Asstt. CIT v. Evolv Clothing Co. (P.) Ltd.

142 ITD 618Income Tax Appellate Tribunal#12154 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2021.

Judgments citing Asstt. CIT v. Evolv Clothing Co. (P.) Ltd.

Sqs India Bfsi Ltd. (Formerly Known As M/S. Thinksoft Global Services Ltd.), Chennai vs. DCIT Corporate Circle 6(2), Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes for both the assessment years

ITA 224/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 May 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 223 & 224/Chny/2019 िनधा"रण वष"/Assessment Years:2012-13 & 2013-14 M/S. Sqs India Bfsi Ltd. (Formerly The Deputy Commissioner Of Known As M/S. Thinksoft Global Vs. Income Tax, Services Ltd.) Door No. 6A, 6Th Floor, Corporate Circle 6(2), Prince Infocity Ii, 283/3 & 283/4, Rajiv Chennai. Gandhi Salai (Omr), Kandanchavadi, Chennai 600 036. [Pan:Aabct0976G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Vikram Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.03.2021 घोषणा की तारीख /Date Of Pronouncement : 03.05.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Same Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 31.10.2018 Relevant To The Assessment Years 2012-13 & 2013-14. Besides Challenging Confirmation Of Disallowance Of Export Commission Payment In The Assessment Year 2012-13, The Assessee Also Challenged Confirmation Of Disallowance Towards Payments For Professional Services Rendered For Both The Assessment Years 2012-13 & 2013-14. 2

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 195Section 40Section 9(1)

…of 'income' chargeable to tax in India and payer seeks a determination of appropriate proportion of sum chargeable - Held, yes” 9. The ld. CIT(A) has relied on the decision of the jurisdictional Tribunal in the case of ACIT v. Evolv Clothing Company Pvt. Ltd. 142 ITD 618(Che- Trib), wherein, it was held that the payment made by the assessee for systematic research to its overseas entity not having PE in India, without deducting tax at source, could be disallowed under section 40(a)(i) of the Act. The above case law relied on by the ld. CIT(A) is not applicable since in the case of Evolv Clothing Company Pvt. Ltd.…

Sqs India Bfsi Ltd. (Formerly Known As M/S. Thinksoft Global Services Ltd.), Chennai vs. DCIT Corporate Circle 6(2), Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes for both the assessment years

ITA 223/CHNY/2019[2012-13]Status: DisposedITAT Chennai03 May 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 223 & 224/Chny/2019 िनधा"रण वष"/Assessment Years:2012-13 & 2013-14 M/S. Sqs India Bfsi Ltd. (Formerly The Deputy Commissioner Of Known As M/S. Thinksoft Global Vs. Income Tax, Services Ltd.) Door No. 6A, 6Th Floor, Corporate Circle 6(2), Prince Infocity Ii, 283/3 & 283/4, Rajiv Chennai. Gandhi Salai (Omr), Kandanchavadi, Chennai 600 036. [Pan:Aabct0976G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Vikram Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.03.2021 घोषणा की तारीख /Date Of Pronouncement : 03.05.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Same Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 31.10.2018 Relevant To The Assessment Years 2012-13 & 2013-14. Besides Challenging Confirmation Of Disallowance Of Export Commission Payment In The Assessment Year 2012-13, The Assessee Also Challenged Confirmation Of Disallowance Towards Payments For Professional Services Rendered For Both The Assessment Years 2012-13 & 2013-14. 2

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 195Section 40Section 9(1)

…of 'income' chargeable to tax in India and payer seeks a determination of appropriate proportion of sum chargeable - Held, yes” 9. The ld. CIT(A) has relied on the decision of the jurisdictional Tribunal in the case of ACIT v. Evolv Clothing Company Pvt. Ltd. 142 ITD 618(Che- Trib), wherein, it was held that the payment made by the assessee for systematic research to its overseas entity not having PE in India, without deducting tax at source, could be disallowed under section 40(a)(i) of the Act. The above case law relied on by the ld. CIT(A) is not applicable since in the case of Evolv Clothing Company Pvt. Ltd.…

DCIT, Circle-1(1)(1), Ahmedabad vs. Amol Dicalite Ltd., Ahmedabad

In the result the appeal of the Revenue is dismissed

ITA 539/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2008-09

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R
Section 40

…on discussed above, will be academic in the present context. As regards learned Departmental Representative vehement reliance on a decision of Chennai A bench of this Tribunal in the case of Asstt. CIT v. Evolv Clothing Co. (P.) Ltd. [2013] 33 taxmann.com 309/142 ITD 618 wherein on the basis of taxability of income alone, the coordinate bench has confirmed the ITA nos.539/AHD/2018 & 1246/AHD/2016 Asstt. Years 2008-09 & 2010-11 19 disallowance under section 40(a)(i), we can only say that a decision cannot be an authority for a legal question which has not been dealt with in that decision, or not having been raise…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Amol Dicalite Ltd., Ahmedabad

In the result the appeal of the Revenue is dismissed

ITA 1246/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2010-11

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R
Section 40

…on discussed above, will be academic in the present context. As regards learned Departmental Representative vehement reliance on a decision of Chennai A bench of this Tribunal in the case of Asstt. CIT v. Evolv Clothing Co. (P.) Ltd. [2013] 33 taxmann.com 309/142 ITD 618 wherein on the basis of taxability of income alone, the coordinate bench has confirmed the ITA nos.539/AHD/2018 & 1246/AHD/2016 Asstt. Years 2008-09 & 2010-11 19 disallowance under section 40(a)(i), we can only say that a decision cannot be an authority for a legal question which has not been dealt with in that decision, or not having been raise…

