CIT v. Havells India Ltd.

352 ITR 376High Court2013#1173 most cited

What is CIT v. Havells India Ltd. authority for?

For royalty income, especially in the context of Double Taxation Avoidance Agreements (DTAA), the 'source of income' is the determinative factor for taxability, rather than merely the 'source of receipt'.

97

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. Havells India Ltd. · Havells India · Section 9(1)(vii) · Section 9(1)(vii)(b) · royalty income · source of income · DTAA · Double Taxation Avoidance Agreement · taxability of royalty · deemed to accrue or arise in India

Also reported as

21 Taxmann.com 476208 Taxmann 114

Sections most often in play

Section 1961 Section 9(1)(vii)Section 234B Section 9(1)(vii)(b)Section 144C(13)Section 10AA Section 14A Section 234A

Read the full judgment

Issues it is cited on

section 50(1)section 80ab section 54e section 70(2)section 10(15)section 80m section 10(33)section 14a(1)section 54ec section 9(1)(vii)(b)long-term capital asset section 80ie

Judgments citing CIT v. Havells India Ltd.

DCIT - 1(1)(2), Mumbai vs. Housing Development Finance Corporartion Ltd., Mumbai

In the result, appeals of both, assessee and revenue are decided

ITA 2861/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Jan 2025AY 2011-12

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advoc

…incurred thereon is revenue in nature.” Reliance was also placed on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Secure Meters Ltd., [2010] 321 ITR 611 (Raj) and Hon'ble Delhi Court in the case of CIT vs. Havells India Ltd., [2013] 352 ITR 376 (Del). 18. 3. On the given set of facts and judicial precedents discussed above, Revenue could not submit any reason as to why a different view on this issue should be taken as taken by various Hon'ble High Courts. Accordingly, respectfully following the above referred judicial precedents including that of Hon'ble Jurisdictional High Court…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. DCIT RG 1(1), Mumbai

In the result, appeals of both, assessee and revenue are decided

ITA 2609/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Jan 2025AY 2011-12

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

…incurred thereon is revenue in nature.” Reliance was also placed on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Secure Meters Ltd., [2010] 321 ITR 611 (Raj) and Hon'ble Delhi Court in the case of CIT vs. Havells India Ltd., [2013] 352 ITR 376 (Del). 18. 3. On the given set of facts and judicial precedents discussed above, Revenue could not submit any reason as to why a different view on this issue should be taken as taken by various Hon'ble High Courts. Accordingly, respectfully following the above referred judicial precedents including that of Hon'ble Jurisdictional High Court…

DCIT 1(1)(2), Mumbai vs. Housing Development Finance Corporation Ltd, Mumbai

ITA 2326/MUM/2017[2009-10]Status: DisposedITAT Mumbai28 Jan 2025AY 2009-10

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Josh

…incurred thereon is revenue in nature.” Reliance was also placed on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Secure Meters Ltd., [2010] 321 ITR 611 (Raj) and Hon'ble Delhi Court in the case of CIT vs. Havells India Ltd., [2013] 352 ITR 376 (Del). 18. 3. On the given set of facts and judicial precedents discussed above, Revenue could not submit any reason as to why a different view on this issue should be taken as taken by various Hon'ble High Courts. Accordingly, respectfully following the above referred judicial precedents including that of Hon'ble Jurisdictional High Court…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result, appeals of both, assessee and revenue are decided

ITA 2093/MUM/2017[2009-10]Status: DisposedITAT Mumbai28 Jan 2025AY 2009-10

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and

…incurred thereon is revenue in nature.” Reliance was also placed on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Secure Meters Ltd., [2010] 321 ITR 611 (Raj) and Hon'ble Delhi Court in the case of CIT vs. Havells India Ltd., [2013] 352 ITR 376 (Del). 18. 3. On the given set of facts and judicial precedents discussed above, Revenue could not submit any reason as to why a different view on this issue should be taken as taken by various Hon'ble High Courts. Accordingly, respectfully following the above referred judicial precedents including that of Hon'ble Jurisdictional High Court…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. DCIT 1(1), Mumbai

