(a) National Organic Chemicals Industries Ltd. v. Dy. CIT

5 SOT 317Income Tax Appellate Tribunal2006#7473 most cited

What is (a) National Organic Chemicals Industries Ltd. v. Dy. CIT authority for?

Taxability of payments under a Double Taxation Avoidance Agreement (DTAA) depends on whether the term 'paid' is used, indicating taxation on a payment basis rather than on an accrual basis. If the DTAA specifies 'paid', tax liability arises only upon actual receipt of the sum.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2023.

Also referred to as

National Organic Chemicals Industries Ltd. v. Dy. CIT · 5 SOT 317 · DTAA · paid basis · accrual basis · FTS · taxability · Indo-French DTAA · Indo-Swiss Tax Treaty · Article 12

Judgments citing (a) National Organic Chemicals Industries Ltd. v. Dy. CIT

Joint Commissioner of Income Tax (OSD) (It)-3(2)(1), Mumbai vs. M/S Mckinsey & Company Singapore Pte Limited, Mumbai

ITA 2123/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey & Shri Gagan Goyal

For Appellant: Shri Anil Sant, Ld. DRFor Respondent: Shri Divesh Chawala, Ld. AR
Section 144CSection 250Section 92C

…38 taxmann 190) (Mumbai ITAT), Foseco International v ADCIT (68 SOT 127) (Mumbai ITAT), Bharat Petroleum Corp Ltd vs. Jt. DIT(14 SOT 307) (Mumbai ITAT), ITO v Skill Infrastructure Ltd (62 tanmann.com 33) (Mumbai ITAT), National Organic Chemicals Ltd vs. DCIT (5 SOT 317) (Mumbai ITAT), Raytheon Ebasco Overseas Ltd. (68 taxmann.com 133) (Mumbai ITAT), WNS North America Inc. (152 TTI 145) (Mumbai ITAT), Nielsen Company (US) LLC v Deputy Commissioner of Income-tax, (Intl Taxation), (108 taxmann.com 203) (Mumbai ITAT), Entertainment Network (India) Ltd. V Joint Commissioner of Income-tan (102 taxmann.com 49) (Mumbai I…

Faber Castell Aktiengesellschaft, Germany vs. ACIT, International Taxation, Circle-1(3)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 7619/DEL/2017[2014-15]Status: DisposedITAT Delhi09 Dec 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Ms. Shashi Kajle, Sr. DR

…xation of only those sums which have been paid to him. This means that the liability arises only when the sum is received and it is not taxable on accrual basis. 6.2 In the case of National Organic Chemical Industries Ltd. v. Dy. CIT [2005] 96 TTJ 765/[2006] 5 SOT 317 (Mum.), it is mentioned that the remittance made by the assessee is liable to be taxed in India as FTS under Article 13 of Indo-French DTAA. The remittance in question was payment in respect of invoice no. OS- 25181, dated 25.05.1996. In terms of provisions of Article 12 of Indo-Swiss Tax Treaty, twin conditions of accrual and payment are to be sat…

Deputy Commissioner of Income Tax (Intl Taxn) Circle-1(1), Bangalore vs. M/S Coffeeday Enterprises Limited, Bangalore

In the result, the appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 2931/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Dec 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Muzzaffar Hussain, CIT (D.R)
Section 195

…not made. Thus, it was submitted that in view of the above judgment of the Karnataka High Court, the issue of tax deduction does not arise. 8.9.1 The Ld. AR relied on the decision of the ITAT, Mumbai in the case of National Organic Chemical Industry vs. DCIT 5 SOT 317 (Mum) wherein it was held that the expressed “paid” used in DTAA is to be interpreted as intended to be taxed on “paid” basis and not on accrual basis and on the same analogy since the transaction which is subject matter of the present appeal is covered by India Cyprus Double Taxation Avoidance Agreement, the issue of deduction of tax at source on…

DCIT (International Taxation), New Delhi vs. M/S Tmw Aspf I Cyprus Holding Company Ltd., Gurgaon

