The Commissioner of Income Tax (TDS) Vs. M/s. Maharashtra State Electricity Distribution Company Limited

Decided On : May-08-2015

Court : Mumbai

LAW: section 194I, section 194I, section 194J, section 194I, the Electricity Act, the Income Tax Act, Section 194J of the Act, Section 194-J of the Act, Section 201(I, section 201(1A, Section 194-I of the Act, the Explanation to Section 194-J, the Cuttack Bench, the Cuttack Bench, section 194, section 194-J of the Act, section 192, section 28, section 9, section 9, section 194I, Section 194-I, Section 194I, the Electricity Act, the Electricity Act, section 194, section 194-J. Be, section 194I, the Electricity Act, the Electricity Act, the Electricity Act, the Electricity Act, ITR 99, the Income Tax Act, section 147, ITR 647, Section 194C of the Act, Section 194I, Section 194J, section 194C, section 194-IR, the Electricity Act, section 40, the Electricity Act, the Explanation to Section 194I, Section 194, Section 194-I, the Explanation to Section 194-I. 38, the Income Tax Act, Section 194-I of the Act, the Electricity Act, Section 2(76, Section 62, Section 62, section 62, the Electricity Act, Section 194-I or, Section 194-J., Section 194, the Electricity Act

PERSON: A.K. Menon, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, “rent”. The, Chhotaray, Chhotaray, S. P. Gupta Vs, Chhotaray, Chhotaray, Chhotaray, Mistri, Mistri, Mistri, Mistri, Mistri, Mistri, Mistri, Narendra Joshi, Mistri, N.S. Getti, Mistri, Mistri, Mistri, Mistri, Mistri, Hon'ble Delhi High Court's, Mistri, Mistri, Mistri, Mistri, “rent”. Likewise, Chhotaray, Chhotaray, Mistri, Chhotaray, Distribution Licensee, Transmission Licensee, Principal, Transmission Licensee, Chhotaray, Chhotaray, Licensee, Licensee, Mistri, Mistri, Distribution, Chhotaray

CARDINAL: 1, 201, 201(1A, 194I, 194I, 194J, 24, 2., 131, four, 3., 4., 194I, 5, 1554.10, 176.08, 8.2383, 6., one, 194, 194, one hundred and, 194J., 1, thirty thousand, thirty thousand, thirty thousand, thirty thousand, 1, 1, 1, 9, 194I, 10, 11, 12, 2(76, 13, 287, 14, 226, 626, two, one, only one, 15, 330, 239, 16, 17, 194J, 18, four, two, 2(76, 19, 20, 254, 606, two, 21., 266, 82, 599, more than one, 22, 247, 192, 191, 196, 149, 23, 1, 24, 2011, 339, 484, one, 339, 647, 358, 257, 25, 26, 27, 28, 29, 30, two, 32, 33, 8,672, 34, 8.2.2, one, 35., 39, one, 40, 43, 2(74, 45, four, 4, 343

