CIT v. Eon Technology P Ltd.

246 CTR 40High Court2012#7734 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also reported as

96 Taxmann.com 222

Sections most often in play

Section 143(3)Section 250(6)Section 40(a)(i)Section 40(a)(ia)Section 5Section 5(2)(b)Section 9Section 9(1)(i)

Judgments citing CIT v. Eon Technology P Ltd.

M/S ORBIT RESORTS (P) LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, appeals of the Assessee stands allowed

ITA 988/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh16 Oct 2025AY 2014-15

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 343 /Chd/2019 निर्धारण वर्ष / Assessment Years : 2013-14 M/s Orbit Resorts Limited बनाम The DCIT H.No. 256, Sector 9C, Chandigarh Circle 1(1), Chandigarh स्थायी लेखा सं./PAN NO: AAACO4024H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 988 /Chd/2019 निर्धारण वर्ष / Assessment Years : 2014-15 M/s Orbit Resorts Limited बनाम H.No. 256, Sector 9C, Chandigarh The DCIT Circle 1(1), Chandigarh

For Appellant: Shri Aditya Kumar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 250(6)Section 40Section 9

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 343 /Chd/ 2019 िनधा"रण वष" / Assessment Years : 2013-14 M/s Orbit Resorts Limited बनाम The DCIT H.No. 256, Sector 9C, Circle 1(1), Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AAACO4024H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 988 /Chd/ 2019 िनधा"रण वष" / Assessment Years : 2014-15 M/s Orbit Resorts Limited बनाम The DCIT H.N…

M/S ORBIT RESORTS (P) LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, appeals of the Assessee stands allowed

ITA 343/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh16 Oct 2025AY 2013-14

Bench: or at the time of hearing of appeal, with the permission of the Hon'ble Income Tax Appellate Tribunal.

For Appellant: Shri Aditya Kumar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 250(6)Section 40Section 9

