Anand Transport (P.) Ltd. v. ACIT

370 ITR 524High Court2015#12746 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 153Section 270ASection 44B

Judgments citing Anand Transport (P.) Ltd. v. ACIT

JALDHI OVERSEAS PTE. LTD.,SINGAPORE vs. ACIT/DCIT, INTERNATIONAL TAXATION-1(2), CHENNAI

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

ITA 366/CHNY/2025[2022-23]Status: DisposedITAT Chennai19 Aug 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.366/Chny/2025 िनधा"रण वष"/Assessment Year: 2022-23 V. Jaldhi Overseas Pte. Ltd., The Assistant Commissioner Of #25-60, Tong Eng Building, 101, Cecil Income Tax, International Street, Singapore 069533. Taxation, Dcit, Intl. Tax 1(2), C/O. Bothra Shipping Services Private Chennai. Limited, Vasundhara, 9Th Floor, Unit-A, 2/7 Sarat Bose Road, L.R. Sarani S.O., Kalkata, West Bengal 700 020. [Pan: Aadcj0165F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Ashik Shah, C.A. ""थ" की ओर से /Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाईकीतारीख/Date Of Hearing : 13.08.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.08.2025 आदेश / O R D E R Per Manu Kumar Giri, Jm:

For Appellant: Shri Ashik Shah, C.AFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 153Section 44B

…, since Appellant is a tax resident of Singapore (Refer Tax Residency Certificate enclosed in page 14 of paper book).  In this connection, the Appellant relies upon the ruling of the Hon'ble Jurisdictional High Court in the case of Anand Transport (P.) Ltd. (370 ITR 524) (refer Page 157 of case law compilation) wherein it was held that the income of the Appellant from shipping operations in India are not taxable by virtue of Article 8 of the India- Singapore DTAA.  Further, it has also been held by the Learned Commissioner of Income Tax (Appeals) in the case of Bothra Shipping Services Private Limited (refer Pa…

ACIT, NEW DELHI vs. M/S. KAPOOR INDUSTRIES, NEW DELHI

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…hich shows that AO is wrong when he is equating such incidental services to the nature of technical consultancy. In this regard, Ld. AR placed reliance on the following judicial decisions: (i) Anand Transport P. Ltd. v. Asst. Commissioner of Income Tax (2015) 370 ITR 524 (Mad) (ii) Asst. Commissioner of Income Tax vs. Lohia Starlinger Ltd. (2014) 65 SOT 155 (Luk.) (Trib.) (iii) Dy. CIT vs. I.M. Gears (P) Ltd. (2014) 65 SOT 303 (Chen.) (Trib.) (iv) Asst. CIT vs. Karmin International (2015) 152 ITD 276 (Luk.) (Trib.) 4.3 It has been submitted that withdrawals of circulars as discussed by the AO in the order not ma…

ACIT, NEW DELHI vs. M/S. KAPOOR INDUSTRIES, NEW DELHI

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…hich shows that AO is wrong when he is equating such incidental services to the nature of technical consultancy. In this regard, Ld. AR placed reliance on the following judicial decisions: (i) Anand Transport P. Ltd. v. Asst. Commissioner of Income Tax (2015) 370 ITR 524 (Mad) (ii) Asst. Commissioner of Income Tax vs. Lohia Starlinger Ltd. (2014) 65 SOT 155 (Luk.) (Trib.) (iii) Dy. CIT vs. I.M. Gears (P) Ltd. (2014) 65 SOT 303 (Chen.) (Trib.) (iv) Asst. CIT vs. Karmin International (2015) 152 ITD 276 (Luk.) (Trib.) 4.3 It has been submitted that withdrawals of circulars as discussed by the AO in the order not ma…

M/S. ANAND TRANSPORT,CHENNAI vs. DCIT, CHENNAI

In the result, the Revenue’s appeals in I

ITA 2299/CHNY/2016[2011-12]Status: DisposedITAT Chennai31 May 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Dr. Milind Madhukar Bhusari, CIT
Section 195(1)Section 195ASection 40

