CIT v. Gujarat Reclaim & Rubber Products Ltd.

383 ITR 236High Court2016#2825 most cited

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

Where commission paid to a non-resident agent is not incurred in India, tax is not required to be deducted at source from such commission.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Gujarat Reclaim & Rubber Products Ltd. · section 195 · TDS · non-resident agent · commission payment · incurred in India · tax deduction at source

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.

Hcl (Brazil) Technologies Da Informacao Eireli, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 562/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 Canada Inc., Canada vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 561/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 Poland Sp Zoo, Poland vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 560/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 Germany Gmbh, Germany vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 559/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 France, New Delhi vs. ACIT, Circle-Int. Tax 2(1)(1), New Delhi

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

ITA 544/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 Philippines Inc., New Delhi vs. ACIT, Circle-Int. Tax 2(1)(1), New Delhi

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

ITA 543/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 Singapore Pte Ltd, New Delhi vs. ACIT Circle International Taxation 2(1)(1), New Delhi

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

ITA 537/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 Denmark Aps, New Delhi vs. ACIT Circle- 2(1)(1) International Taxation, New Delhi

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

ITA 528/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…

Income Tax Officer (It) 3 (2) (2), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 783/MUM/2022[2016-17]Status: DisposedITAT Mumbai24 Jan 2023AY 2016-17

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 4 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 782 & 783/Mum/2022 (A.Ys.2015-16 & 2016-17) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. ) 412, Floor-4, 17 G Building, Nariman Point, Vardhaman Chamber, Mumbai – 400021 Cawasji Patel Road, Horniman Circle, Fort, Mumbai - 400001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACL1490J Appellant…

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 782/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 4 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 782 & 783/Mum/2022 (A.Ys.2015-16 & 2016-17) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. ) 412, Floor-4, 17 G Building, Nariman Point, Vardhaman Chamber, Mumbai – 400021 Cawasji Patel Road, Horniman Circle, Fort, Mumbai - 400001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACL1490J Appellant…

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Developers Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 500/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Develope\Rs Ltd (As Sucessor of Lodha Developers Ltd Which Was Sucessor of Bellissimo Crown Builders P. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 498/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

Income Tax Officer (It), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 497/MUM/2022[2014-15]Status: DisposedITAT Mumbai24 Jan 2023AY 2014-15

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

Suresh Bhagwandas Ahuja, Sangli vs. Assistant Commissioner of Income-Tax, Circle - 2, Sangli

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

ITA 364/PUN/2018[2013-14]Status: DisposedITAT Pune17 Aug 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.364/Pun/2018 िनधा"रण वष" / Assessment Year : 2013-14 Suresh Bhagwandas Ahuja, M/S. Vijay Textiles, Gurmukh Niwas, Dr. Gorde Path, Near Dr. Gaikwad Hospital, Miraj, Dist. – Sangli. .......अपीलाथ" / Appellant Pan : Aazpa0325R बनाम / V/S. Acit, Circle-2, ……""यथ" / Respondent Sangli. Assessee By : Shri M. K. Kulkarni. Revenue By : Shri S. P. Walimbe सुनवाई क" तारीख / Date Of Hearing : 17.08.2021 घोषणा क" तारीख / Date Of Pronouncement : 17.08.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 1, Kolhapur (‘Cit(A)’ For Short) Dated 04.12.2017 For The Assessment Year 2013-14. 2. Briefly, The Facts Of The Case Are As Under :- The Appellant Is An Individual Running A Wholesale Business In Sarees In The Name Of His Proprietary Concern, M/S. Vijay Textiles. The Assessee Filed E-Return For The Assessment Year 2013-14 On 19.09.2013 Declaring Total Income Of Rs.69,58,120/-. Against The Said Return Of Income, The Assessment Was Completed By The Assistant Commissioner Of Income Tax, Circle-2, Sangli (‘The Assessing Officer’) Vide Order Dated 22.03.2016 Passed U/S 143(3) Of The 2 Income Tax Act, 1961 (‘The Act’) At A Total Income Of Rs.77,78,610/- After Making The Following Additions :- (I) Addition U/S 37(1) Of The I.T. Act Rs.5,39,080/- (Ii) Addition U/S 50C Of The I.T. Act Rs.45,000/- (Iii) Addition On Account Of Agril. Expenses Rs.79,335/- (Iv) Addition On Account Of Depreciation Rs.66,583/- (V) Disallowance U/S 37(1) Of The I.T. Act 90,492/-

For Appellant: Shri M. K. KulkarniFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 37(1)Section 50C

…rest were charged there is no warrant for disallowing any amount of the interest expenditure claim as held by the Hon’ble Bombay High Court in the case of CIT vs. Reliance Utilities & Power Ltd., 313 ITR 340 and CIT vs. Gujarat Reclaim & Rubber Products Ltd., 383 ITR 236. This proposition was also approved by the Hon’ble Apex Court in the case of CIT vs. Reliance Industries Ltd., 102 taxmann.com 52 (SC) and Munjal Sales Corporation vs. CIT, (2008) CTR (SC) 105. It is equally settled position of law that there can be no estoppel against the law. Therefore, the mere fact that the assessee had agreed for the additio…