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 343 /Chd/ 2019 िनधा"रण वष" / Assessment Years : 2013-14 M/s Orbit Resorts Limited बनाम The DCIT H.No. 256, Sector 9C, Circle 1(1), Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AAACO4024H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 988 /Chd/ 2019 िनधा"रण वष" / Assessment Years : 2014-15 M/s Orbit Resorts Limited बनाम The DCIT H.N…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3383/DEL/2018[2017-18]Status: DisposedITAT Delhi05 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…ny Pvt Ltd Vs. Asst. CIT ITA No. 572/2013 (Mad.). v. Batlivala & Karani Securities (India) Pvt Ltd Vs. DCIT ITA No.1234 and 1235/Kol/ 2013. b) Commission to Non-Resident on marketing services is not taxable in India: i. CIT Vs. Eon Technology P Ltd (2012) 246 CTR 40 (Delhi HC). ii. DCIT vs., Taj International Pvt Ltd [2018] 96 taxmann.com 222 (Delhi Trib.). iii. Southern Borewells Vs. CIT [2014] 43 taxmann.com 378 (HC Kerala). 38 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. iv. ITO Vs. Trident Exports [2014] 44 taxmann.com 297 (Chennai). v. Allied Nippon…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3382/DEL/2018[2016-17]Status: DisposedITAT Delhi05 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…ny Pvt Ltd Vs. Asst. CIT ITA No. 572/2013 (Mad.). v. Batlivala & Karani Securities (India) Pvt Ltd Vs. DCIT ITA No.1234 and 1235/Kol/ 2013. b) Commission to Non-Resident on marketing services is not taxable in India: i. CIT Vs. Eon Technology P Ltd (2012) 246 CTR 40 (Delhi HC). ii. DCIT vs., Taj International Pvt Ltd [2018] 96 taxmann.com 222 (Delhi Trib.). iii. Southern Borewells Vs. CIT [2014] 43 taxmann.com 378 (HC Kerala). 38 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. iv. ITO Vs. Trident Exports [2014] 44 taxmann.com 297 (Chennai). v. Allied Nippon…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…ny Pvt Ltd Vs. Asst. CIT ITA No. 572/2013 (Mad.). v. Batlivala & Karani Securities (India) Pvt Ltd Vs. DCIT ITA No.1234 and 1235/Kol/ 2013. b) Commission to Non-Resident on marketing services is not taxable in India: i. CIT Vs. Eon Technology P Ltd (2012) 246 CTR 40 (Delhi HC). ii. DCIT vs., Taj International Pvt Ltd [2018] 96 taxmann.com 222 (Delhi Trib.). iii. Southern Borewells Vs. CIT [2014] 43 taxmann.com 378 (HC Kerala). 38 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. iv. ITO Vs. Trident Exports [2014] 44 taxmann.com 297 (Chennai). v. Allied Nippon…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3380/DEL/2018[2014-15]Status: DisposedITAT Delhi05 May 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…ny Pvt Ltd Vs. Asst. CIT ITA No. 572/2013 (Mad.). v. Batlivala & Karani Securities (India) Pvt Ltd Vs. DCIT ITA No.1234 and 1235/Kol/ 2013. b) Commission to Non-Resident on marketing services is not taxable in India: i. CIT Vs. Eon Technology P Ltd (2012) 246 CTR 40 (Delhi HC). ii. DCIT vs., Taj International Pvt Ltd [2018] 96 taxmann.com 222 (Delhi Trib.). iii. Southern Borewells Vs. CIT [2014] 43 taxmann.com 378 (HC Kerala). 38 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. iv. ITO Vs. Trident Exports [2014] 44 taxmann.com 297 (Chennai). v. Allied Nippon…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3379/DEL/2018[2013-14]Status: DisposedITAT Delhi05 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…ny Pvt Ltd Vs. Asst. CIT ITA No. 572/2013 (Mad.). v. Batlivala & Karani Securities (India) Pvt Ltd Vs. DCIT ITA No.1234 and 1235/Kol/ 2013. b) Commission to Non-Resident on marketing services is not taxable in India: i. CIT Vs. Eon Technology P Ltd (2012) 246 CTR 40 (Delhi HC). ii. DCIT vs., Taj International Pvt Ltd [2018] 96 taxmann.com 222 (Delhi Trib.). iii. Southern Borewells Vs. CIT [2014] 43 taxmann.com 378 (HC Kerala). 38 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. iv. ITO Vs. Trident Exports [2014] 44 taxmann.com 297 (Chennai). v. Allied Nippon…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…ny Pvt Ltd Vs. Asst. CIT ITA No. 572/2013 (Mad.). v. Batlivala & Karani Securities (India) Pvt Ltd Vs. DCIT ITA No.1234 and 1235/Kol/ 2013. b) Commission to Non-Resident on marketing services is not taxable in India: i. CIT Vs. Eon Technology P Ltd (2012) 246 CTR 40 (Delhi HC). ii. DCIT vs., Taj International Pvt Ltd [2018] 96 taxmann.com 222 (Delhi Trib.). iii. Southern Borewells Vs. CIT [2014] 43 taxmann.com 378 (HC Kerala). 38 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. iv. ITO Vs. Trident Exports [2014] 44 taxmann.com 297 (Chennai). v. Allied Nippon…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3377/DEL/2018[2011-12]Status: DisposedITAT Delhi05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

ACIT, NEW DELHI vs. M/S. KAPOOR INDUSTRIES, NEW DELHI

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

ACIT, NEW DELHI vs. M/S. KAPOOR INDUSTRIES, NEW DELHI

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

THE DCIT, PANCHMAHAL CIRCLE,, PANCHMAHAL vs. THE PANCHMAHAL STEEL LTD.,, PANCHMAHAL

In the result, appeal of the Revenue is dismissed

ITA 634/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.634/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Dcit, Panchmahal Circle Vs. The Panchmahal Steel Ltd. Godhra 389 001. Gidc, Kalol Dist: Panchmahal,Gujarat.