…A of the Act before the Assessing Officer. 4. On the contrary, Shri G. Baskar, the Ld.counsel for the assessee, submitted that the very same issue was considered by the Madras High Court in the assessee's own case in Anand Transport (P.) Ltd. v. ACIT (2015) 370 ITR 524. The Madras High Court found that an identical payment made to M/s Jaldhi Overseas Pvt. Ltd. was held to be not falling within the ambit to deduct tax. In view of this decision of Madras High Court, according to the Ld. counsel, the CIT(Appeals) has rightly deleted the addition made by the Assessing Officer. 4 I.T.A. Nos.2293 & 2294/Mds/16 I…

M/S. ANAND TRANSPORT,CHENNAI vs. DCIT, CHENNAI

In the result, the Revenue’s appeals in I

ITA 2298/CHNY/2016[2010-11]Status: DisposedITAT Chennai31 May 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Dr. Milind Madhukar Bhusari, CIT
Section 195(1)Section 195ASection 40

…A of the Act before the Assessing Officer. 4. On the contrary, Shri G. Baskar, the Ld.counsel for the assessee, submitted that the very same issue was considered by the Madras High Court in the assessee's own case in Anand Transport (P.) Ltd. v. ACIT (2015) 370 ITR 524. The Madras High Court found that an identical payment made to M/s Jaldhi Overseas Pvt. Ltd. was held to be not falling within the ambit to deduct tax. In view of this decision of Madras High Court, according to the Ld. counsel, the CIT(Appeals) has rightly deleted the addition made by the Assessing Officer. 4 I.T.A. Nos.2293 & 2294/Mds/16 I…

ACIT, CHENNAI vs. M/S. ANAND TRANSPORT, CHENNAI

In the result, the Revenue’s appeals in I

ITA 2294/CHNY/2016[2011-12]Status: DisposedITAT Chennai31 May 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Dr. Milind Madhukar Bhusari, CIT
Section 195(1)Section 195ASection 40

…A of the Act before the Assessing Officer. 4. On the contrary, Shri G. Baskar, the Ld.counsel for the assessee, submitted that the very same issue was considered by the Madras High Court in the assessee's own case in Anand Transport (P.) Ltd. v. ACIT (2015) 370 ITR 524. The Madras High Court found that an identical payment made to M/s Jaldhi Overseas Pvt. Ltd. was held to be not falling within the ambit to deduct tax. In view of this decision of Madras High Court, according to the Ld. counsel, the CIT(Appeals) has rightly deleted the addition made by the Assessing Officer. 4 I.T.A. Nos.2293 & 2294/Mds/16 I…

ACIT, CHENNAI vs. M/S. ANAND TRANSPORT, CHENNAI

In the result, the Revenue’s appeals in I

ITA 2293/CHNY/2016[2010-11]Status: DisposedITAT Chennai31 May 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Dr. Milind Madhukar Bhusari, CIT
Section 195(1)Section 195ASection 40

…A of the Act before the Assessing Officer. 4. On the contrary, Shri G. Baskar, the Ld.counsel for the assessee, submitted that the very same issue was considered by the Madras High Court in the assessee's own case in Anand Transport (P.) Ltd. v. ACIT (2015) 370 ITR 524. The Madras High Court found that an identical payment made to M/s Jaldhi Overseas Pvt. Ltd. was held to be not falling within the ambit to deduct tax. In view of this decision of Madras High Court, according to the Ld. counsel, the CIT(Appeals) has rightly deleted the addition made by the Assessing Officer. 4 I.T.A. Nos.2293 & 2294/Mds/16 I…

ACIT, CHENNAI vs. ANAND TRANSPORT, CHENNAI

In the result, the Revenue’s appeals in I

ITA 1269/CHNY/2013[2009-10]Status: DisposedITAT Chennai31 May 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Dr. Milind Madhukar Bhusari, CIT
Section 195(1)Section 195ASection 40

…A of the Act before the Assessing Officer. 4. On the contrary, Shri G. Baskar, the Ld.counsel for the assessee, submitted that the very same issue was considered by the Madras High Court in the assessee's own case in Anand Transport (P.) Ltd. v. ACIT (2015) 370 ITR 524. The Madras High Court found that an identical payment made to M/s Jaldhi Overseas Pvt. Ltd. was held to be not falling within the ambit to deduct tax. In view of this decision of Madras High Court, according to the Ld. counsel, the CIT(Appeals) has rightly deleted the addition made by the Assessing Officer. 4 I.T.A. Nos.2293 & 2294/Mds/16 I…

Anand Transport (P.) Ltd. v. ACIT (370 ITR 524) — Cited in 8 Judgments | BharatTax