CIT v. AP Kalyanakrishnan

195 ITR 534High Court1992#12653 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 144C(13)Section 147Section 15Section 16(1)Section 234BSection 5(2)Section 5(2)(a)Section 6

Issues it is cited on

section 5(2)non-residentsalarycompanyindiatotal income

Judgments citing CIT v. AP Kalyanakrishnan

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

…sal of the assessee outside India, and, it was in exercise of his rights to so dispose of the money, that monies were transferred to India. We may, in this regard, refer to Hon'ble Madras High Court's judgment in the case of CIT v. A.P. Kalyan Krishnan [1992] 195 ITR 534 wherein Their Lordships were in seisin of a situation in which the assessee had received pension from Malaysian Government which was remitted by the Accountant General, Federation of Malaya, Kuala Lumpur to Accountant General, Madras, for onward payment to the assessee. On these facts, rejecting the contention of the revenue that the pension amou…

PRAKASH RAMAN ,VADODARA vs. INCOME-TAX OFFICER, INTERNATIONAL TAXATION WARD 2 (1), CHENNAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1115/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Sept 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.1115/2025 (धििाारणवर्ा / Assessment Year: 2019-20) Prakash Raman, Vs. Income Tax Officer, Pent House No.602, 6Th Floor, (International Taxation), Pincode@55, Vasant Vihar Road, Ward-2(1), Tp-1, Opp. To Darshanam Chennai. Splendora, Bhayli, Vadodara, Gujarat-391 410. [Pan:Aappp0380F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.Abdul Kadir Jawadwala, C.A (Virtual). प्रत्यर्थी की ओर से /Respondent By : Mrs. R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 20.08.2025 घोषणा की तारीख /Date Of Pronouncement : 22.09.2025

For Appellant: Mr.Abdul Kadir Jawadwala, C.A (Virtual)For Respondent: Mrs. R.Anitha, Addl.CIT
Section 234BSection 5Section 90

…ved in India by a Non-Resident employee in respect of services rendered outside India is said to be accrued outside India and cannot be taxable in India. 23. The Hon’ble Madras High Court took a similar view on the matter in the case CIT v. AP Kalyanakrishnan 195 ITR 534 (Mad.) stating that the pension of the assessee (RNOR) which was accrued in Malaysia and remitted to India has suffered tax in Malaysia and hence exempt from being taxable in India. 24. The Hon’ble Karnataka High Court in Prahlad Vijendra Rao [(2011) 198 Taxman 551] asserted that the application of Section 5(2) (b) demands the criteria that the i…

SRI MADHUSUDAN PRABHU KOTHA ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE

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

ITA 1248/BANG/2018[2012-13]Status: DisposedITAT Bangalore17 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2012-13

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Swaroop Mannava, D.R
Section 140ASection 234BSection 5(1)Section 5(1)(c)Section 6Section 90

…ITA No.1248/Bang/2018 Sri Madhusudan Prabhu Kotha, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 Sri Madhusudan Prabhu Kotha No.8/08, Shankarabharaam Deputy Commissioner of Ranga Rao Road Income-tax Shankarapuram Vs. Circle-4(3)(1) Bangalore 560 004 Bangalore PAN NO :AEJPM7125D APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri Swaroop Mannava, D.R. Date of Hearing : 17.11.2021 Date of Pronouncement : 17.11.2021 O R D E R PER B.R. BASKARAN, AC…

ALOK GUPTA,NEW DELHI vs. DCIT, CIRCLE-1(3)(1) (INTERNAQTIONAL TAXATION), NEW DELHI

In the result, both the appeals filed by the assessees are allowed and the Stay applications filed by the assessee are dismissed

ITA 4338/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Nov 2021AY 2010-11

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Prabhat Kumar, CAFor Respondent: Shri E.V. Bhaskar, Sr. DR
Section 147Section 148Section 151

…he ld. Counsel for the assessee has also relied upon the following decisions:- i) Sumanabandhyopadhyay & Anr. Vs. DDIT (IT), TS 281 HC 2017; ii) Decision of the Hon’ble Karnataka High Court in the case of Prahlad Vijendra Rao; iii) CIT vs. AP Kalyanakrishnan, 195 ITR 534 (Madras). iv) CIT vs. Jet Airways, 331 ITR 236 (Bombay) v) Ranbaxy Laboratories Ltd. vs. CIT, 336 ITR 136 13. The ld. DR, on the other hand, heavily relied on the order of the AO and the CIT(A). So far as the argument of the ld. Counsel regarding two sets of reasons are concerned, the ld. DR filed a clarification dated 20/23 October, 2020 from t…

