DCIT v. EON Technology (P) Ltd.

15 Taxmann.com 391High Court2011#3313 most cited

What is DCIT v. EON Technology (P) Ltd. authority for?

Payment of sales commission to a non-resident who operates outside India does not attract tax if the payment is remitted abroad directly. Merely making an entry in the assessee's books does not imply receipt of payment in India, thus disallowance under Section 40(a)(i) is not warranted.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

DCIT v. EON Technology (P) Ltd. · Section 40(a)(i) · Section 195 · non-resident · sales commission · payment outside India · disallowance · taxable income

Sections most often in play

Section 195Section 40(a)(i)Section 9(1)(vii)Section 143(3)Section 144C(13)Section 14ASection 250Section 37(1)
Read the full judgment

Issues it is cited on

section 206asection 206aasection 32(1)(iia)clarificatory amendmentsection 195(1)section 32(1)(ii)section 195(2)section 9(1)(vii)additional depreciationfees for technical servicessection 40(a)(i)disallowance of interest expenditure

Judgments citing DCIT v. EON Technology (P) Ltd.

Alkyl Amines Chemicals Ltd, Navi Mumbai vs. Dy CIT (OSD) 10(3), Mumbai

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

ITA 1019/MUM/2020[2011-12]Status: DisposedITAT Mumbai14 Jul 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Alkyl Amines Chemicals Ld., V. Dcit (Osd)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4Th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 Pan: Aaaca6783F (Appellant) (Respondent) Assessee By : Ms. Shruti Agarwal Department By : Shri Mehul Jain

For Appellant: Ms. Shruti AgarwalFor Respondent: Shri Mehul Jain
Section 10Section 143(1)Section 143(2)Section 14ASection 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. Alkyl Amines Chemicals Ld., v. DCIT (OSD)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 PAN: AAACA6783F (Appellant) (Respondent) Assessee by : Ms. Shruti Agarwal Department by : Shri Mehul Jain Date of Hearing : 07.06.2022 Date of Pronouncement : 14.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

ACIT, Circle- 47(1), New Delhi vs. J. Kishore Exports, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1551/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Nov 2021AY 2014-15

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2014-15] Acit, Vs J.Kishore Exports, Circle-47(1), 558, Katra Ishwar Bhawan, New Delhi. Khari Baoli, New Delhi-110006. Pan-Aagfj9713M Appellant Respondent Appellant By Sh. Ashwani Kalia, Ca Respondent By Sh. Umesh Takyar, Sr.Dr Date Of Hearing 01.11.2021 Date Of Pronouncement 23.11.2021

Section 143(3)Section 195Section 195(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2014-15] ACIT, vs J.Kishore Exports, Circle-47(1), 558, Katra Ishwar Bhawan, New Delhi. Khari Baoli, New Delhi-110006. PAN-AAGFJ9713M APPELLANT RESPONDENT Appellant by Sh. Ashwani Kalia, CA Respondent by Sh. Umesh Takyar, Sr.DR Date of Hearing 01.11.2021 Date of Pronouncement 23.11.2021 ORDER PER KUL BHARAT, JM : The present appeal filed by the Revenue for the assessment year 2014- 15 is directed against the order of Ld. CIT(A)-16…

Sqs India Bfsi Ltd. (Formerly Known As M/S. Thinksoft Global Services Ltd.), Chennai vs. DCIT Corporate Circle 6(2), Chennai

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

ITA 224/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 May 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 223 & 224/Chny/2019 िनधा"रण वष"/Assessment Years:2012-13 & 2013-14 M/S. Sqs India Bfsi Ltd. (Formerly The Deputy Commissioner Of Known As M/S. Thinksoft Global Vs. Income Tax, Services Ltd.) Door No. 6A, 6Th Floor, Corporate Circle 6(2), Prince Infocity Ii, 283/3 & 283/4, Rajiv Chennai. Gandhi Salai (Omr), Kandanchavadi, Chennai 600 036. [Pan:Aabct0976G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Vikram Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.03.2021 घोषणा की तारीख /Date Of Pronouncement : 03.05.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Same Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 31.10.2018 Relevant To The Assessment Years 2012-13 & 2013-14. Besides Challenging Confirmation Of Disallowance Of Export Commission Payment In The Assessment Year 2012-13, The Assessee Also Challenged Confirmation Of Disallowance Towards Payments For Professional Services Rendered For Both The Assessment Years 2012-13 & 2013-14. 2

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 195Section 40Section 9(1)

