CLSA Limited v. ITO (International Taxation)

56 SOT 254Income Tax Appellate Tribunal#10674 most cited

What is CLSA Limited v. ITO (International Taxation) authority for?

Referral fees are not taxable in India as fees for technical services if they are considered commission income under Article 7 of a Double Taxation Avoidance Agreement.

10

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

CLSA Limited v. ITO · referral fee · commission income · fee for technical services · Article 7 · Indo-Swiss DTAA · international taxation · taxability in India · DRP

Judgments citing CLSA Limited v. ITO (International Taxation)

The DCIT, Circle-4, Ahmedabad vs. Ghcl Limited, Ahmedabad

ITA 976/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10
For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &
Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

…ot applicable to the present facts as there are several other decisions of Hon'ble ITAT, Mumbai in the cose of ACIT [Internationa! Taxation) Vs. Star Cruise India Travel Services Pvt. Ltd. [14 ITR (T) 282 (Mum)], CLSA Limited Vs. ITO (International Taxation) [56 SOT 254], which hold that such kind of commission is not taxable in India and accordingly no liability to deduct tax was there. Further the decision of honourable Supreme Court of India in the case of Hon'ble Supreme Court in the case of CIT vs. Toshoku Limited 125 ITR 525, still prevails as on date and is the law of the land as regards applicability of T…

Ghcl Limited, Ahmedabad vs. The Dy.CIT., Circle-4, Ahmedabad

ITA 1042/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10
For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &
Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

…ot applicable to the present facts as there are several other decisions of Hon'ble ITAT, Mumbai in the cose of ACIT [Internationa! Taxation) Vs. Star Cruise India Travel Services Pvt. Ltd. [14 ITR (T) 282 (Mum)], CLSA Limited Vs. ITO (International Taxation) [56 SOT 254], which hold that such kind of commission is not taxable in India and accordingly no liability to deduct tax was there. Further the decision of honourable Supreme Court of India in the case of Hon'ble Supreme Court in the case of CIT vs. Toshoku Limited 125 ITR 525, still prevails as on date and is the law of the land as regards applicability of T…

Thy ACIT, Circle-2(1)(2), Ahmedabad vs. M & B Engineering Limited, Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 370/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri Lalit P. Jain, Sr. D.R
Section 195Section 195(2)Section 40Section 5Section 5(2)(b)Section 9Section 9(1)(i)Section 9(1)(vii)

…not applicable to the present facts as there are several other decisions of Hon'ble ITAT, Mumbai in the case of ACIT (International Taxation) Vs. Star Cruise India Travel Services Pvt. Ltd. [14 ITR (T) 282 [Mum], CLSA Limited Vs. ITO (International Taxation) [56 SOT 254], which hold that such kind of commission is not taxable in India and accordingly no liability to deduct tax was there. Further the decision of honourable Supreme Court of India in the case of CIT vs. Toshoku Limited 125 ITR 525, still prevails as on date and is the law of the land as regards applicability of TDS provisions to commission paid to o…

DCIT, Circle-2 (1)(2), Ahmedabad vs. M/S. Jagson Colorchem Ltd., Ahmedabad

In the result, both the appeals of the revenue and the cross objection of the assessee are dismissed

ITA 112/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad08 Feb 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Madhumita Royआयकर अपील सं. Ita No.112/Ahd/2017 With Co No. 32/Ahd/2017 "नधा"रण वष" /Asstt. Years: 2013-14

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri Karan Shah, A.R
Section 195Section 37Section 37(1)Section 40

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘D’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं. ITA No.112/Ahd/2017 WITH CO No. 32/Ahd/2017 "नधा"रण वष" /Asstt. Years: 2013-14 DCIT Vs. M/s. Jagson Colorchem Cir. 2(1)(2), Ahmedabad Ltd. 1st Floor Navjivan Trust 5601/1,PhaseII, Building, GIDC,Vatva, Ahmedabad-380 014 Ahmedabad-382445 PAN- AAACJ7664C Appellant/ Respondent Respondent / Cross Objector Assessee by : Shri Lalit P. Jain, Sr. D.R Revenue by : Shri Karan Shah, A.R सुनवाई क" तार"ख / Date of H…

