CIT v. Kikani Exports (P.) Ltd.

369 ITR 96High Court2014#2741 most cited

What is CIT v. Kikani Exports (P.) Ltd. authority for?

Commission paid to non-resident agents for services rendered outside India is not taxable in India as income not accruing or arising in India and not being fees for technical services. Consequently, no tax deduction at source under Section 195 is required, and non-deduction does not attract disallowance under Section 40(a)(i)/(ia).

43

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. Kikani Exports · Kikani Exports · Section 195 · Section 195(6) · Section 40(a)(ia) · Section 9(1)(vii) · commission to foreign agents · services rendered outside India · income not taxable in India · non-deduction of tax · export commission · fees for technical services

Also reported as

49 Taxmann.com 601232 Taxmann 255

Sections most often in play

Section 143(3)Section 144C(3)Section 195Section 195(6)Section 40(a)(ia)Section 80IASection 92CASection 92F

Judgments citing CIT v. Kikani Exports (P.) Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUNELVELI, TIRUNELVELI vs. M/S.LOYAL TEXTILE MILLS LIMITED, KOVILPATTI

In the result, both appeals filed by the Revenue are dismissed

ITA 193/CHNY/2025[2018-19]Status: DisposedITAT Chennai30 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.192/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.193/Chny/2025, A.Y.: 2018-19 V. Deputy Commissioner Of Income M/S.Loyal Textile Mills Tax, Limited, Circle-1, New No.21, Old No.4, Tirunelveli. Mill Street, Kovilpatti, Tamil Nadu-628 501. [Pan: Aaacl2632C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Bhupendran, Advocate. : प्रत्यर्थी की ओर से /Respondent By Mr.Krishna Murthy At, Jcit सुनवाईकीतारीख/Date Of Hearing : 22.10.2025 घोषणाकीतारीख /Date Of Pronouncement : 30.10.2025

Section 115JSection 143(3)Section 40Section 801ASection 80ISection 92CSection 92F

…ign agents for services rendered outside India. No part of such income accrued or arose in India, and hence it was not chargeable to tax in India. The Hon’ble Madras High Court in CIT v. Faizan Shoes (P) Ltd. (supra) and CIT v. Kikani Exports (P) Ltd. [(2014) 369 ITR 96 (Mad.)] has categorically held that where services are rendered outside India, section 195 is not attracted. It is undisputed that the assessee has duly complied with the procedural Page 5 of 6 ITA Nos.192 & 193 /Chny/2025 (AY-2017-18 & 2018-19) M/s.Loyal Textile Mills Limited. requirement under section 195(6) by filing Form-15CA and Form-15CB.…

DEPUTY COMMISSIONER OF INCOME TAX, TIRUNELVELI vs. M/S.LOYAL TEXTILE MILLS LIMITED, KOVILPATTI

In the result, both appeals filed by the Revenue are dismissed

ITA 192/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Oct 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.192/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.193/Chny/2025, A.Y.: 2018-19 V. Deputy Commissioner Of Income M/S.Loyal Textile Mills Tax, Limited, Circle-1, New No.21, Old No.4, Tirunelveli. Mill Street, Kovilpatti, Tamil Nadu-628 501. [Pan: Aaacl2632C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Bhupendran, Advocate. : प्रत्यर्थी की ओर से /Respondent By Mr.Krishna Murthy At, Jcit सुनवाईकीतारीख/Date Of Hearing : 22.10.2025 घोषणाकीतारीख /Date Of Pronouncement : 30.10.2025

Section 115JSection 143(3)Section 40Section 801ASection 80ISection 92CSection 92F

…ign agents for services rendered outside India. No part of such income accrued or arose in India, and hence it was not chargeable to tax in India. The Hon’ble Madras High Court in CIT v. Faizan Shoes (P) Ltd. (supra) and CIT v. Kikani Exports (P) Ltd. [(2014) 369 ITR 96 (Mad.)] has categorically held that where services are rendered outside India, section 195 is not attracted. It is undisputed that the assessee has duly complied with the procedural Page 5 of 6 ITA Nos.192 & 193 /Chny/2025 (AY-2017-18 & 2018-19) M/s.Loyal Textile Mills Limited. requirement under section 195(6) by filing Form-15CA and Form-15CB.…