…services rendered outside India becomes allowable expenditure. In Toshoku Ltd., supra, the Supreme Court held that payments to agents for performance of services outside India are not liable to be taxed in India. 35. In CIT v. EON Technology (P) Ltd., (2011) 15 Taxmann.com 391 (Delhi), the High Court of Delhi held that payment of sales commission to non-resident who operates outside the country would not attract tax, if payment was remitted abroad directly. Merely because an entry had been made in the books of accounts of the appellant/assessee, that would not mean that the non-resident agent had received paymen…

Sqs India Bfsi Ltd. (Formerly Known As M/S. Thinksoft Global Services Ltd.), Chennai vs. DCIT Corporate Circle 6(2), Chennai

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

ITA 223/CHNY/2019[2012-13]Status: DisposedITAT Chennai03 May 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 223 & 224/Chny/2019 िनधा"रण वष"/Assessment Years:2012-13 & 2013-14 M/S. Sqs India Bfsi Ltd. (Formerly The Deputy Commissioner Of Known As M/S. Thinksoft Global Vs. Income Tax, Services Ltd.) Door No. 6A, 6Th Floor, Corporate Circle 6(2), Prince Infocity Ii, 283/3 & 283/4, Rajiv Chennai. Gandhi Salai (Omr), Kandanchavadi, Chennai 600 036. [Pan:Aabct0976G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Vikram Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.03.2021 घोषणा की तारीख /Date Of Pronouncement : 03.05.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Same Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 31.10.2018 Relevant To The Assessment Years 2012-13 & 2013-14. Besides Challenging Confirmation Of Disallowance Of Export Commission Payment In The Assessment Year 2012-13, The Assessee Also Challenged Confirmation Of Disallowance Towards Payments For Professional Services Rendered For Both The Assessment Years 2012-13 & 2013-14. 2

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 195Section 40Section 9(1)

…services rendered outside India becomes allowable expenditure. In Toshoku Ltd., supra, the Supreme Court held that payments to agents for performance of services outside India are not liable to be taxed in India. 35. In CIT v. EON Technology (P) Ltd., (2011) 15 Taxmann.com 391 (Delhi), the High Court of Delhi held that payment of sales commission to non-resident who operates outside the country would not attract tax, if payment was remitted abroad directly. Merely because an entry had been made in the books of accounts of the appellant/assessee, that would not mean that the non-resident agent had received paymen…

DCIT 8(2)(1), Mumbai vs. Shamrock Pharmachemi P. Ltd., Mumbai

In the result, both appeals of the revenue are dismissed

ITA 862/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Nov 2020AY 2013-14

Bench: Shri Saktijit Dey & Shri M.Balaganeshita Nos. 862 & 863/Mum/2018 (Assessment Years :2013-14 & 2014-15) Dcit-8(2)(1) Vs. M/S. Shamrock Pharmachemi Room No.624, Pvt.Ltd. Aaykar Bhawan, M.K.Road Off Dr. E Moses Road Mumbai-400 020 Worli, Mumbai-400 025 Pan/Gir No.Aaacs6290H (Appellant) .. (Respondent) Assessee By Shri Bharat Gandhi, Ar Revenue By Shri V.Vinod Kumar, Sr.Ar Date Of Hearing 28/10/2020 Date Of Pronouncement 11/11/2020 आदेश / O R D E R Per M. Balaganesh (A.M): These Two Appeals Filed By Revenue In Ita Nos. 862 & 863/Mum/2018 For Assessment Years (Ay) 2013-14 & 2014-15 Arise Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)- 14, Mumbai In Appeals No.Cit(A)-14/It-170/15-16 & Cit(A)-14/It- 119/16-17, Dated 27/11/2017 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 31/08/2016 By The Ld. Deputy Commissioner Of Income Tax-8(2)(1), Mumbai (Hereinafter Referred To As Ld. Ao).

Section 143(3)Section 195Section 195(1)Section 195(2)Section 40

…services rendered outside India becomes allowable expenditure. In Toshoku Ltd., supra, the Supreme Court held that payments to agents for performance of services outside India are not liable to be taxed in India. 35. In CIT v. EON Technology (P.) Ltd. [2011] 15 Taxmann.com 391/203 Taxman 266/[2012] 343 ITR 366 (Delhi), the High Court of Delhi held that payment of sales commission to non-resident who operates outside the country would not attract tax, if payment was remitted abroad directly. Merely because an entry had been made in the books of accounts of the appellant/assessee, that would not mean that the non-…

M/S. Electrosteel Casting Limited., Kolkata vs. ITO (International Taxation) Ward, Kolkata