WORK_OF_ART: law:-, Distribution and Supply of Electricity

ORG: the Income Tax Appellate Tribunal, Maharashtra State Electricity Transmission Company Limited, Power Grid Corporation of India Limited, PGCIL, the Income Tax Appellate Tribunal, TDS, the Income Tax Appellate Tribunal, Chhattisgarh State Electricity Board, the Authority of Advance Ruling, Ajmer Vidyut Vitran Nigam Limited, Taxmann.com, the Government of Maharashtra, the Maharashtra State Electricity Board, the Government of Maharashtra, MSEB Holding Company Limited, Maharashtra State Electricity Transmission Company Limited, Maharashtra Power Generation Co., MAHAGENCO, Maharashtra State Electricity Distribution Company Limited, Bulk Power Transmission Agreement, BPTA, Power Grid Corporation of India Limited, TDS, AO, AO, AO, AO, TDS, the Commissioner of Income Tax (Appeals, AO, AO, the Income Tax Appellate Tribunal, Tribunal, Tribunal, Chhattisgarh State Electricity Board, ITA No.20 to 23/BLPR/2010, GRIDCO Ltd., ITA, Tribunal, GRIDCO, Tribunal, CSEB, the M.P.State Electricity Board, Gujarat State Electricity Board, the Maharashtra State Electricity Board, Boards”, PGCIL, the Power Grid Transmission System, PGCIL, PGCIL, Tribunal, Board, Tribunal, Tribunal, CSEB, Tribunal, the Board, AO, the Maharashtra Electricity Regulatory Commission, MERC, TDS, Tribunal, the State Transmission Utility, STU, MERC, MERC, the Delhi High Court, United Airlines, United Airlines, the Delhi High Court, Aircraft, Aircraft, the Supreme Court, the Commissioner of Income Tax Vs, Ors, ITR, Supreme Court, Union of India, the WT Charges, Court, the Supreme Court, CIT Vs, Bharti Cellular, Hutchison Essar Telecom Ltd., ITR, Ajmer Vidyut Vitran Nigam Ltd., Sections 194K, Chhattisgarh State Electricity Board, United Airlines, Aircraft, Airport, Maharashtra State Electricity Board, Maharashtra State Power Generation Co. Ltd., Maharashtra State Electricity Transmission Co. Ltd., Maharashtra State Electricity Distribution Co. Ltd., State Transmission Utility for Maharashtra, MERC, Chhattisgarh State Electricity Board, Court, the Supreme Court, Income Tax Vs, the Supreme Court, the Gujarat High Court, Berger Paints India Ltd., Income Tax, SC, Customs, Income Tax, the Supreme Court, The Hon'ble Supreme Court, the State Transmission Utility, STU, the Supreme Court, K.Govindanand Sons and Vs, Income Tax, the Supreme Court, VaniaSilk Mills, CIT, the Hon'ble Supreme Court, Legislature, CIT Vs, Rayon Manufacturing Co. Ltd., the Supreme Court, the Hon'ble Supreme Court, Reserve Bank of India Vs, Peerless General Finance and Investment Co. Ltd., Court, Court, Legislature, “we, The Supreme Court, CIT, Shree Mahalaxmi Transport Company, ITR, CIT, Swayam Shipping Services Pvt. Ltd., ITR, CIT Vs, Singapore Airlines Ltd., Delhi High Court, United Airlines, United Airlines, Court, Singapore Airlines, the International Airport Authority, United Airlines, The Delhi High Court, Delhi High Court, United Airlines, Court, Tribunal, Tribunal, CBDT, STU, the Bulk Power Transmission Agreement, the State of Maharashtra through, State Transmission Utility, Intra-State Transmission System, STU, Intra-State Transmission, MERC, Tariff Orders, Tariff Regulations 2003, MERC, STU, STU, MERC, Inter State, STU, MERC, STU, MERC, MERC, STU, MERC, STU, the State Load Despatch Centre, the Transmission License, MERC, Court, United Airlines, United Airlines, United Airlines, Peerless, The Hon'ble Supreme Court, the applicability of Section 194, the Supreme Court, Singapore Airlines, MERC, MERC, MERC, MERC, STU, MERC, Corporation, the Maharashtra State Electricity Board, STU, MERC, STU, MERC, Commission, MERC, STU, STU, STU, STU, Tribunal, Income Tax Appeals, Tribunal, the State Electricity Boards, MSEB Holding Company Limited, Maharashtra State Electricity Transmission Company Limited, Maharashtra Power Generation Co., Maharashtra State Electricity Distribution Company Limited, the State Electricity Boards, Legislature, the Hon'ble Supreme Court, Income-Tax, Legislature

NORP: ITAT, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu

DATE: 27th August, 2012, 2012, 31st May, 2005, 2003, January 2005, 18th December, 2008, 1961, the year, 18th December, 2008, 30th November, 2011, 17th November, 2011, monthly, the financial year, the financial year, the financial year, the 1st day of July, 1995, the financial year, the financial year, the financial year, December, 2008, years, 1st April, 1996, 2003, 2006, 1997, 1982, 2011, 2011, 27th August, 2006, 2003, 6th June, 2005, 17th February, 2005, 27th August, 2006, 2013, 2002, 2004, 1971, 2001, 1991, 1992, 1987, 2011, 2013, 2008, 10th January, 2008, 12th January, 2009, ” 31, 2003, monthly, monthly, monthly, year 2008-09, 4, 12th January 2009, 36, 37, the previous years, 27th June, 2006, 42, 44, 46, 2003, 1985, 47

PERCENT: 11.33%

PRODUCT: BPTA, Boards, Boards, Boards, Boards, SC AIR 232, Memorandum, BPTA, Agreement, BPTA, BPTA, BPTA

GPE: Mumbai, India, Delhi, S.C., Assesee, Assessee

MONEY: two per cent, ten per cent, ten] per cent

ORDINAL: second, first, third, first

LOC: Respondent

EVENT: Cold Storage