CIT v. Faizan Shoes (P.) Ltd.

367 ITR 155High Court2014#732 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 367,518 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.

DCIT Corporate Circle 1(1), Chennai vs. Allsec Technologies Limited, Chennai

The appeal stand partly allowed in terms of our above order

ITA 1255/CHNY/2019[2010-11]Status: DisposedITAT Chennai03 Dec 2024AY 2010-11

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…

M/S. Spel Semiconductor Ltd., Chennai vs. ITO, Corporate Ward - 6 (2), Chennai

The appeal stand allowed for statistical purposes

ITA 105/CHNY/2020[2015-16]Status: DisposedITAT Chennai18 Oct 2024AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.105/Chny/2020 (िनधा*रणवष* / Assessment Year: 2015-16) M/S Spel Semiconductor Limited Ito बनाम/ #5, Cmda Industries Estate Corporate Ward -6(2) Vs. Chennai-603 209. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacs-8519-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Vikram Vijayaraghavan (Advocate) -Ld. Ar " थ"कीओरसे/Respondent By : Dr. Samuel Pitta (Jcit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-10-2024 आदेश / O R D E R

For Appellant: Shri Vikram Vijayaraghavan (Advocate) -Ld. ARFor Respondent: Dr. Samuel Pitta (JCIT) -Ld. Sr. DR
Section 143(3)Section 40Section 9(1)(vii)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.105/Chny/2020 (िनधा*रणवष* / Assessment Year: 2015-16) M/s Spel Semiconductor Limited ITO बनाम/ #5, CMDA Industries Estate Corporate Ward -6(2) Vs. Chennai-603 209. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACS-8519-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Vikram Vijayaraghavan (Advocate) -Ld. AR " थ…

The ACIT, Central Circle-3(2), Chennai vs. M/S.Va Tech Wabag Limited, Chennai

In the result, the appeals of the revenue are decided as under:-

ITA 326/CHNY/2021[2016-17]Status: DisposedITAT Chennai16 Oct 2024AY 2016-17

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./It(Tp) No.7/Chny/2021, Assessment Year-2013-14 आयकर अपील सं./ It(Tp) No.8/Chny/2021, Assessment Year-2014-15 आयकर अपील सं./ It(Tp) No.9/Chny/2021, Assessment Year-2015-16 आयकर अपील सं./ Ita No.326/Chny/2021, Assessment Year-2016-17 The Assistant Commissioner Of Income Tax, M/S. V.A Tech Wabag Limited, Corporate Circle-3(2) No.17, Wabag House, Chennai 200 Feet Radial Road, Sunnambukolathur, Chennai – 600 006. [Pan: Aabcv0225G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri Ramesh Kutty, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. C. Vatchala, Cit सुनवाई की तारीख/Date Of Hearing : 27.08.2024 घोषणा की तारीख /Date Of Pronouncement : 16.10.2024 आदेश / O R D E R Amitabh Shukla, A.M : Delay S. Appel- Appeal Nos. Ays Cit(A) Order Details Respondent In Filing No. Lant Appeal A B C D E F G Acit, Din No.Itba / Apl / M / 250 / M/S. V.A Tech It(Tp)-7 / Cc- 2020-21 / 1029389607 (1) Wabag 1 2013-14 4 Days Chny/2021 3(2), Dt.31.12.2020 Limited, Chennai Din No.Itba / Apl / M / 250 / It(Tp)-8 / 2 2014-15 2020-21 / 1029389231 (1) 4 Days Chny/2021 Dt.31.12.2020 Din No.Itba / Apl / M / 250 / It(Tp)-9 / 3 2015-16 2020-21 / 1029389414 (1) 4 Days Chny/2021 Dt.31.12.2020 Din No.Itba / Apl / M / 250 / It(Tp)-326 3 4 2016-17 2020-21 / 1031510911 (1) /Chny/2021 Months Dt.16.03.2021

For Appellant: Shri Ramesh Kutty, AdvocateFor Respondent: Ms. C. Vatchala, CIT
Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./IT(TP) No.7/Chny/2021, Assessment Year-2013-14 आयकर अपील सं./ IT(TP) No.8/Chny/2021, Assessment Year-2014-15 आयकर अपील सं./ IT(TP) No.9/Chny/2021, Assessment Year-2015-16 आयकर अपील सं./ ITA No.326/Chny/2021, Assessment Year-2016-17 The Assistant Commissioner of Income Tax, M/s. V.A Tech Wabag Limited, Corporate Circle-3(2) No.17, WABAG Hou…