DR. KAMAL KAR,KOLKATA vs. ADIT (INTERNATIONAL TAXATION) - 1(1), KOLKATA , KOLKATA

ITA 164/KOL/2018[2011-12]Status: DisposedITAT Kolkata20 Nov 2019AY 2011-12

Bench: Shri S.S. Godara & Dr. A.L. Saini"व"वध आवेदन (Misc. Application) M.A No.181/Kol/2019 (Arising Out Ita No.164/Kol/2018) "नधा"रण वष" / Assessment Year:2011-12 "नधा"रण वष" / Assessment Year:2011-12

Section 254(2)Section 5(2)(a)

…side India and only credited in a bank account in India; does not attract sec. 5(2)(a) in case of a non-resident. Learned co-ordinate bench went by hon'ble Madras high court’s decision to this effect in Commissioner of Income-tax vs. A.P Kalyankrishnan (1992) 195 ITR 534 (Mad) that “the pension payable to the assessee had accrued in Malaysia and only thereafter, by an arrangement embodied in the letter found in Annexure-D to the stated of the case the pension had been remitted to the assessees in India and made available to him. The assessee had, therefore, to be regarded as having received the income outside Ind…

ASHWINI KUMAR SINGH,KOLKATA vs. DCIT(IT), CIRCLE-1(1), KOLKATA, KOLKATA

Appeal is allowed

ITA 595/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 May 2019AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm ] I.T. A No. 595/Kol/2017 A.Y 2012-13 Ashwini Kumar Singh V/S. D.C.I.T (It)- 1(1), Kolkata Pan: Bcxps7564P (Appellant) (Respondent)

For Appellant: Shri Anikesh Banerjee, Advocate, ld.ARFor Respondent: Shri C.J. Singh, JCIT, ld.DR
Section 143(3)Section 15Section 5

…he disposal of the essessee outside India, and, it was in exercise of his rights to so dispose of the money, that monies were transferred to India. We may', in this regard, refer to Hon'ble Madras High Court's judgment in the case of CIT Vs AP Kalyankrishnan (195 ITR 534) wherein their lordships were in seisin of a situation in which the assessee had received pension from Malaysian Government which was remitted by the Accountant General, Federation of Malaya, Kuala Lumpur to Accountant General Madras, for onward payment to the assessee. On these facts, rejecting the contention of the revenue that the pension amou…

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

…s fortified by the order of Tribunal in the case Shri Swaminathan Ravichandran Vs. I.T.O in ITA No.299/Mds./2016 vide order dated 05.08.2016. 5.6 The decision in the case of Arvind Singh Chauhan followed the decision in the case of A P Kalyankrishnan [1992] 195 ITR 534, where income had suffered tax outside lndia and then was received in India for the sake of convenience. In the present case, the income 21 had neither suffered tax nor been received in any other jurisdiction. In the case of Arvind Singh Chauhan (2014) 42 Taxman.com 285(Agra), the Agra Tribunal took a view that the taxpayer had a lawful right…

SHRI TAPAS KUMAR BANDOPADHYAY,KOLKATA vs. DCIT, (IT), 3(1), KOLKATA, KOLKATA

In the result, appeal of assessee is dismissed

ITA 70/KOL/2016[2010-2011]Status: DisposedITAT Kolkata01 Jun 2016AY 2010-2011

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Manoj Kataruka, AdvocateFor Respondent: Shri A. H. Choudhury, JDIT
Section 143(3)Section 5Section 6

…eceived in India. The decision rendered by the Agra Tribunal in the case of Arvind Singh Chauhan vs ITO in ITA Nos. 319 & 320/Agra/2013 dated 14.2.2014 is based on the decision rendered by the Hon’ble Madras High Court in the case of CIT vs A.P.Kalyankrishnan 195 ITR 534 (Mad) . The facts before the Hon’ble Madras High Court were that the assessee in that case received pension from the Malaysian Govt and claimed it as not taxable. The AO found that the assessee received the pension in India through the Accountant General Madras directly and hence the pension received is liable to tax in India on receipt basis. Th…