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).

How many judgments cite CIT v. Kikani Exports (P.) Ltd.?

43 judgments on BharatTax cite CIT v. Kikani Exports (P.) Ltd. (369 ITR 96), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Kikani Exports (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(3), Section 195, Section 195(6), Section 40(a)(ia), Section 80IA.

CIT v. Kikani Exports (P.) Ltd. (369 ITR 96)

DCIT, Central Circle - 1(4), Kolkata vs. M/S. Hindustan Urban Infrastructure Ltd.(Hindustan Vidyut Product Ltd., New Delhi

ITA 1615/KOL/2017[2011-12]Status: DisposedITAT Kolkata31 Dec 2018AY 2011-12

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…

Karnavati Engineering Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-4, Ahmedabad

In the result, the appeal is allowed in the terms indicated above

ITA 1400/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad15 Oct 2018AY 2010-11

Section 143(3)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 definitio…

DCIT, Circle-15(2), Kolkata vs. M/S L.G.W. Limited, North 24 Parganas

Appeal is dismissed

ITA 1786/KOL/2016[2012-13]Status: DisposedITAT Kolkata05 Oct 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-15(2), V/S. M/S L.G.W. Ltd., 10, Shantipally, Em Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6Th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [Pan No.Aaacl 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, Cit- अपीलाथ" क" ओर से/By Appellant Dr Shri A.K. Tibrerwal, Ar ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क" तार"ख/Date Of Hearing 05-10-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Is Directed Against The Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 29.06.2016, Passed In Case No.47/Cit(A)-5/Cir.14(1)/15-16, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties Case File Perused. 2. The Revenue’S First Substantive Ground Challenges Correctness Of The Cit(A)’S Action Reversing Assessment Findings Disallowing The Taxpayer’S Commission Payments Made To Foreign Export Agents Amounting To ₹257,60,898/- For Non Deduction Of Tds U/S 40(A)(I) As Follows:- “1. Commission To Foreign Agents - Rs.2,57,60,898/- The Ao Has Added Sum Of Rs.2,57,60,898/- By Holding That The Said Amounts Were Paid To Foreign Agents Without Deduction Of Tds U/S.195. The Addition Has Been Made U/S

Section 1Section 143(3)Section 195Section 40Section 9Section 9(1)Section 9(1)(vi)

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 DCIT, Circle-15(2), V/s. M/s L.G.W. Ltd., 10, Shantipally, EM Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [PAN No.AAACL 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, CIT- अपीलाथ" क" ओर से/By Appellant DR Shri A.K. Tibrerwal, AR ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क"…

ACIT, Cir-2, TDS, Kolkata vs. Lux Industries Ltd., Kolkata

Appeals are dismissed

ITA 1145/KOL/2015[2013-2014]Status: DisposedITAT Kolkata27 Jun 2018AY 2013-2014

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Nicholas Murmu, Addl. CIT, Sr.DRFor Respondent: Shri Amit Agarwal, AR

Section 201Section 201(1)Section 9(1)Section 9(2)Section 91

…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 ITA Nos.1144 & 1145/Kol/2015 Lux Industries Ltd A.Y.2012-13 & 2013-14 16 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…

ACIT, Cir-2, TDS, Kolkata vs. Lux Industries Ltd., Kolkata

Appeals are dismissed

ITA 1144/KOL/2015[2012-2013]Status: DisposedITAT Kolkata27 Jun 2018AY 2012-2013

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Nicholas Murmu, Addl. CIT, Sr.DRFor Respondent: Shri Amit Agarwal, AR

Section 201Section 201(1)Section 9(1)Section 9(2)Section 91

…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 ITA Nos.1144 & 1145/Kol/2015 Lux Industries Ltd A.Y.2012-13 & 2013-14 16 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…

DCIT, New Delhi vs. M/S. Sterling Ornaments (P) Ltd., New Delhi

In the result, the Appeal filed by the Revenue

ITA 4395/DEL/2014[2011-12]Status: DisposedITAT Delhi27 Jun 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri N.K. Billaiya

For Appellant: Sh. Piyush Kaushik, AdvFor Respondent: Sh. K. Tewari, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 195Section 195(2)Section 40

…5. ii) Decision of Hon’ble Jurisdictional High Court (Allahabad High Court) in the case of CIT vs. Model Exims (2014) 363 ITR 66 (All.) iii) Decision of the Hon’ble Supreme Court of 125 ITR 525 SC. iv) Decision of Hon’ble Madras High Court in Ltd. (2014) 369 ITR 96. v) Decision of the Hon’ble Madras High Court Ltd. (2014) 367 ITR 155. vi) Decision of Hon’ble Delhi High Court in the case of CIT vs. EON Technology P. Ltd. 343 ITR 366 (Del.) vii) Decision of Delhi ITAT in the case of Divya Creation vs. ACIT (2017) 86 taxmann.com 276 viii) Decision of Delhi ITAT dated 23.4.2018 in the case of ACIT vs. Smt.…

Mr. Sanjeev Gupta, New Delhi vs. Addl.CIT, New Delhi

In the result, ground No. 3 and 4 With respect to the disallowance of export commission of the appeal of the assessee are allowed

ITA 3366/DEL/2014[2010-11]Status: DisposedITAT Delhi02 Jan 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishisanjeev Gupta, Vs. Addl. Cit, E-31, Kamla Nagar, Range-20, New Delhi New Delhi Pan:Ahcpg7326A (Appellant) (Respondent)

For Appellant: Shri Satish Aggarwal, CAFor Respondent: Shri Kaushlendra Tiwari, Sr. DR

Section 143Section 195Section 40Section 5Section 5(2)(b)Section 9Section 9(1)(i)

…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. Panasonic Energy India Co.Ltd, Vadodara vs. The Pr. CIT-2, Baroda

In the result, the appeal is allowed

ITA 1534/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad26 Sept 2017AY 2009-10

Section 143(3)Section 195Section 263Section 40Section 5Section 9

…ITA No. 1534/Ahd/2015 M/s. Panasonic Energy Inddia Co Ltd vs. Pri. CIT Assessment year: 2009-10 Page 1 of 24 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and S S Godara JM] Assessment year: 2009-10 M/s Panasonic Energy India Co. Ltd. .......…………......Appellant GIDC, Makarpura, PB No.719, Vadodara-390010 [PAN: AAACL 3332 K] Vs. The Principal Commissioner of Income-tax-2 .......................Respondent Vadodara Appearances by: Shradha Khemka for the appellant VK Singh for the respondent Date of concluding the hearing : 25.09.2017 Date of pronouncing the order : 26.…

M/S. Inox India Ltd., Baroda vs. The Pr. CIT-1, Vadodara

In the result, the appeal is allowed

ITA 1391/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad25 Sept 2017AY 2010-11

Section 143Section 143(3)Section 195Section 195(1)Section 263Section 40Section 5

…ITA No. 1391/Ahd/2015 M/s. Inox India Ltd vs. Pri. CIT Assessment year: 2010-11 Page 1 of 24 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and S S Godara JM] Assessment year: 2010-11 M/s. Inox India Ltd. .......…………......Appellant 9th Floor, KP Platina, Race Course, Baroda-390007 [PAN: AAACI 4416 P] Vs. The Principal Commissioner of Income-tax-1 .......................Respondent Vadodara Appearances by: Shradha Khemka for the appellant VK Singh for the respondent Date of concluding the hearing : 25.09.2017 Date of pronouncing the order : 25.09.2017 O R D E R Per Pram…