How many judgments cite CIT v. Orient Express?

25 judgments on BharatTax cite CIT v. Orient Express (86 Taxmann.com 276), spanning 2018 to 2024.

Which sections of the Income Tax Act does CIT v. Orient Express come up under?

It is most often cited in judgments turning on Section 9(1)(vii), Section 147, Section 40(a)(i), Section 143(3), Section 148, Section 195.

CIT v. Orient Express

86 Taxmann.com 276Reported decision2017#4756 most cited

What is CIT v. Orient Express authority for?

Income received towards sales commission does not qualify as fees for technical services (FTS) under the Act if it is not in the nature of managerial, technical, or consultancy services.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT v Orient Express · sales commission · FTS · fees for technical services · section 9(1)(vii) · managerial services · technical services · consultancy services

Sections most often in play

Section 9(1)(vii)Section 147 Section 40(a)(i)Section 143(3)Section 148 Section 195 Section 36(1)(vii)Section 37(1)

Issues it is cited on

section 2(15a)section 17(2)(iiia)section 9(2)section 9(l)(vii)section 2(24)(xviii)section 17(2)tds on commission fees for included services section 9(l)section 43(6)section 9(1)(vii)section 133a(2a)

Judgments citing CIT v. Orient Express

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR

Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR

Section 143(3)Section 195Section 40Section 9

The Assistant Commissioner of Income Tax, Circle-2(1), Guntur vs. Nsl Textiles Limited, Guntur

In the result, appeals filed by the Revenue are allowed for statistical purposes and the cross objections filed by the assessee are dismissed

ITA 543/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR

Section 115JSection 143(3)Section 195Section 250(4)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 541 to 543/VIZ/2018 (Asst. Year : 2012-13 to 2014-15) The ACIT, Circle-2(1), vs. M/s. NSL Textiles Ltd., 3rd Floor, Emgee House, Guntur. 4th Lane, Ring Road, Chandramouli Nagar, Guntur. PAN No. AABCJ 1299 A (Appellant) (Respondent) C.O.Nos. 11 to 13/VIZ/2019 (Arising out of ITA Nos. 541 to 543/VIZ/2018) (Asst. Year : 2012-13 to 2014-15) M/s. NSL Textiles Ltd., vs. The ACIT, Circle-2(1), 3rd Floor, Emgee House, Guntur. 4th Lane,…

The Assistant Commissioner of Income Tax, Circle-2(1), Guntur vs. Nsl Textiles Limited, Guntur

In the result, appeals filed by the Revenue are allowed for statistical purposes and the cross objections filed by the assessee are dismissed

ITA 542/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR

Section 115JSection 143(3)Section 195Section 250(4)Section 40

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER I.T.A. No. 4395/DEL/2014 A.Y. : 2011-12 DCIT, CIRCLE 9(1), M/S STERLING ROOM NO. 163, C.R. VS. ORNAMENT (P) Ltd., B-37, 1ST FLOOR, BUILDING, NEW DELHI GEETANJALI ENCLAVE, SAKET, NEW DELHI – 110 017 (APPELLANT) (RESPONDENT) Department by : Sh. K. Tewari, Sr. DR Assessee by : Sh. Piyush Kaushik, Adv. ORDER PER H.S. SIDHU, JM This appeal by the Revenue is directed against the Order of the Ld. Commissioner of Income Tax (Appeals)-XII, New Delhi dated 28.5.2014 pertai…