CIT v. Dunlop Rubber Co. Ltd.

322 ITR 564Reported decision#17655 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2021.

Judgments citing CIT v. Dunlop Rubber Co. Ltd.

Chander Mohan Lal, New Delhi vs. ACIT Circle - 61(1), New Delhi

ITA 1869/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Dec 2021AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar[Assessment Year: 2015-16]

Section 194CSection 40A(2)

…erms of section 90(2) of the Act, there is no obligation on the assessee to deduct tax at source on the payments made. In support, learned counsel relied upon the following decisions:- i. CIT vs. Dunlop Rubber Co. Ltd.: (1983) 142 ITR 493 (Cal) ii. ABB Ltd.: 322 ITR 564 iii. ITO v. CGI Information Systems in ITA No. 1376/Bang iv. ACIT vs. Modicon Network: 14 SOT 204 v. CIT vs. Fortis Healthcare Ltd: 181 Taxman 257 vi. CIT v. Siemens Aktiongesellschaft: 220 CTR 425 vii. C.I.T. vs. Stewards and Llyods, 165 ITR 416 (Cal) viii. CIT vs. Sundwiger Emfg. & Co.: 262 ITR 116 (AP) ix. Mahindra & Mahindra: 313 ITR (AT) 263…

Shri Jogendra L. Bhati, Ahmedabad vs. Dy. CIT, Circle-3(1)(1), Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 2136/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad05 Apr 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ Ita No. 2136/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Shri Jogendra L. Bhati Dcit, Cir.3(1)(1) 315, Nilkanth Palace-B Vs Ahmedabad. 100 Ft. Road Anandnagar Road Satellite Ahmedabad 380 015. Pan : Ahcpn 0228 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Ar Revenue By : Shri Vinod Tanwani, Sr.Dr

For Appellant: Shri S.N. Soparkar, ARFor Respondent: Shri Vinod Tanwani, Sr.DR
Section 143(2)Section 195Section 40Section 9

…2003 has held that in respect of reimbursement of expenses, there is no obligation to deduct tax at source. For this conclusion, ITAT has relied upon the decision of Hon’ble Bombay High Court in the case of CIT Vs. Siemens. 310 ITR 320 (Bom); ABB Ltd., In re, 322 ITR 564 (AAR) and ITO ITA No.2136 /Ahd/2017 (Intl. Taxation) Vs. Prasad Productions Ltd., 125 ITD 263 (Chennai)(SB). Copy of this decision has been placed on page no.247. 13. At the time of hearing, the ld.counsel for the assessee relied upon the judgment of Hon’ble Gujarat High Court also in the case of Economic Traders (Guj) Pvt. Ltd. Vs. Pr.CIT, Tax…

Koninklijke Philips N.V, Kolkata vs. DCIT, (It)-1(2), Kolkata

ITA 381/KOL/2015[2010-2011]Status: DisposedITAT Kolkata25 Oct 2018AY 2010-2011

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Koninklijke Philips Electronics N.V. Vs. Dcit(It) – 1(1), Kolkata C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Vs. Dcit(It) – 1(1), Kolkata Koninklijke Philips Electronics N.V. C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri Arvind Sonde, Ketan K. Ved, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(5)

…le to be taxed in India 7 Koninklijke Philips Electronics N.V. ITA No.565/Kol/2014 as per the provisions of Article 12 of the India-Netherland Tax Treaty. The assessee has also placed reliance on the decision of the AAR in the case of ABB Limited reported in 322 ITR 564 in support of its claim. 8. After going through the above submissions of the assessee company, the assessing officer summarized the assessee`s contention regarding non-taxability of RDCA receipts, as follows: (i). That none of the personnel of the assessee is required to visit India for rendering any work. (ii). That payments received by the a…

Koninklijke Philips N.V, Kolkata vs. DDIT (It)-1(1), Kolkata

ITA 565/KOL/2014[2009-2010]Status: DisposedITAT Kolkata25 Oct 2018AY 2009-2010

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Koninklijke Philips Electronics N.V. Vs. Dcit(It) – 1(1), Kolkata C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Vs. Dcit(It) – 1(1), Kolkata Koninklijke Philips Electronics N.V. C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri Arvind Sonde, Ketan K. Ved, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(5)

…le to be taxed in India 7 Koninklijke Philips Electronics N.V. ITA No.565/Kol/2014 as per the provisions of Article 12 of the India-Netherland Tax Treaty. The assessee has also placed reliance on the decision of the AAR in the case of ABB Limited reported in 322 ITR 564 in support of its claim. 8. After going through the above submissions of the assessee company, the assessing officer summarized the assessee`s contention regarding non-taxability of RDCA receipts, as follows: (i). That none of the personnel of the assessee is required to visit India for rendering any work. (ii). That payments received by the a…

Koninklijke Philips Electronics N.V, Kolkata vs. DDIT (It) - 1(1), Kol, Kolkata

ITA 1889/KOL/2012[2008-2009]Status: DisposedITAT Kolkata25 Oct 2018AY 2008-2009

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Koninklijke Philips Electronics N.V. Vs. Dcit(It) – 1(1), Kolkata C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Vs. Dcit(It) – 1(1), Kolkata Koninklijke Philips Electronics N.V. C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri Arvind Sonde, Ketan K. Ved, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(5)

…le to be taxed in India 7 Koninklijke Philips Electronics N.V. ITA No.565/Kol/2014 as per the provisions of Article 12 of the India-Netherland Tax Treaty. The assessee has also placed reliance on the decision of the AAR in the case of ABB Limited reported in 322 ITR 564 in support of its claim. 8. After going through the above submissions of the assessee company, the assessing officer summarized the assessee`s contention regarding non-taxability of RDCA receipts, as follows: (i). That none of the personnel of the assessee is required to visit India for rendering any work. (ii). That payments received by the a…

CIT v. Dunlop Rubber Co. Ltd. (322 ITR 564) — Cited in 5 Judgments | BharatTax