CIT v. SR Patton

8 SCC 608Reported decision1998#2221 most cited

What is CIT v. SR Patton authority for?

The Supreme Court holds that the determination of whether an assessee's salary was paid by a foreign company is a question of fact, and an appeal challenging such a factual finding may be dismissed on that ground.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2005 to 2026.

Also referred to as

CIT v. SR Patton · 8 SCC 608 · salary paid by foreign company · question of fact · Section 9(1)(ii) · income deemed to accrue or arise · appeal dismissal · Tribunal findings · Supreme Court 1998 · income tax India.

Sections most often in play

Section 14ASection 8DSection 143(3)Section 115JBSection 36(1)(vii)Section 36(1)(viia)Section 250Section 37(1)

Issues it is cited on

section 9(1)(ii)section 17(2)(iiia)section 8d(2)(ii)section 8dsection 14(2)section 17(2)goodwill arising on amalgamationsection 43(6)(c)section 5(b)section 14(1)section 55(2)section 10(33)

Judgments citing CIT v. SR Patton

Ht Media Limited vs. Principal Commissioner Delhi South Goods and Service Tax

In the result, these appeals succeed and are hereby allowed

C.A. No.-023525-023526 - 2017Supreme Court16 Jan 2026

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 65(105)(zu)Section 65(40)Section 65(41)Section 73

…er Section 65(105)(zu) as Event Management Services. 15. The learned Counsel in support of his aforesaid submissions placed strong reliance on the following decisions: (a) Bharti Cellular Limited v. Assistant Commissioner of Income Tax reported in (2024) 8 SCC 608. (b) UOI v. Future Gaming Solutions Private Limited reported in (2025) 5 SCC 601. 16. In such circumstances referred to above, the learned Counsel prayed that there being merit in his appeals, those may be allowed and the impugned order passed by the Tribunal be set aside. Civil Appeal Nos. 23525-23526 of 2017 Page 8 of 29 SUBMISSIO…

Pr. Commissioner of Income Tax, Delhi 1 vs. M/S Amadeus India Pvt. Ltd

Appeal is dismissed being covered

ITA/511/2025HC Delhi10 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 14Section 14ASection 260A

…of fact. (CIT Signed By:PRAMOD KUMAR VATS Signing Date:15.10.2025 12:58:54 Signature Not Verified ITA 511/2025 Page 9 of 12 v. S.R. Patton [(1998) 8 SCC 608] .) 15. Given this legislative history of Section 9(1)(ii), we can only assume that it was deliberately introduced with effect from 1-4- 2000 and therefore intended to apply prospectively [See CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485, 494 (para 18) : (1995) 215 ITR 165] . It was also understood as such by CBDT which issued Circular No…

Assistant Commissioner of Income Tax, Corporate Circle 1(1), Chennai vs. Ambattur Clothing Private Limited, Tiruvallur

In the result, the appeal filed by Revenue is dismissed

ITA 1663/CHNY/2025[2011-12]Status: DisposedITAT Chennai29 Aug 2025AY 2011-12

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1663/Chny/2025 िनधा"रण वष"/Assessment Year: 2011-12 The Assistant Commissioner Of Vs. Ambattur Clothing Private Limited, Income Tax, 86/E2, Industrial Estate, Corporate Circle 1(1), Ambattur Industrial Estate S.O., Chennai. Ambattur, Thiruvallur 600 058. [Pan:Aaaca4127D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Rajakumar, Addl. Cit ""थ" की ओर से/Respondent By : Shri Vinay Jain, Ca सुनवाई की तारीख/ Date Of Hearing : 26.08.2025 घोषणा की तारीख /Date Of Pronouncement : 29.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Revenue Is Directed Against The Order Dated 31.12.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals)-16, Chennai For The Assessment Year 2011-12. 2. We Find That This Appeal Is Filed With A Delay Of 67 Days. The Appellant-Revenue Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, We Find The Reasons Stated By The Revenue Are Bonafide, Which 2

For Appellant: Shri N. Rajakumar, Addl. CITFor Respondent: Shri Vinay Jain, CA
Section 14A

…Court, but restricted itself to a question of fact viz. whether the Tribunal had correctly found that the salary of the assessee was paid by a foreign company. This Court dismissed the appeal holding that it was a question of fact. (CIT v. S.R. Patton [(1998) 8 SCC 608].) 15. Given this legislative history of Section 9(1)(ii), we can only assume that it was deliberately introduced with effect from 1-4- 2000 and therefore intended to apply prospectively [See CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485, 494 (para 18) : (1995) 215 ITR 165] . It was also understood as such by CBDT which issued Circular No. 779 da…

Pr. Commissioner of Income Tax-1, Delhi vs. Acb (India) Power Ltd

ITA/331/2025HC Delhi22 Aug 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 14A

