What is ACIT v. Evergreen International Ltd. authority for?

Income received as sales commission does not fall under the definition of Fees for Technical Services (FTS) if it is not in the nature of managerial, technical, or consultancy services.

How many judgments cite ACIT v. Evergreen International Ltd.?

19 judgments on BharatTax cite ACIT v. Evergreen International Ltd. (56 Taxmann.com 331), spanning 2018 to 2026.

Which sections of the Income Tax Act does ACIT v. Evergreen International Ltd. come up under?

It is most often cited in judgments turning on Section 9(1)(vii), Section 40(a)(i), Section 147, Section 143(3), Section 148, Section 195.

ACIT v. Evergreen International Ltd. (56 Taxmann.com 331)

SUPERHOUSE LIMITED,KANPUR vs. CIT, INTERNATIONAL TAXATION-3, DELHI, DELHI

In the result, both appeals of the assessee are allowed

ITA 356/LKW/2024[2014-15]Status: DisposedITAT Lucknow25 Feb 2026AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos. 356 & 357/Lkw/2024 A.Ys. 2014-15 & A.Ys. 2015-16 Superhouse Limited, 150 Feet Vs. The Commissioner Of Income Tax Road, Jajmau, Kanpur-208010 International Taxation-3, Delhi Pan: Aabcs9328K (Appellant) (Respondent) Assessee By: Sh. G.C. Srivastava, Adv & Sh. Kalrav Mehrotra, Adv Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 25.02.2026 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed By The Assessee Against The Orders Of The Cit, (International Taxation)-3, Delhi Passed Under Section 263 Of The Act For The A.Ys. 2014-15 & 2015-16, Both Dated 29.03.2024, Wherein The Ld. Cit Has Set Aside The Earlier Orders Of The Assessing Officer For Making Of Fresh Orders In Accordance With The Directions Issued By Her. The Grounds Of Appeal Are As Under:- “1. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming Jurisdiction Under Section 263 Of The Act & In Doing So, Has Sought To Substitute His Opinion With The Order Under Section 201(1)/201(1A) Passed After Undertaking Extensive & Detailed Consideration Of The Issue By The Ito (Tds). 2. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming The Jurisdiction Under Section 263 Of The Act Without Appreciating That The Order Under Section 201(1)/201(1A) Passed By The Ito (Tds) Was Unerring & In Consonance With The Settled Principles Of Law. 3. Because, On The Facts & Circumstances Of The Case & In Law, The Impugned Order While Premised On An Illegal Assumption Of Jurisdiction, Further Suffers From Non-Application Of Mind Since The Submissions Of The Assessee Have Not Been Considered [As Illustrated Infra]. A.Ys. 2014-15 & 2015-16

For Appellant: Sh. G.C. Srivastava, Adv & Sh. KalravFor Respondent: Sh. R.K. Agarwal, CIT DR

Section 201(1)Section 263Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos. 356 & 357/LKW/2024 A.Ys. 2014-15 & A.Ys. 2015-16 Superhouse Limited, 150 Feet vs. The Commissioner of Income Tax Road, Jajmau, Kanpur-208010 International Taxation-3, Delhi PAN: AABCS9328K (Appellant) (Respondent) Assessee by: Sh. G.C. Srivastava, Adv & Sh. Kalrav Mehrotra, Adv Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 03.12.2025 Date of pronouncement: 25.02.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: These two appeals have been file…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), BENGALURU, BENGALURU vs. ALGONOMY SOFTWARE PRIVATE LIMITED, BENGALURU

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1229/BANG/2024[2018-19]Status: DisposedITAT Bangalore15 Oct 2024AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR

Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BENGALURU, BENGALURU vs. ALGONOMY SOFTWARE PRIVATE LIMITED, BENGALURU

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1226/BANG/2024[2017-18]Status: DisposedITAT Bangalore15 Oct 2024AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR

Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE-1(1)(1), BANGALORE., BENGALURU vs. ALGONOMY SOFTWARE PRIVATE LIMITED, BENGALURU

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1196/BANG/2024[2016-17]Status: DisposedITAT Bangalore15 Oct 2024AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR

Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

M/S. STEER AMERICA INC.,,UNITED STATES vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION CIRCLE -1(2), BENGALURU

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

ITA 833/BANG/2024[2014-15]Status: DisposedITAT Bangalore10 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R

Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

M/S. STEER AMERICA INC., ,UNITED STATES vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION CIRCLE -1(2) , BENGALURU

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

ITA 832/BANG/2024[2013-14]Status: DisposedITAT Bangalore10 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R

Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 946/BANG/2023[2015-16]Status: DisposedITAT Bangalore19 Jan 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 945/BANG/2023[2014-15]Status: DisposedITAT Bangalore19 Jan 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 944/BANG/2023[2013-14]Status: DisposedITAT Bangalore19 Jan 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

ITA 943/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Jan 2024AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri Narendra Kumar JainFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 The Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bangalore. APPELLANT M/s. Algonomy Software Pvt. Ltd. (formerly known as Manthan Software Services Pvt. Ltd.), No. 40/4, First Floor, Lavelle Road, Vs. Bangalore. Karnataka – 560 001 PAN: AADCM7750M RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) Assessee by : Shri Narendra Kumar Jain, Advocate Revenue…

