ACIT v. Avon Organics Ltd.

55 SOT 260Income Tax Appellate Tribunal2013#21064 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2021.

Judgments citing ACIT v. Avon Organics Ltd.

ACIT, Circle- 47(1), New Delhi vs. J. Kishore Exports, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1551/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Nov 2021AY 2014-15

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2014-15] Acit, Vs J.Kishore Exports, Circle-47(1), 558, Katra Ishwar Bhawan, New Delhi. Khari Baoli, New Delhi-110006. Pan-Aagfj9713M Appellant Respondent Appellant By Sh. Ashwani Kalia, Ca Respondent By Sh. Umesh Takyar, Sr.Dr Date Of Hearing 01.11.2021 Date Of Pronouncement 23.11.2021

Section 143(3)Section 195Section 195(2)

…e been withdrawn, the income of the non resident agent has become taxable in India. It may be noted in this context that the Hon'ble Hyderabad Bench of ITAT in the case of DCIT Vs Divi's Laboratories Ltd (2011) 131 ITD 271 and ACIT Vs Avon Organics Ltd (2013) 55 SOT 260 have also held that even after withdrawal of Circular 23 and 786, the commission paid to foreign agents for services rendered outside India was not taxable in India. The withdrawal of Board circulars cannot change the statutory provisions as provided for in the Act. The ITAT followed the case of CIT v. Toshoku Ltd. [1980] 125 ITR 525 (SC) wherein…

DCIT 3(2)(1), Mumbai vs. Mangalore Refinery and Petrochemicals Ltd, Mumbai

In the result the appeal filed by the revenue is dismissed

ITA 7241/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Sept 2018AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Mangalore Refinery & Addl. Cit-3(2), Mumbai Petrochemicals Ltd. 15Th Vs. Floor, Maker Tower, Ewing, Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Respondent Appellant Assessment Year: 2009-10 Dcit-3(2) Room No. Mangalore Refinery & 674, 6Th Floor, Petrochemicals Ltd. 15Th Vs. Aayakarbhavan, M. K. Floor, Maker Tower, Ewing, Road, Mumbai-400020. Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Appellant Respondent Assessee By : Mr. J.D.J. Mistri, Senior Advocate & Mr. Madhur Agrawal, Advocate Revenue By : Mr.Samuel Darse, Cit(Dr) Date Of Hearing : 12/06/2018 Date Of Pronouncement: 07/09/2018

For Appellant: Mr. J.D.J. Mistri, Senior AdvocateFor Respondent: Mr.Samuel Darse, CIT(DR)
Section 143(3)Section 195Section 40Section 44B

…issue has been decided by the Tribunal in assessee’s own case for AY 2006-07 (ITA No. Mangalore Refinery 1240/M/2010), AY 2007-08 (ITA No. 3588/M/2013) and AY 2008-09 (ITA No. 4448/M/2013). Reference is also made to the decision in ACIT v. Avon Organics Ltd. 55 SOT 260 (Hyd.). 6. On the other hand, the Ld. DR specifically refers to para 5.2.3 of the order dated 24.09.2014 passed by the Ld. CIT(A) and submits that the same may be confirmed. 7. We have heard the rival submission and perused the relevant materials on record. We find that the same issue arose before the Tribunal in assessee’s own case for AYs 2006-0…

Magnalore Refinery and Petrochemicals Ltd, Mumbai vs. Addl CIT 3(2)

In the result the appeal filed by the revenue is dismissed

ITA 7133/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Sept 2018AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Mangalore Refinery & Addl. Cit-3(2), Mumbai Petrochemicals Ltd. 15Th Vs. Floor, Maker Tower, Ewing, Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Respondent Appellant Assessment Year: 2009-10 Dcit-3(2) Room No. Mangalore Refinery & 674, 6Th Floor, Petrochemicals Ltd. 15Th Vs. Aayakarbhavan, M. K. Floor, Maker Tower, Ewing, Road, Mumbai-400020. Cuffe Parade, Mumbai- 400005. Pan No. Aaacm5132A Appellant Respondent Assessee By : Mr. J.D.J. Mistri, Senior Advocate & Mr. Madhur Agrawal, Advocate Revenue By : Mr.Samuel Darse, Cit(Dr) Date Of Hearing : 12/06/2018 Date Of Pronouncement: 07/09/2018

