CIT v. Nippon

233 ITR 158High Court1998#17298 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 15 Section 16(1)Section 234B Section 5(2)Section 9(1)(ii)Section 90

Judgments citing CIT v. Nippon

Prakash Raman, Vadodara vs. Income-Tax Officer, International Taxation Ward 2 (1), Chennai

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

ITA 1115/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Sept 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.1115/2025 (धििाारणवर्ा / Assessment Year: 2019-20) Prakash Raman, Vs. Income Tax Officer, Pent House No.602, 6Th Floor, (International Taxation), Pincode@55, Vasant Vihar Road, Ward-2(1), Tp-1, Opp. To Darshanam Chennai. Splendora, Bhayli, Vadodara, Gujarat-391 410. [Pan:Aappp0380F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.Abdul Kadir Jawadwala, C.A (Virtual). प्रत्यर्थी की ओर से /Respondent By : Mrs. R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 20.08.2025 घोषणा की तारीख /Date Of Pronouncement : 22.09.2025

For Appellant: Mr.Abdul Kadir Jawadwala, C.A (Virtual)For Respondent: Mrs. R.Anitha, Addl.CIT

Section 234BSection 5Section 90

…at the place of its accrual which would be India if, and only if, the services are rendered in India otherwise in the place where such services were rendered. 18. The Calcutta High Court in the case of Commissioner Of Income-Tax v. Nippon Yusen Kaisha [(1998) 233 ITR 158 Cal] placed its view with respect to interpretation of Section 5(2) of the act in as much as if other provisions of the act are contrary to Section 5(2), then such provisions will have an overriding effect over the Section. 19. The Apex court also held that the location where salary is received is of no consequence with respect to taxability in I…

Gautam Arora, Chennai vs. DCIT(International Taxation)-1(1), Kolkata

In the result, appeal of the assessee is allowed for statistical purposes as per terms indicated hereinabove

ITA 354/KOL/2021[2012-13]Status: DisposedITAT Kolkata10 Jul 2023AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 354/Kol/2021 Assessment Year: 2012-13 Gautam Arora Dcit, (International Taxation)- Flat No. 052, Block 40 Vs 1(1), Kolkata Dlf Garden City Near Psbb Millenium School Omr, Thalambur Chennai - 603103 [Pan : Aerpa7725B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan K. Ved, C.A. Revenue By : Shri G. Hukugha Sema, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 12/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 10/07/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 22, Kolkata (Hereinafter The “Ld. Cit(A)”) Dt. 17/03/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2012-13. 2. The Registry Has Pointed Out That There Is A Delay Of 128 (One Hundred Twenty Eight) Days In Filing The Present Appeal Before The Tribunal. Petition For Condonation Of Delay Is Placed On Record By Assessee Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. It Is Noted That The Period Of Delay Falls During The Time Of Pandemic Of Covid-19 Which Has Been Excluded By 2

For Appellant: Shri Ketan K. Ved, C.AFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 250Section 5(2)

…t will have significant impact on the interpretation of Section 5(2). Reference is made to "The Law and Practice of Income Tax" by Kanga, Palkhivala and Vyas (Vol.I, Ninth Edition, page 311). Reference is also to the following judgements:- CIT v Nippon (1998) 233 ITR 158 (Calcutta) at page 162; CIT v Khambaty (1985) 159 ITR 203 (Bom.) at pages 207-208. 12.7 As per section 15, salary is not taxable on receipt basis except in case of advance salary or arrears salary. Regular salary under section 15(1)(a) is taxable on accrual basis. Salary is accrued where the employment services are rendered. In the instant case,…

Mr. Debabrata Datta, Kolkata vs. ACIT, Cir. 1(1), Kolkata

In the result, the appeal filed by the assessee is partly allowed

ITA 453/KOL/2021[2014-15]Status: DisposedITAT Kolkata10 Jan 2023AY 2014-15

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(2)Section 143(3)Section 250Section 5Section 74Section 90(4)

Gautam Harikishan Kamdar, Mumbai vs. ITO WD 3(1)It, Mumbai

ITA 362/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Jan 2018AY 2011-12

Bench: Sh. Shamim Yahya, Am & Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 362/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2011-12)

For Appellant: ShriFor Respondent: Shri M. V. Rajguru

Section 143(3)Section 192Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SH. SHAMIM YAHYA, AM & SH. SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 362/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2011-12) ITO WD 3(1)IT, Gautam Harikishan Kamdar Mumbai C/o-RameshbhaiAjmera 502, बिधम/ Jeevan Bodh, 6th floor, Vs. Mamladarwadi, Malad(w), Mumbai-400064 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AGDPK3670K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri DhaneshBafna/Shri Siddharth Kumar Shah प्रत्यथीकीओरसे/Respondentby : Shri M. V. Rajguru सुनवाईकीतारीख/ : 30/10/2017 Date of Hearing घोषणाकीतारीख / : 04/01/2018…

Ramesh Kumar, Chennai vs. ITO International Taxation, Tuticorin

In the result, the appeal of assessee is dismissed

ITA 1979/CHNY/2017[2014-15]Status: DisposedITAT Chennai16 Nov 2017AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JCIT, D.RFor Respondent: 06.11.2017

Section 143(2)Section 6(1)Section 90

…ct, income under the head Salaries shall be deemed to accrue or arise in India if it is earned in India. Further, as per Explanation to Section 9(1)(ii) of the Act, services rendered in India are regarded as income earned in India. 2.6 In CIT v Nippon [1998] 233 ITR 158, the Hon’ble Calcutta HC has held that provisions of Section 5(2) of the Act are subject to other provisions of the Act and if other provisions are contrary to provisions of Section 5(2) of the Act, they will have an overriding effect on Section 5(2) of the Act. 2.7 Reliance is also placed on the following decisions in this regard: • Arvind Sin…