CIT v. Faizan Shoes (P.) Ltd.

367 ITR 155High Court2014#736 most cited

What is CIT v. Faizan Shoes (P.) Ltd. authority for?

Disallowance under section 40(a)(i) for non-deduction of tax at source on export agency commission paid to a non-resident does not apply if the non-resident's income is not taxable in India under section 9(1), such as when the agent operates outside India without a permanent establishment or business connection in India.

139

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Faizan Shoes · CIT v. Faizan Shoes · section 195 · section 40(a)(i) · export agency commission · non-resident payments · TDS non-resident · income deemed to accrue · business connection · permanent establishment · section 9(1) · no tax deduction

Also reported as

48 Taxmann.com 48226 Taxmann 115

Sections most often in play

Section 195Section 9(1)(vii)Section 40(a)(i)Section 40(a)(ia)Section 143(3)Section 32(1)(iia)Section 92CASection 37

Issues it is cited on

section 9(1)(i)section 195(1)section 9(1)(vii)management feessection 40(a)(i)fees for technical servicessection 195permanent establishmentsection 9(1)business connectionnon-residentchild

Judgments citing CIT v. Faizan Shoes (P.) Ltd.

ASSISTANT COMMISSIONER OF INCOME TAX, TIRUNELVELI vs. LOYAL TEXTILE MILLS LTD, KOVILPATTI

In the result, the appeal filed by the Revenue is dismissed

ITA 2308/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Mar 2026AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. ARV Sreenivasan, CITFor Respondent: Shri. Bhupendran, Advocate (Virtual)
Section 143(3)Section 40Section 801ASection 80ISection 92CSection 92F

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2308/Chny/2025 "नधा%रण वष% / Assessment Year: 2020-21 ACIT, Loyal Textile Mills Ltd, Circle -1, vs. New No 21, Old No. 4, Tirunelveli. Mill Street, Kovilapatti, Tuticorin – 628 501. [PAN: AAACL-2632-C] (अपीलाथ'/Appellant) ()*यथ'/Respondent) अपीलाथ' क+ ओर से/Appellant by : Shri. ARV Sreenivasan, CIT )*यथ' क+ ओर से/Respondent by : S…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUNELVELI, TIRUNELVELI vs. M/S.LOYAL TEXTILE MILLS LIMITED, KOVILPATTI

In the result, both appeals filed by the Revenue are dismissed

ITA 193/CHNY/2025[2018-19]Status: DisposedITAT Chennai30 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.192/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.193/Chny/2025, A.Y.: 2018-19 V. Deputy Commissioner Of Income M/S.Loyal Textile Mills Tax, Limited, Circle-1, New No.21, Old No.4, Tirunelveli. Mill Street, Kovilpatti, Tamil Nadu-628 501. [Pan: Aaacl2632C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Bhupendran, Advocate. : प्रत्यर्थी की ओर से /Respondent By Mr.Krishna Murthy At, Jcit सुनवाईकीतारीख/Date Of Hearing : 22.10.2025 घोषणाकीतारीख /Date Of Pronouncement : 30.10.2025

Section 115JSection 143(3)Section 40Section 801ASection 80ISection 92CSection 92F

…आयकर अपीलीय अधिकरण, ’डी न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.192/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./ITA No.193/Chny/2025, A.Y.: 2018-19 v. Deputy Commissioner of Income M/s.Loyal Textile Mills Tax, Limited, Circle-1, New No.21, Old No.4, Tirunelveli. Mill Street, Kovilpatti, Tamil Nadu-628 501. [PAN: AAACL2632C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Responde…

DEPUTY COMMISSIONER OF INCOME TAX, TIRUNELVELI vs. M/S.LOYAL TEXTILE MILLS LIMITED, KOVILPATTI

In the result, both appeals filed by the Revenue are dismissed

ITA 192/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Oct 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.192/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.193/Chny/2025, A.Y.: 2018-19 V. Deputy Commissioner Of Income M/S.Loyal Textile Mills Tax, Limited, Circle-1, New No.21, Old No.4, Tirunelveli. Mill Street, Kovilpatti, Tamil Nadu-628 501. [Pan: Aaacl2632C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Bhupendran, Advocate. : प्रत्यर्थी की ओर से /Respondent By Mr.Krishna Murthy At, Jcit सुनवाईकीतारीख/Date Of Hearing : 22.10.2025 घोषणाकीतारीख /Date Of Pronouncement : 30.10.2025