The ACIT, Circle-2(1)(2), Ahmedabad vs. M & B Engineering Limited, Ahmedabad

In the result, the revenue’s appeal is thus dismissed

ITA 355/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Nov 2018AY 2014-15

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri Sunil Talati, A.R
Section 143(3)Section 195Section 37(1)Section 40Section 9(1)(vii)

…ot applicable lo the present facts as there are several other decisions of Hon'ble 1TAT, Mumbai in the case of ACIT (International Taxation) Vs. Star Cruise India Travel Services Pvt. Ltd. [14 ITR (T) 282 (Mum)l. CLSA limited Vs. ITO (International Taxation) [56 SOT 254], which hold that such Kind of commission is not taxable in India and accordingly no liability to deduct tax was there. Further the decision of honourable Supreme Court of India in the case of CIT vs. Toshoku Limited 125 ITR 525 Still prevails as on date and is the law of the land as regards applicability of TDS provisions to commission paid to ov…

The Dy. CIT, Circle-2(1)(1), Ahmedabad vs. M/S. Gujarat Microwax Ltd., Ahmedabad

In the result, Revenue’s appeal stands dismissed

ITA 2503/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad24 May 2018AY 2013-14

Bench: Shri Waseem Ahmed & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.2503/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2013-14) Dcit, M/S. Gujarat Microwax बनाम/ Cir – 2(1)(1), Pvt. Ltd., Vs. Ahmedabad. 401 & 02, Sarthik Square, Sarkhej Gandhinagar Highway, Bodakdev, Ahmedabad – 380 054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacg 5593 P .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Dr. Jayant Jhveri, Sr.D.R. ""यथ" क" ओर से/Respondent By : Shri G.C. Pipara, C.A.

For Appellant: Dr. Jayant Jhveri, Sr.D.RFor Respondent: Shri G.C. Pipara, C.A
Section 195Section 40

…ot applicable to the present facts as there are several other decisions of Hon'ble ITAT, Mumbai in the case of ACIT (International Taxation) Vs. Star Cruise India Travel Services Pvt. Ltd. [14 ITR (T) 282 (Mum)], CLSA Limited Vs. ITO (International Taxation] [56 SOT 254], which hold that such kind of commission is not taxable in India and accordingly no liability to deduct tax was there. Further the decision of honourable Supreme Court of India in the case of Hon'ble Supreme Court in the case of CIT vs. Toshoku Limited 125 ITR 525, still prevails as on date and is the law of the land as regards applicability of T…

Credit Suisse Ag, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

The appeal of the Revenue stands dismissed by us

ITA 7357/MUM/2017[2011-12]Status: DisposedITAT Mumbai09 Feb 2018AY 2011-12

Bench: Shri G.S.Pannu & Shri Ravish Sooddcit (It) 2(1)(1) R.No.114, 1St Floor Scinidia House N.M.Road, Ballard Estate Mumbai – 400 036 ...... Appellant

For Appellant: Shri Shishir DhamijaFor Respondent: Shri Arvind Sonde
Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 5(2)(b)Section 9(1)(i)

…fee’ in question cannot be construed to be in the nature of ‘fee for technical services’ and that the same is merely in the nature of commission income. (i) Cushman & Wakefield (S) Pte. Ltd., 305 ITR 208(AAR) (ii) CLSA Ltd., vs. ITO (International Taxation), 56 SOT 254(Mum) (iii) ADIT (IT) vs.Star Cruise India Travel Services (P) Ltd., 46 SOT 173(Mum) 6. The stand of the assessee is that considering the fact that the ‘referral fee’ is in the nature of commission income, the DRP made no mistake in treating it as not taxable in India in view of the Article 7 of the Indo-Swiss Double Taxation Avoidance Agreement (…