For Appellant: Mr. J.D.J. Mistri, Senior AdvocateFor Respondent: Mr.Samuel Darse, CIT(DR)
Section 143(3)Section 195Section 40Section 44B

…issue has been decided by the Tribunal in assessee’s own case for AY 2006-07 (ITA No. Mangalore Refinery 1240/M/2010), AY 2007-08 (ITA No. 3588/M/2013) and AY 2008-09 (ITA No. 4448/M/2013). Reference is also made to the decision in ACIT v. Avon Organics Ltd. 55 SOT 260 (Hyd.). 6. On the other hand, the Ld. DR specifically refers to para 5.2.3 of the order dated 24.09.2014 passed by the Ld. CIT(A) and submits that the same may be confirmed. 7. We have heard the rival submission and perused the relevant materials on record. We find that the same issue arose before the Tribunal in assessee’s own case for AYs 2006-0…

Addl CIT 3(2), Mumbai vs. Mangalore Refiner & Petrochemicals Ltd, Mumbai

The appeal of the assessee is partly allowed

ITA 1826/MUM/2010[2006-07]Status: DisposedITAT Mumbai17 May 2017AY 2006-07

Bench: S/Sh.Rajendra & C. N. Prasadआयकर अपील अपील संसंसंसं./I.T.A./1240/Mum/2010,िनधा"रण िनधा"रण वष" वष" /Assessment Year:2006-07 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Mangalore Refinery & Petrochemicals Ltd. Addl. Cit-Range-3(2) Maker Tower-F Wing, 16Th Floor, Mumbai. Vs. Cuffe Parade, Mumbai-400 005. Pan:Aaacm 5132 A (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील अपील संसंसंसं./I.T.A./1826/Mum/2010,िनधा"रण िनधा"रण वष" वष" /Assessment Year:2006-07 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Addl. Cit-Range-3(2) Vs. Mangalore Refinery & Petrochemicals Ltd. Mumbai. Mumbai-400 005. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri Jasbir Chohan-Cit-Dr अपीलाथ" क" ओर से /Assessee By:S/ Shri S.E. Dastur & Madhur Aggarwal सुनवाई क" तारीख / Date Of Hearing: 30/03/2017 घोषणा क" तारीख / Date Of Pronouncement:17/05/2017 लेखा सद"य सद"य, राजे"" राजे"" केकेकेके अनुसार अनुसार/ Per Rajendra A.M.- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order,Dated 15/12/2009,Of Cit (A)-7,Mumbai, The Assessing Officer (Ao) & The Assessee Have Filed Cross Appeals For The Above-Mentioned Assessment Year.Assessee- Company, Engaged In The Business Of Refining Of Crude Oil, Selling Of Petroleum Products & Captive Generation & Distribution Of Power, Filed Its Return Of Income On 25/10/2006, Declaring Total Income Of Rs.Nil. The Ao Completed The Assessment On 18/12/2008, Under Section 143 (3) Of The Act, Determining Its Income At Rs.Nil.

For Appellant: S/ Shri S.E. Dastur and Madhur AggarwalFor Respondent: Shri Jasbir Chohan-CIT-DR
Section 143Section 40A(9)

…1240/10 &1826/M/10-MRPL आयकर अपीलीय अिधकरण, मुंबई “ऐ” खंडपीठ म" Income-tax Appellate Tribunal -“A”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and C. N. Prasad,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1240/Mum/2010,िनधा"रण िनधा"रण वष" वष" /Assessment Year:2006-07 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Mangalore Refinery & Petrochemicals Ltd. Addl. CIT-Range-3(2) Maker Tower-F Wing, 16th Floor, Mumbai. Vs. Cuffe Parade, Mumbai-400 005. PAN:AAACM 5132 A (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील अपील संसंसंसं./I.T.A./1826/Mum/20…

ACIT v. Avon Organics Ltd. (55 SOT 260) — Cited in 4 Judgments | BharatTax