Section 115JSection 143(3)Section 40Section 801ASection 80ISection 92CSection 92F

…आयकर अपीलीय अधिकरण, ’डी न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.192/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./ITA No.193/Chny/2025, A.Y.: 2018-19 v. Deputy Commissioner of Income M/s.Loyal Textile Mills Tax, Limited, Circle-1, New No.21, Old No.4, Tirunelveli. Mill Street, Kovilpatti, Tamil Nadu-628 501. [PAN: AAACL2632C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Responde…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

ITA 724/COCH/2023[2009-10]Status: DisposedITAT Cochin23 Sept 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…non-residents were only for the services rendered by them outside India by way of canvassing sales order and cannot be regarded as “fees for technical services”. To arrive the said conclusion, the Hon’ble Madras High Court relied on the judgements reported in 367 ITR 155 and 407 ITR 72. 16. We also relied on the judgement of the jurisdictional High Court reported in (2018) 97 taxmann.com 642 (Ker) in the case of US Technology Resources (P) Ltd Vs CIT wherein it was held that, “the payments made for the advices offered by the US company to Indian company regarding management, financial, legal services on a factual…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

ITA 723/COCH/2023[2008-09]Status: DisposedITAT Cochin23 Sept 2025AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…non-residents were only for the services rendered by them outside India by way of canvassing sales order and cannot be regarded as “fees for technical services”. To arrive the said conclusion, the Hon’ble Madras High Court relied on the judgements reported in 367 ITR 155 and 407 ITR 72. 16. We also relied on the judgement of the jurisdictional High Court reported in (2018) 97 taxmann.com 642 (Ker) in the case of US Technology Resources (P) Ltd Vs CIT wherein it was held that, “the payments made for the advices offered by the US company to Indian company regarding management, financial, legal services on a factual…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

ITA 722/COCH/2023[2007-08]Status: DisposedITAT Cochin23 Sept 2025AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, САFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…non-residents were only for the services rendered by them outside India by way of canvassing sales order and cannot be regarded as "fees for technical services". Τo arrive the said conclusion, the Hon'ble Madras High Court relied on the judgements reported in 367 ITR 155 and 407 ITR 72. 16. We also relied on the judgement of the jurisdictional High Court reported in (2018) 97 taxmann.com 642 (Ker) in the case of US Technology Resources (P) Ltd Vs CIT wherein it was held that, “the payments made for the advices offered by the US company to Indian company regarding management, financial, legal services on a factual…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

ITA 721/COCH/2023[2006-07]Status: DisposedITAT Cochin23 Sept 2025AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…non-residents were only for the services rendered by them outside India by way of canvassing sales order and cannot be regarded as “fees for technical services”. To arrive the said conclusion, the Hon’ble Madras High Court relied on the judgements reported in 367 ITR 155 and 407 ITR 72. 16. We also relied on the judgement of the jurisdictional High Court reported in (2018) 97 taxmann.com 642 (Ker) in the case of US Technology Resources (P) Ltd Vs CIT wherein it was held that, “the payments made for the advices offered by the US company to Indian company regarding management, financial, legal services on a factual…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

ITA 720/COCH/2023[2005-06]Status: DisposedITAT Cochin23 Sept 2025AY 2005-06

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…non-residents were only for the services rendered by them outside India by way of canvassing sales order and cannot be regarded as "fees for technical services". Τo arrive the said conclusion, the Hon'ble Madras High Court relied on the judgements reported in 367 ITR 155 and 407 ITR 72. 16. We also relied on the judgement of the jurisdictional High Court reported in (2018) 97 taxmann.com 642 (Ker) in the case of US Technology Resources (P) Ltd Vs CIT wherein it was held that, “the payments made for the advices offered by the US company to Indian company regarding management, financial, legal services on a factual…

ACIT, CIRCLE LTU-1,, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

ITA 140/CHNY/2025[2014-15]Status: DisposedITAT Chennai23 Jun 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

