AS Glittre v. CIT

91 Taxmann 286Reported decision1997#8092 most cited

What is AS Glittre v. CIT authority for?

Payment of tax under section 172(3)/(4) of the Income-tax Act is treated as advance tax, entitling non-residents to refunds and interest on such refunds in case of regular assessment under section 172(7).

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2022.

Also referred to as

A.S. Glittre v. CIT · section 172 · section 234B · section 234C · section 244A · non-resident · advance tax · refund · interest on refund · regular assessment

Also reported as

225 ITR 739

Judgments citing AS Glittre v. CIT

Pacc Container Line Pte Limited, Singapore Rep by Its Indian Agent M/S J M Baxi & Co, Nellore vs. Income Tax Officers, (International Taxation), Nellore

In the result, all the appeals of the assessee are dismissed

ITA 551/HYD/2021[2018-19]Status: DisposedITAT Hyderabad27 Apr 2022AY 2018-19

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V. RaghuramFor Respondent: Shri T. Sunil Goutam
Section 172Section 194

…M/s. PACC Container Line Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member Sl. ITA No Assessment Appellant / Assessee Respon- No Year dent 1 25/Hyd/2018 2015-16 M/s. PACC Container Line Pvt. Ltd. Singapore, Rep., by its 2 26/Hyd/2018 2015-16 ITO (Inter- 3 27/Hyd/2018 2015-16 Indian Agent M/s. J.M. national 4 550/Hyd/2021 2014-15 Baxi & Co., Taxation), Muthukur, Nellore. 5 551/Hyd/2021 2018-19 Nellore PAN : AAGCP0145G (Agent – AAAFJ5198E) Appellant by : Shri A.V. Raghuram. Respondent by : Shri…

Pacc Container Line Pte Limited, Singapore Rep by Its Indian Agent M/S J M Baxi & Co, Nellore vs. Income Tax Officers, (International Taxation), Nellore

In the result, all the appeals of the assessee are dismissed

ITA 550/HYD/2021[2014-15]Status: DisposedITAT Hyderabad27 Apr 2022AY 2014-15

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V. RaghuramFor Respondent: Shri T. Sunil Goutam
Section 172Section 194

…M/s. PACC Container Line Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member Sl. ITA No Assessment Appellant / Assessee Respon- No Year dent 1 25/Hyd/2018 2015-16 M/s. PACC Container Line Pvt. Ltd. Singapore, Rep., by its 2 26/Hyd/2018 2015-16 ITO (Inter- 3 27/Hyd/2018 2015-16 Indian Agent M/s. J.M. national 4 550/Hyd/2021 2014-15 Baxi & Co., Taxation), Muthukur, Nellore. 5 551/Hyd/2021 2018-19 Nellore PAN : AAGCP0145G (Agent – AAAFJ5198E) Appellant by : Shri A.V. Raghuram. Respondent by : Shri…

Pacc Container Line Pte Limited, Nellore vs. Income Tax Officer, (International Taxation), Nellore

In the result, all the appeals of the assessee are dismissed

ITA 27/HYD/2018[2015-16]Status: DisposedITAT Hyderabad27 Apr 2022AY 2015-16

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V. RaghuramFor Respondent: Shri T. Sunil Goutam
Section 172Section 194

…M/s. PACC Container Line Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member Sl. ITA No Assessment Appellant / Assessee Respon- No Year dent 1 25/Hyd/2018 2015-16 M/s. PACC Container Line Pvt. Ltd. Singapore, Rep., by its 2 26/Hyd/2018 2015-16 ITO (Inter- 3 27/Hyd/2018 2015-16 Indian Agent M/s. J.M. national 4 550/Hyd/2021 2014-15 Baxi & Co., Taxation), Muthukur, Nellore. 5 551/Hyd/2021 2018-19 Nellore PAN : AAGCP0145G (Agent – AAAFJ5198E) Appellant by : Shri A.V. Raghuram. Respondent by : Shri…

Pacc Container Line Pte Limited, Nellore vs. Income Tax Officer, (International Taxation), Nellore

In the result, all the appeals of the assessee are dismissed

ITA 26/HYD/2018[2015-16]Status: DisposedITAT Hyderabad27 Apr 2022AY 2015-16

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V. RaghuramFor Respondent: Shri T. Sunil Goutam
Section 172Section 194

