A B Hotel Ltd (Rad Hotel) v. DCIT

25 SOT 368Income Tax Appellate Tribunal2008#17377 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 9(1)(i)Section 143(3)Section 250(6)Section 40(a)(i)Section 40(a)(ia)Section 5 Section 5(2)(b)Section 9

Issues it is cited on

business connection permanent establishment non-resident transfer company section 14 india business interest

Judgments citing A B Hotel Ltd (Rad Hotel) v. DCIT

Booking.Com B.V., the Netherlands vs. Assistant Commissioner of Income-Tax, Circle 1(1)(2), International Taxation, Delhi

In the result, the appeal of the assessee is allowed

ITA 2033/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Feb 2026AY 2018-19

Bench: Shri M Balaganesh & Shri Vimal Kumarbooking.Com B.V. Vs. Acit, Circle -1(1)(2) Oosterdokskade 163, International Taxation, 1011 Dl, Amsterdam, The Civic Centre, Minto Road, Netherlands, New Delhi – 110002 Haryana 122002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aagcb2395A Appellant .. Respondent

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. M.S. Nethrapal, CIT, DR

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 149(1)(b)Section 151

…aced on the following judgments: • Director of Income-tax vs. Sheraton International Inc. (2009) 174 taxmann 84 (Delhi) P a g e | 18 Booking.com B.V. (AY: 2018-19) • A.B. Hotel Ltd. (Radisson Hotel) vs. Deputy Commissioner of Income-tax, Circle 1(1) (2008) 25 SOT 368 (Delhi) • Unison Hotels Ltd vs. Deputy Commissioner of Income-tax, Circle 18(1), New Delhi (2012) 23 taxmann.com 460 (Delhi) c) Tribunals and AARs have repeatedly held that where the receipts from India of a non-resident are not chargeable to tax in India, such a non-resident is not liable to file Rol in India. Reliance in this regard may be p…

M/S Orbit Resorts (P) Ltd., Chandigarh vs. DCIT, C-1(1), Chandigarh

In the result, appeals of the Assessee stands allowed

ITA 988/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh16 Oct 2025AY 2014-15

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 343 /Chd/2019 निर्धारण वर्ष / Assessment Years : 2013-14 M/s Orbit Resorts Limited बनाम The DCIT H.No. 256, Sector 9C, Chandigarh Circle 1(1), Chandigarh स्थायी लेखा सं./PAN NO: AAACO4024H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 988 /Chd/2019 निर्धारण वर्ष / Assessment Years : 2014-15 M/s Orbit Resorts Limited बनाम H.No. 256, Sector 9C, Chandigarh The DCIT Circle 1(1), Chandigarh

For Appellant: Shri Aditya Kumar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 143(3)Section 250(6)Section 40Section 9

…s and legal position has been distinguished and has been held that foreign commission paid to non-residents is not taxable in India and therefore no TDS was liable to be deducted. Ld. AR relied on the following judgments:  A B Hotel Ltd (Rad Hotel) vs DCIT, 25 SOT 368 - ITAT (Delhi);  DCIT Delhi vs Taj International (P) Ltd, [(2018) 96 taxmann.com 222 (Delhi-Trib)]; 7  DCIT vs Stylam Industries [(2024) 209 ITD 75 (Chd. Trib)];  ITC vs ACIT [(2024) 162 taxmann.com 734 - ITAT (Kolkata -Trib)]. 8.2 The Ld. AR reiterated that the services rendered are in the nature of commission income earned for soliciting cu…

M/S Orbit Resorts (P) Ltd., Chandigarh vs. DCIT, C-1(1), Chandigarh

In the result, appeals of the Assessee stands allowed

ITA 343/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh16 Oct 2025AY 2013-14

Bench: or at the time of hearing of appeal, with the permission of the Hon'ble Income Tax Appellate Tribunal.

For Appellant: Shri Aditya Kumar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 143(3)Section 250(6)Section 40Section 9

DCIT, C-4, Jaipur vs. M/S. Jlc Electromet Pvt. Ltd., Jaipur

In the result, the appeal of the Department is dismissed

ITA 166/JPR/2020[2016-17]Status: DisposedITAT Jaipur12 Apr 2022AY 2016-17

For Appellant: Shri Mahendra GargieyaFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 142(1)Section 143(2)Section 195Section 40Section 9(1)(vii)

…1 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.166/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s. JLC Electromet Pvt. Ltd. The DCIT Circle-4 Vs. E-153-A, Road No. 11-H, Jaipur VKI Area, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 8786 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya jktLo dh vksj ls@Revenue by…

DCIT, New Delhi vs. M/S. Sigma Corporation India Ltd., New Delhi

In the result the appeal of the Revenue is partly allowed

ITA 6229/DEL/2012[2009-10]Status: DisposedITAT Delhi14 Oct 2015AY 2009-10

Bench: Sh. G. C. Gupta, Hon’Ble & Sh. O.P.Kant

For Appellant: Sh. Sujit Kumar, Sr. DRFor Respondent: Sh. Baljeet Singh, CA

Section 143(3)Section 195Section 40Section 40A(2)(b)Section 9Section 9(1)(i)

…(Appeals) has rightly deleted the addition made by the learned Assessing Officer. He also relied on the judicial pronouncements in the case of DCIT Vs. Eon Technology (P) Ltd. (2011) 11 Taxmann.com 53 (Delhi), A.B.Hotel Ltd. (Radisson Hotel) Vs. DCIT , (2008) 25 SOT 368 (Delhi). 8. We have heard rival submissions. The ld AR has successfully demonstrated that the selling agents were located outside India and service of procuring orders and following payment from buyers etc 9 ITA No.6229/Del./2012 was performed by them outside India. Once it is established that services are performed outside India, the provision o…