In the result appeal of the revenue is dismissed and CO IS allowed

ITA 879/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Aug 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kantasstt. Year: 2011-12 Dcit (International M/S. Tmw Aspf I Cyprus Holding Taxation) Company Ltd., C/O Deloitee Circle 3 (1)(1), Hasking & Sells Llp, New Delhi. 7Th Floor, Bldg. 10, Tower-B, Dlf Vs. Cyber City Complex, Dlf City Phase – Ii, Gurgaon 122 002 Haryana Pan Aacct6680J (Appellant) (Respondent)

For Appellant: Shri Kanchan Koushal, AdvFor Respondent: Shri H.K. Choudhary, CIT ( DR )
Section 92(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Asstt. Year: 2011-12 DCIT (International M/s. TMW ASPF i Cyprus Holding Taxation) Company Ltd., C/o Deloitee Circle 3 (1)(1), Hasking & Sells LLP, New Delhi. 7th Floor, Bldg. 10, Tower-B, DLF Vs. Cyber City Complex, DLF City Phase – II, Gurgaon 122 002 Haryana PAN AACCT6680J (Appellant) (Respondent) CO 200/Del/2018 (Arising out of ITA 879/Del/2016) Asstt. Year 2011-12 M/s. TMW ASPF i Cyprus Vs. DCIT (International Holding Company Ltd., Taxation), Pricewater House Coopers Pvt.…

Sophos Technologies Private Limited, (Formerly Known As Cyberoam Technologies Private Limited), Ahmedabad vs. The Dy. CIT, Circle-4(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1565/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad16 Nov 2018AY 2012-13
Section 143(3)Section 92C

…lian resident does not trigger taxability under article 13 of the Indo Italian DTAA. Such is also the view taken by a series of decisions by the coordinate benches, including the decision in the case National Organic Chemical Industries Ltd. v. Dy. CIT [2006] 5 SOT 317 (Mum.), with which we are in respectful agreement. When the royalty so credited by the assessee is not taxable at the time of credit of such amount to the account of payee, in the light of law laid down by Hon'ble Supreme Court in the case of GE Information Technology Centre (P.) Ltd. (supra), it does not give rise to any tax withholding obligation…

DCIT, Chennai vs. Inzi Control India Limited, Sriperambudur

In the result, the appeal of the Revenue stands dismissed

ITA 1820/CHNY/2015[2010-11]Status: DisposedITAT Chennai16 Aug 2018AY 2010-11

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. Srinivasa Rao Vana, JCITFor Respondent: Shri. S. Raghunathan, and Sankara Narayanan, Advocates
Section 195Section 40

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. No.1820/CHNY/2015. "नधा"रण वष" /Assessment year : 2010-2011. The Deputy Commissioner of M/s. Inzi Control India Limited, Income Tax, Vs. No.72, Bangalore Highway, Corporate Circle 2(2) Irrungattukottai Village, Chennai 600 034. Sriperumbudur Taluk, Tamil Nadu 602 105. [PAN AAACP 5832C] (अपीलाथ"/Appellant) (""यथ"/Respondent)…

DCIT, Chennai vs. M/S. Sutherland Gloabal Services Pvt. Ltd., Chennai

ITA 2051/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Feb 2018AY 2008-09

Bench: Shri Abraham P.George & Shri George Mathan

For Appellant: Shri. V. Lakshmikumaran, AdvFor Respondent: Shri. Sailendra Mamidi, CIT
Section 115JSection 195Section 201

…ntions, assessee placed reliance on 7. the above following Tribunal decisions :- Bharath Petroleum Corporation Ltd. vs. JDIT. (2007) 14 SOT 307, Mumbai Mckinsey & Co Inc vs. ADIT (2006) 99 ITD 549,Mumbai National Organic Chemical Industries vs DCIT, (2006) 5 SOT 317, Mumbai DCIT vs. Boston Consulting Group Pte Ltd. (2005) 94 ITD 31, Mumbai NQA Quality Systems…

