CIT v. Raj Rani Export Pvt. Ltd.

361 ITR 152High Court2014#7429 most cited

What is CIT v. Raj Rani Export Pvt. Ltd. authority for?

Commission payments are not to be disallowed if the assessee provides evidence of services rendered, payment through banking channels, and relevant approvals, especially when the Revenue does not contest that services were not rendered at all.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2023.

Also referred to as

CIT v Raj Rani Exports Pvt Ltd · 361 ITR 152 · commission expenses · bogus commission · illegal payment · section 80hhc(3) · section 37 explanation · banking channel payment · government approval · United Nations approval

Issues it is cited on

illegal paymentsection 80hhc(3)explanation to section 37section 80hsection 80hhcsection 80hhcomputer softwareprofits and gains of business or professionbook profitspenalty u/s 271(1)(c)section 115jliable to tax

Judgments citing CIT v. Raj Rani Export Pvt. Ltd.

United Phosporus Ltd ( Now Known As Uniphos Enterprises Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 8387/MUM/2011[2002-03]Status: DisposedITAT Mumbai13 Dec 2023AY 2002-03

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…No. 2026/Mum/2008) (Unreported) c) CIT v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SOT 33) ( Kolkata) h) PCIT v. TIL Ltd (255 Taxman 373) (Cal) i) Air Pac Exports v ACIT (ITA No. 2981/Mum/2012) (Unreported) j) ACIT v. Cosmos International (ITA No. 4138/Mum/2011) (Unreported) 10. On the other hand, Ld. DR relied on the order of the lower authorities. 11. Considered the rival submissions and materi…

United Phosphorus Ltd ( Known As Uniphos Enterprises Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 8375/MUM/2011[2001-02]Status: DisposedITAT Mumbai13 Dec 2023AY 2001-02

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…No. 2026/Mum/2008) (Unreported) c) CIT v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SOT 33) ( Kolkata) h) PCIT v. TIL Ltd (255 Taxman 373) (Cal) i) Air Pac Exports v ACIT (ITA No. 2981/Mum/2012) (Unreported) j) ACIT v. Cosmos International (ITA No. 4138/Mum/2011) (Unreported) 10. On the other hand, Ld. DR relied on the order of the lower authorities. 11. Considered the rival submissions and materi…

United Phosphorus Ltd ( Now Known As Uniphos Enterprises Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2516/MUM/2010[2002-03]Status: DisposedITAT Mumbai13 Dec 2023AY 2002-03

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…No. 2026/Mum/2008) (Unreported) c) CIT v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SOT 33) ( Kolkata) h) PCIT v. TIL Ltd (255 Taxman 373) (Cal) i) Air Pac Exports v ACIT (ITA No. 2981/Mum/2012) (Unreported) j) ACIT v. Cosmos International (ITA No. 4138/Mum/2011) (Unreported) 10. On the other hand, Ld. DR relied on the order of the lower authorities. 11. Considered the rival submissions and materi…

United Phosphorus Ltd (Know Known As Uniphos Enterprises Ltd), Mumbai vs. ACIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3251/MUM/2009[2001-02]Status: DisposedITAT Mumbai13 Dec 2023AY 2001-02

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…No. 2026/Mum/2008) (Unreported) c) CIT v. Ajanta Pharma Ltd (85 Taxmann.com 252) (Bom) d) Reliance Industries Ltd v. ACIT (ITA No. 5769/Mum/2013) (Unreported) e) NSIL Exports Ltd V. 3050/Mum/2013) (Unreported) DCIT (ITA No. f) CIT v Rajarani Exports Pvt Ltd (361 ITR 152) (Cal) g) TIL Ltd v. ACIT (16 SOT 33) ( Kolkata) h) PCIT v. TIL Ltd (255 Taxman 373) (Cal) i) Air Pac Exports v ACIT (ITA No. 2981/Mum/2012) (Unreported) j) ACIT v. Cosmos International (ITA No. 4138/Mum/2011) (Unreported) 10. On the other hand, Ld. DR relied on the order of the lower authorities. 11. Considered the rival submissions and materi…

ACIT, Circle - 35, Kolkata vs. M/S. Kwality Steel Processors, Kolkata

In the result, the appeal of the Revenue is partly allowed

ITA 1411/KOL/2017[2014-15]Status: DisposedITAT Kolkata03 May 2019AY 2014-15

Bench: Sh. J.Sudhakar Reddy & Sh.S.S.Viswanethra Ravivs M/S. Kwality Steel Processors, Acit, Circle-35, 4, India Exchange Place, 2Nd Floor, Kolkata-700107. Kolkata-700001. Pan-Aaefk2197G (Appellant) (Respondent) Appellant By Sh.C.J.Singh, Jcit Sr.Dr Respondent By Sh. Miraj D.Shah, Fca Date Of Hearing 05.02.2019 Date Of Pronouncement 03.05.2019

Section 36(1)