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

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

ITA 833/BANG/2024[2014-15]Status: DisposedITAT Bangalore10 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

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

ITA 832/BANG/2024[2013-14]Status: DisposedITAT Bangalore10 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

Hindustan Epc Company Ltd., New Delhi vs. ACIT, Circle- 11(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 7112/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganeshhindustan Epc Company Ltd, Vs. Acit, 239, Okhla Industrial Estate, Circle-11(2), Phase-Iii, New Delhi New Delhi (Appellant) (Respondent) Pan: Aafcm9606E Acit, Vs. Hindustan Epc Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi (Appellant) (Respondent) Pan: Aafcm9606E

For Appellant: Sh. Satyen Sethi, AdvFor Respondent: Shri Vijay Vasanta, CIT DR
Section 143(3)Section 14A

…the Hon'ble High Court held that the payment of commission cannot be considered as fees for technical services in terms of section 9(1)(vii) so as to call for any deduction of tax at source. The Hon'ble Madras High Court in CIT v. Faizan Shoes (P) Ltd. [2014] 367 ITR 155/226 Taxman 115/48 taxmann.com 48, has also held that no disallowance can be made u/s 40a(i) in respect of commission paid to non-resident agent for providing services outside India. 6.7. We further find the Special Leave Petition filed by the revenue before the Hon‟ble Supreme Court in the case of PCIT vs Vedanta Ltd reported in 448 ITR 732 (SC)…

ACIT, Circle- 11(2), New Delhi vs. Hindustan Epc Company Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 6985/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganeshhindustan Epc Company Ltd, Vs. Acit, 239, Okhla Industrial Estate, Circle-11(2), Phase-Iii, New Delhi New Delhi (Appellant) (Respondent) Pan: Aafcm9606E Acit, Vs. Hindustan Epc Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi (Appellant) (Respondent) Pan: Aafcm9606E

For Appellant: Sh. Satyen Sethi, AdvFor Respondent: Shri Vijay Vasanta, CIT DR
Section 143(3)Section 14A

…the Hon'ble High Court held that the payment of commission cannot be considered as fees for technical services in terms of section 9(1)(vii) so as to call for any deduction of tax at source. The Hon'ble Madras High Court in CIT v. Faizan Shoes (P) Ltd. [2014] 367 ITR 155/226 Taxman 115/48 taxmann.com 48, has also held that no disallowance can be made u/s 40a(i) in respect of commission paid to non-resident agent for providing services outside India. 6.7. We further find the Special Leave Petition filed by the revenue before the Hon‟ble Supreme Court in the case of PCIT vs Vedanta Ltd reported in 448 ITR 732 (SC)…

Sundaram Fasteners Limited, Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee in IT(TP)A No

ITA 796/CHNY/2017[2012-13]Status: DisposedITAT Chennai31 Aug 2023AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Vijayaraghavan, Advocate &For Respondent: Smt. Jothi Lakshmi Nayak, CIT
Section 10(34)Section 143(3)Section 147Section 14A

…ITA No.813/Mds/2016, wherein the Tribunal has remanded the matter back to the file of the AO to re-examine the issue afresh in the light of provisions of the Act and the decision of the Hon’ble Madras High Court in the case of CIT vs. Faizan Shoes Pvt. Ltd., 367 ITR 155, by observing in para 24 as under:- “24. We have considered the rival submissions on either side and perused the relevant material available on record. It is not in dispute that the circular issued by the CBDT was withdrawn and the issue in respect of commission paid / payable to the foreign agency. In the case before us, the provisions of Income…

Va Tech Wabag Limited, Chennai vs. ACIT, Chennai

Appeal is allowed for statistical purposes

ITA 807/CHNY/2016[2011-12]Status: DisposedITAT Chennai31 Aug 2023AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

…आयकर अपीलीय अिधकरण,‘डी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.:953/CHNY/2015 िनधा"रण वष"/Assessment Year: 2010-11 & C.O No.50/CHNY/2016 [in I.T.A. No.953/CHNY/2015] VA Tech Wabag Ltd., The DCIT / ACIT, “Wabag House”, No.17, 200 feet Central Circle – 3(2), vs. Chennai. Thoraipakkam-Pallavaram Main Road, Sunnambu Kolathur, Chennai – 600 117. [PAN: AABCV 0225G] (अपीलाथ"/Appellant) (""यथ"/Respondent/ Cross Object…

