CIT v. Toshoku Ltd.

158 ITR 525Reported decision#17289 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 195Section 10(10D)Section 2(24)(xi)Section 37(1)Section 9(2)Section 143(3)Section 2007Section 260A

Issues it is cited on

keyman insurancesection 9(2)section 39section 38business connectionsection 260atax treatypermanent establishmentsection 195section 2(24)liable to taxnon-resident

Judgments citing CIT v. Toshoku Ltd.

M/S CREATIONS BY SHANAGAR,MUMBAI vs. DCIT, CIRCLE 22(1), MUMBAI

In the result, appeal of Revenue for Assessment Year 2010-

ITA 3564/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 May 2024AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 10Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER & M/s. Creations By Vs. DCIT 22(1), Mumbai Shanagar Room No.322, 3rd Floor 34, Auro Ville Piramal Chambers St. Andrews Road Lalbaug Santacruz (W) Mumbai – 400 012 Mumbai – 400 054 PAN/GIR No.AACFC7957L (Appellant) .. (Respondent) DCIT 22(1), Mumbai Vs. M/s. Creations By Room No.322, 3rd Floor Shanagar Piramal Chambers 34, Auro Ville Lalbaug St. Andrews Road Mumbai – 400 012 Santacruz (W) Mumbai – 400 054 PAN/GIR No. AACFC7957L (Appellant) .. (Respondent) Assessee by Shri Nitesh…

DCIT, MUMBAI vs. CREATION BY SHANAGAR, MUMBAI

In the result, appeal of Revenue for Assessment Year 2010-

ITA 3483/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 May 2024AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 10Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER & M/s. Creations By Vs. DCIT 22(1), Mumbai Shanagar Room No.322, 3rd Floor 34, Auro Ville Piramal Chambers St. Andrews Road Lalbaug Santacruz (W) Mumbai – 400 012 Mumbai – 400 054 PAN/GIR No.AACFC7957L (Appellant) .. (Respondent) DCIT 22(1), Mumbai Vs. M/s. Creations By Room No.322, 3rd Floor Shanagar Piramal Chambers 34, Auro Ville Lalbaug St. Andrews Road Mumbai – 400 012 Santacruz (W) Mumbai – 400 054 PAN/GIR No. AACFC7957L (Appellant) .. (Respondent) Assessee by Shri Nitesh…

MS CREATIONS BY SHANAGAR,AURO VILLE, ST. ANDREWS ROAD vs. DCIT, PIRAMAL CHAMBER, MUMBAI

In the result, appeal of Revenue for Assessment Year 2010-

ITA 3269/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 May 2024AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 10Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER & M/s. Creations By Vs. DCIT 22(1), Mumbai Shanagar Room No.322, 3rd Floor 34, Auro Ville Piramal Chambers St. Andrews Road Lalbaug Santacruz (W) Mumbai – 400 012 Mumbai – 400 054 PAN/GIR No.AACFC7957L (Appellant) .. (Respondent) DCIT 22(1), Mumbai Vs. M/s. Creations By Room No.322, 3rd Floor Shanagar Piramal Chambers 34, Auro Ville Lalbaug St. Andrews Road Mumbai – 400 012 Santacruz (W) Mumbai – 400 054 PAN/GIR No. AACFC7957L (Appellant) .. (Respondent) Assessee by Shri Nitesh…

DCIT 22(1), MUMBAI, MUMBAI vs. CREATIONS BY SHANAGAR, MUMBAI

In the result, appeal of Revenue for Assessment Year 2010-11

ITA 2476/MUM/2023[2016-17]Status: DisposedITAT Mumbai29 Feb 2024AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.2476/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) Dcit-22(1) बिधम/ Creations By Shanagar Room No. 322, 3Rd Floor, 34, Auro Villa, St. Vs. Piramal Chamber, Lalbaug, Andrews Rd Santaxruz Mumbai-400012. (West), Mumbai-400054. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aacfc7957L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Milin Bakhai Revenue By: Shri H. M. Bhatt (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 27/02/2024 घोषणा की तारीख /Date Of Pronouncement: 29/02/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax/Nfac, [Hereinafter Referred To As The “Cit”], Delhi Dated 16.05.2023 For Assessment Year 2016-17. 2. The Sole Issue Raised By The Revenue Is Against The Action Of The Ld. Cit(A) Deleting The Addition In Respect Of Commission Paid To Foreign Agent Amounting To Rs.1,61,90,101/-.

For Appellant: Shri Milin BakhaiFor Respondent: Shri H. M. Bhatt (Sr. DR)
Section 143(3)Section 195Section 9(2)

…ent who carried on the business of selling Indian goods outside India cannot be said to have deemed to be income which has accrued or arise in India. The Hon’ble jurisdictional High Court followed the decision of Hon’ble Supreme Court in CIT vs. Toshoku Ltd. (158 ITR 525) on identical facts held that commission earned by non-resident who carried business of selling Indian goods outside India cannot be said to have deemed income which has accrued or arising in India. Considering the fact and the legal position as discussed above, we affirm the order of ld. CIT(A). Non contrary facts or law is brought to our notice…

ACIT 22(1), MUMBAI vs. CREATIONS BY SHANGAR, MUMBAI

In the result, appeal of Revenue for Assessment Year 2010-11 is dismissed

ITA 1147/MUM/2017[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Manjunath Karkihalli (DR)For Respondent: Shri Nitesh Joshi (AR)
Section 195Section 253Section 254(1)Section 40Section 9(2)

…nt who carried on the business of selling Indian goods outside India cannot be said to have deemed to be income which has accrued or arise in India. The Hon’ble jurisdictional High Court followed the decision of Hon’ble Supreme Court in CIT vs. Toshoku Ltd. (158 ITR 525) on identical facts held that commission earned by non-resident who carried business of selling Indian goods outside India cannot be said to have deemed income which has accrued or arising in India. Considering the fact and the legal position as discussed above, we affirm the order of ld. CIT(A). Non contrary facts or law is brought to our no…