ALKYL AMINES CHEMICALS LTD,NAVI MUMBAI vs. DY CIT (OSD) 10(3), MUMBAI

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

ITA 1019/MUM/2020[2011-12]Status: DisposedITAT Mumbai14 Jul 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Alkyl Amines Chemicals Ld., V. Dcit (Osd)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4Th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 Pan: Aaaca6783F (Appellant) (Respondent) Assessee By : Ms. Shruti Agarwal Department By : Shri Mehul Jain

For Appellant: Ms. Shruti AgarwalFor Respondent: Shri Mehul Jain

Section 10Section 143(1)Section 143(2)Section 14ASection 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. Alkyl Amines Chemicals Ld., v. DCIT (OSD)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 PAN: AAACA6783F (Appellant) (Respondent) Assessee by : Ms. Shruti Agarwal Department by : Shri Mehul Jain Date of Hearing : 07.06.2022 Date of Pronouncement : 14.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GHCL LIMITED, AHMEDABAD

ITA 976/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10

For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &

Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. No. ITA No. Appellant Respondent A.Y. 1 976/Ahd/2014 Dy. CIT, Cir-4, GHCL Ltd.,Ahd 2009-10 Ahd 2 1042/Ahd/2014 GHCL Ltd., Dy. CIT, Cir-4, 2009-10 Ahd Ahd 3 302/Ahd/2015 DCIT, Cir- GHCL Ltd., 2010-11 2(1)(1), Ahd Ahd 4 82/Ahd/2015 GHCL Ltd., JCIT, Range-4, 2010-11 Ahd Ahd 5 2279/Ahd/2015 GHCL Ltd., DCIT, Cir- 2011-12 Ahd 2(1)(1), Ahd 6 2625/Ahd/2015 ACIT, Cir- GHCL Ltd., 2011-12 2(1)(1), Ahd Ahd 7 1120/Ahd/2017 ACIT, Cir- GHCL Ltd., 20…

GHCL LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-4,, AHMEDABAD

ITA 1042/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10

For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &

Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. No. ITA No. Appellant Respondent A.Y. 1 976/Ahd/2014 Dy. CIT, Cir-4, GHCL Ltd.,Ahd 2009-10 Ahd 2 1042/Ahd/2014 GHCL Ltd., Dy. CIT, Cir-4, 2009-10 Ahd Ahd 3 302/Ahd/2015 DCIT, Cir- GHCL Ltd., 2010-11 2(1)(1), Ahd Ahd 4 82/Ahd/2015 GHCL Ltd., JCIT, Range-4, 2010-11 Ahd Ahd 5 2279/Ahd/2015 GHCL Ltd., DCIT, Cir- 2011-12 Ahd 2(1)(1), Ahd 6 2625/Ahd/2015 ACIT, Cir- GHCL Ltd., 2011-12 2(1)(1), Ahd Ahd 7 1120/Ahd/2017 ACIT, Cir- GHCL Ltd., 20…

GIESECKE & DEVRIENT INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed partly for statistical purposes

ITA 3865/DEL/2015[2010-11]Status: DisposedITAT Delhi01 May 2020AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kant

Section 143(3)Section 144CSection 92C(2)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.3865/Del./2015 Assessment Year: 2010-11 M/s. Giesecke & Devrient Vs. DCIT, India Pvt. Ltd., Circle-10(1), Corporate Officer-Plot #57, New Delhi Sector-44, Gurgaon PAN:AABCG4223D (Appellant) (Respondent) Assessee by Shri Harpreet Singh Ajmani, Adv. & Shri Rohan Khare, Adv. Department by Shri Surender Pal, CIT(DR) Date of hearing 03.02.2020 Date of pronouncement 01.05.2020 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against fi…

SHRI JOGENDRA L. BHATI,AHMEDABAD vs. DY. CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 2136/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad05 Apr 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ Ita No. 2136/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Shri Jogendra L. Bhati Dcit, Cir.3(1)(1) 315, Nilkanth Palace-B Vs Ahmedabad. 100 Ft. Road Anandnagar Road Satellite Ahmedabad 380 015. Pan : Ahcpn 0228 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Ar Revenue By : Shri Vinod Tanwani, Sr.Dr

For Appellant: Shri S.N. Soparkar, ARFor Respondent: Shri Vinod Tanwani, Sr.DR

Section 143(2)Section 195Section 40Section 9

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 2136/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Shri Jogendra L. Bhati DCIT, Cir.3(1)(1) 315, Nilkanth Palace-B Vs Ahmedabad. 100 ft. Road Anandnagar Road Satellite Ahmedabad 380 015. PAN : AHCPN 0228 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar, AR Revenue by : Shri Vinod Tanwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 11/03/2019 घोषणा क" तार"ख /Date of Pr…

GIESECKE & DEVRIENT (INDIA) PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal is partly allowed

ITA 2544/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Mar 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2009-10

Section 143(3)Section 144CSection 144C(10)

