CIT v. G Eroppino Giovanni

196 ITR 618Reported decision#10301 most cited

What is CIT v. G Eroppino Giovanni authority for?

There is no employer-employee relationship between a payer and a payee when personnel are seconded, meaning the payee cannot enforce rights against the payer and is considered a third party. Entitlements to foreign allowances arise from the secondment letter from employer member companies.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Also referred to as

CIT v G Eroppino Giovanni · employer-employee relationship · seconded personnel · foreign allowance · payer and payee · third party rights · secondment letter · employer member companies

Judgments citing CIT v. G Eroppino Giovanni

ITO. TDS III (3), Mumbai vs. M/S Petroleum India International, Mumbai

ITA 5921/MUM/2000[1998-99]Status: DisposedITAT Mumbai31 Mar 2023AY 1998-99

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, D.R
Section 194Section 194JSection 195Section 201Section 201(1)Section 5(2)(b)Section 9(1)

…making payment is the employer. The said decision, in fact, supports the case of the appellant as the appellant is not an employer of a secondee. Here, I would like to mention the decision of the Kerala High Court in the case of CIT Vs. G. Eroppino Giovanni (196 ITR 618). In this decision it has been held that there was no employer- exployee relationship between the payer and payee and, therefore, the payee being the third party could not enforce his right against the payer. As already diseased, seconded personnel cannot enforce their right regarding the foreign allowance against the appellant since their entitl…

Income Tax Officer (TDS) III(3), Mumbai vs. M/S Petroleum India International, Mumbai

ITA 5913/MUM/2000[1997-98]Status: DisposedITAT Mumbai31 Mar 2023AY 1997-98

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, D.R
Section 194Section 194JSection 195Section 201Section 201(1)Section 5(2)(b)Section 9(1)

…making payment is the employer. The said decision, in fact, supports the case of the appellant as the appellant is not an employer of a secondee. Here, I would like to mention the decision of the Kerala High Court in the case of CIT Vs. G. Eroppino Giovanni (196 ITR 618). In this decision it has been held that there was no employer- exployee relationship between the payer and payee and, therefore, the payee being the third party could not enforce his right against the payer. As already diseased, seconded personnel cannot enforce their right regarding the foreign allowance against the appellant since their entitl…

ITO, TDS III (3), Mumbai vs. M/S Petroleum India International, Mumbai

ITA 5912/MUM/2000[1996-97]Status: DisposedITAT Mumbai31 Mar 2023AY 1996-97

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, D.R
Section 194Section 194JSection 195Section 201Section 201(1)Section 5(2)(b)Section 9(1)

…making payment is the employer. The said decision, in fact, supports the case of the appellant as the appellant is not an employer of a secondee. Here, I would like to mention the decision of the Kerala High Court in the case of CIT Vs. G. Eroppino Giovanni (196 ITR 618). In this decision it has been held that there was no employer- exployee relationship between the payer and payee and, therefore, the payee being the third party could not enforce his right against the payer. As already diseased, seconded personnel cannot enforce their right regarding the foreign allowance against the appellant since their entitl…

Addl CIT 19(3), Mumbai vs. Petrikum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 6421/MUM/2012[2009-10]Status: DisposedITAT Mumbai20 Nov 2015AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

Addl CIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 2686/MUM/2012[2008-09]Status: DisposedITAT Mumbai20 Nov 2015AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

ACIT 19(3), Mumbai vs. Petroleum India Internaitonal, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 6322/MUM/2010[2007-08]Status: DisposedITAT Mumbai20 Nov 2015AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 1741/MUM/2010[2006-07]Status: DisposedITAT Mumbai20 Nov 2015AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 4658/MUM/2009[2005-06]Status: DisposedITAT Mumbai20 Nov 2015AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 4657/MUM/2009[2004-05]Status: DisposedITAT Mumbai20 Nov 2015AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…

ACIT 19(3), Mumbai vs. Petroleum India International, Mumbai

In the result, all appeals of revenue are allowed in part, in terms indicated hereinabove

ITA 4439/MUM/2009[2003-04]Status: DisposedITAT Mumbai20 Nov 2015AY 2003-04

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.4439,4657&4658/Mum/2009

For Appellant: Shri Niraj SethFor Respondent: Shri Deepkant Prasad
Section 143(3)Section 40Section 91Section 91(1)

…Supreme Court held that overseas allowances were not chargeable under the head "Salary" and therefore, Sec 40(a)(iii) does not apply. Tribunal has noted that similar views are endorsed by the Hon'ble Kerala High Court in the case of CIT Vs G Eroppino Giovanni 196 ITR 618. The facts of the cases before us being identical with the facts of the case of the assessee in the earlier years 1989-90, 1990-91 and 1991-92 and we being in agreement with the decision of the Tribunal in assessee's own case for the earlier Assessment years 1989-90 to 1991-92 (supra), decide the issue in favour of the assessee and the grounds of…