CIT v. Dunlop Rubber Co. Ltd.

142 ITR 493High Court1983#1190 most cited

What is CIT v. Dunlop Rubber Co. Ltd. authority for?

Pure reimbursement of expenditure does not constitute income in the nature of royalty or fees for technical services, therefore eliminating the obligation to deduct tax at source.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Dunlop Rubber Co. Ltd. · 142 ITR 493 · Section 195 · Section 9(1)(vi) · Section 9(1)(vii) · Section 40(a)(ii) · reimbursement of expenditure · not taxable · royalty · fees for technical services · DTAA · withholding tax

Also reported as

10 Taxmann 17925 ITD 136

Sections most often in play

Section 143(3)Section 35(2AB)Section 37(1)Section 10ASection 10AASection 10BSection 115-OSection 14(a)/14(b) of the Copyrights Act

Issues it is cited on

section 115wasection 10(4)section 2(43)section 115wsection 194a(1)section 2(28a)section 194a(3)section 44bbsection 40(a)(ii)section 44bsection 9(1)(vii)section 9(1)(vi)

Judgments citing CIT v. Dunlop Rubber Co. Ltd.

Expeditors International (India) Private Limited, New Delhi vs. ACIT Circle-7(1), New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 18/DEL/2021[2011-12]Status: DisposedITAT Delhi30 Jul 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…ts wherein it has been held that reimbursement of expenses is not subjected to tax in India: • IDS Software Solutions P. Ltd. vs. ITO (122 TTJ 410)(Bang) • CIT v. Industrial Engineering Projects (P.) Ltd. [202 ITR 1014] (Del) • CIT v. Dunlop Rubber Co. Ltd. [142 ITR 493] (Cal) • HNS India VSAT Inc. v. DDIT [96 TTJ 486] (Del) ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. 23. We find that this issue stands adjudicated by the Coordinate Bench of the Tribunal in taxpayer’s own case for AY 2005-06 upheld the order passed by the ld. C…

Expeditors International (India) Private Limited, New Delhi vs. ACIT Circle-7(1), New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 17/DEL/2021[2010-11]Status: DisposedITAT Delhi30 Jul 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…ts wherein it has been held that reimbursement of expenses is not subjected to tax in India: • IDS Software Solutions P. Ltd. vs. ITO (122 TTJ 410)(Bang) • CIT v. Industrial Engineering Projects (P.) Ltd. [202 ITR 1014] (Del) • CIT v. Dunlop Rubber Co. Ltd. [142 ITR 493] (Cal) • HNS India VSAT Inc. v. DDIT [96 TTJ 486] (Del) ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. 23. We find that this issue stands adjudicated by the Coordinate Bench of the Tribunal in taxpayer’s own case for AY 2005-06 upheld the order passed by the ld. C…

ACIT, Circle-8(2), New Delhi vs. Expenditors International (India) Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 6953/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…ts wherein it has been held that reimbursement of expenses is not subjected to tax in India: • IDS Software Solutions P. Ltd. vs. ITO (122 TTJ 410)(Bang) • CIT v. Industrial Engineering Projects (P.) Ltd. [202 ITR 1014] (Del) • CIT v. Dunlop Rubber Co. Ltd. [142 ITR 493] (Cal) • HNS India VSAT Inc. v. DDIT [96 TTJ 486] (Del) ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. 23. We find that this issue stands adjudicated by the Coordinate Bench of the Tribunal in taxpayer’s own case for AY 2005-06 upheld the order passed by the ld. C…

ACIT, Circle-8(2), New Delhi vs. Expenditors International (India) Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 5538/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Jul 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…ts wherein it has been held that reimbursement of expenses is not subjected to tax in India: • IDS Software Solutions P. Ltd. vs. ITO (122 TTJ 410)(Bang) • CIT v. Industrial Engineering Projects (P.) Ltd. [202 ITR 1014] (Del) • CIT v. Dunlop Rubber Co. Ltd. [142 ITR 493] (Cal) • HNS India VSAT Inc. v. DDIT [96 TTJ 486] (Del) ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. 23. We find that this issue stands adjudicated by the Coordinate Bench of the Tribunal in taxpayer’s own case for AY 2005-06 upheld the order passed by the ld. C…