…M/s. PACC Container Line Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member Sl. ITA No Assessment Appellant / Assessee Respon- No Year dent 1 25/Hyd/2018 2015-16 M/s. PACC Container Line Pvt. Ltd. Singapore, Rep., by its 2 26/Hyd/2018 2015-16 ITO (Inter- 3 27/Hyd/2018 2015-16 Indian Agent M/s. J.M. national 4 550/Hyd/2021 2014-15 Baxi & Co., Taxation), Muthukur, Nellore. 5 551/Hyd/2021 2018-19 Nellore PAN : AAGCP0145G (Agent – AAAFJ5198E) Appellant by : Shri A.V. Raghuram. Respondent by : Shri…

Pacc Container Line Pte Limited, Nellor vs. Income Tax Officer, (International Taxation), Nellore

In the result, all the appeals of the assessee are dismissed

ITA 25/HYD/2018[2015-16]Status: DisposedITAT Hyderabad27 Apr 2022AY 2015-16

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V. RaghuramFor Respondent: Shri T. Sunil Goutam
Section 172Section 194

…M/s. PACC Container Line Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member Sl. ITA No Assessment Appellant / Assessee Respon- No Year dent 1 25/Hyd/2018 2015-16 M/s. PACC Container Line Pvt. Ltd. Singapore, Rep., by its 2 26/Hyd/2018 2015-16 ITO (Inter- 3 27/Hyd/2018 2015-16 Indian Agent M/s. J.M. national 4 550/Hyd/2021 2014-15 Baxi & Co., Taxation), Muthukur, Nellore. 5 551/Hyd/2021 2018-19 Nellore PAN : AAGCP0145G (Agent – AAAFJ5198E) Appellant by : Shri A.V. Raghuram. Respondent by : Shri…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

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

ITA 430/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

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

ITA 429/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

Handytankers K/S Agent of F.B. Maersk Tankers C/O Atlantic Shipping Pvt. Ltd., Sikka vs. The Dy. Commr. of Income Tax, (International Taxation), Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

ITA 91/RJT/2016[2014-15]Status: DisposedITAT Rajkot09 Aug 2018AY 2014-15
Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 147Section 172(4)

…ITA Nos. 756 of 2014, 276 of 2015 & 91/Rjt/2016 Assessment year: 2013-14 & 2014-15 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Through Video conferencing from E-Court at Ahmedabad) [Coram: Pramod Kumar AM and Rajpal Yadav JM] Assessment year: 2013-14 LR2 Management K/S ……………...........Appellant [As foreign commercial manager / agent of Principal freight beneficiary, Maersk Tankers Singapore Pte. Ltd (‘MTSPL)] Agent: Atlantic Shipping Pvt. Ltd., Plot No.12, Panchvati Colony, Sikka-361 140 [PAN: AADFL 6763 E] Vs Income Tax Officer (International Taxation) ………….……......Respondent Raj…

Lr2 Management K/S Agent of Principal Freight Beneficiary, Interocean Shipping (I) Pvt. Ltd., Jamnagar vs. The Income Tax Officer, (Inter. Taxa.), Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

ITA 276/RJT/2015[2013-14]Status: DisposedITAT Rajkot09 Aug 2018AY 2013-14
Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 147Section 172(4)

…ITA Nos. 756 of 2014, 276 of 2015 & 91/Rjt/2016 Assessment year: 2013-14 & 2014-15 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Through Video conferencing from E-Court at Ahmedabad) [Coram: Pramod Kumar AM and Rajpal Yadav JM] Assessment year: 2013-14 LR2 Management K/S ……………...........Appellant [As foreign commercial manager / agent of Principal freight beneficiary, Maersk Tankers Singapore Pte. Ltd (‘MTSPL)] Agent: Atlantic Shipping Pvt. Ltd., Plot No.12, Panchvati Colony, Sikka-361 140 [PAN: AADFL 6763 E] Vs Income Tax Officer (International Taxation) ………….……......Respondent Raj…

Lr2 Management K/S (As Foreign Commr. Manager/Agent of Principal Freight Beneficiary, Torm A/S Maersk Tankers Singapore P. Ltd., Sikka vs. The Income Tax Officer, Inter. Taxa., Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