…ary evidences before the AO such as tax invoices of the commission, proof of payment, TDS certificate and P&L A/c of the parties. The CIT(A) by placing reliance on the decision of Hon’ble High Court of Calcutta in the case of Rajarani Exports Pvt. Ltd. [2014] 361 ITR 152 (Cal.) and deleted the addition made by the AO on account of trading commission expenses as bogus. The relevant portion of which is reproduced herein below:- 11. “Hon'ble Jurisdictional Calcutta High Court in the case of CIT vs Rajarani Exports (P) Ltd.[2014] 361 ITR 152 (CAL) in para 5 of the order said as under: Para 5. " The assessee has made…

Kirloskar Brothers Limited, Pune vs. DCIT, Range 11(1), Pune

In the result, the appeal of the assessee for A

ITA 2612/PUN/2012[2003-04]Status: DisposedITAT Pune19 Sept 2018AY 2003-04

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita Nos. 2611 & 2612/Pun/2012 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2002-03 & 2003-04 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sharad ShahFor Respondent: Shri Mukesh Jha
Section 271(1)(c)Section 37(1)

…ble for claim of expenses and which were allowed. Therefore, on this issue of claim of expenditure, there is variance, i.e. (1) same assessee never claimed such expenditure as allowable expenditure at all; (2) others like CIT Vs. Rajarani Exports Pvt. Ltd. (361 ITR 152 (Cal.) (DCIT Vs.Rajrani Exports Pvt. Ltd.17 ITR (Trib.) 239 (Kol.) case claimed and were allowed too; (3) assessee claimed as allowable but disallowed by the AO and confirmed by the Tribunal in the present case. Thus, there is huge amount of debate on the nature of allowability of the claim that the payments made to M/s. Azhar Trading Company,…

Kirloskar Brothers Limited, Pune vs. DCIT, Circle 11(1), Pune

In the result, the appeal of the assessee for A

ITA 2611/PUN/2012[2002-03]Status: DisposedITAT Pune19 Sept 2018AY 2002-03

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita Nos. 2611 & 2612/Pun/2012 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2002-03 & 2003-04 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sharad ShahFor Respondent: Shri Mukesh Jha
Section 271(1)(c)Section 37(1)

…ble for claim of expenses and which were allowed. Therefore, on this issue of claim of expenditure, there is variance, i.e. (1) same assessee never claimed such expenditure as allowable expenditure at all; (2) others like CIT Vs. Rajarani Exports Pvt. Ltd. (361 ITR 152 (Cal.) (DCIT Vs.Rajrani Exports Pvt. Ltd.17 ITR (Trib.) 239 (Kol.) case claimed and were allowed too; (3) assessee claimed as allowable but disallowed by the AO and confirmed by the Tribunal in the present case. Thus, there is huge amount of debate on the nature of allowability of the claim that the payments made to M/s. Azhar Trading Company,…

Man Industries India Ltd, Mumbai vs. ACIT (Ltu), Mumbai

In the result, appeal of the assessee is allowed

ITA 6695/MUM/2014[2002-03]Status: DisposedITAT Mumbai17 Feb 2017AY 2002-03

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष M/S Man Industries India Ltd., Asstt.Commissioner Of Income 101, Man House, S V Road, Tax,Large Taxpayer Unit, फनधभ/ 29Th Floor, Center No.1, Off. Pawan Hans, Vile Parle (W), World Trade Centre, Vs. Mumbai-400065 Cuffe Parade, Mumbai-400005. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent)

For Appellant: Shri Keshav B BhujleFor Respondent: Shri N P Singh
Section 115JSection 143(3)Section 148Section 271(1)Section 271(1)(c)Section 37(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “बी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष M/s Man Industries India Ltd., Asstt.Commissioner of Income 101, Man House, S V Road, Tax,Large Taxpayer Unit, फनधभ/ 29th Floor, Center No.1, Off. Pawan Hans, Vile Parle (W), World Trade Centre, Vs. Mumbai-400065 Cuffe Parade, Mumbai-400005. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) स्थधमी रेखध सं./ PAN : AAACM2675G (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) : अऩीरधथी की ओय से /…

DCIT, New Delhi vs. M/S. Sara Services & Enginners Pvt. Ltd., New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 544/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…to Iraqi authorities. The ld. Counsel of the assessee vehemently pointed out that order of the ITAT, Kolkata in the case of Raj Rani Exports (Supra) has been upheld by Hon’ble High Court of Kolkata in the case of CIT vs. Raj Rani Export Pvt. Ltd. reported as 361 ITR 152 (Kolkata) wherein it has been held that where the assessee had paid commission on exports through banking channel, in pursuance to an agreement approved by Government of India and United Nations, the same could not be disallowed the absence of evidence of its illegality. The ld. Counsel strenuously pointed out that the claim of the assessee was s…

