Cochin Refineries Ltd. v. CIT

222 ITR 354High Court1996#4821 most cited

What is Cochin Refineries Ltd. v. CIT authority for?

Payments made to a foreign company for technical services utilized in the business are subject to tax deduction under Section 195, and failure to do so can lead to disallowance of the expenditure under Section 40(a)(ia).

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2024.

Also referred to as

Cochin Refineries Ltd. v. CIT · 222 ITR 354 · Section 195 · Section 40(a)(ia) · technical services · non-resident · tax deduction · disallowance

Sections most often in play

Section 1961Section 143(3) of Income-tax ActSection 144C(13) of Income-tax ActSection 147 of Income-tax ActSection 148 of Income-tax ActSection 153 of Income-tax ActSection 195 of Income-tax ActSection 1961: Section 143(3)

Issues it is cited on

fees for included servicessection 9(1)(vii)computer softwarefees for technical servicessection 9(1)section 195non-residentdouble taxationsection 19transferprescribedperson

Judgments citing Cochin Refineries Ltd. v. CIT

Atos Information Technology Hk Ltd, Mumbai vs. DCIT (It) 1(1)(2), Mumbai

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

ITA 1464/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Mar 2016AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1464/Mum/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Atos Information Technology Deputy Commissioner Of बनाम/ Hk Limited, C/O Atos India Income Tax-(International V. Pvt. Ltd.,Plant No. 5, Taxation) – 1(1)(2), Godrej & Boyce Mfg. Co. Scindia House, Ltd., Pirojshanagar, Lbs Mumbai. Marg, Vikhroli (W), Mumbai 400 097. "थायी लेखा सं./Pan : Aakcs8720L (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Jabir S. Chouhan (CIT-
Section 115ASection 143(3)Section 144C(13)Section 144C(5)Section 199Section 234Section 234BSection 9(1)(vi)

…access and control over the infrastructure and software of the assessee company . There is a direct control over the infrastructure and software of the assessee company by SCB The ld. D.R. relied upon the following decisions:- ITA 1464/Mum/2015 7 1. (1996)222 ITR 354(Ker. HC) in the case of Cochin Refineries Limited v. CIT 2. (2009)309 ITR 244(Uttarakhand HC) in the case of CIT v. ONGC Limited 3. (2007)289 ITR 355(AAR) in Re. Cargo Community Network Private Limited & 4. (2011) 340 ITR 333(Bom. HC) in Kotak Securities Limited The Ld. DR submitted that the provisions of the Act is applicable as there is no DTA…

CIT vs. Havells India Ltd

In the result the appeals filed by the revenue are disposed of with no

ITA/57/2012HC Delhi21 May 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 195Section 260ASection 40Section 9(1)(vii)

…isallowed the amount of `14,71,095/- under Section 40(a)(ia) of the Act. 6. The assessee appealed to the CIT (Appeals) against the disallowance. The CIT (Appeals) referred to the judgment of the Kerala High Court in Cochin Refineries Ltd. v. CIT, (1996) 222 ITR 354 and held that the payment made by the assessee to the US Company was for obtaining technical services for the purpose of its business and such services were utilised in the manufacture and sale of the assessee‟s products. He accordingly agreed with the Assessing Officer that Section 195 of the Act was applicable. He, therefore, held that t…

Commissioner of Income Tax vs. Havells India Ltd

In the result the appeals filed by the revenue are disposed of with no

ITA/55/2012HC Delhi21 May 2012
Section 195Section 201Section 260ASection 40Section 9(1)(vii)

…isallowed the amount of `14,71,095/- under Section 40(a)(ia) of the Act. 6. The assessee appealed to the CIT (Appeals) against the disallowance. The CIT (Appeals) referred to the judgment of the Kerala High Court in Cochin Refineries Ltd. v. CIT, (1996) 222 ITR 354 and held that the payment made by the assessee to the US Company was for obtaining technical services for the purpose of its business and such services were utilised in the manufacture and sale of the assessee‟s products. He accordingly agreed with the Assessing Officer that Section 195 of the Act was applicable. He, therefore, held that t…

CIT vs. Havells India Ltd

In the result the appeals filed by the revenue are disposed of with no

ITA - 55 / 2012HC Delhi21 Apr 2012
Section 195Section 201Section 260ASection 40Section 9(1)(vii)

…isallowed the amount of `14,71,095/- under Section 40(a)(ia) of the Act. 6. The assessee appealed to the CIT (Appeals) against the disallowance. The CIT (Appeals) referred to the judgment of the Kerala High Court in Cochin Refineries Ltd. v. CIT, (1996) 222 ITR 354 and held that the payment made by the assessee to the US Company was for obtaining technical services for the purpose of its business and such services were utilised in the manufacture and sale of the assessee‟s products. He accordingly agreed with the Assessing Officer that Section 195 of the Act was applicable. He, therefore, held that t…