DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

TDS Ward-2, Lucknow was defined as below:- “The Assessing Officer shall have jurisdiction for the purpose of chapter XVIIB (Except sections 198, 199) and section 272BB and 273B of the Income Tax Act, 1961 of revenue district of Lucknow. This is further clarified that the reference to words “Assessing Officer” in section 194C, 195, 197

COMMISSIONER OF INCOME TAX DEL vs. M/S PAKISTAN INTERNATIONAL AIR

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

THE COMMISSIONER OF INCOME TAX XVII vs. LUFTHANSA GERMAN AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX vs. M/S KLM ROYAL DUTCH AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX TDS vs. M/S AIR INDIA LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX vs. M/S KUWAIT AIRWAYS CORPORATION

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX TDS vs. BRITISH AIRWAY PLC

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

C.I.T (TDS) vs. BRITISH AIRWAYS PLC

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX DEL vs. M/S UNITED AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX TDS vs. AIR FRANCE

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX DEL vs. M/S UNITED AIRLINES

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX vs. AIR FRANCE

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX DEL vs. KUWAIT AIRWAYS CORPORATION

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX DEL vs. M/S THAI AIRWAYS INTERNATIONAL

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX DEL vs. M/S THAI AIRWAYS INTERNATIONAL

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX (TDS) vs. BELAIR TRAVELS & CARGO (P) LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX DEL vs. SINGAPORE AIRLINES LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX (TDS) vs. BELAIR TRAVELS & CARGO P.LTD.

In the result the appeal is allowed in ITA Nos

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 197 certificate issued by the Department would not extend to exemption from TDS on ITA NO 306/2005 Page 12 of 53 special/supplementary

COMMISSIONER OF INCOME TAX vs. M/S KUWAIT AIRWAYS CORPORATION

In the result the appeal is allowed in ITA Nos

TDS‟) was required to be deducted under the provisions of Section 194H of the Act. The Revenue has stated that despite such instructions and communication the assessee(s)-airline(s) did not pay heed to the directives of the Department. The Department having been left with no choice conducted a survey under the provisions of Section 133A