ACIT, Circle-8(2), New Delhi vs. Expenditors International (India) Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 5994/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Jul 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…ts wherein it has been held that reimbursement of expenses is not subjected to tax in India: • IDS Software Solutions P. Ltd. vs. ITO (122 TTJ 410)(Bang) • CIT v. Industrial Engineering Projects (P.) Ltd. [202 ITR 1014] (Del) • CIT v. Dunlop Rubber Co. Ltd. [142 ITR 493] (Cal) • HNS India VSAT Inc. v. DDIT [96 TTJ 486] (Del) ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. 23. We find that this issue stands adjudicated by the Coordinate Bench of the Tribunal in taxpayer’s own case for AY 2005-06 upheld the order passed by the ld. C…

ACIT, New Delhi vs. M/S. Expenditors International (India) Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2260/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…ts wherein it has been held that reimbursement of expenses is not subjected to tax in India: • IDS Software Solutions P. Ltd. vs. ITO (122 TTJ 410)(Bang) • CIT v. Industrial Engineering Projects (P.) Ltd. [202 ITR 1014] (Del) • CIT v. Dunlop Rubber Co. Ltd. [142 ITR 493] (Cal) • HNS India VSAT Inc. v. DDIT [96 TTJ 486] (Del) ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. 23. We find that this issue stands adjudicated by the Coordinate Bench of the Tribunal in taxpayer’s own case for AY 2005-06 upheld the order passed by the ld. C…

M/S Expeditors International (India) Pvt Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2242/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…ts wherein it has been held that reimbursement of expenses is not subjected to tax in India: • IDS Software Solutions P. Ltd. vs. ITO (122 TTJ 410)(Bang) • CIT v. Industrial Engineering Projects (P.) Ltd. [202 ITR 1014] (Del) • CIT v. Dunlop Rubber Co. Ltd. [142 ITR 493] (Cal) • HNS India VSAT Inc. v. DDIT [96 TTJ 486] (Del) ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. 23. We find that this issue stands adjudicated by the Coordinate Bench of the Tribunal in taxpayer’s own case for AY 2005-06 upheld the order passed by the ld. C…

Airport Authority of India, New Delhi vs. ITO, New Delhi

The appeals of the assessee are allowed

ITA 5163/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…hat the amount to be remitted by him is not recipient’s income chargeable under the Indian Income-tax Act. Should the payer in such a case deduct tax at source?  The ld. AR relied on the following judgments: High Court/AAR • CIT vs Dunlop Rubber Co. Ltd. [142 ITR 493 (Cal)] • Dectavs CIT [23 7 ITR 190 (AAR)] ITA No. 5162 & 5163/Del/2012 28 Airport Authority of India • Tata Engineering & Locomotive Company Limited (2000) 245 ITR 823 • Siemens, 310 ITR 320 (Bom) ITAT • Clifford Chance, 82 ITD 106 (Bom) • Raymond Ltd., 86 ITD 791 (Bom) • Modicon Network, 14 SOT 204 (Del)  It was argued that from the judgmen…

Airport Authority of India, New Delhi vs. ITO, New Delhi

The appeals of the assessee are allowed

ITA 5162/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…hat the amount to be remitted by him is not recipient’s income chargeable under the Indian Income-tax Act. Should the payer in such a case deduct tax at source?  The ld. AR relied on the following judgments: High Court/AAR • CIT vs Dunlop Rubber Co. Ltd. [142 ITR 493 (Cal)] • Dectavs CIT [23 7 ITR 190 (AAR)] ITA No. 5162 & 5163/Del/2012 28 Airport Authority of India • Tata Engineering & Locomotive Company Limited (2000) 245 ITR 823 • Siemens, 310 ITR 320 (Bom) ITAT • Clifford Chance, 82 ITD 106 (Bom) • Raymond Ltd., 86 ITD 791 (Bom) • Modicon Network, 14 SOT 204 (Del)  It was argued that from the judgmen…

Pandit Deendayal Petroleum University-Pdpu, Ahmedabad vs. The Income Tax Officer (Int. Taxn.)-2, Ahmedabad

In the result, both the appeals of the assessee are allowed

ITA 3268/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad05 Apr 2021AY 2012-13
For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Rajdeep Singh, Sr. D.R
Section 195Section 201

…relevant clauses of the agreement of joint research to be carried out for the subject matter from sharing of information from both the parties. We have also gone through the decision of Hon’ble High Court of Calcutta in the case of Dunlop Rubber Company Ltd. 142 ITR 493 holding that the result of the research was for the benefit of all concerned including the head office and subsidiary concern. But the very fact that technical data was jointly obtained and the expenses were shared together indicates that it could not be treated as income. Similarly in the case of the assessee (PDPU), it is as per agreement execu…

