CIT v. Angelique International Ltd.

359 ITR 9High Court2013#5624 most cited

What is CIT v. Angelique International Ltd. authority for?

Payments made to foreign agents for services rendered outside India are not subject to TDS in India if they are not characterized as Fees for Technical Services (FTS) or do not constitute income arising in India. The assessee can rely on CBDT circulars in force at the time of payment.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Angelique International Ltd. · section 40(a)(i) · section 195 · TDS on foreign agent commission · income outside India · services rendered abroad · CBDT circulars · non-resident payment · business connection

Also reported as

38 Taxmann.com 425219 Taxmann 104

Sections most often in play

Section 1961Section 195Section 37(1)Section 40(a)(i)Section 43B(f)Section 68Section 69CSection 1962
Read the full judgment

Issues it is cited on

section 5(2)(b)section 10(2)(xv)section 43b(f)section 145(1)section 46section 9(1)(i)section 5(2)income tax settlement commissionbusiness connectionpermanent establishmentsection 195section 48

Judgments citing CIT v. Angelique International Ltd.

M/S J K Fabrics Bangalore Pvt. Ltd., Bangalore vs. Asst.C.I.T., Bangalore

Appeal is allowed

ITA 714/BANG/2015[2008-09]Status: DisposedITAT Bangalore23 Oct 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2008-09

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Korra Meghanath Chowhan, Addl.CIT(DR)
Section 195Section 195(1)Section 2(30)Section 40Section 5(2)Section 6Section 9Section 9(1)(vii)

…No. 7 of 2009 does not operate retrospectively. Reliance was placed on the following decisions:- • Exotic Fruits Pvt. Ltd v ITO (IT) ITA Nos. 1008 to lOl3fBang/2012 dated 4.10.2013 ITAT Bangalore. (Copy enclosed) • CIT v. Angelique International Ltd. [2013] 359 ITR 9 (Delhi) • CIT v. Model Exims [2013] 358 ITR 72 (All) • CIT v. Allied Exims [2014] 363 ITR 62 (All) • Asst. CIT v. Modern Insulator Ltd. [2011110 ITR (Trib) 147 (Jaipur) • DCIT v. Divi’s Laboratories Ltd. [2011110 ITR (Trib) 501 (Hyd) • ACIT v Rapid Pack Engg. P Ltd (2014] 32 ITR (Trib) 329 (Mumbai) 8. The assessee also submitted that it has been h…