DCIT, New Delhi vs. M/S. Sara Services & Enginners Pvt. Ltd., New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 543/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…to Iraqi authorities. The ld. Counsel of the assessee vehemently pointed out that order of the ITAT, Kolkata in the case of Raj Rani Exports (Supra) has been upheld by Hon’ble High Court of Kolkata in the case of CIT vs. Raj Rani Export Pvt. Ltd. reported as 361 ITR 152 (Kolkata) wherein it has been held that where the assessee had paid commission on exports through banking channel, in pursuance to an agreement approved by Government of India and United Nations, the same could not be disallowed the absence of evidence of its illegality. The ld. Counsel strenuously pointed out that the claim of the assessee was s…

Sara Services & Engineers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 407/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…to Iraqi authorities. The ld. Counsel of the assessee vehemently pointed out that order of the ITAT, Kolkata in the case of Raj Rani Exports (Supra) has been upheld by Hon’ble High Court of Kolkata in the case of CIT vs. Raj Rani Export Pvt. Ltd. reported as 361 ITR 152 (Kolkata) wherein it has been held that where the assessee had paid commission on exports through banking channel, in pursuance to an agreement approved by Government of India and United Nations, the same could not be disallowed the absence of evidence of its illegality. The ld. Counsel strenuously pointed out that the claim of the assessee was s…

Sara Services & Engineers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 406/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…to Iraqi authorities. The ld. Counsel of the assessee vehemently pointed out that order of the ITAT, Kolkata in the case of Raj Rani Exports (Supra) has been upheld by Hon’ble High Court of Kolkata in the case of CIT vs. Raj Rani Export Pvt. Ltd. reported as 361 ITR 152 (Kolkata) wherein it has been held that where the assessee had paid commission on exports through banking channel, in pursuance to an agreement approved by Government of India and United Nations, the same could not be disallowed the absence of evidence of its illegality. The ld. Counsel strenuously pointed out that the claim of the assessee was s…

DCIT, Circle - 4, Kolkata vs. M/S. Neptune Exports Ltd., Kolkata

In the result, Revenue’s Appeals are dismissed and C

ITA 1385/KOL/2009[2003-04]Status: DisposedITAT Kolkata07 Oct 2015AY 2003-04

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: S/ Shri R. P. Agarwal & J. M. Thard, AdvocatesFor Respondent: Shri Sanjay Mukherjee, JCIT
Section 10BSection 143(3)Section 80H

…facts and circumstances of the case. At the outset, we find that issue is covered in favour of assessee and against Revenue exactly on identical facts and circumstances of Hon'ble jurisdictional High Court in the case of CIT v. Rajarani Exports P. Ltd. (2014) 361 ITR 152 (Cal). Further, we find that Hon'ble jurisdictional High Court 6 ITA No.942-943/Kol/2009 & ITA Nos.1384-1385/K/2009 Neptune Exports Ltd.. AYs 02-03& 03-04 has considered that assessee made payment of commission in consideration of services rendered. The CIT(A) held that the commission on export activity was fully disclosed in all corresponden…

DCIT, Circle - 4, Kolkata vs. M/S. Neptune Exports Ltd., Kolkata

In the result, Revenue’s Appeals are dismissed and C

ITA 1384/KOL/2009[2002-03]Status: DisposedITAT Kolkata07 Oct 2015AY 2002-03

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: S/ Shri R. P. Agarwal & J. M. Thard, AdvocatesFor Respondent: Shri Sanjay Mukherjee, JCIT
Section 10BSection 143(3)Section 80H

…facts and circumstances of the case. At the outset, we find that issue is covered in favour of assessee and against Revenue exactly on identical facts and circumstances of Hon'ble jurisdictional High Court in the case of CIT v. Rajarani Exports P. Ltd. (2014) 361 ITR 152 (Cal). Further, we find that Hon'ble jurisdictional High Court 6 ITA No.942-943/Kol/2009 & ITA Nos.1384-1385/K/2009 Neptune Exports Ltd.. AYs 02-03& 03-04 has considered that assessee made payment of commission in consideration of services rendered. The CIT(A) held that the commission on export activity was fully disclosed in all corresponden…

DCIT, Chennai vs. Gimpex Limited, Chennai

In the result, the appeal of the Revenue is dismissed

ITA 2855/CHNY/2014[2003-04]Status: DisposedITAT Chennai11 Sept 2015AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2855/Mds/2014 "नधा"रण वष" / Assessment Year : 2003-04

For Appellant: Shri A.B. Koli, JCITFor Respondent: Shri D. Anand, Advocate
Section 37

…Even the Volker Committee has not used the word “bribe”. It was used “kickbacks” in the transaction. 4. The Ld.counsel for the assessee further submitted that an identical issue came before the Calcutta High Court in CIT v. Rajarani Exports (P.) Ltd. (2014) 361 ITR 152. The CIT(Appeals), after placing reliance on the Calcutta High Court’s decision and Kolkatta Bench’s decision in TIL Ltd. v. ACIT (16 SOT 33) and the decision of Mumbai Bench of this Tribunal in NSIL Exports Ltd. v. DCIT (2014) 63 SOT 43, found that no illegality can be attributed to the assessee’s payment of commission outside India. According…

CIT v. Raj Rani Export Pvt. Ltd. (361 ITR 152) — Cited in 15 Judgments | BharatTax