…to a question of fact, viz., whether the Tribunal had correctly found that the salary of the assessee was paid by a foreign company. This court dismissed the appeal holding it was a question of fact (CIT v. S. R. Patton [1998] 233 ITR 166 (SC) ; (1998) 8 SCC 608). Given this legislative history of section 9(1)(ii), we can only assume that it was deliberately introduced with effect from April 1, 2000, and, therefore, intended to apply prospectively (CIT v. Patel Brothers and Co. Ltd. [1995] 215 ITR 165 (SC) ; (1995) 4 SCC 485, 494). It was also understood as such by the Central Board of Direct Taxes…

Pr. Commissioner of Income Tax-1, Delhi vs. Acb (India) Power Ltd

ITA - 331 / 2025HC Delhi22 Aug 2025
Section 14A

…to a question of fact, viz., whether the Tribunal had correctly found that the salary of the assessee was paid by a foreign company. This court dismissed the appeal holding it was a question of fact (CIT v. S. R. Patton [1998] 233 ITR 166 (SC) ; (1998) 8 SCC 608). Given this legislative history of section 9(1)(ii), we can only assume that it was deliberately introduced with effect from April 1, 2000, and, therefore, intended to apply prospectively (CIT v. Patel Brothers and Co. Ltd. [1995] 215 ITR 165 (SC) ; (1995) 4 SCC 485, 494). It was also understood as such by the Central Board of Direct Taxes…

Zodiac Ventures Limited, Mumbai vs. Income Tax Officer- 11 (3) (1), Mumbai

The appeal of the assessee is allowed

ITA 4135/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Aug 2025AY 2017-18

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri S. C. Tiwari, AR
Section 143(1)Section 14ASection 199Section 250

…h Court, but restricted itself to a question of fact viz. whether the Tribunal had correctly found that the salary of the assessee was paid by a foreign company. This Court dismissed the appeal holding that it was a question of fact. (CIT v. SR Patton [(1998) 8 SCC 608] .) 15. Given this legislative history of Section 9(1)(ii), we can only assume that it was deliberately introduced with effect from 1-4-2000 and therefore intended to apply prospectively [See CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485, 494 (para 18) : (1995) 215 ITR 165]. It was also understood as such by 7 ITA 4135/Mum/2025 Zodiac Ventures L…

Indus Valley Properties Private Limited, Kabra Excelcior vs. Income Tax Officer Ward 3(1)(4) Bangalore, Bangalore

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

ITA 81/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 14Section 143(3)Section 14A

…Court, but restricted itself to a question of fact viz. whether the Tribunal had correctly found that the salary of the assessee was paid by a foreign company. This Court dismissed the appeal holding that it was a question of fact. (CIT v. S.R. Patton [(1998) 8 SCC 608]. Given this legislative history of Section 9(1)(ii), we can only assume that it was deliberately introduced with effect from 1-4- 2000 and therefore intended to apply prospectively [See CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485, 494. It was also understood as such by CBDT which issued Circular No. 779 dated 14-9-1999 containing Explanatory N…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Chennai

Appeals of the revenue are dismissed

ITA 2901/CHNY/2024[2013-14]Status: DisposedITAT Chennai07 Apr 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकरअपीलसं./I.T.A.No.2900 & 2901/Chny/2024 (निर्धारण वर्ष / Assessment Year: 2011-12 & 2013-14)

Section 115JSection 143(3)Section 14ASection 263

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री जगदीश, लेख सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2900 & 2901/Chny/2024 (निर्धारण वर्ष / Assessment Year: 2011-12 & 2013-14) The Assistant Commissioner of Vs M/s.Ramco Income Tax Corporate Circle, Madurai. (अपीलार्थी/Appellant) अपीलार्थीकीओरसे / Appellant by प्रत्यर्थीकीओरसे/Respondent by सुनवाईकी तारीख/Date of hearing घोषणाकीतारीख / Date of Pronouncement Industries 98A, Auras Corporation Cent…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Chennai

Appeals of the revenue are dismissed

ITA 2900/CHNY/2024[2011]Status: DisposedITAT Chennai07 Apr 2025

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Mr.V.Justin, CITFor Respondent: Mr. S.Muralidhar, FCA &
Section 115JSection 143(3)Section 144Section 14ASection 263

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी जगदीश , लेखा सद" के सम% BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2900 & 2901/Chny/2024 (िनधा"रण वष" / Assessment Year: 2011-12 & 2013-14) Vs M/s.Ramco The Assistant Commissioner of Industries Income Tax Limited, Corporate Circle, 98A, Auras Corporation Centre, Madurai. Dr.Radhakrishnan Road, Mylapore, Chennai-600 004. PAN : AAACR-5284-J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant by : Mr.V.Justin, CIT…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Madurai