ITA 756/RJT/2014[2013-14]Status: DisposedITAT Rajkot09 Aug 2018AY 2013-14
Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 147Section 172(4)

…ITA Nos. 756 of 2014, 276 of 2015 & 91/Rjt/2016 Assessment year: 2013-14 & 2014-15 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Through Video conferencing from E-Court at Ahmedabad) [Coram: Pramod Kumar AM and Rajpal Yadav JM] Assessment year: 2013-14 LR2 Management K/S ……………...........Appellant [As foreign commercial manager / agent of Principal freight beneficiary, Maersk Tankers Singapore Pte. Ltd (‘MTSPL)] Agent: Atlantic Shipping Pvt. Ltd., Plot No.12, Panchvati Colony, Sikka-361 140 [PAN: AADFL 6763 E] Vs Income Tax Officer (International Taxation) ………….……......Respondent Raj…

ACIT 17(1), Mumbai vs. Elve Corporation, Mumbai

ITA 3565/MUM/2015[2011-12]Status: DisposedITAT Mumbai25 Apr 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 195Section 195(2)Section 40

…y interest under sections 234B and 234C, nor entitled to receive interest under section 244A of the Income-tax Act, 1961. 4. This issue has subsequently been discussed and decided by the Supreme Court in the case of A. S. Glittre D/5 I/S Garonne v. CIT [1997] 225 ITR 739. It has been held that the payment of tax under section 172(3)/(4) is at par with advance tax instalments. Hence, in case of a regular assessment under section 172(7) the assessee is entitled to refund, as well as interest on such refund. 5. The Circular No. 730 issued by the Central Board of Direct Taxes on this issue is, under the circumstances…

ACIT 17(1), Mumbai vs. Elve Corporation, Mumbai

ITA 3564/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Apr 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 195Section 195(2)Section 40

…y interest under sections 234B and 234C, nor entitled to receive interest under section 244A of the Income-tax Act, 1961. 4. This issue has subsequently been discussed and decided by the Supreme Court in the case of A. S. Glittre D/5 I/S Garonne v. CIT [1997] 225 ITR 739. It has been held that the payment of tax under section 172(3)/(4) is at par with advance tax instalments. Hence, in case of a regular assessment under section 172(7) the assessee is entitled to refund, as well as interest on such refund. 5. The Circular No. 730 issued by the Central Board of Direct Taxes on this issue is, under the circumstances…

Commissioner of Income Tax vs. Nalwa Sons Investments Ltd

ITA/1420/2009HC Delhi26 Aug 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 115Section 115JSection 143(3)Section 260ASection 271Section 80H

…ent year. Further more, when the income tax is paid on the „book profits‟ by a legal fiction, such legal fiction has to be taken to its logical conclusion. He referred to the following decisions in support of his submissions:- (i) A.S. Glittre Vs. CIT, 225 ITR 739 @ 744 (ii) M. Venugoal Vs. Divisional Manager, LIC of India, AIR 1994 SC 1343, 1347-48 (iii) UOI Vs. Jalyan Udyog, AIR 1994 SC 88, 96-97 (iv) Builders Association of India Vs. UOI, 73 STC 370 at 400 (SC) 17. Ms. Bansal countered the aforesaid arguments of Mr. Vohra by submitting that the Supreme Court had now made it clear in CIT V…

Commissioner of Income Tax vs. Nalwa Sons Investments Ltd

ITA - 1420 / 2009HC Delhi26 Aug 2010
Section 115Section 143(3)Section 260ASection 271Section 80Section 80H

…ent year. Further more, when the income tax is paid on the „book profits‟ by a legal fiction, such legal fiction has to be taken to its logical conclusion. He referred to the following decisions in support of his submissions:- (i) A.S. Glittre Vs. CIT, 225 ITR 739 @ 744 (ii) M. Venugoal Vs. Divisional Manager, LIC of India, AIR 1994 SC 1343, 1347-48 (iii) UOI Vs. Jalyan Udyog, AIR 1994 SC 88, 96-97 (iv) Builders Association of India Vs. UOI, 73 STC 370 at 400 (SC) 17. Ms. Bansal countered the aforesaid arguments of Mr. Vohra by submitting that the Supreme Court had now made it clear in CIT V…

AS Glittre v. CIT (91 Taxmann 286) — Cited in 14 Judgments | BharatTax