Armyesh Global v. Asstt. CIT

51 SOT 564Income Tax Appellate Tribunal2012#2976 most cited

What is Armyesh Global v. Asstt. CIT authority for?

Export commission earned by a foreign commission agent is not taxable in India and is not in the nature of technical or managerial services, even if the Assessing Officer tries to invoke definitions of technical services.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Also referred to as

Armyesh Global v. Asstt. CIT · 51 SOT 564 · export commission · foreign commission agent · not taxable in India · technical services · managerial services · non-resident income · international taxation

Also reported as

21 Taxmann.com 130

Judgments citing Armyesh Global v. Asstt. CIT

Mr. Sanjeev Gupta, New Delhi vs. Addl.CIT, New Delhi

In the result, ground No. 3 and 4 With respect to the disallowance of export commission of the appeal of the assessee are allowed

ITA 3366/DEL/2014[2010-11]Status: DisposedITAT Delhi02 Jan 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishisanjeev Gupta, Vs. Addl. Cit, E-31, Kamla Nagar, Range-20, New Delhi New Delhi Pan:Ahcpg7326A (Appellant) (Respondent)

For Appellant: Shri Satish Aggarwal, CAFor Respondent: Shri Kaushlendra Tiwari, Sr. DR
Section 143Section 195Section 40Section 5Section 5(2)(b)Section 9Section 9(1)(i)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Sanjeev Gupta, Vs. Addl. CIT, E-31, Kamla Nagar, Range-20, New Delhi New Delhi PAN:AHCPG7326A (Appellant) (Respondent) Assessee by : Shri Satish Aggarwal, CA Revenue by: Shri Kaushlendra Tiwari, Sr. DR Date of Hearing 24/10/2017 Date of pronouncement 02/01/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A)- XXII, dated 14/03/2014 for the Assessment Year 2010-11. 2. The assessee has raised the follo…

M/S.Kannan Devan Hills Plantations Co. P. Ltd, Munnar vs. The ACIT, Trivandrum

In the result, the appeals filed by the assessee are allowed and the appeals filed

ITA 91/COCH/2017[2012-13]Status: DisposedITAT Cochin01 Jan 2018AY 2012-13

Bench: S/Shri George George K., Jm & Manjunatha G., Am

Section 80I

…ove view, we refer to the following judicial pronouncements: i) Homefashions vs. ACIT ( I.T.A. No. 52/Coch/2015 dated 10/12/2015 ITAT Cochin) ii) CEAT International vs. CIT 237 ITR 859 (Bom.) iii) CIT vs. Toshoku Ltd. 125 ITR 525 (SC) iv) Armayesh Global 51 SOT 564 (Mumbai ITAT) v) Ardeshi and Cursetjee Sons Ltd. 7 DTR 51 (Mumbai ITAT) 12.4 For aforesaid reasons, we confirm the order of the CIT(A) on this issue. Thus ground No. 6 raised by the Revenue in I.T.A. No. 131/Coch/2017 is dismissed. 13. The seventh issue is with regard to the taxability of income from electricity operations. This issue is conn…

M/S.Kannan Devan Hills Plantations Co. P. Ltd, Munnar vs. The ACIT, Cochin

In the result, the appeals filed by the assessee are allowed and the appeals filed

ITA 78/COCH/2017[2011-12]Status: DisposedITAT Cochin01 Jan 2018AY 2011-12

Bench: S/Shri George George K., Jm & Manjunatha G., Am

Section 80I

…ove view, we refer to the following judicial pronouncements: i) Homefashions vs. ACIT ( I.T.A. No. 52/Coch/2015 dated 10/12/2015 ITAT Cochin) ii) CEAT International vs. CIT 237 ITR 859 (Bom.) iii) CIT vs. Toshoku Ltd. 125 ITR 525 (SC) iv) Armayesh Global 51 SOT 564 (Mumbai ITAT) v) Ardeshi and Cursetjee Sons Ltd. 7 DTR 51 (Mumbai ITAT) 12.4 For aforesaid reasons, we confirm the order of the CIT(A) on this issue. Thus ground No. 6 raised by the Revenue in I.T.A. No. 131/Coch/2017 is dismissed. 13. The seventh issue is with regard to the taxability of income from electricity operations. This issue is conn…

M/S.Kannan Devan Hills Plantations Co. P. Ltd, Munnar vs. The ACIT, Cochin

In the result, the appeals filed by the assessee are allowed and the appeals filed