…6. Further, the Ld.AR also submitted that the issue of payment of export commission is not liable for TDS is settled in favour of assessee by the following decisions of the Hon’ble Jurisdictional High Court:- i. CIT vs. Faizan Shoes P Ltd., reported in [2014] 367 ITR 155 (Madras HC) ii. Evolv Clothing Co. vs. ACIT reported in 257 Taxman 171 (Madras HC) In light of the above submissions, the Ld.AR prayed for dismissing the appeal of the Revenue by confirming the order of the Ld.CIT(A). 15. We have heard both the parties perused the materials available on record and have gone through orders of the authorities bel…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE LTU-1, , CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

ITA 139/CHNY/2025[2013-14]Status: DisposedITAT Chennai23 Jun 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

…6. Further, the Ld.AR also submitted that the issue of payment of export commission is not liable for TDS is settled in favour of assessee by the following decisions of the Hon’ble Jurisdictional High Court:- i. CIT vs. Faizan Shoes P Ltd., reported in [2014] 367 ITR 155 (Madras HC) ii. Evolv Clothing Co. vs. ACIT reported in 257 Taxman 171 (Madras HC) In light of the above submissions, the Ld.AR prayed for dismissing the appeal of the Revenue by confirming the order of the Ld.CIT(A). 15. We have heard both the parties perused the materials available on record and have gone through orders of the authorities bel…

ACIT, LTU CIRCLE 1 CHENNAI, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

ITA 117/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jun 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

…6. Further, the Ld.AR also submitted that the issue of payment of export commission is not liable for TDS is settled in favour of assessee by the following decisions of the Hon’ble Jurisdictional High Court:- i. CIT vs. Faizan Shoes P Ltd., reported in [2014] 367 ITR 155 (Madras HC) ii. Evolv Clothing Co. vs. ACIT reported in 257 Taxman 171 (Madras HC) In light of the above submissions, the Ld.AR prayed for dismissing the appeal of the Revenue by confirming the order of the Ld.CIT(A). 15. We have heard both the parties perused the materials available on record and have gone through orders of the authorities bel…

ACIT., CIRCLE-1, AGRA vs. M/S DAWAR FOODWEAR INDUSTRIES, , AGRA

The appeal stands dismissed

ITA 433/AGR/2015[2010-11]Status: DisposedITAT Agra22 Apr 2025AY 2010-11

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 433/Agr/2015 (िनधा"रणवष" / Assessment Year:2010-11) बनाम/ Acit-Circle-1, M/S. Dawar Footwear Industries Agra. 53, T.P. Nagar, Agra. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafd-6003-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Dr. Arun Kumar Yadav – Ld. Cit-Dr " थ"कीओरसे/Respondent By : Sh. Rajendra Sharma, Adv. – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Year (Ay) 2010-11 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals)-I, Agra [Cit(A)] On 31-03-2015 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 18-03- 2013. Both Sides Made Vehement Arguments. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed- Off As Under. The Sole Grievance Of The Revenue Is Deletion Of Disallowance U/S 40(A)(I) Against Foreign Commission Payments & Sample & Development Charges As Paid By The Assessee To Non- Resident Entities. The Assessee Derived Income From Manufacturing & Trading Of Footwear.

For Appellant: Dr. Arun Kumar Yadav – Ld. CIT-DRFor Respondent: Sh. Rajendra Sharma, Adv. – Ld. AR
Section 143(3)Section 195Section 40Section 9

…isallowed for Rs.36.15 Lacs. 3. The Ld. CIT(A), inter-alia, relied on the decision of Hon’ble Delhi High Court in the case of EON Technology Pvt. Ltd. (343 ITR 366) as well as the decision of Hon’ble High Court of Madras in the case of Faizan Shoes Pvt. Ltd. (48 Taxmann.com 48) to hold that where foreign agents had no PE in India, no part of their services would be rendered in India and therefore, there would be no obligation to deduct TDS u/s 195. On the issue of sample charges, it was held that when the payment was made, the amendment made below Sec.9 by Finance Act, 2010 was not in statute and therefore, there…

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. E I D PARRY INDIA LIMITED, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 3251/CHNY/2024[2012-13]Status: DisposedITAT Chennai21 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(1)Section 143(2)Section 250Section 92BSection 92C

…आयकर अपीलीय अिधकरण, ‘डी ’ "यायपीठ, चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER IT(TP)A. Nos.:105, 106, 107/Chny/2024 & ITA No.3113/CHNY/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. E.I.D. Parry India Ltd., The Deputy Commissioner of No. 234, Dare House, NSC Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [PAN: AAACE-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A. No. 3251…

