Additional Director of Income Tax (IT) v. Mark & Spencer Reliance India (P) Ltd.

38 Taxmann.com 190Reported decision2013#5521 most cited

What is Additional Director of Income Tax (IT) v. Mark & Spencer Reliance India (P) Ltd. authority for?

Part reimbursement of expenses does not constitute income if the services rendered are under the direct control and supervision of the recipient.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Mark & Spencer Reliance India · part reimbursement of expenses · no income element · services under direct control · section 194LD · section 270A(2)(a) · section 9(i)(vii) · section 194L · section 270A(6) · section 270A(2) · service PE · section 195(1) · section 270A(9) · section 195(2) · section 197

Issues it is cited on

section 194ldsection 270a(2)(a)section 9(i)(vii)section 9(i)section 194lsection 270a(6)section 270a(2)service pesection 195(1)section 270a(9)section 195(2)section 197

Judgments citing Additional Director of Income Tax (IT) v. Mark & Spencer Reliance India (P) Ltd.

Morgan Stanley Asia ( Sinapore) Ptc., Mumbai vs. DDIT (It) 4(1), Mumbai

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

ITA 8595/MUM/2010[2006-07]Status: DisposedITAT Mumbai06 Jul 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Sunil M. Lala &For Respondent: Saurabh Deshpande, DR
Section 143(3)Section 144Section 9(1)(vii)

…of FTS but as salary in the hands of the deputed employee only. For this, first we will place reliance on the decision of coordinate bench of this Tribunal in the case of Additional Director of Income Tax (IT) Vs. Mark & Spencer Reliance India (P) Ltd. (2013) 38 Taxmann.com 190 (Mumbai – Trib.). “4.7 The present case is a case of part reimbursement of expenses and therefore there is no income element present in part reimbursement. The services rendered by the four persons deputed to the appellant are assistance in management and set up of business, assistance in property selection and evaluation and leading the r…