CIT v. Farida Leather Co.

66 Taxmann.com 321High Court2016#2671 most cited

What is CIT v. Farida Leather Co. authority for?

Commission paid to non-resident foreign agents for procuring export orders, where services are rendered outside India and agents lack a permanent establishment in India, is not taxable in India and thus not subject to TDS under Section 195.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Farida Leather Co. · Section 195 · non-resident commission · export commission · income not taxable in India · permanent establishment · fees for technical services · Section 9(1) · DTAA · TDS on foreign payments

Also reported as

287 CTR 565

Sections most often in play

Section 144CSection 147Section 148Section 234ASection 234BSection 9(1)(vii)Section 12(4)(a)Section 12(4)(b)

Issues it is cited on

section 9(1)(i)fees for included servicessection 195(1)section 9(1)(vii)section 40(a)(i)section 9(1)(vi)fees for technical servicespermanent establishmentsection 195section 9(1)associated enterprisesnon-resident

Judgments citing CIT v. Farida Leather Co.

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2394/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2009-10
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 1 of 37 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and S S Godara JM] Assessment Year: 2007-08 Gujarat Gas Trading Co. Ltd. .......…………......Appellant 2, Shantisadan, Near Parimal Garden, Ellisbridge, Ahmedabad-360006 [PAN : AAACK 7745 B] Vs. Income Tax Officer .......................Respondent Ward 4(1), Ahmedabad Assessment Year: 2007-08 DCIT .......…………......Appellant Circle-4, Ahmedabad Vs. Gujarat Gas Tra…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The ACIT, Circle-4, Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2371/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2009-10
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ITA Nos. 2371& 2394/Ahd/2013, ITA Nos. 363, 364, 467 & 468/Ahd/2014 Assessee : Gujarat Gas Trading Co Ltd Assessment Year : 2007-08 to 2009-10 Page 1 of 37 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and S S Godara JM] Assessment Year: 2007-08 Gujarat Gas Trading Co. Ltd. .......…………......Appellant 2, Shantisadan, Near Parimal Garden, Ellisbridge, Ahmedabad-360006 [PAN : AAACK 7745 B] Vs. Income Tax Officer .......................Respondent Ward 4(1), Ahmedabad Assessment Year: 2007-08 DCIT .......…………......Appellant Circle-4, Ahmedabad Vs. Gujarat Gas Tra…

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

…ITA No.634 & CO No.103/Ahd/2015 DCIT vs. Astral Pharmaceutical Ind. Assessment year: 2011-12 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] ITA No.634/Ahd/2015 & CO No.103/Ahd/2015 Assessment Year: 2011-12 The Deputy Commissioner of Income-tax .......…………...........Appellant Circle-1(2), Baroda Vs. M/s. Astral Pharmaceutical Industries ........................Respondent & 911, GIDC, Cross-Objector Makarpura, Baroda-390010 [PAN : AADFA 9845 N] Appearances by: VK Singh for the appellant Milin Mehta for the respondent Date of conclud…

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

…ITA No. 633 & CO 102/Ahd.2015 Assessee - Astral Pharmaceutical Ind. Assessment year: 2008-09 Page 1 of 27 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] ITA No.633/Ahd/2015 & CO No.102/Ahd/2015 Assessment Year: 2008-09 The Deputy Commissioner of Income-tax .......…………...........Appellant Circle-1(2), Baroda Vs. M/s. Astral Pharmaceutical Industries ........................Respondent & 911, GIDC, Cross-Objector Makarpura, Baroda-390010 [PAN : AADFA 9845 N] Appearances by: VK Singh for the appellant Milin Mehta for the respondent Date of conclud…