DY CIT 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT LTD., MUMBAI

ITA 6997/MUM/2019Status: DisposedITAT Mumbai29 December 2023AY 2016-1727 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision, finding that the demurrage charges were not taxable in India and therefore, no TDS was required. Similarly, reimbursements of seconded employees' salaries were held to be covered under Section 192 and not Section 195, with taxes already paid.

What were the facts?

The revenue appealed against the CIT(A)'s order deleting disallowances made on account of non-deduction of TDS on demurrage charges and reimbursement of expenses. The assessee argued that these payments were reimbursements and not taxable in India due to DTAA provisions.

What were the issues?

Whether demurrage charges paid to non-residents are taxable in India and require TDS, and whether reimbursement of salaries for seconded employees falls under Section 195 or Section 192.

Which sections of the Income-tax Act were involved?

Section 40(a)(i),Section 195,Section 192

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Cases cited in this judgment(18)Show list

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Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI VIKAS AWASTHY&F SHRI AMARJIT SINGH

Hearing: 30.11.2023Pronounced: 29.12.2023

Heard together (2 matters)

ITA No.6997/Mum/2019
C.O. 57/Mum/2021

Read from the judgment's own cause title. This page is filed under one of them.

Per Amarjit Singh (AM):

P a g e | 2 ITA No.6997/Mum/2019 & C.O. 57/Mum/2021 Dy.CIT-11(3)(1) Vs. Total Oil India Pvt. Ltd.

The appeal filed by the revenue is directed against the order passed by the ld. CIT(A)-55, Mumbai. Since the app

The order continues below.

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