Ashapura Minichem Ltd. v. ADIT

131 TTJ 291Income Tax Appellate Tribunal2010#9993 most cited

What is Ashapura Minichem Ltd. v. ADIT authority for?

The prevailing legal position prior to 08.05.2010 was that fees for technical services rendered outside India were not taxable in India. Retrospective amendments to tax law do not impose a withholding tax liability on a tax deductor for payments made when the law did not impose such a liability.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2021.

Also referred to as

Ashapura Minichem Ltd · ADIT · 131 TTJ 291 · technical services · outside India · withholding tax · retrospective amendment · section 9(1)(vii)

Judgments citing Ashapura Minichem Ltd. v. ADIT

M/S. Mccann Erickson (India) Pvt. Ltd, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2252/DEL/2016[2008-09]Status: DisposedITAT Delhi02 Jul 2021AY 2008-09

Bench: Shri Kul Bharat & Dr.B.R.R.Kumarassessment Year : 2008-09 Mccann Erickson (India) Pvt.Ltd., Vs Acit, 204-2016, Tolstoy Marg, Range-6(1), New Delhi-110001. New Delhi-110002. Pan-Aaact0835D Appellant Respondent Appellant By Sh. Sanjesh Kumar Jawarani, Ca Respondent By Sh. Farhat Khan, Sr. Dr Date Of Hearing 03.06.2021 Date Of Pronouncement 02.07.2021

Section 147Section 195Section 40Section 9(1)(vii)Section 9(1)(viii)

…und of appeal is dismissed.” 8. From the above, we find that the Ld.CIT(A) has relied upon the amendment in the statute. However, the Co-ordinate Bench of this Tribunal after having considered the amendment held in the case of Ashapura Minichem Ltd. vs ADIT 131 TTJ 291 that till 08.05.2010, “the prevailing legal position was that unless the technical services were rendered in India, the fees for such services could not be brought to tax under section 9(1)(vii). The law amended was undoubtedly retrospective in nature but so far as tax withholding liability is concerned, it depends on the law as it existed at th…

ACIT (Ltu), New Delhi vs. M/S Havells India Ltd., New Delhi

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…e was fair enough to state that the issue of payment to agents in China, as far as it relates to the issue of provision of such services in India is clearly covered against the assessee by the decision of the coordinate bench in Ashapura Minichem Ltd Vs. ADIT 131 TTJ 291. 68. He further referred to the various bills placed at page No. 58 to 77 of the paper book and stated that the above facilities provided by the testing agents are standard facilities and therefore those are not fees for technical services. 69. Identically, he says that the issue also applies to the payment made to agents in Germany. He also refe…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…e was fair enough to state that the issue of payment to agents in China, as far as it relates to the issue of provision of such services in India is clearly covered against the assessee by the decision of the coordinate bench in Ashapura Minichem Ltd Vs. ADIT 131 TTJ 291. 68. He further referred to the various bills placed at page No. 58 to 77 of the paper book and stated that the above facilities provided by the testing agents are standard facilities and therefore those are not fees for technical services. 69. Identically, he says that the issue also applies to the payment made to agents in Germany. He also refe…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…e was fair enough to state that the issue of payment to agents in China, as far as it relates to the issue of provision of such services in India is clearly covered against the assessee by the decision of the coordinate bench in Ashapura Minichem Ltd Vs. ADIT 131 TTJ 291. 68. He further referred to the various bills placed at page No. 58 to 77 of the paper book and stated that the above facilities provided by the testing agents are standard facilities and therefore those are not fees for technical services. 69. Identically, he says that the issue also applies to the payment made to agents in Germany. He also refe…

ACIT 11(2), Mumbai vs. Deloite Haskins & Sells, Mumbai

ITA 4844/MUM/2011[2006-07]Status: DisposedITAT Mumbai23 Mar 2018AY 2006-07
For Appellant: Shri P.J. Pardiwala and Ms. Vasanti PatelFor Respondent: Shri P.V. Rajguru- Sr. DR
Section 254(1)Section 40

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एल मुंबई एल एल” ” ” ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं रिवश सूद रिवश सूद, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं रिवश सूद रिवश सूद "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./4844/Mum/2011, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2006-07 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील…

Deloitte Haskins and Sells, Mumbai vs. Asst CIT 11(2), Mumbai

In the result, all the three appeals of the assessee are treated as partly allowed for statistical purposes

ITA 5097/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Nov 2016AY 2004-05

Bench: Shri Rajendra & Shri Amit Shukla

Section 143(3)Section 195Section 244ASection 40

…आयकर अपीलीय अधधकरण “एल” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI श्री राजेंद्र, लेखा सदस्य एवुं श्री अधमत श क्ला, न्याधयक सदस्य के समक्ष । BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 5096/Mum/2011 (Assessment year: 2003-04) ITA No. : 5097/Mum/2011 (Assessment year: 2004-05) ITA No. : 5094/Mum/2011 (Assessment year: 2005-06) डेऱोआइट हासक िंस अँड सेल्लल्लस Vs Asst CIT –11(2), Aayakar Bhavan, Delotte Haskins and Sells, M K Road, 264-265 Vasawani Chambers, Mumbai -400 020 Dr. A B Road, Worli, Mumbai -400 030 PAN:AACFD 4815 A प्रत्य…

Deloitte Haskins and Sells, Mumbai vs. Asst CIT 11(2), Mumbai

In the result, all the three appeals of the assessee are treated as partly allowed for statistical purposes