Appeals of the revenue stand dismissed

ITA 2884/CHNY/2024[2020]Status: DisposedITAT Chennai24 Feb 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner Of Vs. Ramco Industries Limited, Income Tax, 47, Psk Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [Pan Aaacr 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S. Muralidhar & Shri J. Prabhakar, F.C.As. ""यथ" क" ओर से /Respondent By : Shri. R. Bhoopathi, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. S. Muralidhar and Shri JFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 115JSection 143(3)Section 14A

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner of Vs. Ramco Industries Limited, Income Tax, 47, PSK Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [PAN AAACR 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Rajapalayam

Appeals of the revenue stand dismissed

ITA 2883/CHNY/2024[2018]Status: DisposedITAT Chennai24 Feb 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner Of Vs. Ramco Industries Limited, Income Tax, 47, Psk Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [Pan Aaacr 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S. Muralidhar & Shri J. Prabhakar, F.C.As. ""यथ" क" ओर से /Respondent By : Shri. R. Bhoopathi, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. S. Muralidhar and Shri JFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 115JSection 143(3)Section 14A

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner of Vs. Ramco Industries Limited, Income Tax, 47, PSK Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [PAN AAACR 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri…

Muthu Thevar Nagarajan, Dindigul vs. ITO, Ward-1., Dindigul

Appeals of the revenue stand dismissed

ITA 2083/CHNY/2024[2018-19]Status: DisposedITAT Chennai24 Feb 2025AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner Of Vs. Ramco Industries Limited, Income Tax, 47, Psk Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [Pan Aaacr 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S. Muralidhar & Shri J. Prabhakar, F.C.As. ""यथ" क" ओर से /Respondent By : Shri. R. Bhoopathi, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. S. Muralidhar and Shri JFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 115JSection 143(3)Section 14A

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA Nos.2883 & 2884/Chny/2024. (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Assistant Commissioner of Vs. Ramco Industries Limited, Income Tax, 47, PSK Nagar, Corporate Circle, Rajapalayam 626 108. Madurai [PAN AAACR 5284J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri…

M/S Jsw Infrastruture Limited, Mumbai vs. DCIT Circle-5(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6015/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Jan 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 M/S Jsw Infrastructure Ltd., Dy. Cit, Circle 5(2)(1), Jsw Centre Bandra Kurla Complex, Aayakar Bhavan, Maharishi Karve Bandra (East), Vs. Road, New Marine Lines, Churchgate, Mumbai-400051. Mumbai-400020. Pan No. Aabcj 6721 D Appellant Respondent

For Appellant: Ms. Vinita NaraFor Respondent: 02/01/2025
Section 14ASection 14A(2)

…rt dismissed the appeal holding was paid by a foreign company. This Court dismissed the appeal holding was paid by a foreign company. This Court dismissed the appeal holding that it was a question of fact. ( was a question of fact. (CIT v. S.R. Patton [(1998) 8 SCC 608] .) [(1998) 8 SCC 608] .) 15. Given this legislative history of Section 9(1)(ii), we can only assume 15. Given this legislative history of , we can only assume that it was deliberately introduced with effect from 1 that it was deliberately introduced with effect from 1-4- 2000 and that it was deliberately introduced with effect from 1 M/s JSW Infr…

The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…Court, but restricted itself to a question of fact viz. whether the Tribunal had correctly found that the salary of the assessee was paid by a foreign company. This Court dismissed the appeal holding that it was a question of fact. (CIT v. S.R. Patton [(1998) 8 SCC 608]. Given this legislative history of Section 9(1)(ii), we can only assume that it was deliberately introduced with effect from 1-4- 2000 and therefore intended to apply prospectively [See CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485, 494. It was also understood as such by CBDT which issued Circular No. 779 dated 14-9-1999 containing Explanatory N…

The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…Court, but restricted itself to a question of fact viz. whether the Tribunal had correctly found that the salary of the assessee was paid by a foreign company. This Court dismissed the appeal holding that it was a question of fact. (CIT v. S.R. Patton [(1998) 8 SCC 608]. Given this legislative history of Section 9(1)(ii), we can only assume that it was deliberately introduced with effect from 1-4- 2000 and therefore intended to apply prospectively [See CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485, 494. It was also understood as such by CBDT which issued Circular No. 779 dated 14-9-1999 containing Explanatory N…

Suzlon Energy Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…Court, but restricted itself to a question of fact viz. whether the Tribunal had correctly found that the salary of the assessee was paid by a foreign company. This Court dismissed the appeal holding that it was a question of fact. (CIT v. S.R. Patton [(1998) 8 SCC 608]. Given this legislative history of Section 9(1)(ii), we can only assume that it was deliberately introduced with effect from 1-4- 2000 and therefore intended to apply prospectively [See CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485, 494. It was also understood as such by CBDT which issued Circular No. 779 dated 14-9-1999 containing Explanatory N…

