CIT v. Gujarat Reclaim & Rubber Products Ltd.

383 ITR 236High Court2016#2829 most cited

What is CIT v. Gujarat Reclaim & Rubber Products Ltd. authority for?

Income that accrues or arises abroad is not deemed to accrue or arise in India, even if there is a business connection in India, clarifying the scope of taxability for non-residents.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Gujarat Reclaim & Rubber Products Ltd. · 383 ITR 236 · income accruing abroad · income arising abroad · business connection in India · deemed to accrue or arise in India · section 9(1)(i) · section 5(2) · non-resident taxability · income not taxable

Also reported as

79 Taxmann.com 352

Sections most often in play

Section 1961Section 195Section 37(1)Section 40(a)(i)Section 43B(f)Section 68Section 69CSection 1962

Issues it is cited on

section 5(2)(b)section 9(2)section 9(1)(vii)(b)section 144c(10)section 2(11)make available clausesection 5(2)section 195(1)sanction under section 151section 40a(i)section 9(i)tax residency certificate

Judgments citing CIT v. Gujarat Reclaim & Rubber Products Ltd.

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 353/RJT/2024[2017-18]Status: DisposedITAT Rajkot13 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…that the income accruing or arising abroad through or from any business connection in India cannot be deemed to accrue or arise in India. (ii) The decision of the Hon'ble Bombay High Court in the case of CIT vs. Gujarat Raclaim & Rubber products Ltd. [2016] (383 ITR 236) (following the decision of the Hon'ble Supreme Court in the case of CIT Vs. Toshoku Ltd.) (iii) The Hon'ble ITAT, Ahmedabad in the case of DCIT Vs. Welspun Corporation Ltd. [55 ITR (T) 405 (Ahmedabad Tribunal)]. (iv) The decision of the Hon'ble Delhi High Court in the case of CIT VS. Angelique International Ltd. 38 taxmann.com 425. (v) The All…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 284/RJT/2024[2016-17]Status: DisposedITAT Rajkot13 Feb 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…that the income accruing or arising abroad through or from any business connection in India cannot be deemed to accrue or arise in India. (ii) The decision of the Hon'ble Bombay High Court in the case of CIT vs. Gujarat Raclaim & Rubber products Ltd. [2016] (383 ITR 236) (following the decision of the Hon'ble Supreme Court in the case of CIT Vs. Toshoku Ltd.) (iii) The Hon'ble ITAT, Ahmedabad in the case of DCIT Vs. Welspun Corporation Ltd. [55 ITR (T) 405 (Ahmedabad Tribunal)]. (iv) The decision of the Hon'ble Delhi High Court in the case of CIT VS. Angelique International Ltd. 38 taxmann.com 425. (v) The All…

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

ITA 226/RJT/2024[2018-2019]Status: DisposedITAT Rajkot13 Feb 2025AY 2018-2019

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…that the income accruing or arising abroad through or from any business connection in India cannot be deemed to accrue or arise in India. (ii) The decision of the Hon'ble Bombay High Court in the case of CIT vs. Gujarat Raclaim & Rubber products Ltd. [2016] (383 ITR 236) (following the decision of the Hon'ble Supreme Court in the case of CIT Vs. Toshoku Ltd.) (iii) The Hon'ble ITAT, Ahmedabad in the case of DCIT Vs. Welspun Corporation Ltd. [55 ITR (T) 405 (Ahmedabad Tribunal)]. (iv) The decision of the Hon'ble Delhi High Court in the case of CIT VS. Angelique International Ltd. 38 taxmann.com 425. (v) The All…