ITA 5096/MUM/2011[2003-04]Status: DisposedITAT Mumbai30 Nov 2016AY 2003-04

Bench: Shri Rajendra & Shri Amit Shukla

Section 143(3)Section 195Section 244ASection 40

…आयकर अपीलीय अधधकरण “एल” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI श्री राजेंद्र, लेखा सदस्य एवुं श्री अधमत श क्ला, न्याधयक सदस्य के समक्ष । BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 5096/Mum/2011 (Assessment year: 2003-04) ITA No. : 5097/Mum/2011 (Assessment year: 2004-05) ITA No. : 5094/Mum/2011 (Assessment year: 2005-06) डेऱोआइट हासक िंस अँड सेल्लल्लस Vs Asst CIT –11(2), Aayakar Bhavan, Delotte Haskins and Sells, M K Road, 264-265 Vasawani Chambers, Mumbai -400 020 Dr. A B Road, Worli, Mumbai -400 030 PAN:AACFD 4815 A प्रत्य…

Deloitte Haskins and Sells, Mumbai vs. Asst CIT 11(2), Mumbai

In the result, all the three appeals of the assessee are treated as partly allowed for statistical purposes

ITA 5094/MUM/2011[2005-06]Status: DisposedITAT Mumbai30 Nov 2016AY 2005-06

Bench: Shri Rajendra & Shri Amit Shukla

Section 143(3)Section 195Section 244ASection 40

…आयकर अपीलीय अधधकरण “एल” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI श्री राजेंद्र, लेखा सदस्य एवुं श्री अधमत श क्ला, न्याधयक सदस्य के समक्ष । BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 5096/Mum/2011 (Assessment year: 2003-04) ITA No. : 5097/Mum/2011 (Assessment year: 2004-05) ITA No. : 5094/Mum/2011 (Assessment year: 2005-06) डेऱोआइट हासक िंस अँड सेल्लल्लस Vs Asst CIT –11(2), Aayakar Bhavan, Delotte Haskins and Sells, M K Road, 264-265 Vasawani Chambers, Mumbai -400 020 Dr. A B Road, Worli, Mumbai -400 030 PAN:AACFD 4815 A प्रत्य…

ACIT, Circle - 52, Kolkata vs. Shri Subhotosh Majumdar, Kolkata

In the result, the appeals of revenue are dismissed

ITA 366/KOL/2012[2008-09]Status: DisposedITAT Kolkata27 Nov 2015AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri S. Srivastava, CITFor Respondent: Shri J. P. Khaitan, Advocate
Section 143(3)Section 195Section 40Section 5Section 9Section 9(1)(i)

…on 9. However, this legal position did undergo a change when Finance Act 2010 received assent of the President of India on 8th May 2010. Explaining the scope of this amendment, a coordinate bench of this Tribunal, in the case of Ashapura Minichem Ltd Vs ADIT (131 TTJ 291), has explained thus: ……(this legal position) does no longer hold good in view of retrospective amendment w.e.f. 1st June, 1976 in s. 9 brought out by the Finance Act, 2010. Under the amended Explanation to s. 9(1), as it exists on the statute now, it is specifically stated that the income of the non-resident shall be deemed to accrue or arise in…

DCIT, Circle-52, Kolkata vs. Sri Subhotosh Majumder . S. Jamumbder &Co, Kolkata

In the result, the appeals of revenue are dismissed

ITA 1629/KOL/2012[2009-10]Status: DisposedITAT Kolkata27 Nov 2015AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri S. Srivastava, CITFor Respondent: Shri J. P. Khaitan, Advocate
Section 143(3)Section 195Section 40Section 5Section 9Section 9(1)(i)

…on 9. However, this legal position did undergo a change when Finance Act 2010 received assent of the President of India on 8th May 2010. Explaining the scope of this amendment, a coordinate bench of this Tribunal, in the case of Ashapura Minichem Ltd Vs ADIT (131 TTJ 291), has explained thus: ……(this legal position) does no longer hold good in view of retrospective amendment w.e.f. 1st June, 1976 in s. 9 brought out by the Finance Act, 2010. Under the amended Explanation to s. 9(1), as it exists on the statute now, it is specifically stated that the income of the non-resident shall be deemed to accrue or arise in…

ACIT, Circle - 52, Kolkata vs. Shri Subhotosh Majumder, Kolkata

In the result, the appeals of revenue are dismissed

ITA 2058/KOL/2009[2006-07]Status: DisposedITAT Kolkata27 Nov 2015AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri S. Srivastava, CITFor Respondent: Shri J. P. Khaitan, Advocate
Section 143(3)Section 195Section 40Section 5Section 9Section 9(1)(i)

…on 9. However, this legal position did undergo a change when Finance Act 2010 received assent of the President of India on 8th May 2010. Explaining the scope of this amendment, a coordinate bench of this Tribunal, in the case of Ashapura Minichem Ltd Vs ADIT (131 TTJ 291), has explained thus: ……(this legal position) does no longer hold good in view of retrospective amendment w.e.f. 1st June, 1976 in s. 9 brought out by the Finance Act, 2010. Under the amended Explanation to s. 9(1), as it exists on the statute now, it is specifically stated that the income of the non-resident shall be deemed to accrue or arise in…

Ashapura Minichem Ltd. v. ADIT (131 TTJ 291) — Cited in 11 Judgments | BharatTax