M/S. EID PARRY INDIA LTD.,CHENNAI vs. DCIT, LTU-1,, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 3113/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Apr 2025AY 2014-15

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(1)Section 143(2)Section 250Section 92BSection 92C

…आयकर अपीलीय अिधकरण, ‘डी ’ "यायपीठ, चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER IT(TP)A. Nos.:105, 106, 107/Chny/2024 & ITA No.3113/CHNY/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. E.I.D. Parry India Ltd., The Deputy Commissioner of No. 234, Dare House, NSC Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [PAN: AAACE-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A. No. 3251…

M/S.VA TECH WABAG LTD.,CHENNAI vs. ACIT, CC-3(2), CHENNAI

ITA 2247/CHNY/2024[2018-19]Status: DisposedITAT Chennai24 Feb 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2246, 2247 & 2248/Chny/2024 (िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 & 2020-2021) M/S. Va Tech Wabag Ltd, Vs. The Assistant Commissioner Of ‘Wabag House’’ Income Tax, No.17, 200 Feet Redial Road, Central Circle 3(2) S. Kolathur (Near Kamakshi Hospital) Chennai. Chennai 600 117 [Pan: Aabcv 0225G]

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri. P. Vijaideepan, IRS, JCIT

…आयकर अपीलीय अिधकरण ‘ए’’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी जगदीश, लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.2246, 2247 & 2248/Chny/2024 (िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 & 2020-2021) M/s. VA Tech Wabag Ltd, Vs. The Assistant Commissioner of ‘Wabag House’’ Income Tax, No.17, 200 feet Redial Road, Central Circle 3(2) S. Kolathur (Near Kamakshi Hospital) Chennai. Chennai 600 117 [PAN: AABCV 0225G] आयकरअपील सं./ ITA Nos.2…

M/S.VA TECH WABAG LTD.,CHENNAI vs. ACIT, CC-3(2), CHENNAI

ITA 2246/CHNY/2024[2017-18]Status: DisposedITAT Chennai24 Feb 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2246, 2247 & 2248/Chny/2024 (िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 & 2020-2021) M/S. Va Tech Wabag Ltd, Vs. The Assistant Commissioner Of ‘Wabag House’’ Income Tax, No.17, 200 Feet Redial Road, Central Circle 3(2) S. Kolathur (Near Kamakshi Hospital) Chennai. Chennai 600 117 [Pan: Aabcv 0225G]

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri. P. Vijaideepan, IRS, JCIT

…आयकर अपीलीय अिधकरण ‘ए’’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी जगदीश, लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.2246, 2247 & 2248/Chny/2024 (िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 & 2020-2021) M/s. VA Tech Wabag Ltd, Vs. The Assistant Commissioner of ‘Wabag House’’ Income Tax, No.17, 200 feet Redial Road, Central Circle 3(2) S. Kolathur (Near Kamakshi Hospital) Chennai. Chennai 600 117 [PAN: AABCV 0225G] आयकरअपील सं./ ITA Nos.2…

ACIT, CHENNAI vs. V A TECH WABAG LIMITED, CHENNAI

In the result, the appeal of Revenue vide ITA No

ITA 147/CHNY/2018[2009-10]Status: DisposedITAT Chennai19 Feb 2025AY 2009-10

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.147/Chny/2018, Assessment Years: 2009-10 आयकर अपील सं./Ita No.1182/Chny/2018, Assessment Years: 2012-13

For Appellant: Mrs.Pushya Sitaraman, Sr.Advocate for Mr.T.Ramesh Kutty & B.SivaramanFor Respondent: Shri A.Sasikumar, CIT
Section 143(3)Section 92C

…आयकर अपीलीय अधिकरण,’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.147/Chny/2018, Assessment Years: 2009-10 आयकर अपील सं./ITA No.1182/Chny/2018, Assessment Years: 2012-13 The Asst. Commissioner of Income M/s.VA Tech Wabag Pvt. Ltd., Tax, WABAG House No.17, Central Circle-3(2), 200 Feet, Thoraipakkam, Chennai. Pallavaram Main Road, Sunnambu Kolathur, Chennai-600 117. [PAN: AABCV0225G] (प्रत्यर्थी/Res…

