CIT v. Tata Engineering and Locomotive Co. Ltd.

245 ITR 823High Court2000#9578 most cited

What is CIT v. Tata Engineering and Locomotive Co. Ltd. authority for?

Reimbursement of expenses is not considered income and therefore cannot be subject to tax deduction at source.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Also referred to as

CIT v. Tata Engineering and Locomotive Co. Ltd. · 245 ITR 823 · reimbursement of expenses · not income · TDS · withholding tax · non-resident · services

Judgments citing CIT v. Tata Engineering and Locomotive Co. Ltd.

Airport Authority of India, New Delhi vs. ITO, New Delhi

The appeals of the assessee are allowed

ITA 5163/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…. AR relied on the following judgments: High Court/AAR • CIT vs Dunlop Rubber Co. Ltd. [142 ITR 493 (Cal)] • Dectavs CIT [23 7 ITR 190 (AAR)] ITA No. 5162 & 5163/Del/2012 28 Airport Authority of India • Tata Engineering & Locomotive Company Limited (2000) 245 ITR 823 • Siemens, 310 ITR 320 (Bom) ITAT • Clifford Chance, 82 ITD 106 (Bom) • Raymond Ltd., 86 ITD 791 (Bom) • Modicon Network, 14 SOT 204 (Del)  It was argued that from the judgment of the Hon’ble jurisdictional High Court as well as other High Courts that the reimbursement of expenses under no circumstances can be regarded as income. Therefore, in…

Airport Authority of India, New Delhi vs. ITO, New Delhi

The appeals of the assessee are allowed

ITA 5162/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…. AR relied on the following judgments: High Court/AAR • CIT vs Dunlop Rubber Co. Ltd. [142 ITR 493 (Cal)] • Dectavs CIT [23 7 ITR 190 (AAR)] ITA No. 5162 & 5163/Del/2012 28 Airport Authority of India • Tata Engineering & Locomotive Company Limited (2000) 245 ITR 823 • Siemens, 310 ITR 320 (Bom) ITAT • Clifford Chance, 82 ITD 106 (Bom) • Raymond Ltd., 86 ITD 791 (Bom) • Modicon Network, 14 SOT 204 (Del)  It was argued that from the judgment of the Hon’ble jurisdictional High Court as well as other High Courts that the reimbursement of expenses under no circumstances can be regarded as income. Therefore, in…

DCIT 1(3), Mumbai vs. Tata Motors Finance Ltd, Mumbai

In the result, appeal for A

ITA 3476/MUM/2013[2008-09]Status: DisposedITAT Mumbai19 Sept 2018AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 143(3)

…n 257 (Del) HC • JDIT vs. Krupp UDHE GMBH (2010) 1 ITR 614 ITAT Mum • Mahindra & Mahindravs. DCIT (2009) 22 DTR 361 ITAT Mum (SB) • Cairn Energy India Pvt. Ltd. vs. ACIT (2009 TIOL 220 ITAT -Mad) • CIT vs. Tata Engineering and Locomotive Company Limited (2000 245 ITR 823 Bombay) • DIT (IT) vs. Krupp UDHE GMBH (2010-TIOL-214-HC-MUM-IT) Further the photocopy of Invoices can be made available as and when required. The Appellant craves leave to add, to alter, delete or substitute all or any of the aforesaid grounds of appeal. 4. Rival contentions have been heard and record perused. 5. Facts in brief are that the ass…

Dishman Pharmaceuticals & Chemicals Limited, Ahmedabad vs. The ACIT, (OSD), Range-1, Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 3086/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…n such pure reimbursements duly supported by bills etc. and contractual liability to bear them being of the resident, they are not taxable in the hands of the non-resident. Bombay High Court has in the case of CIT vs. Tata Engineering and Locomotive Co. Ltd. (245 ITR 823) held that no part of expenses of foreign technician deputed by a foreign company could be treated as payment in lieu of fees and was not liable to deduction of tax at source. In the case of CIT vs. Industrial Engg. Projects (P) Ltd. (202 ITR 1014) the Hon'ble Delhi High Court has held that reimbursement of expenses does not constitute income and…

The ACIT, (OSD)Range-1, Ahmedabad vs. M/S. Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 2957/AHD/2013[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…n such pure reimbursements duly supported by bills etc. and contractual liability to bear them being of the resident, they are not taxable in the hands of the non-resident. Bombay High Court has in the case of CIT vs. Tata Engineering and Locomotive Co. Ltd. (245 ITR 823) held that no part of expenses of foreign technician deputed by a foreign company could be treated as payment in lieu of fees and was not liable to deduction of tax at source. In the case of CIT vs. Industrial Engg. Projects (P) Ltd. (202 ITR 1014) the Hon'ble Delhi High Court has held that reimbursement of expenses does not constitute income and…

The DCIT(OSD)Range-1, Ahmedabad vs. Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 817/AHD/2011[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…n such pure reimbursements duly supported by bills etc. and contractual liability to bear them being of the resident, they are not taxable in the hands of the non-resident. Bombay High Court has in the case of CIT vs. Tata Engineering and Locomotive Co. Ltd. (245 ITR 823) held that no part of expenses of foreign technician deputed by a foreign company could be treated as payment in lieu of fees and was not liable to deduction of tax at source. In the case of CIT vs. Industrial Engg. Projects (P) Ltd. (202 ITR 1014) the Hon'ble Delhi High Court has held that reimbursement of expenses does not constitute income and…

Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad vs. The ACIT., (OSD)Range-1, Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 773/AHD/2011[2006-07]Status: DisposedITAT Ahmedabad23 May 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…n such pure reimbursements duly supported by bills etc. and contractual liability to bear them being of the resident, they are not taxable in the hands of the non-resident. Bombay High Court has in the case of CIT vs. Tata Engineering and Locomotive Co. Ltd. (245 ITR 823) held that no part of expenses of foreign technician deputed by a foreign company could be treated as payment in lieu of fees and was not liable to deduction of tax at source. In the case of CIT vs. Industrial Engg. Projects (P) Ltd. (202 ITR 1014) the Hon'ble Delhi High Court has held that reimbursement of expenses does not constitute income and…

The DCIT(OSD)Range-1, Ahmedabad vs. Dishman Pharmaceuticals & Chemicals Ltd., Ahmedabad

In the result, we allow appeal of the assessee and delete penalty confirmed by the ld

ITA 692/AHD/2011[2005-06]Status: DisposedITAT Ahmedabad23 May 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri R.P. Maurya, Sr.DR
Section 143(2)Section 143(3)Section 92BSection 92C

…n such pure reimbursements duly supported by bills etc. and contractual liability to bear them being of the resident, they are not taxable in the hands of the non-resident. Bombay High Court has in the case of CIT vs. Tata Engineering and Locomotive Co. Ltd. (245 ITR 823) held that no part of expenses of foreign technician deputed by a foreign company could be treated as payment in lieu of fees and was not liable to deduction of tax at source. In the case of CIT vs. Industrial Engg. Projects (P) Ltd. (202 ITR 1014) the Hon'ble Delhi High Court has held that reimbursement of expenses does not constitute income and…

DDIT (It) 4(2), Mumbai vs. Abu Dhabi Ship Bldg Pjsc, Mumbai

In the result, Department’s appeal stands allowed

ITA 5418/MUM/2013[2013-14]Status: DisposedITAT Mumbai08 Jun 2016AY 2013-14

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Yogesh TharFor Respondent: Dr. Dipak Ripote
Section 195(2)Section 246A(1)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.5418/Mum./2013 (Assessment Year : 2013–14) Dy. Commissioner of Income Tax (International Taxation)–4(2) ……………. Appellant Room no.11, Scindia House Ballard Pier, Mumbai 400 038 v/s M/s. Abu Dhabi Ship Building PJSC C/o Approach Properties Pvt. Ltd. Room no.53, 5th Floor, Free Press ……………. Respondent Journal Road, Nariman Point Mumbai 400 021 PAN – AAKCA9432F Revenue by : Dr. Dipak Ripote Assessee by : Shri Yogesh Thar Date of Hearing – 11.03.2016 Date of Order – 08.0…

ADIT, Dehradun vs. M/S. Hallin Marine Uk Ltd., Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5290/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…Rubber Co. Ltd. (1982) 29 CTR (Cal) 25 : (1983) 142 ITR 493 (Cal); (13) CIT vs. Industrial Engineering Projects (P) Ltd. (1993) 109 CTR (Del) 73 : (1993) 202 ITR 1014) (Del); (14) CIT vs. Tata Engineering & Locomotive Co. Ltd. (2001) 165 CTR (Bom) 67 : (2000) 245 ITR 823 (Bom); (15) Godhra Electricity Co. Ltd. vs. CIT (1997) 139 CTR (SC) 564 : (1997) 225 ITR 746 (SC); (16) CIT vs. Tejaji Farasram Kharawalla Ltd. (1968) 67 ITR 95 (SC); (17) Union of India & Anr. vs. A. Sanyasi Rao & Ors. (1996) 132 CTR (SC) 81 : (1996) 219 ITR 330 (SC); (18) CIT vs. Amarchand N. Shroff (1963) 48 ITR 59 (SC); (19) CIT vs. Ajax Prod…

Hallin Marine Uk Ltd., New Delhi vs. ADIT, Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5217/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…Rubber Co. Ltd. (1982) 29 CTR (Cal) 25 : (1983) 142 ITR 493 (Cal); (13) CIT vs. Industrial Engineering Projects (P) Ltd. (1993) 109 CTR (Del) 73 : (1993) 202 ITR 1014) (Del); (14) CIT vs. Tata Engineering & Locomotive Co. Ltd. (2001) 165 CTR (Bom) 67 : (2000) 245 ITR 823 (Bom); (15) Godhra Electricity Co. Ltd. vs. CIT (1997) 139 CTR (SC) 564 : (1997) 225 ITR 746 (SC); (16) CIT vs. Tejaji Farasram Kharawalla Ltd. (1968) 67 ITR 95 (SC); (17) Union of India & Anr. vs. A. Sanyasi Rao & Ors. (1996) 132 CTR (SC) 81 : (1996) 219 ITR 330 (SC); (18) CIT vs. Amarchand N. Shroff (1963) 48 ITR 59 (SC); (19) CIT vs. Ajax Prod…

CIT v. Tata Engineering and Locomotive Co. Ltd. (245 ITR 823) — Cited in 11 Judgments | BharatTax