CIT v. Smt. Bani Roy Chowdhury & Ors.

131 ITR 578Reported decision1981#13351 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2022.

Judgments citing CIT v. Smt. Bani Roy Chowdhury & Ors.

M/S. Star Chemical (Bombay) P. Ltd., Mumbai vs. DCIT CIT - 3(3), Mumbai

ITA 5987/MUM/2006[1996-1997]Status: DisposedITAT Mumbai27 May 2022AY 1996-1997

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri K. Shivaram, Sr. A.R. &For Respondent: Shri B.K. Bagchi, Sr. A.R

…try and it is open to assessee to arrange their onus in such a manner that it would not attract tax liabilities, if it can be managed within the permissible limit of law." 21. The Calcutta High Court has held in Competent Authority vs Smt. Bani Roy Chowdhari 131 ITR 578 that where the transferor or transferee is government or statutory bodies, there cannot be any scope for collusion between parties. The court further held that when government or statutory body is party to a transaction, question of evasion of tax does not arise. In the present case three out of four lessees are State Government Undertakings. In…

M/S. Star Chemical (Bombay) P. Ltd., Mumbai vs. DCIT CIT - 3(3), Mumbai

ITA 5986/MUM/2006[1995-1996]Status: DisposedITAT Mumbai27 May 2022AY 1995-1996

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri K. Shivaram, Sr. A.R. &For Respondent: Shri B.K. Bagchi, Sr. A.R

…try and it is open to assessee to arrange their onus in such a manner that it would not attract tax liabilities, if it can be managed within the permissible limit of law." 21. The Calcutta High Court has held in Competent Authority vs Smt. Bani Roy Chowdhari 131 ITR 578 that where the transferor or transferee is government or statutory bodies, there cannot be any scope for collusion between parties. The court further held that when government or statutory body is party to a transaction, question of evasion of tax does not arise. In the present case three out of four lessees are State Government Undertakings. In…

Lahmeyer Holding Gmbh, Germany vs. DDIT, New Delhi

Appeal is dismissed

ITA 5799/DEL/2010[2002-03]Status: DisposedITAT Delhi09 Oct 2019AY 2002-03

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…t were with Government undertakings. In respect of these agreements, the Ld. AR submitted that it cannot be said that the agreements were to enable PE to evade tax. The Ld. AR relied upon the decision in the case of CIT v. Smt. Bani Roy Chowdhury & Ors (1981) 131 ITR 578 @ 588 (Cal). Thus, the Ld. AR submitted that there was no device to avoid tax in entering different agreements and also there cannot be any allegation of tax avoidance. The Ld. AR further submitted that the condition of involvement of PE was not met in the present case. There is no finding that 'Baglihar Project PE' was in any way involved in any…

M/S Lahmeyer International Gmbh, Gurgaon vs. ADIT, New Delhi

Appeal is dismissed

ITA 2125/DEL/2009[2005-06]Status: DisposedITAT Delhi09 Oct 2019AY 2005-06

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…t were with Government undertakings. In respect of these agreements, the Ld. AR submitted that it cannot be said that the agreements were to enable PE to evade tax. The Ld. AR relied upon the decision in the case of CIT v. Smt. Bani Roy Chowdhury & Ors (1981) 131 ITR 578 @ 588 (Cal). Thus, the Ld. AR submitted that there was no device to avoid tax in entering different agreements and also there cannot be any allegation of tax avoidance. The Ld. AR further submitted that the condition of involvement of PE was not met in the present case. There is no finding that 'Baglihar Project PE' was in any way involved in any…

M/S Lahmeyer International Gmbh, Gurgaon vs. DDIT, New Delhi

Appeal is dismissed

ITA 2124/DEL/2009[2004-05]Status: DisposedITAT Delhi09 Oct 2019AY 2004-05

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…t were with Government undertakings. In respect of these agreements, the Ld. AR submitted that it cannot be said that the agreements were to enable PE to evade tax. The Ld. AR relied upon the decision in the case of CIT v. Smt. Bani Roy Chowdhury & Ors (1981) 131 ITR 578 @ 588 (Cal). Thus, the Ld. AR submitted that there was no device to avoid tax in entering different agreements and also there cannot be any allegation of tax avoidance. The Ld. AR further submitted that the condition of involvement of PE was not met in the present case. There is no finding that 'Baglihar Project PE' was in any way involved in any…

Lehmeyer International Gmbh vs. DCIT Circle 1 (2)

Appeal is dismissed

ITA 1881/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Oct 2019AY 2003-2004

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…t were with Government undertakings. In respect of these agreements, the Ld. AR submitted that it cannot be said that the agreements were to enable PE to evade tax. The Ld. AR relied upon the decision in the case of CIT v. Smt. Bani Roy Chowdhury & Ors (1981) 131 ITR 578 @ 588 (Cal). Thus, the Ld. AR submitted that there was no device to avoid tax in entering different agreements and also there cannot be any allegation of tax avoidance. The Ld. AR further submitted that the condition of involvement of PE was not met in the present case. There is no finding that 'Baglihar Project PE' was in any way involved in any…

Lahmeyer International Gmbh vs. ADIT, Circle-2(!)

Appeal is dismissed

ITA 4960/DEL/2004[2001-2002]Status: DisposedITAT Delhi09 Oct 2019AY 2001-2002

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…t were with Government undertakings. In respect of these agreements, the Ld. AR submitted that it cannot be said that the agreements were to enable PE to evade tax. The Ld. AR relied upon the decision in the case of CIT v. Smt. Bani Roy Chowdhury & Ors (1981) 131 ITR 578 @ 588 (Cal). Thus, the Ld. AR submitted that there was no device to avoid tax in entering different agreements and also there cannot be any allegation of tax avoidance. The Ld. AR further submitted that the condition of involvement of PE was not met in the present case. There is no finding that 'Baglihar Project PE' was in any way involved in any…