Sutherland Global Services Private Limited, Chennai vs. ACIT, Chennai

ITA 2002/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Feb 2018AY 2008-09

Bench: Shri Abraham P.George & Shri George Mathan

For Appellant: Shri. V. Lakshmikumaran, AdvFor Respondent: Shri. Sailendra Mamidi, CIT
Section 115JSection 195Section 201

…ntions, assessee placed reliance on 7. the above following Tribunal decisions :- Bharath Petroleum Corporation Ltd. vs. JDIT. (2007) 14 SOT 307, Mumbai Mckinsey & Co Inc vs. ADIT (2006) 99 ITD 549,Mumbai National Organic Chemical Industries vs DCIT, (2006) 5 SOT 317, Mumbai DCIT vs. Boston Consulting Group Pte Ltd. (2005) 94 ITD 31, Mumbai NQA Quality Systems…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1329/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…of the two treaties is similarly worded and one treaty clarifies meaning of the terms (or language) used. The above view has been affirmed by the subsequent pronouncements in the following cases: (a) National Organic Chemicals Industries Ltd v. Dy. CIT [2006] 5 SOT 317. (b) CESC v. CIT [2003] 87 ITD 653 (Kol.)(TM). (c) Dy. DIT v Preroy A.G. [2010] 39 SOT 187 (Mum.) (d) Intertek Testing Services India (P.) Ltd., In re [2008] 307 ITR 418/175 Taxman 375 (AAR) ITA Nos.1229, 1329, 1250 & 1251/Bang/2016 Page 56 MEANING OF THE TERM 'MAKE AVAILABLE' Under the MoU to India-US tax treaty, it has been clarified that: "Gene…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1251/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…of the two treaties is similarly worded and one treaty clarifies meaning of the terms (or language) used. The above view has been affirmed by the subsequent pronouncements in the following cases: (a) National Organic Chemicals Industries Ltd v. Dy. CIT [2006] 5 SOT 317. (b) CESC v. CIT [2003] 87 ITD 653 (Kol.)(TM). (c) Dy. DIT v Preroy A.G. [2010] 39 SOT 187 (Mum.) (d) Intertek Testing Services India (P.) Ltd., In re [2008] 307 ITR 418/175 Taxman 375 (AAR) ITA Nos.1229, 1329, 1250 & 1251/Bang/2016 Page 56 MEANING OF THE TERM 'MAKE AVAILABLE' Under the MoU to India-US tax treaty, it has been clarified that: "Gene…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1250/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…of the two treaties is similarly worded and one treaty clarifies meaning of the terms (or language) used. The above view has been affirmed by the subsequent pronouncements in the following cases: (a) National Organic Chemicals Industries Ltd v. Dy. CIT [2006] 5 SOT 317. (b) CESC v. CIT [2003] 87 ITD 653 (Kol.)(TM). (c) Dy. DIT v Preroy A.G. [2010] 39 SOT 187 (Mum.) (d) Intertek Testing Services India (P.) Ltd., In re [2008] 307 ITR 418/175 Taxman 375 (AAR) ITA Nos.1229, 1329, 1250 & 1251/Bang/2016 Page 56 MEANING OF THE TERM 'MAKE AVAILABLE' Under the MoU to India-US tax treaty, it has been clarified that: "Gene…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1229/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…of the two treaties is similarly worded and one treaty clarifies meaning of the terms (or language) used. The above view has been affirmed by the subsequent pronouncements in the following cases: (a) National Organic Chemicals Industries Ltd v. Dy. CIT [2006] 5 SOT 317. (b) CESC v. CIT [2003] 87 ITD 653 (Kol.)(TM). (c) Dy. DIT v Preroy A.G. [2010] 39 SOT 187 (Mum.) (d) Intertek Testing Services India (P.) Ltd., In re [2008] 307 ITR 418/175 Taxman 375 (AAR) ITA Nos.1229, 1329, 1250 & 1251/Bang/2016 Page 56 MEANING OF THE TERM 'MAKE AVAILABLE' Under the MoU to India-US tax treaty, it has been clarified that: "Gene…