For Appellant: Shri M.J. Shah, ARFor Respondent: Shri V.K. Singh, Sr.DR
Section 143(2)Section 195Section 40

…arat Reclaim and Rubber Products Ltd. ITA No. 8868/Mum/2010 (MumTrib.) (ii) DCIT v. Divi's Laboratories Ltd. - (2011-TII-182-ITAT- HYD-INTL) (iii) Exotic Fruits (P) Ltd vs. ITO [2013] 40 taxmann.com 348 (Bang. Trib.) (iv) CIT v. Eon Technology (P) Ltd. (2012) 246 CTR 40 (Delhi) (High Court) (v) Southern Borewells v. CIT [2014] 43 taxmann.com 378 (HC-Kerala) (vi) ITO vs Trident Exports [2014] 44 taxmann.com 297 (Chennai - Trib.) (vii) Andrew Yule & Co.Ltd. Vs CIT(1994) 206 ITR 381 (MAD) :TC5PS.170 (viii) Rupajee Ratnachand & Anr.Vs CIT (1955)282 (AP):TC5R453 & (ix) ITO Vs Shriram bearings Ltd.(1987)164 ITR 419(Cal…

AMBICA STEELS LTD.,DELHI vs. ADDL. CIT, NEW DELHI

In the result the appeal is allowed

ITA 3893/DEL/2014[2010-11]Status: DisposedITAT Delhi03 Oct 2017AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kantin Ita No. 3893/Del/2014 Assessment Year: 2010-11 Ambica Steels Ltd. Vs. Addl. Cit C-54/1, Wazirpur Industrial Range -1, Area, Delhi New Delhi (Applicant) (Respondent) (Pan: Aaaca9942Q) Assessee By: Shri S.K. Jain, Ca Shri Nitin Jain, Ca Revenue By: Shri R.C. Danday, Sr. Dr Date Of Hearing 13/09/2017 Date Of Pronouncement 03/10/2017

For Appellant: Shri S.K. Jain, CAFor Respondent: Shri R.C. Danday, Sr. DR
Section 143(3)Section 260ASection 40Section 9

…gment has not been able to distinguish or point out any error in the decision rendered by the aforesaid order of the co-ordinate bench in assesses own case. In fact we also find that the Hon'ble Delhi High court in the case of CIT Vs. EON Technology Pvt. Ltd. 246 CTR 40 (Delhi) held that:- “payment of sales commission to non-resident to its holding company on the export sales is not liable to disallowance u/s 40(a) (i) on the ground that when a non- resident agent operates outside the country no part of his income arises in India, and since payment is remitted directly abroad it does not mean that the non-residen…

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 634/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2011-12

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

Section 143(3)Section 195(2)Section 40

…ujarat Reclaim and Rubber Products Ltd. ITA No. 8868/Mum/2010 (MumTrib.) (ii) DCIT Vs Divi's Laboratories Ltd. - (2011-TII-182-ITAT-HYD-INTL) (iii) Exotic Fruits (P) Ltd Vs ITO [2013] 40 taxmann.com 348 (Bang. Trib.) (iv) CIT Vs Eon Technology (P) Ltd. (2012) 246 CTR 40 (Delhi) (High Court) (v) Southern Borewells Vs CIT [2014] 43 taxmann.com 378 (HC-Kerala) (vi) ITO Vs Trident Exports [2014] 44 taxmann.com 297 (Chennai - Trib.) (vii) CIT Vs Model Exims (2014) 42 taxmann.com 446 (Allahabad) 33.4. Considering the various judicial precedents as mentioned above, the Assessing Officer is not justified in disallowing…

THE DCIT, CIRCLE-1(2),, BARODA vs. M/S. ASTRAL PHARMACEUTICALS INDUSTRIES,, BARODA

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 633/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2008-09

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

Section 143(3)Section 195(2)Section 40

…ujarat Reclaim and Rubber Products Ltd. ITA No. 8868/Mum/2010 (MumTrib.) (ii) DCIT Vs Divi's Laboratories Ltd. - (2011-TII-182-ITAT-HYD-INTL) (iii) Exotic Fruits (P) Ltd Vs ITO [2013] 40 taxmann.com 348 (Bang. Trib.) (iv) CIT Vs Eon Technology (P) Ltd. (2012) 246 CTR 40 (Delhi) (High Court) (v) Southern Borewells Vs CIT [2014] 43 taxmann.com 378 (HC-Kerala) (vi) ITO Vs Trident Exports [2014] 44 taxmann.com 297 (Chennai - Trib.) (vii) CIT Vs Model Exims (2014) 42 taxmann.com 446 (Allahabad) 33.4. Considering the various judicial precedents as mentioned above, the Assessing Officer is not justified in disallowing…