ACIT v. Euro Leder Fashions Ltd.

44 ITR (Trib) 571Income Tax Appellate Tribunal2015#15860 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2016 to 2016.

Judgments citing ACIT v. Euro Leder Fashions Ltd.

DCIT, Madurai vs. Penguin Apparels P Ltd., Madurai

In the result, the appeal of the Revenue in ITA

ITA 390/CHNY/2014[2009-10]Status: DisposedITAT Chennai27 Apr 2016AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. Nos.2230/Mds/2013 & 390/Mds/2014 "नधा"रण वष" /Assessment Years : 2010-2011 & 2009-2010. The Assistant Commissioner M/S. Penguin Apparels P. Ltd. Of Income Tax, Vs. Plot No.2, Meenakshmi Nagar, Circle I(1) Gst Road, Pasumalai, Madurai Madurai 625 004. [Pan Aabcp 7832P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. A.V. Sreekanth, IRS, JCITFor Respondent: Shri. R. Srinivasan, Advocate
Section 115JSection 143(1)Section 143(2)Section 143(3)

…nd remit the issue to the Assessing Officer for limited purpose to verify the genuineness of transaction whether foreign agent have paid taxes in their country. We rely on the Co-ordinate Bench decision in the case of ACIT vs. Euor Leder Fashions Ltd (2015) 44 ITR (Trib) 571(Chennai) observed at para 10 & 11 as under:- ‘’The aforesaid clause makes it clear that the disallowance shall be made in case of any payment made which is chargeable under this Act and is payable outside India or in India to a nonresident not being a company or to a foreign company on which tax is deductible at source. Therefore, the firs…

ACIT, Madurai vs. M/S. Penguin Apparels P. Ltd., Madurai

In the result, the appeal of the Revenue in ITA

ITA 2230/CHNY/2013[2010-11]Status: DisposedITAT Chennai27 Apr 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. Nos.2230/Mds/2013 & 390/Mds/2014 "नधा"रण वष" /Assessment Years : 2010-2011 & 2009-2010. The Assistant Commissioner M/S. Penguin Apparels P. Ltd. Of Income Tax, Vs. Plot No.2, Meenakshmi Nagar, Circle I(1) Gst Road, Pasumalai, Madurai Madurai 625 004. [Pan Aabcp 7832P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. A.V. Sreekanth, IRS, JCITFor Respondent: Shri. R. Srinivasan, Advocate
Section 115JSection 143(1)Section 143(2)Section 143(3)

…nd remit the issue to the Assessing Officer for limited purpose to verify the genuineness of transaction whether foreign agent have paid taxes in their country. We rely on the Co-ordinate Bench decision in the case of ACIT vs. Euor Leder Fashions Ltd (2015) 44 ITR (Trib) 571(Chennai) observed at para 10 & 11 as under:- ‘’The aforesaid clause makes it clear that the disallowance shall be made in case of any payment made which is chargeable under this Act and is payable outside India or in India to a nonresident not being a company or to a foreign company on which tax is deductible at source. Therefore, the firs…

Avt Mc Cormick Ingredients Pvt Ltd., Chennai vs. Addl. CIT, Chennai

In the result, the appeals of the Revenue in ITA No

ITA 58/CHNY/2015[2010-11]Status: DisposedITAT Chennai19 Feb 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…has paid foreign commission to outside foreign agencies who do not have business establishment in India and liable for taxation in their respective countries. We rely on the Co- ordinate Bench decision in the case of ACIT vs. Euro Leder Fashions Ltd (2015) 44 ITR (Trib) 571 (Chennai) it was observed at para 10 & 11 as under:- ITA Nos.2167 to 2169/2013 :- 21 -: & 58/2015. ‘’The aforesaid clause makes it clear that the disallowance shall be made in case of any payment made which is chargeable under this Act and is payable outside India or in India to a nonresident not being a company or to a foreign company o…

DCIT, Chennai vs. M/S. Avt Mc Cormick Ingredients Ltd., Chennai

In the result, the appeals of the Revenue in ITA No

ITA 2169/CHNY/2013[2008-09]Status: DisposedITAT Chennai19 Feb 2016AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…has paid foreign commission to outside foreign agencies who do not have business establishment in India and liable for taxation in their respective countries. We rely on the Co- ordinate Bench decision in the case of ACIT vs. Euro Leder Fashions Ltd (2015) 44 ITR (Trib) 571 (Chennai) it was observed at para 10 & 11 as under:- ITA Nos.2167 to 2169/2013 :- 21 -: & 58/2015. ‘’The aforesaid clause makes it clear that the disallowance shall be made in case of any payment made which is chargeable under this Act and is payable outside India or in India to a nonresident not being a company or to a foreign company o…

DCIT, Chennai vs. M/S. Avt Mc Cormick Ingredients Ltd., Chennai

In the result, the appeals of the Revenue in ITA No

ITA 2168/CHNY/2013[2005-06]Status: DisposedITAT Chennai19 Feb 2016AY 2005-06

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…has paid foreign commission to outside foreign agencies who do not have business establishment in India and liable for taxation in their respective countries. We rely on the Co- ordinate Bench decision in the case of ACIT vs. Euro Leder Fashions Ltd (2015) 44 ITR (Trib) 571 (Chennai) it was observed at para 10 & 11 as under:- ITA Nos.2167 to 2169/2013 :- 21 -: & 58/2015. ‘’The aforesaid clause makes it clear that the disallowance shall be made in case of any payment made which is chargeable under this Act and is payable outside India or in India to a nonresident not being a company or to a foreign company o…

DCIT, Chennai vs. M/S. Avt Mc Cormick Ingredients Ltd., Chennai

In the result, the appeals of the Revenue in ITA No

ITA 2167/CHNY/2013[2004-05]Status: DisposedITAT Chennai19 Feb 2016AY 2004-05

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…has paid foreign commission to outside foreign agencies who do not have business establishment in India and liable for taxation in their respective countries. We rely on the Co- ordinate Bench decision in the case of ACIT vs. Euro Leder Fashions Ltd (2015) 44 ITR (Trib) 571 (Chennai) it was observed at para 10 & 11 as under:- ITA Nos.2167 to 2169/2013 :- 21 -: & 58/2015. ‘’The aforesaid clause makes it clear that the disallowance shall be made in case of any payment made which is chargeable under this Act and is payable outside India or in India to a nonresident not being a company or to a foreign company o…

ACIT v. Euro Leder Fashions Ltd. (44 ITR (Trib) 571) — Cited in 6 Judgments | BharatTax