DCIT (It) 2(1)(1), Mumbai vs. Credit Suisse Ag, Mumbai

The appeal of the Revenue stands dismissed by us

ITA 1247/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Feb 2018AY 2011-12

Bench: Shri G.S.Pannu & Shri Ravish Sooddcit (It) 2(1)(1) R.No.114, 1St Floor Scinidia House N.M.Road, Ballard Estate Mumbai – 400 036 ...... Appellant

For Appellant: Shri Shishir DhamijaFor Respondent: Shri Arvind Sonde
Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 5(2)(b)Section 9(1)(i)

…fee’ in question cannot be construed to be in the nature of ‘fee for technical services’ and that the same is merely in the nature of commission income. (i) Cushman & Wakefield (S) Pte. Ltd., 305 ITR 208(AAR) (ii) CLSA Ltd., vs. ITO (International Taxation), 56 SOT 254(Mum) (iii) ADIT (IT) vs.Star Cruise India Travel Services (P) Ltd., 46 SOT 173(Mum) 6. The stand of the assessee is that considering the fact that the ‘referral fee’ is in the nature of commission income, the DRP made no mistake in treating it as not taxable in India in view of the Article 7 of the Indo-Swiss Double Taxation Avoidance Agreement (…

Garware Wall Ropes Ltd, Mumbai vs. Addl CIT 5(1), Mumbai

In the result, the appeal filed by the assessee is hereby allowed and appeal filed by the revenue is dismissed

ITA 4072/MUM/2014[2010-11]Status: DisposedITAT Mumbai13 Jul 2016AY 2010-11

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4072/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Garware Wall Ropes Limited बनाम/ Addl. Cit 5(1) Chowpatty Chambers, Aayakar Bhavan Vs. Sandhurst Bridge, Mumbai - 400020 Mumbai - 400007

For Appellant: Shri Dalpat H. ShahFor Respondent: Shri S. Senthil Kumaran
Section 115JSection 143Section 143(1)Section 143(3)Section 14ASection 195Section 35Section 40Section 9

…upport of these contentions the learned representative of the assessee has placed reliance upon the law settled in CEAT International S.A. Vs. CIT 237 ITR 859 (Bom) and CIT Vs. Sara International Ltd. 217 CTR 491 and CLSA Ltd. Vs. ITO (International Taxation) 56 SOT 254, Mumbai. On perusal of the order passed by the Assessing Officer, it came into notice that the assessee has paid a sum of Rs.50,90,141/- to various parties in foreign countries under the head professional services in addition to commission paid for export. The provision relating about the payment on professional fees is dealt by different section…

DCIT 5(1), Mumbai vs. Garware Wall Ropes Ltd, Mumbai

In the result, the appeal filed by the assessee is hereby allowed and appeal filed by the revenue is dismissed

ITA 4018/MUM/2014[2010-11]Status: DisposedITAT Mumbai13 Jul 2016AY 2010-11

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4072/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Garware Wall Ropes Limited बनाम/ Addl. Cit 5(1) Chowpatty Chambers, Aayakar Bhavan Vs. Sandhurst Bridge, Mumbai - 400020 Mumbai - 400007

For Appellant: Shri Dalpat H. ShahFor Respondent: Shri S. Senthil Kumaran
Section 115JSection 143Section 143(1)Section 143(3)Section 14ASection 195Section 35Section 40Section 9

…upport of these contentions the learned representative of the assessee has placed reliance upon the law settled in CEAT International S.A. Vs. CIT 237 ITR 859 (Bom) and CIT Vs. Sara International Ltd. 217 CTR 491 and CLSA Ltd. Vs. ITO (International Taxation) 56 SOT 254, Mumbai. On perusal of the order passed by the Assessing Officer, it came into notice that the assessee has paid a sum of Rs.50,90,141/- to various parties in foreign countries under the head professional services in addition to commission paid for export. The provision relating about the payment on professional fees is dealt by different section…