregularity or infirmity in the orders passed by the appellate authorities. For the aforesaid reasons, we answer substantial questions of law against the Revenue and in favour of the assessee. Zephyr Biomedicals Vs. JCIT (2820) 428 ITR 398 (Bom) (HC) The held part of this decision reads as under- What is important is that the income-tax is a tax payable in respect of "tal income" o the previous year of every person, Further, much income-tax shall have to be deducted source or paid in advance, where it is so deductible or payable under any of the provision of the IT Act From this,…

M/S Barmer Ligmite Mining Company Ltd., Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 156/JPR/2023[2014-15]Status: DisposedITAT Jaipur28 Jun 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…d. We do not find any material irregularity or infirmity in the orders passed by the appellate authorities. For the aforesaid reasons, we answer substantial questions of law against the Revenue and in favour of the assessee. Zephyr Biomedicals Vs. JCIT (2820) 428 ITR 398 (Bom) (HC) The held part of this decision reads as under- What is important is that the income-tax is a tax payable in respect of "tal income" o the previous year of every person, Further, much income-tax shall have to be deducted source or paid in advance, where it is so deductible or payable under any of the provision of the IT Act From this,…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 155/JPR/2023[2013-14]Status: DisposedITAT Jaipur28 Jun 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…d. We do not find any material irregularity or infirmity in the orders passed by the appellate authorities. For the aforesaid reasons, we answer substantial questions of law against the Revenue and in favour of the assessee. Zephyr Biomedicals Vs. JCIT (2820) 428 ITR 398 (Bom) (HC) The held part of this decision reads as under- What is important is that the income-tax is a tax payable in respect of "tal income" o the previous year of every person, Further, much income-tax shall have to be deducted source or paid in advance, where it is so deductible or payable under any of the provision of the IT Act From this,…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 154/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…d. We do not find any material irregularity or infirmity in the orders passed by the appellate authorities. For the aforesaid reasons, we answer substantial questions of law against the Revenue and in favour of the assessee. Zephyr Biomedicals Vs. JCIT (2820) 428 ITR 398 (Bom) (HC) The held part of this decision reads as under- What is important is that the income-tax is a tax payable in respect of "tal income" o the previous year of every person, Further, much income-tax shall have to be deducted source or paid in advance, where it is so deductible or payable under any of the provision of the IT Act From this,…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 153/JPR/2023[2011-12]Status: DisposedITAT Jaipur28 Jun 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…d. We do not find any material irregularity or infirmity in the orders passed by the appellate authorities. For the aforesaid reasons, we answer substantial questions of law against the Revenue and in favour of the assessee. Zephyr Biomedicals Vs. JCIT (2820) 428 ITR 398 (Bom) (HC) The held part of this decision reads as under- What is important is that the income-tax is a tax payable in respect of "tal income" o the previous year of every person, Further, much income-tax shall have to be deducted source or paid in advance, where it is so deductible or payable under any of the provision of the IT Act From this,…

Zephyr Biomedicals v. JCIT (2820) (428 ITR 398) — Cited in 8 Judgments | BharatTax