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 939/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

…of Explanation 2 to Section 195(1) of the Act, both by the Finance Act, 2012, with retrospective effect from 01.04.1962. 15. The issue raised in this case has been the subject matter of the decision, in the recent case, CIT v. Kikani Exports (P.) Ltd. [2014] 369 ITR 96/[2015] 232 Taxman 255/49 taxmann.com 601 (Mad.) wherein the contention of the Revenue has been rejected and assessee has been upheld and the relevant observation reads as under:— '... the services rendered by the non-resident agent could at best be called as a service for completion of the export commitment and would not fall within the definition…

THE DCIT, CIRCLE-4(1)(2), AHMEDABAD vs. TROIKAA PHARMACEUTICALS LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 1129/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

…of Explanation 2 to Section 195(1) of the Act, both by the Finance Act, 2012, with retrospective effect from 01.04.1962. 15. The issue raised in this case has been the subject matter of the decision, in the recent case, CIT v. Kikani Exports (P.) Ltd. [2014] 369 ITR 96/[2015] 232 Taxman 255/49 taxmann.com 601 (Mad.) wherein the contention of the Revenue has been rejected and assessee has been upheld and the relevant observation reads as under:— '... the services rendered by the non-resident agent could at best be called as a service for completion of the export commitment and would not fall within the definition…

DCIT, C-4, JAIPUR vs. M/S. JLC ELECTROMET PVT. LTD., JAIPUR

In the result, the appeal of the Department is dismissed

ITA 166/JPR/2020[2016-17]Status: DisposedITAT Jaipur12 Apr 2022AY 2016-17
For Appellant: Shri Mahendra GargieyaFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 142(1)Section 143(2)Section 195Section 40Section 9(1)(vii)

…1 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.166/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s. JLC Electromet Pvt. Ltd. The DCIT Circle-4 Vs. E-153-A, Road No. 11-H, Jaipur VKI Area, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 8786 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya jktLo dh vksj ls@Revenue by…

ACIT, CIRCLE-10(2), NEW DELHI vs. GRAZIANO TRANSMISSION INDIA PVT. LTD.,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 397/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Apr 2022AY 2014-15

Bench: Dr. B.R.R. Kumar & Ms. Astha Chandraasstt. Year: 2014-15

For Appellant: Shri Rishabh Malhotra, ARFor Respondent: Shri Mrinal Kumar Das, Sr. DR
Section 143(3)Section 195Section 40Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2014-15 ACIT, Circle-10(2) Vs. Graziano Transmission India Room No. 238A, Pvt. Ltd. 2nd Floor, 510-511. 5th Floor, C.R. Building, DLF Tower-B, Jasola, I.P. Estate, ITO, New Delhi – 110 025 New Delhi – 110 001 PAN AAACG4258M (Appellant) (Respondent) Department by: Shri Mrinal Kumar Das, Sr. DR Assessee by : Shri Rishabh Malhotra, AR Date of Hearing 03/03/2022 Date of 11 /04/2022 pronouncement O R D E R PER ASTHA CHANDRA, JM This appeal is filed by the Reven…

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

ITA 1246/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2016-17

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Purushottam Kumar
Section 195Section 5

…of Explanation 2 to Section 195(1) of the Act, both by the Finance Act, 2012, with retrospective effect from 01.04.1962. 15. The issue raised in this case has been the subject matter of the decision, in the recent case, CIT v. Kikani Exports (P.) Ltd. [2014] 369 ITR 96/[2015] 232 Taxman 255/49 taxmann.com 601 (Mad.) wherein the contention of the Revenue has been rejected and assessee has been upheld and the relevant observation reads as under:-- '... the services rendered by the non-resident agent could at best be called as a service for completion of the export commitment and would not fall within the definitio…

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

ITA 1245/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Purushottam Kumar
Section 195Section 5