Deputy Commissioner of Income-Tax, Circle - 1(1), Pune vs. M/S. Carraro India Pvt.Ltd, Pune

In the result, both the appeals are partly allowed for statistical purposes

ITA 1309/PUN/2018[2010-11]Status: DisposedITAT Pune15 Jul 2021AY 2010-11

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1261/Pun/2018 निर्धारण वषा / Assessment Year : 2010-11 M/S. Carraro India Private Vs. Dcit, Circle-1(1), Limited, Pune B-2/2, Midc, Ranjangaon, Pune – 412 220 Maharashtra, India Pan : Aaacc5292M Appellant Respondent आयकर अपीऱ सं. / Ita No.1309/Pun/2018 निर्धारण वषा / Assessment Year : 2010-11 Dcit, Circle-1(1), Vs. M/S. Carraro India Private Pune Limited, B-2/2, Midc, Ranjangaon, Pune – 412 220 Maharashtra, India Pan : Aaacc5292M Appellant Respondent Assessee By Shri M.P. Lohia Revenue By Shri Shivraj B. Morey Date Of Hearing 14-07-2021 Date Of Pronouncement 15-07-2021

Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, „C‟ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.1261/PUN/2018 निर्धारण वषा / Assessment Year : 2010-11 M/s. Carraro India Private Vs. DCIT, Circle-1(1), Limited, Pune B-2/2, MIDC, Ranjangaon, Pune – 412 220 Maharashtra, India PAN : AAACC5292M Appellant Respondent आयकर अपीऱ सं. / ITA No.1309/PUN/2018 निर्धारण वषा / Assessment Year : 2010-11 DCIT, Circle-1(1), Vs. M/s. Carraro India Private Pune Limited, B-2/2, MIDC, Ranjangaon, Pune – 412 220 Maharashtra, India PAN : AAACC5292M App…

M/S. Carraro India Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(1), Pune

In the result, both the appeals are partly allowed for statistical purposes

ITA 1261/PUN/2018[2010-11]Status: DisposedITAT Pune15 Jul 2021AY 2010-11

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1261/Pun/2018 निर्धारण वषा / Assessment Year : 2010-11 M/S. Carraro India Private Vs. Dcit, Circle-1(1), Limited, Pune B-2/2, Midc, Ranjangaon, Pune – 412 220 Maharashtra, India Pan : Aaacc5292M Appellant Respondent आयकर अपीऱ सं. / Ita No.1309/Pun/2018 निर्धारण वषा / Assessment Year : 2010-11 Dcit, Circle-1(1), Vs. M/S. Carraro India Private Pune Limited, B-2/2, Midc, Ranjangaon, Pune – 412 220 Maharashtra, India Pan : Aaacc5292M Appellant Respondent Assessee By Shri M.P. Lohia Revenue By Shri Shivraj B. Morey Date Of Hearing 14-07-2021 Date Of Pronouncement 15-07-2021

Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, „C‟ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.1261/PUN/2018 निर्धारण वषा / Assessment Year : 2010-11 M/s. Carraro India Private Vs. DCIT, Circle-1(1), Limited, Pune B-2/2, MIDC, Ranjangaon, Pune – 412 220 Maharashtra, India PAN : AAACC5292M Appellant Respondent आयकर अपीऱ सं. / ITA No.1309/PUN/2018 निर्धारण वषा / Assessment Year : 2010-11 DCIT, Circle-1(1), Vs. M/s. Carraro India Private Pune Limited, B-2/2, MIDC, Ranjangaon, Pune – 412 220 Maharashtra, India PAN : AAACC5292M App…

DCIT 8(2)(1), Mumbai vs. Shamrock Pharmachemi P. Ltd., Mumbai

In the result, both appeals of the revenue are dismissed

ITA 862/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Nov 2020AY 2013-14

Bench: Shri Saktijit Dey & Shri M.Balaganeshita Nos. 862 & 863/Mum/2018 (Assessment Years :2013-14 & 2014-15) Dcit-8(2)(1) Vs. M/S. Shamrock Pharmachemi Room No.624, Pvt.Ltd. Aaykar Bhawan, M.K.Road Off Dr. E Moses Road Mumbai-400 020 Worli, Mumbai-400 025 Pan/Gir No.Aaacs6290H (Appellant) .. (Respondent) Assessee By Shri Bharat Gandhi, Ar Revenue By Shri V.Vinod Kumar, Sr.Ar Date Of Hearing 28/10/2020 Date Of Pronouncement 11/11/2020 आदेश / O R D E R Per M. Balaganesh (A.M): These Two Appeals Filed By Revenue In Ita Nos. 862 & 863/Mum/2018 For Assessment Years (Ay) 2013-14 & 2014-15 Arise Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)- 14, Mumbai In Appeals No.Cit(A)-14/It-170/15-16 & Cit(A)-14/It- 119/16-17, Dated 27/11/2017 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 31/08/2016 By The Ld. Deputy Commissioner Of Income Tax-8(2)(1), Mumbai (Hereinafter Referred To As Ld. Ao).