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

In the result, appeal filed by the assessee, in ITA No

ITA 225/RJT/2024[2015-2016]Status: DisposedITAT Rajkot13 Feb 2025AY 2015-2016

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…that the income accruing or arising abroad through or from any business connection in India cannot be deemed to accrue or arise in India. (ii) The decision of the Hon'ble Bombay High Court in the case of CIT vs. Gujarat Raclaim & Rubber products Ltd. [2016] (383 ITR 236) (following the decision of the Hon'ble Supreme Court in the case of CIT Vs. Toshoku Ltd.) (iii) The Hon'ble ITAT, Ahmedabad in the case of DCIT Vs. Welspun Corporation Ltd. [55 ITR (T) 405 (Ahmedabad Tribunal)]. (iv) The decision of the Hon'ble Delhi High Court in the case of CIT VS. Angelique International Ltd. 38 taxmann.com 425. (v) The All…

DCIT, CIRCLE-8(1), KOLKATA, KOLKATA vs. ITC LIMITED, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1223/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date o…

DCIT, CIRCLE-8(1), KOLKATA, KOLKATA vs. ITC LIMITED, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1222/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date of…

ITC LIMITED,KOLKATA vs. ACIT, RANGE-8, KOLKATA, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1166/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date o…

ITC LIMITED,KOLKATA vs. ACIT, RANGE-8, KOLKATA, KOLKATA

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1068/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1068 & 1166/Kol/2017 Assessment Year: 2010-11 & 2011-12 M/s ITC Limited Vs. ACIT, Range-8, Kolkata (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / I.T.A. No. 1222 & 1223/Kol/2017 Assessment Year: 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata Vs. M/s ITC Limited (PAN: AAACI 5950 L) ( अपीलाथ" ) Respondent / !"यथ" Appellant / 14.03.2023 Date o…

THE DY. DIT (IT) 1(2), MUMBAI vs. ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.), MUMBAI

In the result, appeal of Revenue is dismissed

ITA 3880/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004
For Appellant: Shri Niraj Sheth, Advocate with Shri Jai BhansaliFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (Α.Υ. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (Α.Υ. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. ....... अपीलार्थी / Appellant बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT…

ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.),MUMBAI vs. THE ITO (IT) 3(1), MUMBAI

ITA 3149/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (Α.Υ. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (Α.Υ. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT(IT)-1(1)(2), Mumbai Room No.5…

ADIT (I.T) - 1(2), MUMBAI vs. ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.), MUMBAI

ITA 4631/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (Α.Υ. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (Α.Υ. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. ....... अपीलार्थी/Appellant बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT(I…

ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.),MUMBAI vs. DDIT (I.T.) - 1(2), MUMBAI

ITA 4479/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (A.Y. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (A.Y. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT(IT)-1(1)(2), Mumbai Room No.5…

HCL TECHNOLOGIES ITALY S.P.A,ITALY vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 596/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL TECHNOLOGIES BELGIUM BVBA,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 595/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL MEXICO S. DE R L,MEXICO vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 594/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…in India. This explanation further seeks to delink the concept of income deemed to have accrued or arisen in India to the non-resident having rendered services in India. In case of CIT v. Gujarat Reclaim & Rubber Products Ltd. [2017] 79 taxmann.com 352/[2016] 383 ITR 236 (Bom.), this Court had come to the conclusion that payment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of…

HCL HONGKONG SAR LIMITED,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 593/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL TECHNOLOGIES (PROPRIETARY) LIMITED,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 567/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL TECHNOLOGIES BV,NETHERLANDS vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 565/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL AUSTRALIA SERVICES PTY LTD,AUSTRALIA vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 564/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…in India. This explanation further seeks to delink the concept of income deemed to have accrued or arisen in India to the non-resident having rendered services in India. In case of CIT v. Gujarat Reclaim & Rubber Products Ltd. [2017] 79 taxmann.com 352/[2016] 383 ITR 236 (Bom.), this Court had come to the conclusion that payment of commission to non-resident agent which commission was not an income deemed to accrue or arise in India would not invite the requirement of deducting tax at source. In case of Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) [2009] 182 Taxman 252/[2010] 321 ITR 31 (Kar.) in the context of…

HCL TECHNOLOGIES MAYLASIA SDN BHD,MALAYSIA vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 563/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

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CIT v. Gujarat Reclaim & Rubber Products Ltd. (383 ITR 236) — Cited in 42 Judgments | BharatTax