ITA 2867/MUM/2012[2006-07]Status: DisposedITAT Mumbai28 Jan 2025AY 2006-07

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and Shri Ninad Patade, CAFor Respondent: Shri Biswanath Das, CIT DR

…ture incurred thereon is revenue in nature.” Reliance was also placed on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Secure Meters Ltd., [2010] 321 ITR 611 (Raj) and Hon'ble Delhi Court in the case of CIT vs. Havells India Ltd., [2013] 352 ITR 376 (Del). 18.3. On the given set of facts and judicial precedents discussed above, Revenue could not submit any reason as to why a different view on this issue should be taken as taken by various Hon'ble High Courts. Accordingly, respectfully following the above referred judicial precedents including that of Hon'ble Jurisdictional High Court of Bom…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. Addl CIT RG 1(1), Mumbai

ITA 5033/MUM/2010[2006-07]Status: DisposedITAT Mumbai28 Jan 2025AY 2006-07

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and Shri Ninad Patade, CAFor Respondent: Shri Biswanath Das, CIT DR

…ture incurred thereon is revenue in nature.” Reliance was also placed on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Secure Meters Ltd., [2010] 321 ITR 611 (Raj) and Hon'ble Delhi Court in the case of CIT vs. Havells India Ltd., [2013] 352 ITR 376 (Del). 18.3. On the given set of facts and judicial precedents discussed above, Revenue could not submit any reason as to why a different view on this issue should be taken as taken by various Hon'ble High Courts. Accordingly, respectfully following the above referred judicial precedents including that of Hon'ble Jurisdictional High Court of Bom…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. DCIT RG 1(1), Mumbai

ITA 4314/MUM/2010[2003-04]Status: DisposedITAT Mumbai28 Jan 2025AY 2003-04

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

…ture incurred thereon is revenue in nature.” Reliance was also placed on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Secure Meters Ltd., [2010] 321 ITR 611 (Raj) and Hon'ble Delhi Court in the case of CIT vs. Havells India Ltd., [2013] 352 ITR 376 (Del). 18. 3. On the given set of facts and judicial precedents discussed above, Revenue could not submit any reason as to why a different view on this issue should be taken as taken by various Hon'ble High Courts. Accordingly, respectfully following the above referred judicial precedents including that of Hon'ble Jurisdictional High Court of Bo…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. DCIT RG 1(1), Mumbai

ITA 4313/MUM/2010[2002-03]Status: DisposedITAT Mumbai28 Jan 2025AY 2002-03

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and Shri Ninad Patade, CAFor Respondent: Shri Biswanath Das, CIT DR

…ture incurred thereon is revenue in nature.” Reliance was also placed on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Secure Meters Ltd., [2010] 321 ITR 611 (Raj) and Hon'ble Delhi Court in the case of CIT vs. Havells India Ltd., [2013] 352 ITR 376 (Del). 18.3. On the given set of facts and judicial precedents discussed above, Revenue could not submit any reason as to why a different view on this issue should be taken as taken by various Hon'ble High Courts. Accordingly, respectfully following the above referred judicial precedents including that of Hon'ble Jurisdictional High Court of Bom…

Addl CIT RG 1(1), Mumbai vs. Hdfc Ltd, Mumbai

ITA 3785/MUM/2009[2004-05]Status: DisposedITAT Mumbai28 Jan 2025AY 2004-05

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and Shri Ninad Patade, CAFor Respondent: Shri Biswanath Das, CIT DR

…ture incurred thereon is revenue in nature.” Reliance was also placed on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Secure Meters Ltd., [2010] 321 ITR 611 (Raj) and Hon'ble Delhi Court in the case of CIT vs. Havells India Ltd., [2013] 352 ITR 376 (Del). 18.3. On the given set of facts and judicial precedents discussed above, Revenue could not submit any reason as to why a different view on this issue should be taken as taken by various Hon'ble High Courts. Accordingly, respectfully following the above referred judicial precedents including that of Hon'ble Jurisdictional High Court of Bom…

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. The Addl CIT RG 1(1), Mumbai