Section 143(3)Section 195Section 195(1)Section 195(2)Section 40

…apart from the following decisions:- (a) Decision of Hon‘ble Supreme Court in the case of CIT vs Toshoku Ltd reported in 125 ITR 525 (b) (b) decision of Hon‘ble jurisdictional High Court in the case of Gujarat reclaim and rubber products pvt Ltd. Reported in 383 ITR 236 (Bom) (c) Decision of Hon‘ble le Delhi High Court in the case of CIT vs Angelique international limited reported in 359 ITR 9 (delhi) (d) Decision of Hon‘ble Rajasthan High Court in the case of CIT vs Modern Insulators Ltd reported in 369 ITR 138 (e) Decision of Hon‘ble Madras High Court in the case of CIT vs Orient express reported in 330 taxman…

DCIT 2(2), Mumbai vs. Knight Frank (I) P. Ltd, Mumbai

In the result, appeal filed by the assessee is partly allowed and the revenue’s appeal is dismissed

ITA 3256/MUM/2013[2009-10]Status: DisposedITAT Mumbai18 Mar 2019AY 2009-10

Bench: Shri G.S. Pannu (Vp) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-2010 M/S Knight Frank (I) Pvt. Ltd., The Addl. Commissioner Of C/O Kalyaniwalla & Mistry, Income Tax – 2(2), Army & Navy Building, Room No. 548, 5Th Floor, 3Rd Floor, 148 M.G. Road, Fort, Vs. Aayakar Bhavan, M.K. Marg, Mumbai - 400001 Mumbai Pan: Aaack1544J (Appellant) (Respondent) & Assessment Year: 2009-2010 The Dcit – 2(2), M/S Knight Frank (India) Pvt. Ltd. Room No. 545, Paville House, Near Twin Towers, Aayakar Bhavan, M.K. Road, Off. Veer Savarkar Marg, Mumbai - 400020 Vs. Prabhadevi, Mumbai - 400025 Pan: Aaack1544J (Appellant) (Respondent) Assessee By : Shri M.M. Golwala & Amey Wagle (Ar) Revenue By : Shri Rajesh Kumar Yadav & S.K. Mishra (Dr) Date Of Hearing: 21/12/2018 Date Of Pronouncement: 18/03/2019

For Appellant: Shri M.M. Golwala & Amey Wagle (AR)For Respondent: Shri Rajesh Kumar Yadav &
Section 143Section 145Section 145ASection 251(2)Section 40Section 43BSection 9

…ndia becomes allowable expenditure. On being apprised of this position, the Comptroller & Auditor General have agreed to drop the objection referred to above.” 14. The Ld. counsel further submitted that in the case of Gujarat Reclaim and Rubber Products Ltd. 383 ITR 236 (Bom), the jurisdictional High Court has dismissed the appeal of the revenue holding that the Commission earned by the non-resident agent who carried on the business of selling Indian goods outside India, cannot be said to have deemed to be income which has accrued and/or arisen in India. In the light of the said judgment, the Ld. counsel submitt…

Asst CIT 22(3), Mumbai vs. Sarudha Industries, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1102/MUM/2017[2011-12]Status: DisposedITAT Mumbai11 Jul 2018AY 2011-12

Bench: Shri Rajendra, Hon'Ble & Shri C.N. Prasad, Hon'Bleasst. Cit-22(3) M/S. Sarudha Industries V. Room No. 305, B-14, Patel Park, Nehru Road, Piramal Chambers, Lalbaug, Opp. P &T Qtrs. Santacruze (E), Parel, Mumbai – 400 012 Mumbai – 400 029

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Arju Garodia
Section 40

…he Tribunal. On a perusal of the order of the Tribunal for the Assessment Year 2007-08, we find that the Tribunal deleted the disallowance following the decision of the Hon'ble Bombay High Court in the case of CIT v. Gujarat Reclaim and Rubber Products Ltd., [383 ITR 236] observing as under: - “3. At the outset, learned A. R. of the assessee relied on the order of Hon'ble Bombay High Court in the case of CIT vs. Gujarat Reclaim and Rubber Products Ltd. [2016] 383 ITR 236 (Bom) wherein it was held by Hon'ble Bombay High Court that payment of commission to the non-resident agent not incurred in India, tax need not…

Commissioner of Income Tax vs. Maruti Suzuki India Ltd

ITA/519/2010HC Delhi07 Dec 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 195Section 40

…ITA No. 519/2010 Page 1 of 5 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 519/2010 Reserved on: 11th November 2017 Decided on: 7th December, 2017 COMMISSIONER OF INCOME TAX, DELHI ....Appellant Through: Mr. Ruchir Bhatia, Senior Standing Counsel, Mr. Puneet Rai, Junior Standing Counsel and Mr. Gaurav Kheterpal, Advocate. versus MARUTI SUZUKI INDIA LTD ..... Respondent Through : Mr. S. Ganesh, Senior Advocate with Ms. Kavita Jha, Mr. S. Sukumaran, Mr. Anand Sukumar, Mr. Bhuwan Dhoopar, Ms. Roopali Gupta an…