Kimberly Clark Lever P.Ltd., Pune vs. ACIT, Pune

In the result, the appeal of the assessee stands allowed

ITA 2481/PUN/2012[2008-09]Status: DisposedITAT Pune22 Feb 2021AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2481/Pun/2012 िनधा"रण वष" / Assessment Year : 2008-09 Kimberly Clark Lever P. Ltd., Gat No.934 To 937, Village Sanaswadi Off Nagar Road, Ta- Shirur, Pune-412208. .......अपीलाथ" / Appellant Pan : Aaack4647E बनाम / V/S. Acit, Circle-Xi(I), ……""यथ" / Respondent Pune. Assessee By : Shri Percy Pardiwalla Revenue By : Shri Sandeep Garg सुनवाई क" तारीख / Date Of Hearing : 08.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 22.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Final Assessment Order U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act’ For Short) Of The Asstt. Commissioner Of Income Tax, Circle-11(1), Pune (‘The Assessing Officer’ For Short) Dated 29.10.2012 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “The Appellant Objects To The Order Dated 29 October 2012 Passed Under Section 143(3) R.W.S. 144(C) Of The Income-Tax Act, 1961 (‘The Act’) By The Assistant Commissioner Of Income Tax, Circle 11(1), Pune [‘Acit’ Or ‘Ao’] Following The Directions Issued By The Dispute Resolution Panel (‘Drp’) In Respect Of The Aforesaid Assessment Year On The Following Among Other Grounds:

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sandeep Garg
Section 143(3)Section 194HSection 194JSection 40Section 9(1)(vii)

…he Hon’ble High Court referring to the judgement of the Hon’ble Delhi High Court in the case of CIT vs. Industrial Engineering Projects (P.) Ltd., 202 ITR 1014 and the judgement of the Hon’ble Calcutta High Court in the case of CIT vs. Dunlop Rubber Co. Ltd., 142 ITR 493 had affirmed the view of the Hon’ble Delhi High Court in the case of Industrial Engineering Projects (P.) Ltd. (supra). In the said judgement of the Hon’ble Jurisdictional High Court (supra), the reimbursement of expenses cannot be regarded as a revenue receipt and as the assessee received nothing in excess of the actual expenditure incurred. The…

The Director of Income Tax vs. M/S Abbey Business Services India Pvt Ltd

In the result, we do not find any merit in this

ITA/214/2014HC Karnataka01 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 201Section 201(1)Section 260Section 260ASection 40Section 9Section 9(1)(vii)

…terprise. In support of aforesaid submissions, reliance has been placed on decisions in 'SREE MEENAKSHI MILLS LTD. VS. CIT', (1957) 31 ITR 28 (SC), 'CIT VS. SIEMENS AKTIONGESELLSCHAFT', (2009) 310 ITR 320 (BOMBAY), 'CIT VS. DUNLOP RUBBER CO. LTD., (1983) 142 ITR 493 (CALCUTTA), 'DIT VS. WNS GLOBAL SERVICES (UK) LTD.', (2013) 32 TAXMANN.COM 54 (BOMBAY), 'DIT VS. KRUPP UDHE GMBH', (2013) 354 ITR 173 (BOMBAY), 'CIT VS. A.P.MOLLER MAERSK A/S', (2015) 374 ITR 497 (BOMBAY), 'CUT VS. ZEE ENTERTAINMENT ENTERPRISES LTD.', ITA NOS.1107, 1117, 1174, OF 2015 & 126 OF 2016 (BOMBAY), 'DIT VS. HCL INFOSYSTEM LT…

ACIT -25(2), Mumbai vs. M/S. Gepach International, Mumbai

In the result both the appeals filed by the revenue are dismissed

ITA 5943/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Sept 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Shris. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5943 & 5942/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15)

For Appellant: Ms. Samatha, DR byFor Respondent: Shri Vijay Mehta, AR
Section 143(2)Section 195Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRIS. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 5943 & 5942/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15) M/s Gepach International, ACIT – 25(2), B/13, Chand Society, Juhu Room no. 508, C-10, 5th बिधम/ Church Road, floor, Pratyakshkar Bhavan, Vs. Mumbai-400 049 Bandra Kurla Complex(E), Mumbai-400 051 स्थायीलेखासं./जीआइआरसं./PAN No. AAAFG5438N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Ms. Samatha, DR by प्रत्यथीकीओरसे/Respondentby : Shri Vijay Mehta, AR 07.08.2020 Virtual Date of Hea…

