Indian Newspaper Society vs. ITO (TDS) (Bombay High Court)
TDS: AO in place of payment has no jurisdiction if assessee assessed outside
The assessee, based & assessed in Delhi, was allotted land by MMRDA at Bandra Kurla Complex, Mumbai, on lease for 80 years. The lease premium of Rs.88.52 crores was paid without deduction of tax at source. The ITO (TDS) Mumbai passed an order u/s 201 in which he held that the assessee had defaulted in not deducting TDS u/s 194-I on the lease premium. The assessee filed a Writ Petition to challenge the jurisdiction of the ITO (TDS) Mumbai. HELD upholding the plea:
The assessee was assessed at New Delhi. Its PAN & TAN were allotted by the AO at New Delhi. All returns including the TDS returns were filed at New Delhi. Accordingly, there was complete absence of jurisdiction on the part of the AO at Mumbai to proceed against the assessee.
Related Judgements
ITO vs. Indian Oil Corporation (ITAT Delhi) To decide whether a contract is one for transportation or for hiring, the crucial thing is to see who is doing the transportation work. If the assessee takes the trucks and does the work of transportation himself, it would amount to hiring. However, if the services of the carrier…
Mittal Court Premises Co-op Society vs. ITO (Bombay High Court) Though the judgement in Mittal Court Premises Co-op Society vs. ITO is reported in 320 ITR 414, the said last paragraph has been omitted to be printed therein
Sind Co-op Housing Society vs. ITO (Bombay High Court) A Co-op housing society is a mutual association and even transfer fees received from transferee members is exempt on the ground of mutuality because the fee can be appropriated only if the transferee is admitted to membership. If the transferee is not admitted, the moneys will have to be…
TDS: AO in place of payment has no jurisdiction if assessee assessed outside
The assessee, based & assessed in Delhi, was allotted land by MMRDA at Bandra Kurla Complex, Mumbai, on lease for 80 years. The lease premium of Rs.88.52 crores was paid without deduction of tax at source. The ITO (TDS) Mumbai passed an order u/s 201 in which he held that the assessee had defaulted in not deducting TDS u/s 194-I on the lease premium. The assessee filed a Writ Petition to challenge the jurisdiction of the ITO (TDS) Mumbai. HELD upholding the plea:
The assessee was assessed at New Delhi. Its PAN & TAN were allotted by the AO at New Delhi. All returns including the TDS returns were filed at New Delhi. Accordingly, there was complete absence of jurisdiction on the part of the AO at Mumbai to proceed against the assessee.
Related Judgements
ITO vs. Indian Oil Corporation (ITAT Delhi) To decide whether a contract is one for transportation or for hiring, the crucial thing is to see who is doing the transportation work. If the assessee takes the trucks and does the work of transportation himself, it would amount to hiring. However, if the services of the carrier…
Mittal Court Premises Co-op Society vs. ITO (Bombay High Court) Though the judgement in Mittal Court Premises Co-op Society vs. ITO is reported in 320 ITR 414, the said last paragraph has been omitted to be printed therein
Sind Co-op Housing Society vs. ITO (Bombay High Court) A Co-op housing society is a mutual association and even transfer fees received from transferee members is exempt on the ground of mutuality because the fee can be appropriated only if the transferee is admitted to membership. If the transferee is not admitted, the moneys will have to be…
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