…of Explanation 2 to Section 195(1) of the Act, both by the Finance Act, 2012, with retrospective effect from 01.04.1962. 15. The issue raised in this case has been the subject matter of the decision, in the recent case, CIT v. Kikani Exports (P.) Ltd. [2014] 369 ITR 96/[2015] 232 Taxman 255/49 taxmann.com 601 (Mad.) wherein the contention of the Revenue has been rejected and assessee has been upheld and the relevant observation reads as under:-- '... the services rendered by the non-resident agent could at best be called as a service for completion of the export commitment and would not fall within the definitio…

CARRORO INDIA PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Revenue in ITA No

ITA 835/PUN/2016[2011-12]Status: DisposedITAT Pune02 Sept 2021AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri M.P Lohia &For Respondent: Shri Subhakant Sahu
Section 144C(5)Section 37

…Y.2011-12 matter was that the assessee has paid the amount of commission to foreign agents for the services rendered by them outside India. The assessee also cited the judgment in the case of The commissioner of Income Tax Vs. Kikani Exports Pvt. Ltd. (2014) 369 ITR 96 (Mad.) wherein it was held that the services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of fees for technical services and therefore, section 9 of the Act is not applicable to the instant case and consequently, section 195 of the Act does no…

DEPUTY COMMISSIONER OF INCOME-TAX vs. CARRARO INDIA PVT. LTD.,, PUNE

In the result, appeal of the Revenue in ITA No

ITA 823/PUN/2016[2011-12]Status: DisposedITAT Pune02 Sept 2021AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri M.P Lohia &For Respondent: Shri Subhakant Sahu
Section 144C(5)Section 37

…Y.2011-12 matter was that the assessee has paid the amount of commission to foreign agents for the services rendered by them outside India. The assessee also cited the judgment in the case of The commissioner of Income Tax Vs. Kikani Exports Pvt. Ltd. (2014) 369 ITR 96 (Mad.) wherein it was held that the services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of fees for technical services and therefore, section 9 of the Act is not applicable to the instant case and consequently, section 195 of the Act does no…

M/S. PRIME OCEANIC PVT. LTD. GANDHI NAGAR, UPLA SONAVA, SCHEME NO.8, ALWAR,ALWAR vs. ITO WARD-2(3), ALWAR, ALWAR

In the result, the disallowance so made is directed to be deleted and the ground of appeal is allowed

ITA 652/JPR/2019[2013-14]Status: DisposedITAT Jaipur14 Jun 2021AY 2013-14
For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt Monisha Choudhary (JCIT)
Section 195Section 40

…ing Ltd. (ITA No. 370/Ahd. /2018. dated 22.10.2019) • DCIT vs Shamrock Pharmachemi Pvt. Ltd (ITA No. 862 & 863/Mum/2018) • DCIT (International Taxation), Ahmedabad vs. Welspun Corporation Ltd. (2017) 77 taxmann.com 16. • CIT vs Kikani Exports Pvt. Ltd. (2014) 369 ITR 96 (Mad) • CIT vs. Model Exims (2014) 363 ITR 66 (All.) • CIT vs. EON Technology P. Ltd. 343 ITR 366 (Del.) It is thus submitted that sum paid by assessee does not fall under any of the category mentioned above, and therefore is not taxable under 9(1)(vii). It is therefore submitted that there was no liability to deduct tax at source u/s 195 of the…

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

…of Explanation 2 to Section 195(1) of the Act, both by the Finance Act, 2012, with retrospective effect from 01.04.1962. 15. The issue raised in this case has been the subject matter of the decision, in the recent case, CIT v. Kikani Exports (P.) Ltd. [2014] 369 ITR 96/[2015] 232 Taxman 255/49 taxmann.com 601 (Mad.) wherein the contention of the Revenue has been rejected and assessee has been upheld and the relevant observation reads as under:— '... the services rendered by the non-resident agent could at best be called as a service for completion of the export commitment and would not fall within the definition…

STERLING ORNAMENTS PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 24(2), NEW DELHI

In the result, the Appeal filed by the Revenue stands dismissed

ITA 6622/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Nov 2020AY 2016-17

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi(Through Video Conference) A.Y. : 2016-17

Section 195Section 195(1)Section 40Section 9(1)(vii)