DCIT, Chennai vs. V.A. Tech Wabag Limited, Chennai

Appeal is allowed for statistical purposes

ITA 953/CHNY/2015[2010-11]Status: DisposedITAT Chennai31 Aug 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

…आयकर अपीलीय अिधकरण,‘डी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.:953/CHNY/2015 िनधा"रण वष"/Assessment Year: 2010-11 & C.O No.50/CHNY/2016 [in I.T.A. No.953/CHNY/2015] VA Tech Wabag Ltd., The DCIT / ACIT, “Wabag House”, No.17, 200 feet Central Circle – 3(2), vs. Chennai. Thoraipakkam-Pallavaram Main Road, Sunnambu Kolathur, Chennai – 600 117. [PAN: AABCV 0225G] (अपीलाथ"/Appellant) (""यथ"/Respondent/ Cross Object…

ACIT, Central Circle-2(1), Hyderabad vs. Trident Chemphar Limited, Hyderabad

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 433/HYD/2022[2017-18]Status: DisposedITAT Hyderabad09 Jan 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 Asst. Commissioner Of Income Vs. M/S. Trident Chemphar Ltd. Hyderabad. Tax, Central Circle – 2(1), Pan : Aaeft8416H. Hyderabad. (Appellant) (Respondent) Assessee By: Shri B.G. Reddy Revenue By: Shri Rajendra Kumar – Cit-Dr Date Of Hearing: 09.01.2023 Date Of Pronouncement: 09.01.2023

For Appellant: Shri B.G. ReddyFor Respondent: Shri Rajendra Kumar – CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 195Section 40

…the provisions of section 195 would not be applicable to payments made by assessee to non-resident agents. This view is also supported by the following decisions: 1. CIT Vs. Model Exims Kanpur, [2013] 358ITR 72 (All.) 2. CIT Vs. Faizan Shoes Pvt. Ltd., [2014] 367 ITR 155 (Mad.) 9. Further, the coordinate bench while examining identical nature of dispute in case of Arobindo Pharma Ltd. (supra) held in the following manner: 25. As far as the amount paid as sales commission is concerned, this issue has already been decided by the Coordinate Bench in assessee's own case for the A.Y. 2002-2003 and 2004-2005 in ITA.No.…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Limited, Bangalore

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.735/Bang/2018 Assessment Year: 2013-14 M/s. Infosys Ltd. Electronic City Hosur Road ACIT Circle-3(1)(1) Vs. Bangalore 560 100 Bangalore PAN NO : AAACI4798L APPELLANT RESPONDENT Assessment Year: 2013-14 Deputy Commissioner of M/s. Infosys Ltd. Income-tax Electronic City Circle-3(1)(1) Vs. Hosur Road Bangalore Bangalore 560 100 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R…

M/S Infosys Ltd, Bangalor E vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.735/Bang/2018 Assessment Year: 2013-14 M/s. Infosys Ltd. Electronic City Hosur Road ACIT Circle-3(1)(1) Vs. Bangalore 560 100 Bangalore PAN NO : AAACI4798L APPELLANT RESPONDENT Assessment Year: 2013-14 Deputy Commissioner of M/s. Infosys Ltd. Income-tax Electronic City Circle-3(1)(1) Vs. Hosur Road Bangalore Bangalore 560 100 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R…

M/S Infosys Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee stands partly allowed

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Infosys Ltd., The Assistant Electronic City, Commissioner IT(TP)A No. Hosur Road, of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), PAN: Bangalore. AAACI4798L : Shri Padamchand Khincha, Assessee by CA : Shri K.V. Arvind & Shri Dilip, Revenue by Standing Counsels for Dept. Date of Hearing : 15-09-2022 Date of Pronouncement : 28-11-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal ari…

The Dy. Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad vs. Troikaa Pharmaceuticlas Limited, Ahmedabad

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 939/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

…39 & 1129/AHD/2019 With C.O.Nos. 167 & 181/Ahd/2019 Asstt. Years 2011-12 & 2012-13 28 made on all payments to non-residents, only if such payments are liable to be taxed in India. (c) following the decision of this Court, CIT v. Faizan Shoes (P.) Ltd. [2014] 367 ITR 155/226 Taxman 115/48 taxmann.com 48 (Mad.), the assessee is not liable to deduct tax at source, when the non-resident agent provides services outside India on payment of commission. 5.2 The contention of the Revenue is that such services are attracted by Explanation (2) to Section 9 (1) (vii) of the Act and therefore TDS certificate is essential. 6.…