ITA 77/COCH/2017[2010-11]Status: DisposedITAT Cochin01 Jan 2018AY 2010-11

Bench: S/Shri George George K., Jm & Manjunatha G., Am

Section 80I

…ove view, we refer to the following judicial pronouncements: i) Homefashions vs. ACIT ( I.T.A. No. 52/Coch/2015 dated 10/12/2015 ITAT Cochin) ii) CEAT International vs. CIT 237 ITR 859 (Bom.) iii) CIT vs. Toshoku Ltd. 125 ITR 525 (SC) iv) Armayesh Global 51 SOT 564 (Mumbai ITAT) v) Ardeshi and Cursetjee Sons Ltd. 7 DTR 51 (Mumbai ITAT) 12.4 For aforesaid reasons, we confirm the order of the CIT(A) on this issue. Thus ground No. 6 raised by the Revenue in I.T.A. No. 131/Coch/2017 is dismissed. 13. The seventh issue is with regard to the taxability of income from electricity operations. This issue is conn…

The ACIT, Cochin vs. M/S. Kannan Devan Hills Plantations Co., P. Ltd, Idukki

In the result, the appeals filed by the assessee are allowed and the appeals filed

ITA 164/COCH/2017[2012-13]Status: DisposedITAT Cochin01 Jan 2018AY 2012-13

Bench: S/Shri George George K., Jm & Manjunatha G., Am

Section 80I

…ove view, we refer to the following judicial pronouncements: i) Homefashions vs. ACIT ( I.T.A. No. 52/Coch/2015 dated 10/12/2015 ITAT Cochin) ii) CEAT International vs. CIT 237 ITR 859 (Bom.) iii) CIT vs. Toshoku Ltd. 125 ITR 525 (SC) iv) Armayesh Global 51 SOT 564 (Mumbai ITAT) v) Ardeshi and Cursetjee Sons Ltd. 7 DTR 51 (Mumbai ITAT) 12.4 For aforesaid reasons, we confirm the order of the CIT(A) on this issue. Thus ground No. 6 raised by the Revenue in I.T.A. No. 131/Coch/2017 is dismissed. 13. The seventh issue is with regard to the taxability of income from electricity operations. This issue is conn…

The ACIT, Cochin vs. M/S. Kannan Devan Hills Plantations Co., P. Ltd, Idukki

In the result, the appeals filed by the assessee are allowed and the appeals filed

ITA 163/COCH/2017[2011-12]Status: DisposedITAT Cochin01 Jan 2018AY 2011-12

Bench: S/Shri George George K., Jm & Manjunatha G., Am

Section 80I

…ove view, we refer to the following judicial pronouncements: i) Homefashions vs. ACIT ( I.T.A. No. 52/Coch/2015 dated 10/12/2015 ITAT Cochin) ii) CEAT International vs. CIT 237 ITR 859 (Bom.) iii) CIT vs. Toshoku Ltd. 125 ITR 525 (SC) iv) Armayesh Global 51 SOT 564 (Mumbai ITAT) v) Ardeshi and Cursetjee Sons Ltd. 7 DTR 51 (Mumbai ITAT) 12.4 For aforesaid reasons, we confirm the order of the CIT(A) on this issue. Thus ground No. 6 raised by the Revenue in I.T.A. No. 131/Coch/2017 is dismissed. 13. The seventh issue is with regard to the taxability of income from electricity operations. This issue is conn…

M/S. Panasonic Energy India Co.Ltd, Vadodara vs. The Pr. CIT-2, Baroda

In the result, the appeal is allowed

ITA 1534/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad26 Sept 2017AY 2009-10
Section 143(3)Section 195Section 263Section 40Section 5Section 9

…with materially similar question dealing with taxability of income in the hands of non-resident commission agents, representing Indian principal, in which similar activities were said to have been performed. In the case of Armyesh Global v. Asstt. CIT [2012] 51 SOT 564/21 taxmann.com 130 (Mum.), the coordinate bench has, inter alia, observed as follows: '16. We have considered the issue and examined the facts on record. The learned Assessing Officer tried to invoke the definitions of technical services on the commission paid to the foreign company. The reason being that commission payment to non-resident is not…

M/S. Inox India Ltd., Baroda vs. The Pr. CIT-1, Vadodara

In the result, the appeal is allowed

ITA 1391/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad25 Sept 2017AY 2010-11
Section 143Section 143(3)Section 195Section 195(1)Section 263Section 40Section 5

…with materially similar question dealing with taxability of income in the hands of non-resident commission agents, representing Indian principal, in which similar activities were said to have been performed. In the case of Armyesh Global v. Asstt. CIT [2012] 51 SOT 564/21 taxmann.com 130 (Mum.), the coordinate bench has, inter alia, observed as follows: '16. We have considered the issue and examined the facts on record. The learned Assessing Officer tried to invoke the definitions of technical services on the commission paid to the foreign company. The reason being that commission payment to non-resident is not…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

