Adidas Sourcing Ltd. v. ADIT

150 TTJ 801Income Tax Appellate Tribunal2012#13502 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 195Section 40(a)(ia)Section 9(1)(i)Section 9(1)(vii)

Judgments citing Adidas Sourcing Ltd. v. ADIT

SOLVAY S A ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAX CIRCLE 4(2)(2), MUMBAI

In the result, the appeal is partly allowed

ITA 2071/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Oct 2025AY 2022-23
Section 143(3)Section 9(1)(vii)

…A No.2426/Mum/2010)\n3. Springer Verlag GmbH vs. DCIT (ITA Nos.434/Del/2019 and 3826/Del/2019)\n4. ITP Publishing India P. Ltd. vs. ACIT (ITA no. 4407/Mum/2019)\n5. DCIT vs. Campus Eai India P. Ltd. (in ITA No. 355/Del/2021)\n6. Adidas Sourcing Ltd. vs. ADIT (150 TTJ 801)\n7. CIT vs. Kotak Securities Ltd. (383 ITR 1)\n8. CIT vs. Lalitpur Power Generation Co. Ltd. (296 Taxman 372)\n\n9. Ld. Departmental Representative ('Id. DR' for short) strongly relied upon the\nobservations of Id. DRP.\n\n10. We have considered rival submissions in light of judicial precedents cited before\nus and perused the materials on recor…

THE DY. COMMR. OF INCOME TAX, CIR.-3(1), RAJKOT-GUJARAT vs. M/S. SONPAL EXPORTS PVT. LTD., RAJKOT-GUJARAT

In the result, appeal filed by the revenue is dismissed

ITA 29/RJT/2018[2012-13]Status: DisposedITAT Rajkot21 Aug 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 29/Rjt/2018 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Dcit, Circle – 3(1), Vs. M/S. Sonpal Exports Pvt. Ltd. Rajkot Aayakar Bhavan, Room Dhari Bagsara Road, Nr. Ice No. 114, 1St Floor, Race Course Factory, Amreli Ring Road, Rajkot Pan No.: Aajcs0177N (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Praveen Verma, Ld. Cit(Dr) Date Of Hearing : 24/06/2025 Date Of Pronouncement : 21/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am; By Way Of This Appeal, The Revenue, Has Challenged Correctness Of The Order Dated 16.11.2017, Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961, For The Assessment Year 2012-13. Grievances Raised By The Revenue, Which Are Interconnected & Will Be Taken Up Together, Are As Follows: “1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 13,96,33,023/- Holding That Provision Of Section 195 Will Not Be Applicable. 2. On The Facts Of The Case & In Law, The Ld. C.I.T. (A) Erred In Ignoring The Facts That The Assessee Has Failed To Prove The Genuineness Of Foreign Commission Expenses Before The A.O. 3. It Is, Therefore, Prayed That The Order Of The C.I.T. (A) May Be Set Aside & That Of The A.O. Be Restored To The Above Extent. Dcit Vs. M/S. Sonpal Export Pvt. Ltd.

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT(DR)
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 195

…Centre (P) Ltd. vs. CIT (SC) 327 ITR 456 (ii)CIT vs. EON Technology (P) (Ltd) 343 ITR 366 (Delhi HC) (iii)DCIT VS. Divi's Laboratories Ltd. (2011)131 ITD 271 (Hyderabad) (iv)DCIT vs. Angelique International (2013) 55 SOT 226 (Delhi) (v)Adidas Sourcing Limited 150 TTJ 801 (DELHI) (vi)SPAHI Projects Pvt. Ltd., 183 Taxman 92 (AAR) (vii)Linde A.G. vs Income Tax Officer 62 ITD 330 (Mum.) 2017-17 (ix)CEAT International S.A. 37 ITR 859 (Bombay HC) (x)Mainetti (India) Pvt. Ltd 12 taxmann.com 60 (Chennai) DCIT vs. M/s. Sonpal Export Pvt. Ltd. 7. However, the assessing officer rejected the above contention of the assessee…

ADIDAS INDIA MARKETING PVT. LTD.,NEW DELHI vs. NATIONAL E- ASSESSMENT CENTRE, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 487/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Apr 2022AY 2016-17

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Us & Stay Application No.73/Del/2021 (Assessment Year : 2016-17)

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

…are entrepreneurial activities and cannot be taxed in absence of a permanent establishment. The Ld. counsel submitted that issue in dispute is squarely covered by the decision of the Tribunal Delhi bench in the case of a Adidas Sourcing Ltd versus ADIT (2012) 150 TTJ 801, wherein it is held that buying commission paid does not fall within the ambit of the fee for technical services. 7.2 The learned DR, on the other hand, relied on the order of the lower authorities. 7.3 We have heard the rival submission of the parties on the issue in dispute. The identical issue of buying commission in the case of sister conce…

