{"id":3959,"date":"2011-11-25T18:01:26","date_gmt":"2011-11-25T18:01:26","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=3959"},"modified":"2011-11-25T18:01:26","modified_gmt":"2011-11-25T18:01:26","slug":"indian-newspaper-society-vs-ito-tds-bombay-high-court-tds-ao-in-place-of-payment-has-no-jurisdiction-if-assessee-assessed-outside","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/indian-newspaper-society-vs-ito-tds-bombay-high-court-tds-ao-in-place-of-payment-has-no-jurisdiction-if-assessee-assessed-outside\/","title":{"rendered":"Indian Newspaper Society vs. ITO (TDS) (Bombay High Court)"},"content":{"rendered":"<table width=\"150\" border=\"0\" align=\"right\">\n<tr>\n<td><a href=\"https:\/\/itatonline.org\/archives\/?dl_id=558\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=558&varname2=indian_newspaper_TDS_jurisdiction.pdf'; }, 100)\" ><strong>Click here to download the judgement (indian_newspaper_TDS_jurisdiction.pdf) <\/strong> <\/a><\/p><\/td>\n<\/tr>\n<\/table>\n<p><strong><br \/>\nTDS: AO in place of payment has no jurisdiction if assessee assessed outside<br \/>\n<\/strong><\/p>\n<p>The assessee, <em>based &#038; assessed in Delhi<\/em>, was allotted land by MMRDA at Bandra Kurla Complex, <em>Mumbai<\/em>, on lease for 80 years. The lease premium of Rs.88.52 crores was paid without deduction of tax at source. The ITO (TDS) <em>Mumbai<\/em> passed an order u\/s 201 in which he held that the <em>assessee had defaulted in not deducting TDS u\/s 194-I on the lease premium<\/em>. The assessee filed a Writ Petition to challenge the jurisdiction of the ITO (TDS) Mumbai. HELD upholding the plea:<\/p>\n<blockquote><p>The assessee was assessed at New Delhi. Its PAN &#038; TAN were allotted by the AO at New Delhi. All returns including the TDS returns were filed at New Delhi. Accordingly, <strong>there was complete absence of jurisdiction on the part of the AO at Mumbai<\/strong> to proceed against the assessee.<\/p><\/blockquote>\n<p><!--\n\n\n\n\n\n\/\/--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The assessee was assessed at New Delhi. Its PAN &#038; TAN were allotted by the AO at New Delhi. All returns including the TDS returns were filed at New Delhi. Accordingly, <strong>there was complete absence of jurisdiction on the part of the AO at Mumbai<\/strong> to proceed against the assessee<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/indian-newspaper-society-vs-ito-tds-bombay-high-court-tds-ao-in-place-of-payment-has-no-jurisdiction-if-assessee-assessed-outside\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-3959","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/3959","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=3959"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/3959\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=3959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=3959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=3959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}