…payment for technical services, these payments were in nature of commission earned from services rendered outside India which had no tax implications in India. 8 ii) Decision of Hon’ble Madras High Court in the case of CIT vs. Kikani Exports Pvt. Ltd. (2014) 369 ITR 96 wherein it was held that the services rendered by the non-resident agent could at best be called as a service for completion of the export commitment and would not fall within the definition of “fees for technical services” and, therefore, section 9 was not applicable and, consequently, section 195 did not come into play. Therefore, the disallowan…

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

Appeal is dismissed

ITA 1325/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad04 Mar 2020AY 2010-11

Bench: Shri Rajpal Yadav & Shri T. S. Kapoorआयकर अपील सं./I.T.A. No. 1325/Ahd/2017 With Cross Objection No.31/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2010-11)

For Appellant: Shah, A.RsFor Respondent: Shri Vinod Tanwani, Sr.D.R
Section 35

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1325/Ahd/2017 WITH CROSS OBJECTION No.31/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2010-11) A.C.I.T. M/s. Troikaa बनाम/ Circle-4(1)(2), Pharmaceuticals Ltd. Vs. Ahmedabad Commerce House, Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCD9176A (Appellant / Respondent) .. (Respondent / Cross Objector) राज"व क" ओर से/Revenue by : Shri Vinod…

D.C.I.T.,CIRCLE-2(2), KOLKATA vs. M/S SHALIMAR WIRES INDUSTRIES LTD., KOLKATA

Appeal is dismissed

ITA 1354/KOL/2019[2013-14]Status: DisposedITAT Kolkata23 Dec 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

Section 143(3)Section 5(2)(b)Section 9(1)

…of Explanation 2 to Section 195(1) of the Act, both by the Finance Act, 2012, with retrospective effect from 01.04.1962. 15. The issue raised in this case has been the subject matter of the decision, in the recent case, CIT v. Kikani Exports (P.) Ltd. [2014] 369 ITR 96/[2015] 232 Taxman 255/49 taxmann.com 601 (Mad.) wherein the contention of the Revenue has been rejected and assessee has been upheld and the relevant observation reads as under:— '... the services rendered by the non-resident agent could at best be called as a service for completion of the export commitment and would not fall within the definition…

M/S. ELECTROSTEEL CASTING LIMITED.,KOLKATA vs. ITO (INTERNATIONAL TAXATION) WARD, KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 140/KOL/2018[2014-15]Status: DisposedITAT Kolkata27 Sept 2019AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 133(6)Section 201(1)Section 250Section 9(1)(vii)Section 9(2)

…retrospective effect from 01.04.1962. The issue raised in this case has been the subject matter of the decision, in the recent 15. 12 I.T.A. No. 140/Kol/2018 Assessment Year: 2014-15 M/s. Electrosteel Casting Ltd. case, CIT v. Kikani Exports (P.) Ltd. [2014] 369 ITR 96/[2015] 232 Taxman 255/49 taxmann.com 601 (Mad.) wherein the contention of the Revenue has been rejected and assessee has been upheld and the relevant observation reads as under:— the services rendered by the non-resident agent could at best be called as a service for completion of the export commitment and would not fall within the definition of "…

ITO 3(3)2, MUMBAI vs. SHAMROCK PHARMACHEMI P.LTD, MUMBAI

In the result appeal of the Revenue in ITA No

ITA 1774/MUM/2013[2009-10]Status: DisposedITAT Mumbai30 May 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1774/Mum/2013 (नििाारण वर्ा / Assessment Year: 2009-10) बिाम/ Ito 3(3)2, M/S. Shamrock R.No. 602, Pharmachemi Pvt. Ltd., Aayakar Bhavan, 83E,Hansraj Pragi Bldg., V. M.K Road, Opp. Dr. E Moses Road, Mumbai 400020 Worli, Mumbai-400018 स्थायी ऱेखा सं./ Pan: Aaacs6290H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Ashim Kumar Modi (Cit- Dr), Shri V. Justin & Ms. Chaitna Ajaria Shri. Bharat L. Gandhi Assessee By: सुनवाई की तारीख /Date Of Hearing : 01.03.2019 घोषणा की तारीख /Date Of Pronouncement : 30.05.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 1774/Mum/2013, Is Directed Against Appellate Order Dated 29.10.2012, Passed By Learned Commissioner Of Income Tax (Appeals)-7, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-7/Ito-3(3)(2)/It-166/11-12, For Assessment Year 2009-10, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 29.12.2011 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay 2009-10. I.T.A. No.1774/Mum/2013