DIGI DRIVES PVT. LTD.,FARIDABAD vs. ACIT, CIRCLE- 1, FARIDABAD

ITA 9056/DEL/2019[2016-17]Status: DisposedITAT Delhi24 Aug 2020AY 2016-17

Bench: Shri Kuldip Singh

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 143Section 195Section 234BSection 40Section 9(1)(vii)

…unal by relying 6 ITA No.9056/Del./2019 upon the decision rendered by Hon’ble Apex Court in the case of GVK Industries Ltd. vs. CIT (supra), decision rendered by the coordinate Bench of the Tribunal in Adidas Sourcing Ltd. vs. ADIT (International Taxation) 150 TTJ 801 (Delhi), decision rendered by Hon’ble Allahabad High Court in case of CIT vs. Model Exims (2014) 363 ITR 66 (All) and decision rendered by Hon’ble Delhi High Court in case of DIT (International Taxation) vs. Panalfa Autolektrik Ltd. 49 taxmann.com 412 (Delhi) reached the conclusion that mere rendering of service of procurement of export order…

ADIDAS INDIA MARKETING PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are allowed partly for statistical purposes

ITA 729/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Jul 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Years: 2011-12 M/S. Adidas India Marketing Vs. Income Tax Officer, Pvt. Ltd., Ward-1(3), Range-1, New C/O Pricewaterhousecoopers Delhi Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) & Assessment Years: 2012-13 M/S. Adidas India Marketing Vs. Dy. Cit, Pvt. Ltd., Circle-1(2), New Delhi C/O Pricewaterhousecoopers Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) Assessee By Shri Kanchan Kaushal, Ar Department By Shri Sanjay I. Bara, Cit(Dr)

Section 144C(8)Section 92B

…are entrepreneurial activities and cannot be taxed in absence of a permanent establishment. The Ld. counsel submitted that issue in dispute is squarely covered by the decision of the Tribunal Delhi bench in the case of a Adidas Sourcing Ltd versus ADIT (2012) 150 TTJ 801, wherein it is held that buying commission paid does not fall within the ambit of the fee for technical services. 7.2 The learned DR, on the other hand, relied on the order of the lower authorities. 7.3 We have heard the rival submission of the parties on the issue in dispute. The identical issue of buying commission in the case of sister concern…

ADIDAS INDIA MARKETING PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, both the appeals of the assessee are allowed partly for statistical purposes

ITA 953/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Jul 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Years: 2011-12 M/S. Adidas India Marketing Vs. Income Tax Officer, Pvt. Ltd., Ward-1(3), Range-1, New C/O Pricewaterhousecoopers Delhi Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) & Assessment Years: 2012-13 M/S. Adidas India Marketing Vs. Dy. Cit, Pvt. Ltd., Circle-1(2), New Delhi C/O Pricewaterhousecoopers Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) Assessee By Shri Kanchan Kaushal, Ar Department By Shri Sanjay I. Bara, Cit(Dr)

Section 144C(8)Section 92B

…are entrepreneurial activities and cannot be taxed in absence of a permanent establishment. The Ld. counsel submitted that issue in dispute is squarely covered by the decision of the Tribunal Delhi bench in the case of a Adidas Sourcing Ltd versus ADIT (2012) 150 TTJ 801, wherein it is held that buying commission paid does not fall within the ambit of the fee for technical services. 7.2 The learned DR, on the other hand, relied on the order of the lower authorities. 7.3 We have heard the rival submission of the parties on the issue in dispute. The identical issue of buying commission in the case of sister concern…

DCIT, NEW DELHI vs. M/S. TEJ INTERNATIONAL PVT. LTD., NEW DELHI

In the result, the appeal of the department stands

ITA 6140/DEL/2014[2011-12]Status: DisposedITAT Delhi20 Jul 2018AY 2011-12

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaay: 2011-12 Dy.Commissioner Of Income Tax, Vs M/S Tej International Pvt. Ltd., Circle 16(1), S-506, Greater Kailash Part-I, New Delhi. New Delhi-110048 (Pan:Aaact0098E) (Appellant) (Respondent) Appellant By: S/Shri Rakesh Gupta, Somil Aggarwal Respondent By: Shri Deepesh Gupta, Advocate

For Appellant: S/Shri Rakesh Gupta, Somil AggarwalFor Respondent: Shri Deepesh Gupta, Advocate
Section 195Section 4Section 40Section 9Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2011-12 Dy.Commissioner of Income Tax, vs M/s Tej International Pvt. Ltd., Circle 16(1), S-506, Greater Kailash Part-I, New Delhi. New Delhi-110048 (PAN:AAACT0098E) (Appellant) (Respondent) Appellant by: S/Shri Rakesh Gupta, Somil Aggarwal Respondent by: Shri Deepesh Gupta, Advocate Date of hearing: 25.04.2018 Date of pronouncement: 20.07.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal is preferred by the department against the order dated…

Adidas Sourcing Ltd. v. ADIT (150 TTJ 801) — Cited in 7 Judgments | BharatTax