…In the Income-Tax Appellate Tribunal, Delhi Bench ’I-2’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2009-10 Giesecke & Devrient (India) vs. DCIT, Circle 12(1), Private Ltd, Plot No. 57, Sector-44, New Delhi. Gurgaon PAN- AABCG 4223D (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Adv. Sh. Harpreet Singh Ajmaini, Adv. Sh. Rohan Khare, Adv. Respondent by Sh. H.K. Choudhary, CIT/DR Date of Hearing 08.01.2019 Date of Pronouncement 29.03.2019 ORDER Per L.P. Sahu, A.M.: This appeal by the assessee is directed against the final Assessment O…

DCIT, CIRCLE-2 (1)(2),, AHMEDABAD vs. M/S. JAGSON COLORCHEM LTD.,, AHMEDABAD

In the result, both the appeals of the revenue and the cross objection of the assessee are dismissed

ITA 112/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad08 Feb 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Madhumita Royआयकर अपील सं. Ita No.112/Ahd/2017 With Co No. 32/Ahd/2017 "नधा"रण वष" /Asstt. Years: 2013-14

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri Karan Shah, A.R

Section 195Section 37Section 37(1)Section 40

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘D’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं. ITA No.112/Ahd/2017 WITH CO No. 32/Ahd/2017 "नधा"रण वष" /Asstt. Years: 2013-14 DCIT Vs. M/s. Jagson Colorchem Cir. 2(1)(2), Ahmedabad Ltd. 1st Floor Navjivan Trust 5601/1,PhaseII, Building, GIDC,Vatva, Ahmedabad-380 014 Ahmedabad-382445 PAN- AAACJ7664C Appellant/ Respondent Respondent / Cross Objector Assessee by : Shri Lalit P. Jain, Sr. D.R Revenue by : Shri Karan Shah, A.R सुनवाई क" तार"ख / Date of H…

DCIT,CIRCLE-15(2), KOLKATA, KOLKATA vs. M/S L.G.W. LIMITED, NORTH 24 PARGANAS

Appeal is dismissed

ITA 1786/KOL/2016[2012-13]Status: DisposedITAT Kolkata05 Oct 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-15(2), V/S. M/S L.G.W. Ltd., 10, Shantipally, Em Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6Th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [Pan No.Aaacl 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, Cit- अपीलाथ" क" ओर से/By Appellant Dr Shri A.K. Tibrerwal, Ar ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क" तार"ख/Date Of Hearing 05-10-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Is Directed Against The Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 29.06.2016, Passed In Case No.47/Cit(A)-5/Cir.14(1)/15-16, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties Case File Perused. 2. The Revenue’S First Substantive Ground Challenges Correctness Of The Cit(A)’S Action Reversing Assessment Findings Disallowing The Taxpayer’S Commission Payments Made To Foreign Export Agents Amounting To ₹257,60,898/- For Non Deduction Of Tds U/S 40(A)(I) As Follows:- “1. Commission To Foreign Agents - Rs.2,57,60,898/- The Ao Has Added Sum Of Rs.2,57,60,898/- By Holding That The Said Amounts Were Paid To Foreign Agents Without Deduction Of Tds U/S.195. The Addition Has Been Made U/S

Section 1Section 143(3)Section 195Section 40Section 9Section 9(1)Section 9(1)(vi)

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 DCIT, Circle-15(2), V/s. M/s L.G.W. Ltd., 10, Shantipally, EM Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [PAN No.AAACL 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, CIT- अपीलाथ" क" ओर से/By Appellant DR Shri A.K. Tibrerwal, AR ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क"…

THE DY. CIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT MICROWAX LTD.,, AHMEDABAD

In the result, Revenue’s appeal stands dismissed

ITA 2503/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad24 May 2018AY 2013-14

Bench: Shri Waseem Ahmed & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.2503/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2013-14) Dcit, M/S. Gujarat Microwax बनाम/ Cir – 2(1)(1), Pvt. Ltd., Vs. Ahmedabad. 401 & 02, Sarthik Square, Sarkhej Gandhinagar Highway, Bodakdev, Ahmedabad – 380 054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacg 5593 P .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Dr. Jayant Jhveri, Sr.D.R. ""यथ" क" ओर से/Respondent By : Shri G.C. Pipara, C.A.

For Appellant: Dr. Jayant Jhveri, Sr.D.RFor Respondent: Shri G.C. Pipara, C.A

Section 195Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘lh lhlh lh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD ds le{kA LoZJh oZJh oZJh olhe vgen oZJh olhe vgen olhe vgen] ys[kk lnL; ,oa olhe vgen ] ys[kk lnL; ,oa ] ys[kk lnL; ,oa egkohj izlkn ] ys[kk lnL; ,oa egkohj izlkn egkohj izlkn] U;kf;d lnL; egkohj izlkn ] U;kf;d lnL; ] U;kf;d lnL; ds le{kA ] U;kf;d lnL; ds le{kA ds le{kA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.2503/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2013-14) DCIT, M/s. Gujarat Microwax बनाम/ Cir – 2(1)(1), Pvt. Ltd., Vs…

ACIT v. Evergreen International Ltd.

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