ITA 4315/MUM/2007[2002-2003]Status: DisposedITAT Mumbai28 Jan 2025AY 2002-2003

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and

…incurred thereon is revenue in nature.” Reliance was also placed on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Secure Meters Ltd., [2010] 321 ITR 611 (Raj) and Hon'ble Delhi Court in the case of CIT vs. Havells India Ltd., [2013] 352 ITR 376 (Del). 18. 3. On the given set of facts and judicial precedents discussed above, Revenue could not submit any reason as to why a different view on this issue should be taken as taken by various Hon'ble High Courts. Accordingly, respectfully following the above referred judicial precedents including that of Hon'ble Jurisdictional High Court…

DCIT Cir 1(1), Mumbai vs. M/S Housing Developement Finance Corporation Ltd, Mumbai

In the result, appeals of both, assessee and revenue are decided

ITA 4161/MUM/2007[2002-2003]Status: DisposedITAT Mumbai28 Jan 2025AY 2002-2003

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and

…incurred thereon is revenue in nature.” Reliance was also placed on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Secure Meters Ltd., [2010] 321 ITR 611 (Raj) and Hon'ble Delhi Court in the case of CIT vs. Havells India Ltd., [2013] 352 ITR 376 (Del). 18. 3. On the given set of facts and judicial precedents discussed above, Revenue could not submit any reason as to why a different view on this issue should be taken as taken by various Hon'ble High Courts. Accordingly, respectfully following the above referred judicial precedents including that of Hon'ble Jurisdictional High Court…

Cargill International Trading Pte Ltd., Singapore vs. ACIT Circle Intl. Taxation 1(2)(1), New Delhi

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

ITA 2358/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR

Section 115ASection 143(2)Section 143(3)Section 9(1)(i)

…e transactions, take place. Reliance in this regard was placed on the following judicial precedents: • Asia Satellite Telecommunications Co. Ltd V DCIT (2011) 197 Taxmann 263 (Delhi) • Luftansa Cargo India (P) Ltd 91 ITD 133 (Del ITAT); • Havells India (2013) 352 ITR 376 (Del HC); 17. Per contra, the ld. DR relied upon the orders of the Assessing Officer. The ld DR submitted that the transaction are speculative as no actual goods have been delivered. It is argued that the assessee is trading in commodities and the “washout” charges would fall under ‘other income’ under para 6 of Article 23 of India-Singapore DT…

DCIT, New Delhi vs. M/S Hudco Ltd., New Delhi

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

ITA 3904/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3262/Del/2015 (AY: 2011-12) Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-12, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-4, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A ITA Nos. 3904 &3905/Del/2015 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Housing & Urban Circle-11(2), Develo…

M/S. Housing & Urban Development Corporation Ltd. (Hudco), New Delhi vs. Addl. CIT, New Delhi

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

ITA 3261/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3262/Del/2015 (AY: 2011-12) Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-12, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-4, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A ITA Nos. 3904 &3905/Del/2015 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Housing & Urban Circle-11(2), Develo…

Hcl Technologies Norway As, Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, similar grounds of appeal, in all the captioned

ITA 2300/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Oct 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR

Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…consideration is the meaning of the expression 'such person' appearing in section 9(1) (vii)(b). In this context reference is made to the decision of the Hon'ble Delhi High Court in the case of CIT v. Havells India Ltd [2012] 21 taxmann.com 476/208 Taxman 114/352 ITR 376 (Delhi) wherein Hon'ble High Court held that in order to fall within the exception provided in section 9(1)(vii)(b) the source of income, and not the receipt, should be situated outside India. Regarding the exception of section 9(1)(vii)(b) the Hon'ble Court held that in order to get the benefit of first exception it is necessary for the taxpayer…

Hcl Australia Services Pty Limited, Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, similar grounds of appeal, in all the captioned

ITA 2299/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Oct 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR

Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…consideration is the meaning of the expression 'such person' appearing in section 9(1) (vii)(b). In this context reference is made to the decision of the Hon'ble Delhi High Court in the case of CIT v. Havells India Ltd [2012] 21 taxmann.com 476/208 Taxman 114/352 ITR 376 (Delhi) wherein Hon'ble High Court held that in order to fall within the exception provided in section 9(1)(vii)(b) the source of income, and not the receipt, should be situated outside India. Regarding the exception of section 9(1)(vii)(b) the Hon'ble Court held that in order to get the benefit of first exception it is necessary for the taxpayer…