Suzlon Energy Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…Court, but restricted itself to a question of fact viz. whether the Tribunal had correctly found that the salary of the assessee was paid by a foreign company. This Court dismissed the appeal holding that it was a question of fact. (CIT v. S.R. Patton [(1998) 8 SCC 608]. Given this legislative history of Section 9(1)(ii), we can only assume that it was deliberately introduced with effect from 1-4- 2000 and therefore intended to apply prospectively [See CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485, 494. It was also understood as such by CBDT which issued Circular No. 779 dated 14-9-1999 containing Explanatory N…

Rajapalayam Mills Ltd., Virudhunagar vs. DCIT, Corporate Circle, Madurai

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

ITA 1251/CHNY/2024[2017-18]Status: DisposedITAT Chennai14 Aug 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1251/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 Rajapalayam Mills Limited, Vs. The Deputy Commissioner Of Post Box No. 1, Rajapalayam Mills Income Tax, Premises, P.A.C. Ramasamy Raja Corporate Circle, Salai, Rajapalayam, Madurai. Virudhunagar 626 117. [Pan: Aaacr8897F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Muralidhar, F.C.A. ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 12.08.2024 घोषणा की तारीख /Date Of Pronouncement : 14.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal By The Assessee Is Directed Against The Order Dated 30.03.2024 Passed By The Ld. Principal Commissioner Of Income Tax, Madurai Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short] For The Assessment Year 2017-18. 2. The Assessee Raised 9 Grounds Amongst Which The Only Issue Emanates For Our Consideration Is Whether The Ld. Pcit Is Justified In Directing The Assessing Officer For Working Out Disallowance Under Section 2

For Appellant: Shri S. Muralidhar, F.C.AFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 142(1)Section 14ASection 2Section 263

…Court, but restricted itself to a question of fact viz. whether the Tribunal had correctly found that the salary of the assessee was paid by a foreign company. This Court dismissed the appeal holding that it was a question of fact. (CIT v. S.R. Patton [(1998) 8 SCC 608].) 15. Given this legislative history of Section 9(1)(ii), we can only assume that it was deliberately introduced with effect from 1-4- 2000 and therefore intended to apply prospectively [See CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485, 494 (para 18) : (1995) 215 ITR 165] . It was also understood as such by CBDT which issued Circular No. 779 da…

Shriram Finance Limited, Chennai vs. DCIT, Corporate Circle 3(1), Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 173/CHNY/2024[2020-2021]Status: DisposedITAT Chennai09 Aug 2024AY 2020-2021

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.173/Chny/2024 िनधा"रण वष"/Assessment Year: 2020-21 Shriram Finance Limited Vs. The Deputy Commissioner Of [Formerly Known As Shriram Transport Income Tax, Finance Company Limited), Corporate Circle 3(1), Sri Towers, Plot No. 14A, South Phase, Chennai. Industrial Estate, Guindy, Chennai 600 017. [Pan: Aaacs7018R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri R.V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.07.2024 घोषणा की तारीख /Date Of Pronouncement : 09.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.11.2023 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21. 2. Ground No. 1 Is General In Nature & Requires No Adjudication.

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri R.V. Aroon Prasad, Addl. CIT
Section 14ASection 2

…Court, but restricted itself to a question of fact viz. whether the Tribunal had correctly found that the salary of the assessee was paid by a foreign company. This Court dismissed the appeal holding that it was a question of fact. (CIT v. S.R. Patton [(1998) 8 SCC 608].) 7 I.T.A. No.173/Chny/24 15. Given this legislative history of Section 9(1)(ii), we can only assume that it was deliberately introduced with effect from 1-4- 2000 and therefore intended to apply prospectively [See CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485, 494 (para 18) : (1995) 215 ITR 165] . It was also understood as such by CBDT which…

M/S Longview Tea Co. Ltd., Kolkata vs. DCIT, Cir. -6(1), Kolkata

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

ITA 130/KOL/2024[2014-15]Status: DisposedITAT Kolkata02 Aug 2024AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(2)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 130/Kol/2024 Assessment Year : 2014-15 M/s. Longview Tea Co. Ltd. vs DCIT, Circle-6(1), Kolkata PAN: AAACL 5564 F Appellant Respondent Date of Hearing 05.06.2024 Date of Pronouncement 02.08.2024 For the Assessee Shri Siddarth Jhajharia, FCA For the Revenue Shri Supriya Pal, Addl. CIT, DR ORDER Per Sonjoy Sarma, JM: The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre [hereinafter the “ld.…