DCIT, Circle - 13(2), Kolkata vs. M/S. Shradha Agencies Private Limited, Howrah

In the result, the appeal of the revenue is dismissed

ITA 1362/KOL/2018[2013-14]Status: DisposedITAT Kolkata12 Jun 2020AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1362/Kol/2018 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Dhrubajyoti Roy, JCITFor Respondent: Ankita Manek, ACA
Section 144Section 14ASection 194C(7)Section 36(1)Section 36(1)(va)Section 36(2)Section 40

…rsed would not change the nature of these payments. There are number of judicial decisions which have held the reimbursement of expenditure does not constitute income assessable to tax. The decisions are as follows: (i) CIT vs Dunlop Rubber Company Ltd (1983) 142 ITR 493 (Cal) (ii) CIT vs Expeditors International (India) (P) Ltd (2012) 24 Taxmann.com 76 (Del) After careful consideration of the submission of the appellant, perusal of the relevant assessment records and the decisions of the Hon’ble High Court, the addition of Rs.56,57,052/- is therefore deleted.” 23. Aggrieved by the order of the ld. CIT(A) the re…

ITO, Ward - 13(4), Kolkata vs. M/S. Sangkaj Logysys Private Limited, Kolkata

In the result, appeal of the revenue is dismissed

ITA 2092/KOL/2018[2013-14]Status: DisposedITAT Kolkata19 Feb 2020AY 2013-14
Section 143(3)Section 250

…nt of expenditure does not constitute income assessable to have held the reimbursement of expenditure does not constitute income assessable to tax. The decisions are as follows: tax. The decisions are as follows:- (i) CIT vs. Dunlop Rubber Company Ltd. (1983) 142 ITR 493 (Cal) CIT vs. Dunlop Rubber Company Ltd. (1983) 142 ITR 493 (Cal) CIT vs. Dunlop Rubber Company Ltd. (1983) 142 ITR 493 (Cal) 4 Assessment Year: 2013-14 M/s. Sangkaj Logysys Private Limited M/s. Sangkaj Logysys Private Limited (ii) CIT vs. Expeditors International (India) (P) Ltd. (2 CIT vs. Expeditors International (India) (P) Ltd. (2 CIT vs.…

Bimetal Bearings Limited, Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee for the assessment year

ITA 671/CHNY/2015[2010-11]Status: DisposedITAT Chennai29 Aug 2019AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 14ASection 40

…आयकर अपीलीय अिधकरण, ‘‘ए” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 to 2010-11 M/s. Bimetal Bearings Limited, The Deputy Commissioner of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [PAN:AAACB2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Resp…

Bimetal Bearings Limited, Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee for the assessment year

ITA 670/CHNY/2015[2009-10]Status: DisposedITAT Chennai29 Aug 2019AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 14ASection 40

…आयकर अपीलीय अिधकरण, ‘‘ए” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 to 2010-11 M/s. Bimetal Bearings Limited, The Deputy Commissioner of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [PAN:AAACB2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Resp…

Bimetal Bearings Limited, Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee for the assessment year

ITA 669/CHNY/2015[2008-09]Status: DisposedITAT Chennai29 Aug 2019AY 2008-09

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 14ASection 40

…आयकर अपीलीय अिधकरण, ‘‘ए” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 to 2010-11 M/s. Bimetal Bearings Limited, The Deputy Commissioner of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [PAN:AAACB2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Resp…

Bimetal Bearings Limited, Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee for the assessment year

ITA 668/CHNY/2015[2007-08]Status: DisposedITAT Chennai29 Aug 2019AY 2007-08

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 14ASection 40

…आयकर अपीलीय अिधकरण, ‘‘ए” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 to 2010-11 M/s. Bimetal Bearings Limited, The Deputy Commissioner of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [PAN:AAACB2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Resp…

H.J. Heinz Company, Usa, Mumbai vs. ACIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 1991/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Aug 2019AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…s there are various judgments on this issue where it is held that when there is only recoupment of expenses, there is no element of income and held the same cannot be held to be taxable in India. The decisions on reimbursements are as under:- " Dunlop Rubber 142 ITR 493 Kolkata High Court " DECTA 237 ITR 190-AAR " Siemens Aktiongesellschaft 189 Taxman 422-AAR Bombay High Court " ABB Ltd 189 Taxman 422-AAR " Ernst & Young Pvt. Ltd. 49 Taxmann.com 386 Kolkata ITAT 6. The Ld. AR further submitted that the assessee does not “Make Available” technical services of Heinz India and hence should not be taxable as Fees f…