CIT v. Cooper Engg. Ltd.

239 ITR 879Reported decision1999#20118 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing CIT v. Cooper Engg. Ltd.

ACIT CIRCLE-28(1), DELHI vs. SAM OVERSEAS, NEW DELHI

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is allowed

ITA 169/DEL/2021[2011-12]Status: DisposedITAT Delhi22 Jun 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Sr. Advocate

Section 195

…ction. In support it had relied upon the following judgments:- 71 Cross I.T.A. Nos. 1695/Del/2020 & 169/Del/2021 (1) CIT s. Cooper Engineering Ltd. [68 ITR 457 (Bom.)] (ii) Vijay Ship Breaking Corporation vs. CIT [314 ITR 309 (SC)] (iii) Al Nisr Publishing [239 ITR 879 (AAR)] (iv) British Gas India Pvt. Ltd. in Re. [287 ITR 421], [239 ITR 879 (AAR)] 50.3 It is submitted that the aforesaid 'persons' to whom the commission had been paid are non-residents and does not have a PE in India. In fact it had been contended that the expenditure as had been incurred was for services rendered outside India. 50.4 However,…

SAM OVERSEAS ,NEW DELHI vs. ACIT CIRCLE- 24(1), NEW DELHI

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is allowed

ITA 1695/DEL/2020[2011-12]Status: DisposedITAT Delhi22 Jun 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Sr. Advocate

Section 195

PRASANTH NANDANURU,HYDERABAD vs. ITO, (INTERNATIONAL TAXATION)-2, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 369/HYD/2022[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri Hiten Chande, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

Section 143(3)Section 192(1)Section 5(2)(a)Section 5(2)(b)Section 90

…o tax was a condition precedent and where the tax itself was not chargeable, there was no question of collection and recovery thereof. For this purpose, reliance is placed on CIT v. Cooper Engg. Ltd. [1968] 68 ITR 457 (Bom.) and Al Nisr PublishingIn re [1999] 239 ITR 879 (AAR). It was further contended that under the provisions of article 4(1) of the INDO-UK DTAA between India and the U.K., the employees were tax residents of the U.K., Article 16(1) of Page 7 of 11 ITA-IT No. 369/Hyd/2022 the INDO-UK DTAA provided that salary derived by a resident in the U.K. in respect of employment would be taxed in the U.K.,…

DDIT (IT)- 4 (1), MUMBAI vs. LUBRIZOL CORPORATION USA, MUMBAI

In the result, the appeal filed by the Revenue in ITA N0

ITA 1247/MUM/2014[2009-10]Status: DisposedITAT Mumbai13 Jul 2016AY 2009-10

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1247/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) The Deputy Director Of M/S Lubrizol Corporation बनाम/ Income Tax (International Usa, V. Taxation) – 4(1),Room No. C/O Ford, Rhodes, Parks 133 & Co., Scindia House,1 St Floor, Sai Commercial Building, Ballard Estate, 312/313, 3 Rd Floor, Mumbai – 400038. Bks Devshi Marg, Govandi (E), Mumbai – 400088. "थायी लेखा सं./Pan : Aaact 2758F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Aliasger Rampurawala

Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 234BSection 92C

…ge of the agent by the principal; and v) number of principals rerpresented by the agent. 10. The learned counsel of the assessee has submitted that the agency activity should be within the agent's ordinary business. The AAR in the case of AI Nisr Publishing, 239 ITR 879 examined the charter documents to determine whether the agency activities formed part of the agent's overall business activities. The activity should be similar or usual for the industry to which the agent belongs. It is submitted that the agents who have the authority to bind the principal vis-a-vis customers on the following conditions:- i) It…