ACIT CENTRAL CIRCLE 3(2), CHENNAI vs. VA TECH WABAG PVT. LTD., CHENNAI

In the result, the appeal of Revenue vide ITA No

ITA 1182/CHNY/2018[2012-13]Status: DisposedITAT Chennai19 Feb 2025AY 2012-13

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.147/Chny/2018, Assessment Years: 2009-10 आयकर अपील सं./Ita No.1182/Chny/2018, Assessment Years: 2012-13

For Appellant: Mrs.Pushya Sitaraman, Sr.Advocate for Mr.T.Ramesh Kutty & B.SivaramanFor Respondent: Shri A.Sasikumar, CIT
Section 143(3)Section 92C

…आयकर अपीलीय अधिकरण,’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.147/Chny/2018, Assessment Years: 2009-10 आयकर अपील सं./ITA No.1182/Chny/2018, Assessment Years: 2012-13 The Asst. Commissioner of Income M/s.VA Tech Wabag Pvt. Ltd., Tax, WABAG House No.17, Central Circle-3(2), 200 Feet, Thoraipakkam, Chennai. Pallavaram Main Road, Sunnambu Kolathur, Chennai-600 117. [PAN: AABCV0225G] (प्रत्यर्थी/Res…

T vs. MOTOR COMPANY LTD.,CHENNAIVS.ACIT, CHENNAI

In the result, appeal filed by the assessee ppeal filed by the assessee is partly allowed

ITA 672/CHNY/2017[2012-13]Status: DisposedITAT Chennai24 Jan 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita No.672/Chny/2017 िनधा"रणवष"/Assessment Year: 2012-13 M/S.Tvs Motor Co. Ltd., V. The Acit, No.29, Haddows Road, Corporate Circle – 3(1), Chennai-600 006. Chennai. [Pan: Aaacs 7032 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

…relied on the decision of the noted that the Tribunal has relied on the decision of the Hon’ble jurisdictional High Court in the case of jurisdictional High Court in the case of CIT v. Faizan Shoes Pvt. Ltd. CIT v. Faizan Shoes Pvt. Ltd. reported in [2014] 367 ITR 155 (Mad HC). The relevant findings of . The relevant findings of reported in [2014] 367 ITR this Tribunal, as taken note of by us, is as under: this Tribunal, as taken note of by us, is as under:- 14. The next issue is disallowance of export agency commission paid 14. The next issue is disallowance of export agency commission paid 14. The next iss…

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ALLSEC TECHNOLOGIES LIMITED, CHENNAI

The appeal stand partly allowed in terms of our above order

ITA 1662/CHNY/2019[2011-12]Status: DisposedITAT Chennai03 Dec 2024AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1255/Chny/2019 (िनधा)रणवष) / Assessment Year: 2010-11) & 2. आयकरअपील सं./ Ita No.1662/Chny/2019 (िनधा)रणवष) / Assessment Year: 2011-12) Dcit M/S. Allsec Technologies Limited बनाम/ Corporate Circle-1(1), 560, 562, 7H Century Plaza, Vs. Chennai. Teynampet, Anna Salai, Chennai-600 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aacca-5106-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Ms. Kavitha (Addl.Cit) - Ld. Sr. Dr " थ"कीओरसे/ Assessee By : Shri Vikram Vijayaraghavan (Advocate) - Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 20-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Appeals By Revenue For Assessment Year (Ay) 2010-11 & 2011-12 Has Common Issues. First We Take Up Appeal For Ay 2010-11 Which Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals)-1, Chennai [Cit(A)] Dated 31-01-2019 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) R.W.S.

For Appellant: Shri Vikram Vijayaraghavan (Advocate) - Ld.ARFor Respondent: Ms. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 143(3)Section 14ASection 195Section 40Section 9(1)(vi)

…ission for procuring orders in foreign territories. There is nothing on record to show that the payee has business connection or PE in India. In such a case the ratio of decision of Hon’ble High Court of Madras in the cited case law of Faizan Shoes Pvt. Ltd. (48 Taxmann.com 48) would squarely apply to the facts of the case. Therefore, no interference is required in the impugned order, on this issue. The corresponding ground raised by the revenue stand dismissed. 6. The appeal stand partly allowed in terms of our above order. 7. Assessment Year 2011-12 7.1 Two issues have been raised by the revenue i.e., disallowa…

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