The DCIT, Circle-4(1)(2), Ahmedabad vs. Troikaa Pharmaceuticals Ltd, Ahmedabad

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 1129/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

…39 & 1129/AHD/2019 With C.O.Nos. 167 & 181/Ahd/2019 Asstt. Years 2011-12 & 2012-13 28 made on all payments to non-residents, only if such payments are liable to be taxed in India. (c) following the decision of this Court, CIT v. Faizan Shoes (P.) Ltd. [2014] 367 ITR 155/226 Taxman 115/48 taxmann.com 48 (Mad.), the assessee is not liable to deduct tax at source, when the non-resident agent provides services outside India on payment of commission. 5.2 The contention of the Revenue is that such services are attracted by Explanation (2) to Section 9 (1) (vii) of the Act and therefore TDS certificate is essential. 6.…

Alkyl Amines Chemicals Ltd, Navi Mumbai vs. Dy CIT (OSD) 10(3), Mumbai

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

ITA 1019/MUM/2020[2011-12]Status: DisposedITAT Mumbai14 Jul 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Alkyl Amines Chemicals Ld., V. Dcit (Osd)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4Th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 Pan: Aaaca6783F (Appellant) (Respondent) Assessee By : Ms. Shruti Agarwal Department By : Shri Mehul Jain

For Appellant: Ms. Shruti AgarwalFor Respondent: Shri Mehul Jain
Section 10Section 143(1)Section 143(2)Section 14ASection 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. Alkyl Amines Chemicals Ld., v. DCIT (OSD)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 PAN: AAACA6783F (Appellant) (Respondent) Assessee by : Ms. Shruti Agarwal Department by : Shri Mehul Jain Date of Hearing : 07.06.2022 Date of Pronouncement : 14.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

DCIT, C-4, Jaipur vs. M/S. Jlc Electromet Pvt. Ltd., Jaipur

In the result, the appeal of the Department is dismissed

ITA 166/JPR/2020[2016-17]Status: DisposedITAT Jaipur12 Apr 2022AY 2016-17
For Appellant: Shri Mahendra GargieyaFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 142(1)Section 143(2)Section 195Section 40Section 9(1)(vii)

…1 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.166/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s. JLC Electromet Pvt. Ltd. The DCIT Circle-4 Vs. E-153-A, Road No. 11-H, Jaipur VKI Area, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 8786 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya jktLo dh vksj ls@Revenue by…

The DCIT, Circle-1(1)(2), Baroda vs. Inox India Private Ltd., Vadodara

In the result, appeal filed by the Revenue is dismissed

ITA 1246/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2016-17

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Purushottam Kumar
Section 195Section 5

…rvices rendered outside India; (b) the Tax Deduction at Source (TDS) is required to be made on all payments to non-residents, only if such payments are liable to be taxed in India. (c) following the decision of this Court, CIT v. Faizan Shoes (P.) Ltd. [2014] 367 ITR 155/226 Taxman 115/48 taxmann.com 48 (Mad.), the assessee is not liable to deduct tax at source, when the non-resident agent provides services outside India on payment of commission. 5.2 The contention of the Revenue is that such services are attracted by Explanation (2) to Section 9 (1) (vii) of the Act and therefore TDS certificate is essential.…

The DCIT, Circle-1(1)(2), Baroda vs. Inox India Private Ltd., Vadodara

In the result, appeal filed by the Revenue is dismissed

ITA 1245/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Purushottam Kumar
Section 195Section 5

…rvices rendered outside India; (b) the Tax Deduction at Source (TDS) is required to be made on all payments to non-residents, only if such payments are liable to be taxed in India. (c) following the decision of this Court, CIT v. Faizan Shoes (P.) Ltd. [2014] 367 ITR 155/226 Taxman 115/48 taxmann.com 48 (Mad.), the assessee is not liable to deduct tax at source, when the non-resident agent provides services outside India on payment of commission. 5.2 The contention of the Revenue is that such services are attracted by Explanation (2) to Section 9 (1) (vii) of the Act and therefore TDS certificate is essential.…