195 of the Act. 5. JDIT (Int.Tax) v. KRUPP UHDE GmbH

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, MUMBAI

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

…t, it cannot assume the character of income deemed to accrue or arise in India and accordingly, there was no obligation to deduct tax at source therefrom under section 195 of the Act. 5. JDIT (Int.Tax) Vs. KRUPP UHDE_GmbH [2009] 26 DTR (Trib) 289 (Mum): [2010]1 ITR 614 (Mum) It was, inter alia, held in this case that amounts received by the assessee towards reimbursement of expenses were not liable to tax as fees for technical services. 6. NathpaJhakri Joint Venture Vs ACIT _[2010] 5 ITR (Trib) 75 (Mum) It was held in this case that reimbursement of expenses was not income in the hands of the non-resident and the…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

…, it cannot assume the character of income deemed to accrue or arise in India and accordingly, there was no obligation to deduct tax at source therefrom under section 195 of the Act. 5. JDIT (Int.Tax) Vs. KRUPP UHDE_GmbH [2009] 26 DTR (Trib) 289 (Mum): [2010]1 ITR 614 (Mum) It was, inter alia, held in this case that amounts received by the assessee towards reimbursement of expenses were not liable to tax as fees for technical services. 6. NathpaJhakri Joint Venture Vs ACIT _[2010] 5 ITR (Trib) 75 (Mum) It was held in this case that reimbursement of expenses was not income in the hands of the non-resident and…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3),, MUMBAI

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

…t, it cannot assume the character of income deemed to accrue or arise in India and accordingly, there was no obligation to deduct tax at source therefrom under section 195 of the Act. 5. JDIT (Int.Tax) Vs. KRUPP UHDE GmbH [2009] 26 DTR (Trib) 289 (Mum): [2010]1 ITR 614 (Mum) It was, inter alia, held in this case that amounts received by the assessee towards reimbursement of expenses were not liable to tax as fees for technical services. 6. NathpaJhakri Joint Venture Vs ACIT [2010] 5 ITR (Trib) 75 (Mum) It was held in this case that reimbursement of expenses was not income in the hands of the non-resident and ther…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI

In the result, all the five appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

…t, it cannot assume the character of income deemed to accrue or arise in India and accordingly, there was no obligation to deduct tax at source therefrom under section 195 of the Act. 5. JDIT (Int.Tax) Vs. KRUPP UHDE GmbH [2009] 26 DTR (Trib) 289 (Mum): [2010]1 ITR 614 (Mum) It was, inter alia, held in this case that amounts received by the assessee towards reimbursement of expenses were not liable to tax as fees for technical services. 6. NathpaJhakri Joint Venture Vs ACIT [2010] 5 ITR (Trib) 75 (Mum) It was held in this case that reimbursement of expenses was not income in the hands of the non-resident and ther…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, MUMBAI

In the result, all the five appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

…t, it cannot assume the character of income deemed to accrue or arise in India and accordingly, there was no obligation to deduct tax at source therefrom under section 195 of the Act. 5. JDIT (Int.Tax) Vs. KRUPP UHDE GmbH [2009] 26 DTR (Trib) 289 (Mum): [2010]1 ITR 614 (Mum) It was, inter alia, held in this case that amounts received by the assessee towards reimbursement of expenses were not liable to tax as fees for technical services. 6. NathpaJhakri Joint Venture Vs ACIT [2010] 5 ITR (Trib) 75 (Mum) It was held in this case that reimbursement of expenses was not income in the hands of the non-resident and ther…

ACIT -25(2), MUMBAI vs. M/S. GEPACH INTERNATIONAL, MUMBAI

In the result both the appeals filed by the revenue are dismissed

Bench: Shri Pawan Singh, Jm & Shris. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5943 & 5942/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRIS. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 5943 & 5942/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15) M/s Gepach International, ACIT – 25(2), B/13, Chand Society, Juhu Room no. 508, C-10, 5th बिधम/ Church Road, floor, Pratyakshkar Bhavan, Vs. Mumbai-400 049 Bandra Kurla Complex(E), Mumbai-400 051 स्थायीलेखासं./जीआइआरसं./PAN No. AAAFG5438N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Ms. Samatha, DR by प्रत्यथीकीओरसे/Respondentby : Shri Vijay Mehta, AR 07.08.2020 Virtual Date of Hea…

DCIT 1(3), MUMBAI vs. TATA MOTORS FINANCE LTD, MUMBAI

In the result, appeal for A

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

…presents the 3 reimbursement of expenses incurred, and are not an income in the hands of the recipient. This view has further been confirmed in the below judgements • CIT vs. Fortis Health Care (2009) 181 Taxmann 257 (Del) HC • JDIT vs. Krupp UDHE GMBH (2010) 1 ITR 614 ITAT Mum • Mahindra & Mahindravs. DCIT (2009) 22 DTR 361 ITAT Mum (SB) • Cairn Energy India Pvt. Ltd. vs. ACIT (2009 TIOL 220 ITAT -Mad) • CIT vs. Tata Engineering and Locomotive Company Limited (2000 245 ITR 823 Bombay) • DIT (IT) vs. Krupp UDHE GMBH (2010-TIOL-214-HC-MUM-IT) Further the photocopy of Invoices can be made available as and when requ…