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

ITA 468/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2008-09
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…with materially similar question dealing with taxability of income in the hands of non-resident commission agents, representing Indian principal, in which similar activities were said to have been performed. In the case of Armyesh Global v. Asstt. CIT [2012] 51 SOT 564/21 taxmann.com 130 (Mum.), the coordinate bench has, inter alia, observed as follows: '16. We have considered the issue and examined the facts on record. The learned Assessing Officer tried to invoke the definitions of technical services on the commission paid to the foreign company. The reason being that commission payment to non-resident is not…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

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

ITA 467/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2007-08
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…with materially similar question dealing with taxability of income in the hands of non-resident commission agents, representing Indian principal, in which similar activities were said to have been performed. In the case of Armyesh Global v. Asstt. CIT [2012] 51 SOT 564/21 taxmann.com 130 (Mum.), the coordinate bench has, inter alia, observed as follows: '16. We have considered the issue and examined the facts on record. The learned Assessing Officer tried to invoke the definitions of technical services on the commission paid to the foreign company. The reason being that commission payment to non-resident is not…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1), Ahmedabad

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

ITA 364/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2008-09
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…with materially similar question dealing with taxability of income in the hands of non-resident commission agents, representing Indian principal, in which similar activities were said to have been performed. In the case of Armyesh Global v. Asstt. CIT [2012] 51 SOT 564/21 taxmann.com 130 (Mum.), the coordinate bench has, inter alia, observed as follows: '16. We have considered the issue and examined the facts on record. The learned Assessing Officer tried to invoke the definitions of technical services on the commission paid to the foreign company. The reason being that commission payment to non-resident is not…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1), Ahmedabad

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

ITA 363/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2007-08
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…with materially similar question dealing with taxability of income in the hands of non-resident commission agents, representing Indian principal, in which similar activities were said to have been performed. In the case of Armyesh Global v. Asstt. CIT [2012] 51 SOT 564/21 taxmann.com 130 (Mum.), the coordinate bench has, inter alia, observed as follows: '16. We have considered the issue and examined the facts on record. The learned Assessing Officer tried to invoke the definitions of technical services on the commission paid to the foreign company. The reason being that commission payment to non-resident is not…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

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

ITA 2394/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2009-10
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…with materially similar question dealing with taxability of income in the hands of non-resident commission agents, representing Indian principal, in which similar activities were said to have been performed. In the case of Armyesh Global v. Asstt. CIT [2012] 51 SOT 564/21 taxmann.com 130 (Mum.), the coordinate bench has, inter alia, observed as follows: '16. We have considered the issue and examined the facts on record. The learned Assessing Officer tried to invoke the definitions of technical services on the commission paid to the foreign company. The reason being that commission payment to non-resident is not…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The ACIT, Circle-4, Ahmedabad

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

ITA 2371/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2009-10
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…with materially similar question dealing with taxability of income in the hands of non-resident commission agents, representing Indian principal, in which similar activities were said to have been performed. In the case of Armyesh Global v. Asstt. CIT [2012] 51 SOT 564/21 taxmann.com 130 (Mum.), the coordinate bench has, inter alia, observed as follows: '16. We have considered the issue and examined the facts on record. The learned Assessing Officer tried to invoke the definitions of technical services on the commission paid to the foreign company. The reason being that commission payment to non-resident is not…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 634/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2011-12

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

Section 143(3)Section 195(2)Section 40

…with materially similar question dealing with taxability of income in the hands of non-resident commission agents, representing Indian principal, in which similar activities were said to have been performed. In the case of Armyesh Global v. Asstt. CIT [2012] 51 SOT 564/21 taxmann.com 130 (Mum.), the coordinate bench has, inter alia, observed as follows: '16. We have considered the issue and examined the facts on record. The learned Assessing Officer tried to invoke the definitions of technical services on the commission paid to the foreign company. ITA No.634 & CO No.103/Ahd/2015 DCIT vs. Astral Pharmaceutical…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 633/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2008-09

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

Section 143(3)Section 195(2)Section 40

…with materially similar question dealing with taxability of income in the hands of non-resident commission agents, representing Indian principal, in which similar activities were said to have been performed. In the case of Armyesh Global v. Asstt. CIT [2012] 51 SOT 564/21 taxmann.com 130 (Mum.), the coordinate bench has, inter alia, observed as follows: '16. We have considered the issue and examined the facts on record. The learned Assessing Officer tried to invoke the definitions of technical services on the commission paid to the foreign company. The reason being that commission payment to non-resident is not…