Hcl Singapore Pte. Ltd (Successor to Axon Solutions Singapore Pte Limited), Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, similar grounds of appeal, in all the captioned

ITA 2298/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Oct 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR

Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…consideration is the meaning of the expression 'such person' appearing in section 9(1) (vii)(b). In this context reference is made to the decision of the Hon'ble Delhi High Court in the case of CIT v. Havells India Ltd [2012] 21 taxmann.com 476/208 Taxman 114/352 ITR 376 (Delhi) wherein Hon'ble High Court held that in order to fall within the exception provided in section 9(1)(vii)(b) the source of income, and not the receipt, should be situated outside India. Regarding the exception of section 9(1)(vii)(b) the Hon'ble Court held that in order to get the benefit of first exception it is necessary for the taxpayer…

Qai India Ltd., New Delhi vs. DCIT, Circle- 21(2), New Delhi

In the result, the appeal of assessee is allowed for statistical purpose

ITA 1033/DEL/2018[2013-14]Status: DisposedITAT Delhi10 Jul 2024AY 2013-14

Bench: Dr. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2013-14 Qai India Ltd. Vs. Dcit 1010-12, Ansal Towers, 38, Circle -21(2) Nehru Place, New Delhi- New Delhi 110019 Pan No.Aaacq0883C (Appellant) (Respondent) Appellant By Sh. Ved Jain, Ar Supriya Mehta, Ar Respondent By Sh. Amaninder Singh, Sr. Dr Date Of Hearing: 04/06/2024 Date Of Pronouncement: 10/07/2024 Order Per Sudhir Kumar, Jm:

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

…in India, then the question of deduction of tax at source by the payer would not arise. Learned counsel for the revenue, however, relied on a decision of Delhi High Court in the case of Commissioner of Income tax vs. Havells India Limited, reported in (2013) 352 ITR 376 (Delhi). In such case, however, the Court was of the opinion that the payment made by the assessee to a US based company for certification facilitating export was not in relation to the source of income which was based in India. The facts were thus different. It was also argued that the Commissioner [Appeals] had relied on a decision in the case…

The Dy.CIT (Int.-Taxa.)-1, Ahmedabad vs. Zydus Lifscience Ltd. (Formerly Known As Cadila Healthcare Ltd.), Ahmedabad

In the result, the appeal of the revenue is hereby dismissed

ITA 36/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad17 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Jigar Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. D.R

Section 9(1)(vi)Section 9(1)(vii)

…land will not make the business of the assessee being carried out from Thailand as the business of the assessee is being carried out from India and also completely ignoring the judgement of the Hon'ble Delhi High Court in the case of Havells India Ltd. (2013) 352 ITR 376 (Delhi) on this issue? 9. Whether on the fact and circumstances of the case, Ld. CIT (A) was right in law in holding that the payments made by the assessee to Swiss Biogenics Ltd. Sri Lanka for market survey/development expenses incurred by the assessee were in the nature of reimbursement and not FTS, completely ignoring the fact that the taxabi…

The Asstt. Commissioner of Income Tax, Circle-2(1) (1), Ahmedabad vs. M/S. Intas Pharmaceuticals Pvt. Ltd., Ahmedabad

Accordingly the claim of expenditure is allowed as revenue

ITA 1646/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1334/Ahd/2017 (Assessment Year: 2009-10) Intas Pharmaceuticals Ltd., Vs. Assistant Commissioner of 203, Chinubhai Center, Income Tax, Off. Nehru Bridge, Ashram Road Circle-2(1)(1), Ahmedabad-380009 Ahmedabad [PAN No.AAACI5120L] (Appellant) .. (Respondent) I.T.A. No. 1644/Ahd/2017 (Assessment Year: 2009-10) Assistant Commissioner of Vs. Intas Pharmaceuticals Pvt. Ltd. Income Tax, 203, Chinubhai Center, Opp. Circle-2(1)(1), Nehru Bridge, Ashram Road, Ahmeda…