For Respondent: Shri. Ashim Kumar Modi (CIT-
Section 143(3)Section 195Section 68

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1774/Mum/2013 (नििाारण वर्ा / Assessment Year: 2009-10) बिाम/ ITO 3(3)2, M/s. Shamrock R.No. 602, Pharmachemi Pvt. Ltd., Aayakar Bhavan, 83E,Hansraj Pragi Bldg., v. M.K Road, Opp. Dr. E Moses Road, Mumbai 400020 Worli, Mumbai-400018 स्थायी ऱेखा सं./ PAN: AAACS6290H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. Ashim Kumar Modi (CIT- DR), Shri V. Justin and Ms. Chaitna Ajaria Shri. Bharat L…

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM LTD.,, AHMEDABAD

In the result, revenue’s appeal is dismissed

ITA 840/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 May 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Kishan M. Mehta, A.RFor Respondent: Shri Ranjan Kumar Singh, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 195Section 40

…of Explanation 2 to Section 195(1) of the Act, both by the Finance Act, 2012, with retrospective effect from 01.04.1962. 15. The issue raised in this case has been the subject matter of the decision, in the recent case, CIT v. Kikani Exports (P.) Ltd. [2014] 369 ITR 96/[2015] 232 Taxman 255/49 taxmann.com 601 (Mad.) wherein the contention of the Revenue has been rejected and assessee has been upheld and the relevant observation reads as under:— '... the services rendered by the non-resident agent could at best be called as a service for completion of the export commitment and would not fall within the definition…

THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM PVT. LTD.,, AHMEDABAD

In the result, the appeal is dismissed

ITA 1825/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2014-15
Section 143(3)Section 40

…ITA No. 1825/Ahd/2017 ACIT Vs. Indo Colchem Pvt Ltd Assessment Year : 2014-15 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2014-15 Asstt. Commissioner of Income-tax .......…………...........Appellant Circle -2(1)(1), Ahmedabad Vs. Indo Colchem Pvt Ltd ............................Respondent 36-2, Phase-II, GIDC Estate, Vatva, Ahmedabad – 382 425 [PAN : AAACI 4393 K] Appearances by: Ranjan Kumar Singh, for the Appellant Kishor M Mehta, for the Respondent Date of concluding the hearing : 29.04.2019 Date of pronounc…

DCIT, CENTRAL CIRCLE - 1(4), KOLKATA , KOLKATA vs. M/S. HINDUSTAN URBAN INFRASTRUCTURE LTD.(HINDUSTAN VIDYUT PRODUCT LTD.,), NEW DELHI

ITA 1616/KOL/2017[2012-13]Status: DisposedITAT Kolkata31 Dec 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 143(3)Section 195Section 246ASection 271(1)(c)Section 40Section 40ASection 9(1)(vii)

…of Explanation 2 to Section 195(1) of the Act, both by the Finance Act, 2012, with retrospective effect from 01.04.1962. 15. The issue raised in this case has been the subject matter of the decision, in the recent case, CIT v. Kikani Exports (P.) Ltd. [2014] 369 ITR 96/[2015] 232 Taxman ITA No.1615-1616/Kol/2017 & CO 87/Kol/2017 AYs 11-12 & 12-13 DCIT, CC-1(4), Kol. Vs. M/.s Hindustan Urban Infrastructure Ltd Page 17 255/49 taxmann.com 601 (Mad.) wherein the contention of the Revenue has been rejected and assessee has been upheld and the relevant observation reads as under:-- '... the services rendered by the n…

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CIT v. Kikani Exports (P.) Ltd. (369 ITR 96) — Cited in 43 Judgments | BharatTax