Arvind Singh Chauhan v. ITO

42 Taxmann.com 285Income Tax Appellate Tribunal2014#12821 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(3)Section 144C(13)Section 234B Section 234D Section 5(2)Section 6(1)Section 147 Section 15

Issues it is cited on

section 5(2)tax residency certificate section 234d right to receive liable to tax section 90 non-resident double taxation section 234b salary section 234 unexplained investment

Judgments citing Arvind Singh Chauhan v. ITO

KAUSHAL GANPATBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-1(INTL. TAXATION), AHMEDABAD

Appeal of the assessee is allowed

ITA 434/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2019-20

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Shri Dhinal Shah, ARFor Respondent: 04.02.2026

Section 147Section 5Section 5(2)(a)Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER I.T.A. No. 434/Ahd/2025 (Assessment Year: 2019-20) Kaushal Ganpatbhai Patel, Vs. The Income Tax Officer, Post: Rupgadh, Tall: Dholka, Ward-1 Dist: Ahmedabad, (International Taxation), Gujarat-382240 Ahmedabad [PAN No.ASGPP6228D] (Appellant) .. (Respondent) Appellant by : Shri Dhinal Shah, AR Shri Rameshwar P Meena, Sr.DR Respondent by : 04.02.2026 Date of Hearing Date of Pronouncement 09.02.2026 O R D E R PER: ANNAPURNA GUPTA - AM: The present appeal has been filed by the…

SIVAKARTHICK RAMAN,MADURAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE MADURAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 281/CHNY/2025[2022-23]Status: DisposedITAT Chennai07 Jul 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Ms. Preeti Goel, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T

Section 143(3)Section 144C(13)Section 15Section 15(1)(a)Section 234BSection 234DSection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

…e of chargeability to tax under section 4 and the general principle of ascertainment of total income under section 5 of the Act, then there was no purpose in making those sections "subject to the provisions" of the Act". 33. Arvind Singh Chauhan v ITO [2014] 42 Taxmann.com 285(Agra) - An :-21-: ITA. No.:281/Chny/2025 employee has to render the services to get a right to receive a salary and situs of accrual of salary income is the place where the services are rendered. 34. Bombay High Court ruling in the case of Avtar Singh Wadhwan [2001] 247 ITR 260 - Salary accrued outside India where the services were perfo…

PUSPENDU SEKHAR NANDY,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1) INTERNATIONAL TAXATION, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 167/KOL/2024[2016-17]Status: DisposedITAT Kolkata15 May 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 143(3)Section 234BSection 234DSection 5(2)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. No. 167/Kol/2024 Assessment Year: 2016-17 Shri Puspendu Sekhar Nandy Vs. ACIT, IT, Circle-2(1), Kolkata (PAN: AEUPN 1239 C) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 29.04.2025 क" "त"थ Date of Pronouncement/ 15.05.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Nageswar Rao, A. R "नधा"रती क" ओर से For the revenue / रा…

ALAN MOSES MOZES ,MUMBAI vs. THE INCOME TAX OFFICER, WARD-1, INTL. TAXN., AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 542/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Rakesh Kapoor, A.RFor Respondent: Shri Ankit Jain, Sr. DR

Section 10Section 10(4)(ii)Section 5(2)Section 6(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.542/Ahd/2024 (Assessment Year: 2018-19) Alan Moses Mozes, Vs. Income Tax Officer, 402-B Wing, Pappilon Apartment, Ward-1, International Taxation, Jankalyan Nagar, Malad West – Ahmedabad 400095, Mumbai [PAN No.DAXPM4347G] (Appellant) .. (Respondent) Appellant by : Shri Rakesh Kapoor, A.R. Respondent by: Shri Ankit Jain, Sr. DR Date of Hearing 18.07.2024 Date of Pronouncement 24.07.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has…

SHRI SANTANU SANYAL,KOLKATA vs. ACIT, CIR. 2(1), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 41/KOL/2024[2016-17]Status: DisposedITAT Kolkata23 Jul 2024AY 2016-17

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 144Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 41/KOL/2024 Assessment Year: 2016-17 Shri Santanu Sanyal..............................................................Appellant [PAN: AIOPS 0078 A] Vs. ACIT, Cir.-2(1), Kolkata.........................................................Respondent Appearances: Assessee represented by: Nageswar Rao, A/R. Department represented by: P.P. Ba…

SHRI ARINDAM DASGUPTA. ,KOLKATA vs. ACIT, IT-1(1), KOLKATA. , KOLKATA

In the result, appeal of the assessee is allowed

ITA 1127/KOL/2023[2014-15]Status: DisposedITAT Kolkata20 Feb 2024AY 2014-15

Bench: Shri Rajesh Kumar]

Section 143(3)Section 5(2)Section 5(2)(b)Section 6

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “एसएमसी, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member] I.T.A. No. 1127/Kol/2023 Assessment Year: 2014-15 Shri Arindam Dasgupta Vs. ACIT, IT-1(1), Kolkata (PAN: AFDPD 6536 L) Appellant / (अपीलाथ") Respondent / (""यथ") Date of Hearing / सुनवाई 21.12.2023 क" त"थ Date of Pronouncement/ 20.02.2024 आदेश उ%घोषणा क" त"थ For the Appellant/ Shri Nageswar Rao, Sr. Counsel Shri Parth, Advocate नधा+,रती क" ओर से For the Respondent/ Shri Vijay Kumar, Addl. CIT राज"व क" ओर से ORDER / आदेश Per…

ASST CIT 27(2), NAVI MUMBAI vs. MERIT MAGNUM CONSTRUCTION, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 6657/MUM/2016[2010-11]Status: DisposedITAT Mumbai23 Sept 2022AY 2010-11

Bench: Shri Amit Shukla & Shri Gagan Goyal

For Appellant: Sh. Paresh ShapariaFor Respondent: Sh. Mahiita Nair, CIT-DR

Section 292CSection 68Section 69CSection 801BSection 801B(10)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.6655/Mum/2016 (A.Y. 2011-12) ACIT -27(2), Room No. 420, 4th Floor, Tower No.6, Vashi Railway Station Complex, Vashi, Navi Mumbai-400703. ...... Appellant Vs. M/s Merit Magnum Construction, Samruddhi, Office Floor, Plot No. 157, 18th Road, Nr. Ambedkar Garden, Chembur (East), Mumbai-400703. PAN: AACFV9391F ..... Respondent Appellant by : Sh. Paresh Shaparia Respondent by : Sh. Mahiita Nair, CIT-DR Date of hearing : 28/06/2022 Date of pronouncement : 23/09/2022 ORDE…

RAMESH KUMAR ,CHENNAI vs. ITO INTERNATIONAL TAXATION , TUTICORIN

In the result, the appeal of assessee is dismissed

ITA 1979/CHNY/2017[2014-15]Status: DisposedITAT Chennai16 Nov 2017AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JCIT, D.RFor Respondent: 06.11.2017

Section 143(2)Section 6(1)Section 90

…the Act and if other provisions are contrary to provisions of Section 5(2) of the Act, they will have an overriding effect on Section 5(2) of the Act. 2.7 Reliance is also placed on the following decisions in this regard: • Arvind Singh Chauhan v ITO [2014] 42 Taxmann.com 285( Agra) - an employee has to render the services to get a right to receive a salary and situs of accrual of salary income is the place where the services are rendered; • Bombay High Court ruling in the case of Avtar Singh Wadhwan [2001] 247 ITR 260 - salary accrued outside India where the services were performed); 7 • Bombay High Court in…