CIT v. Kikani Exports (P.) Ltd.

369 ITR 96High Court2014#2738 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 366,339 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.

DCIT, Chennai vs. M/S. Avt Mc Cormick Ingredients Ltd., Chennai

In the result, the appeals of the Revenue in ITA No

ITA 2169/CHNY/2013[2008-09]Status: DisposedITAT Chennai19 Feb 2016AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.2167, 2168 & 2169/Mds/2013 "नधा"रण वष" /Assessment years : 2004-05, 2005-06 & 2008-09 The Deputy Commissioner of Vs. M/s. AVT MC Cormick Ingredients Income Tax, Ltd, Company Circle I(1) No. 64,Rukmani Lakshmipathy Chennai 600 034 Salai, Egmore, Chennai 600 008. [PAN AAACA 3217E ] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. No.5…

DCIT, Chennai vs. M/S. Avt Mc Cormick Ingredients Ltd., Chennai

In the result, the appeals of the Revenue in ITA No

ITA 2168/CHNY/2013[2005-06]Status: DisposedITAT Chennai19 Feb 2016AY 2005-06

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.2167, 2168 & 2169/Mds/2013 "नधा"रण वष" /Assessment years : 2004-05, 2005-06 & 2008-09 The Deputy Commissioner of Vs. M/s. AVT MC Cormick Ingredients Income Tax, Ltd, Company Circle I(1) No. 64,Rukmani Lakshmipathy Chennai 600 034 Salai, Egmore, Chennai 600 008. [PAN AAACA 3217E ] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. No.5…

DCIT, Chennai vs. M/S. Avt Mc Cormick Ingredients Ltd., Chennai

In the result, the appeals of the Revenue in ITA No

ITA 2167/CHNY/2013[2004-05]Status: DisposedITAT Chennai19 Feb 2016AY 2004-05

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.2167, 2168 & 2169/Mds/2013 "नधा"रण वष" /Assessment years : 2004-05, 2005-06 & 2008-09 The Deputy Commissioner of Vs. M/s. AVT MC Cormick Ingredients Income Tax, Ltd, Company Circle I(1) No. 64,Rukmani Lakshmipathy Chennai 600 034 Salai, Egmore, Chennai 600 008. [PAN AAACA 3217E ] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. No.5…