Agra Engineering Co., Mumbai vs. Addl CIT RG 12(3), Mumbai

In the result, all the appeals filed by the assessee are hereby

ITA 2176/MUM/2013[2009-10]Status: DisposedITAT Mumbai23 Sept 2016AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1264/Mum/2011, I.T.A.No.736/Mum/2012 & 2176/Mum/2013 ("नधा"रण वष" / Assessment Year: 2007-08, 2008-09 & 2009-10) M/S. Agra Engineering Co. Dy. Commissioner Of बनाम/ C/5, Laxmi Towers, Income Tax 12(3) Vs. 6Th Floor, Bkc, Bandra(East) Aayakar Bhavan, 1St Floor, Mumbai - 400051 R.No.137, M.K.Road, Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafa2297H

For Appellant: Shri Narayan AtalFor Respondent: Shri B.D.Naik
Section 142(1)Section 143(1)Section 143(2)Section 40

…bai), CIT Vs. Gujarat Reclaim & Rubber Product Ltd. IT Appeal No.2116 of 2013 with IT Appeal No.169 of 2014 (Bombay High I.T.A. No.1264/Mum/2011,736/Mum/2012& 2176/Mum/2013 A.Y. 2007-08, 2008-09 & 2009-10 Court) and Armayesh Global Vs. ACIT, 12(3), Mumbai – 51 SOT 564 (ITAT-Mumbai) and CIT Vs. EON Technologies Pvt. Ltd. 343 ITR 366 (Delhi High Court). It is also argued that the learned CIT(A) has wrongly arrived at this conclusion that the Commission paid to the various persons is in managerial in nature, therefore the TDS is required to be deducted in accordance with law but the said finding is not justifiable…

Agra Engineering Co., Mumbai vs. Asst CIT 12(3), Mumbai

In the result, all the appeals filed by the assessee are hereby

ITA 1264/MUM/2011[2007-08]Status: DisposedITAT Mumbai23 Sept 2016AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1264/Mum/2011, I.T.A.No.736/Mum/2012 & 2176/Mum/2013 ("नधा"रण वष" / Assessment Year: 2007-08, 2008-09 & 2009-10) M/S. Agra Engineering Co. Dy. Commissioner Of बनाम/ C/5, Laxmi Towers, Income Tax 12(3) Vs. 6Th Floor, Bkc, Bandra(East) Aayakar Bhavan, 1St Floor, Mumbai - 400051 R.No.137, M.K.Road, Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafa2297H

For Appellant: Shri Narayan AtalFor Respondent: Shri B.D.Naik
Section 142(1)Section 143(1)Section 143(2)Section 40

…bai), CIT Vs. Gujarat Reclaim & Rubber Product Ltd. IT Appeal No.2116 of 2013 with IT Appeal No.169 of 2014 (Bombay High I.T.A. No.1264/Mum/2011,736/Mum/2012& 2176/Mum/2013 A.Y. 2007-08, 2008-09 & 2009-10 Court) and Armayesh Global Vs. ACIT, 12(3), Mumbai – 51 SOT 564 (ITAT-Mumbai) and CIT Vs. EON Technologies Pvt. Ltd. 343 ITR 366 (Delhi High Court). It is also argued that the learned CIT(A) has wrongly arrived at this conclusion that the Commission paid to the various persons is in managerial in nature, therefore the TDS is required to be deducted in accordance with law but the said finding is not justifiable…

Pahilajrai Jaikishan, Mumbai vs. DCIT 19(3), Mumbai

In the result, the appeal is allowed

ITA 994/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…hat there is nothing on record to suggest that these agents were providing managerial, technical or consultancy services and the agreement was for providing non-technical services . The CIT(A) referred to the decision of the Mumbai Tribunal in Armayesh Global 51 SOT 564(Mum.) and Mumbai Special Bench decision in Mahindra and Mahindra Limited (2009) 122 TTJ 577(Mum-SB.) whereby it was held that where for procuring export orders , the taxpayer was using services of & ITA No. 994/Mum/2014 overseas commission agent, it was only acting as an agent on commission basis and has not provided any managerial/technical servi…

Asst CIT 19(3), Mumbai vs. Pahilajrai Jaikishin, Mumbai

In the result, the appeal is allowed

ITA 1562/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…hat there is nothing on record to suggest that these agents were providing managerial, technical or consultancy services and the agreement was for providing non-technical services . The CIT(A) referred to the decision of the Mumbai Tribunal in Armayesh Global 51 SOT 564(Mum.) and Mumbai Special Bench decision in Mahindra and Mahindra Limited (2009) 122 TTJ 577(Mum-SB.) whereby it was held that where for procuring export orders , the taxpayer was using services of & ITA No. 994/Mum/2014 overseas commission agent, it was only acting as an agent on commission basis and has not provided any managerial/technical servi…