741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT v. E.Y. Khambaty (159 ITR 203)

GAUTAM ARORA,CHENNAI vs. DCIT(INTERNATIONAL TAXATION)-1(1), KOLKATA

In the result, appeal of the assessee is allowed for statistical purposes as per terms indicated hereinabove

ITA 354/KOL/2021[2012-13]Status: DisposedITAT Kolkata10 Jul 2023AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 354/Kol/2021 Assessment Year: 2012-13 Gautam Arora Dcit, (International Taxation)- Flat No. 052, Block 40 Vs 1(1), Kolkata Dlf Garden City Near Psbb Millenium School Omr, Thalambur Chennai - 603103 [Pan : Aerpa7725B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan K. Ved, C.A. Revenue By : Shri G. Hukugha Sema, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 12/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 10/07/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 22, Kolkata (Hereinafter The “Ld. Cit(A)”) Dt. 17/03/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2012-13. 2. The Registry Has Pointed Out That There Is A Delay Of 128 (One Hundred Twenty Eight) Days In Filing The Present Appeal Before The Tribunal. Petition For Condonation Of Delay Is Placed On Record By Assessee Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. It Is Noted That The Period Of Delay Falls During The Time Of Pandemic Of Covid-19 Which Has Been Excluded By 2

For Appellant: Shri Ketan K. Ved, C.AFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 250Section 5(2)

…ction 5(2). Reference is made to "The Law and Practice of Income Tax" by Kanga, Palkhivala and Vyas (Vol.I, Ninth Edition, page 311). Reference is also to the following judgements:- CIT v Nippon (1998) 233 ITR 158 (Calcutta) at page 162; CIT v Khambaty (1985) 159 ITR 203 (Bom.) at pages 207-208. 12.7 As per section 15, salary is not taxable on receipt basis except in case of advance salary or arrears salary. Regular salary under section 15(1)(a) is taxable on accrual basis. Salary is accrued where the employment services are rendered. In the instant case, for the assessee, the normal place where the employment se…

MR. DEBABRATA DATTA,KOLKATA vs. ACIT, CIR. 1(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed

ITA 453/KOL/2021[2014-15]Status: DisposedITAT Kolkata10 Jan 2023AY 2014-15

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(2)Section 143(3)Section 250Section 5Section 74Section 90(4)

…ction 5(2). Reference is made to "The Law and Practice of Income Tax" by Kanga, Palkhivala and Vyas (Vol.I, Ninth Edition, page 311). Reference is also to the following judgements:- CIT v Nippon (1998) 233 ITR 158 (Calcutta) at page 162; CIT v Khambaty (1985) 159 ITR 203 (Bom.) at pages 207-208. 12.7 As per section 15, salary is not taxable on receipt basis except in case of advance salary or arrears salary. Regular salary under section 15(1)(a) is taxable on accrual basis. Salary is accrued where the employment services are rendered. In the instant case, for the assessee, the normal place where the employment se…

GAUTAM HARIKISHAN KAMDAR,MUMBAI vs. ITO WD 3(1)IT, MUMBAI

ITA 362/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Jan 2018AY 2011-12

Bench: Sh. Shamim Yahya, Am & Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 362/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2011-12)

For Appellant: ShriFor Respondent: Shri M. V. Rajguru

Section 143(3)Section 192Section 6

…ar "The Law and Practice of Income Tax" by Kanga, Palkhivala and Vyas (Vol.I, Ninth Edition, page 311). Reference is also to the following judgements:- CIT v Nippon Yusen Kaisha Tokyo (1998) 233 ITR 158/199 taxman 210 (Calcutta) CIT Vrs. F Y Khambaty (1986) 159 ITR 203/24 (Bom.) 12.7 As per section 15, salary is not taxable on receipt basis except in case of advance salary or arrears salary. Regular salary under section 15(1)(a) is taxable on accrual basis. Salary is accrued where the employment services are rendered. In the instant case, for the assessee, the normal place where the employment services rendere…

SEDCO FOREX INTERNATIONAL INC. THR. ITS CONSTITUTED ATTORNEY MR. NAVIN SARDA vs. COMMISSIONER OF INCOME TAX MEERUT

C.A. No.-004906-004906 - 2010Supreme Court30 Oct 2017

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 44B

…by learned senior counsel are as follows: (a) Principle of apportionment between India and outside India is a basic principle of income tax law. Where payments are made to a non-resident outside India, for services rendered outside India, 3 (1986) 159 ITR 203 4 (1954) 25 ITR 27 (SC) 5 (2007) 288 ITR 408 (SC) = (2007) 3 SCC 481) 6 (1977) 108 ITR 335 (SC) 7 (1966) 60 ITR 11 (SC) 19 namely mobilization charges for drilling rigs from a foreign location to a location in India, the same is not chargeable to tax in India under Sections 5 and 9 of the Act and the same cannot be made char…