Evolv Clothing Company Pvt Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

In the result the appeal of the assessee for the assessment year 2010-11 is partly allowed for statistical purposes as indicated herein above and for the assessment year 2011-12 is allowed

ITA 1573/CHNY/2017[2011-12]Status: DisposedITAT Chennai23 Jul 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamonyआयकर अपील सं./I.T.A.No.1572 & 1573/Chny/2017 ("नधा"रण वष" / Assessment Year: 2010-11 & 2011-12) M/S. Evolv Clothing Company Pvt. Vs The Acit, Ltd., Corporate Circle 2(1), (Formerly Known As Isex Fashions P Chennai – 34. Ltd), 471, Mkn Road, Alandur, Chennai – 600 016. Pan: Aaaci0900L (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. Paruna Sundri, CITFor Respondent: 28.06.2018
Section 143(2)Section 143(3)Section 195Section 250(6)Section 40Section 9(1)(vii)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी एन एन एन.आर एन आर आर.एस आर एस एस. गणेशन एस गणेशन गणेशन,"याियक गणेशन "याियक "याियक सद"य "याियक सद"य सद"य एवं ए. मोहन अलंकामणी, लेखा सद"य के सम" सद"य BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.1572 & 1573/Chny/2017 ("नधा"रण वष" / Assessment Year: 2010-11 & 2011-12) M/s. Evolv Clothing Company Pvt. Vs The ACIT, Ltd., Corporate Circle 2(1), (formerly known as Isex Fashions P Chennai – 34. Ltd), 471, MKN Road, Alandur, Chennai – 600 016. PAN: AAAC…

Evolv Clothing Company Pvt Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

In the result the appeal of the assessee for the assessment year 2010-11 is partly allowed for statistical purposes as indicated herein above and for the assessment year 2011-12 is allowed

ITA 1572/CHNY/2017[2010-11]Status: DisposedITAT Chennai23 Jul 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamonyआयकर अपील सं./I.T.A.No.1572 & 1573/Chny/2017 ("नधा"रण वष" / Assessment Year: 2010-11 & 2011-12) M/S. Evolv Clothing Company Pvt. Vs The Acit, Ltd., Corporate Circle 2(1), (Formerly Known As Isex Fashions P Chennai – 34. Ltd), 471, Mkn Road, Alandur, Chennai – 600 016. Pan: Aaaci0900L (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. Paruna Sundri, CITFor Respondent: 28.06.2018
Section 143(2)Section 143(3)Section 195Section 250(6)Section 40Section 9(1)(vii)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी एन एन एन.आर एन आर आर.एस आर एस एस. गणेशन एस गणेशन गणेशन,"याियक गणेशन "याियक "याियक सद"य "याियक सद"य सद"य एवं ए. मोहन अलंकामणी, लेखा सद"य के सम" सद"य BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.1572 & 1573/Chny/2017 ("नधा"रण वष" / Assessment Year: 2010-11 & 2011-12) M/s. Evolv Clothing Company Pvt. Vs The ACIT, Ltd., Corporate Circle 2(1), (formerly known as Isex Fashions P Chennai – 34. Ltd), 471, MKN Road, Alandur, Chennai – 600 016. PAN: AAAC…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…Yashraj Films v. ITO: 140 ITD 625 (Mum) d) CIT v. Bharti Cellular Ltd.: 319 ITR 139 (Del. HC) e) Dr. Hutarew & Partner (India) P. Ltd. v. ITO: 25 SOT 347 (Del. Trib.) f) Credit Lyonnais v. ADIT: 144 ITD 644 (Mum. Trib.) g) ACIT v. Evolv Clothing Co. (P) Ltd.: 142 ITD 618 (Mad. Trib.) Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page 265 of 484 h) Singapore Airlines Ltd. v. ITO: 7 SOT 84 (Mad. Trib.) i) Canara Bank v. ITO: 117 ITD 207 (Ahd. Trib.) l) In view of aforesaid, the vendor has not re…

Assistant Director of Income Tax, International Taxation, Mangalore vs. Jjm Medical College, Davangere

In the result, the departmental appeal is allowed for statistical purposes

ITA 1327/BANG/2014[2012-13]Status: DisposedITAT Bangalore28 Oct 2015AY 2012-13

Bench: Shri Abraham P George & Shri Vijay Pal Raoasst. Director Of Income-Tax (International Taxation, Mangalore. … Appellant Vs. J.J.M.Medical College, Stadium Road, M C C B Block, Davangere-577004 … Respondent Pan:Blrb00770A

For Appellant: Shri Sunil Kumar Agarwala, JCIT(DRFor Respondent: Shri P. Dinesh, Advocate
Section 1Section 195Section 2Section 201(1)Section 9Section 9(1)(vii)

…e paid by the assessee to J.J.M.Medical College Page 6 of 8 foreign company as fee for technical services. He has relied upon the order of the AO as well as the decision of the Chennai bench of the Tribunal in the case of ACIT vs. Evolv Clothing Co. (P) Ltd. (142 ITD 618). On the other hand, learned AR of the assessee has submitted that the AO decided the issue by considering the wrong facts as the business of the foreign company and not on the basis of the actual services rendered by the foreign company to the assessee. He has further submitted that the payment in question is nothing but a commission payment. Th…

Asstt. CIT v. Evolv Clothing Co. (P.) Ltd. (142 ITD 618) — Cited in 8 Judgments | BharatTax