Outotec Oyj, Kolkata vs. DCIT, International Taxation 2(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 462/KOL/2015[2011-2012]Status: DisposedITAT Kolkata14 Oct 2016AY 2011-2012

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)

…es is similarly worded and one Outotec Oyj, AY 2010-11 & 2011-12 treaty clarifies meaning of the terms (or language) used . Reliance is placed on the following decisions in this regard:- (a) National Organic Chemicals Industries Ltd vs DCIT reported in (2006) 5 SOT 317 (Mumbai ITAT) (b) DDIT vs Preroy A.G. reported in (2010) 39 SOT 187 (Mum ITAT) (c) Intertek Testing Services India (P) ltd In re reported in (2008) 307 ITR 418 (AAR – New Delhi) dated 7.11.2008 (d) ITO vs Nokia India (P) Ltd reported in (2015) 59 taxmann.com 120 (Delhi Trib) dated 8.7.2015 (e) Steria (India) ltd vs CIT reported in (2016) 386 ITR 39…

Outotec Oyj, Kolkata vs. DDIT(It)-2(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 558/KOL/2014[2010-2011]Status: DisposedITAT Kolkata14 Oct 2016AY 2010-2011

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)

…es is similarly worded and one Outotec Oyj, AY 2010-11 & 2011-12 treaty clarifies meaning of the terms (or language) used . Reliance is placed on the following decisions in this regard:- (a) National Organic Chemicals Industries Ltd vs DCIT reported in (2006) 5 SOT 317 (Mumbai ITAT) (b) DDIT vs Preroy A.G. reported in (2010) 39 SOT 187 (Mum ITAT) (c) Intertek Testing Services India (P) ltd In re reported in (2008) 307 ITR 418 (AAR – New Delhi) dated 7.11.2008 (d) ITO vs Nokia India (P) Ltd reported in (2015) 59 taxmann.com 120 (Delhi Trib) dated 8.7.2015 (e) Steria (India) ltd vs CIT reported in (2016) 386 ITR 39…

Pramerica Aspf II Cyprus Holding Ltd, Gurgaon vs. DCIT (It) 3(3)(2), Mumbai

In the result, the appeal of the assessee is allowed as above

ITA 1113/MUM/2015[2010-11]Status: DisposedITAT Mumbai29 Feb 2016AY 2010-11

Bench: Shri G.S.Pannu & Shri Pawan Singhpramerica Aspf Ii Cyprus Holding Limited, C/O. Pricewaterhouse Coopers Pvt. Ltd. 18Th Floor, Building No.10, Tower –C, Dlf Cybercity, Gurgaon - 122002 ... Appellant Pan: Aaecp 5087H Vs. The Dcit ( Intl.Taxation) 3(3)(2), Room No.11,Scindia House, Ground Floor, Ballard Estate Mumbai .... Respondent

For Appellant: S/ Shri Kanchan Kaushal/Dhanesh BafnaFor Respondent: Smt. Vandana Sagar
Section 143(1)Section 143(3)Section 145Section 234BSection 234CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Pramerica ASPF II Cyprus Holding Limited, C/o. Pricewaterhouse Coopers Pvt. Ltd. 18th Floor, building No.10, Tower –C, DLF Cybercity, Gurgaon - 122002 ... Appellant PAN: AAECP 5087H Vs. The DCIT ( Intl.Taxation) 3(3)(2), Room No.11,Scindia House, Ground Floor, Ballard Estate Mumbai .... Respondent Appellant by : S/ Shri Kanchan Kaushal/Dhanesh Bafna Respondent by : Smt. Vandana Sagar Date of hearing : 25/02/2016 Date of pronouncement : 29/2/2016 ORDER PER G.S. PANNU,A…

(a) National Organic Chemicals Industries Ltd. v. Dy. CIT (5 SOT 317) — Cited in 15 Judgments | BharatTax