In the result, the appeal of the assessee is allowed

ITA 140/KOL/2018[2014-15]Status: DisposedITAT Kolkata27 Sept 2019AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 133(6)Section 201(1)Section 250Section 9(1)(vii)Section 9(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. No. 140/Kol/2018 Assessment Year: 2014-15 M/s. Electrosteel Casting Ltd......................................................................................................... Appellant [PAN : AAACE 4975 B] Vs. ITO (International Taxation) Ward, Kolkata.………….....................................…......……....Respondent Appearances by: Sh. S.K. Tulsiyan, Adv., appeared on behalf of the Assessee. Sh. N.B. Som, Addl. CIT(DR), appeared on behalf of the Revenue.…

ITO 3(3)2, Mumbai vs. Shamrock Pharmachemi P.Ltd, Mumbai

In the result appeal of the Revenue in ITA No

ITA 1774/MUM/2013[2009-10]Status: DisposedITAT Mumbai30 May 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1774/Mum/2013 (नििाारण वर्ा / Assessment Year: 2009-10) बिाम/ Ito 3(3)2, M/S. Shamrock R.No. 602, Pharmachemi Pvt. Ltd., Aayakar Bhavan, 83E,Hansraj Pragi Bldg., V. M.K Road, Opp. Dr. E Moses Road, Mumbai 400020 Worli, Mumbai-400018 स्थायी ऱेखा सं./ Pan: Aaacs6290H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Ashim Kumar Modi (Cit- Dr), Shri V. Justin & Ms. Chaitna Ajaria Shri. Bharat L. Gandhi Assessee By: सुनवाई की तारीख /Date Of Hearing : 01.03.2019 घोषणा की तारीख /Date Of Pronouncement : 30.05.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 1774/Mum/2013, Is Directed Against Appellate Order Dated 29.10.2012, Passed By Learned Commissioner Of Income Tax (Appeals)-7, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-7/Ito-3(3)(2)/It-166/11-12, For Assessment Year 2009-10, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 29.12.2011 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay 2009-10. I.T.A. No.1774/Mum/2013

For Respondent: Shri. Ashim Kumar Modi (CIT-
Section 143(3)Section 195Section 68

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1774/Mum/2013 (नििाारण वर्ा / Assessment Year: 2009-10) बिाम/ ITO 3(3)2, M/s. Shamrock R.No. 602, Pharmachemi Pvt. Ltd., Aayakar Bhavan, 83E,Hansraj Pragi Bldg., v. M.K Road, Opp. Dr. E Moses Road, Mumbai 400020 Worli, Mumbai-400018 स्थायी ऱेखा सं./ PAN: AAACS6290H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. Ashim Kumar Modi (CIT- DR), Shri V. Justin and Ms. Chaitna Ajaria Shri. Bharat L…

DCIT, Circle-15(2), Kolkata vs. M/S L.G.W. Limited, North 24 Parganas

Appeal is dismissed

ITA 1786/KOL/2016[2012-13]Status: DisposedITAT Kolkata05 Oct 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-15(2), V/S. M/S L.G.W. Ltd., 10, Shantipally, Em Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6Th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [Pan No.Aaacl 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, Cit- अपीलाथ" क" ओर से/By Appellant Dr Shri A.K. Tibrerwal, Ar ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क" तार"ख/Date Of Hearing 05-10-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Is Directed Against The Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 29.06.2016, Passed In Case No.47/Cit(A)-5/Cir.14(1)/15-16, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties Case File Perused. 2. The Revenue’S First Substantive Ground Challenges Correctness Of The Cit(A)’S Action Reversing Assessment Findings Disallowing The Taxpayer’S Commission Payments Made To Foreign Export Agents Amounting To ₹257,60,898/- For Non Deduction Of Tds U/S 40(A)(I) As Follows:- “1. Commission To Foreign Agents - Rs.2,57,60,898/- The Ao Has Added Sum Of Rs.2,57,60,898/- By Holding That The Said Amounts Were Paid To Foreign Agents Without Deduction Of Tds U/S.195. The Addition Has Been Made U/S

Section 1Section 143(3)Section 195Section 40Section 9Section 9(1)Section 9(1)(vi)

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 DCIT, Circle-15(2), V/s. M/s L.G.W. Ltd., 10, Shantipally, EM Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [PAN No.AAACL 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, CIT- अपीलाथ" क" ओर से/By Appellant DR Shri A.K. Tibrerwal, AR ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क"…

Evolv Clothing Company Pvt Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

In the result the appeal of the assessee for the assessment year 2010-11 is partly allowed for statistical purposes as indicated herein above and for the assessment year 2011-12 is allowed

ITA 1573/CHNY/2017[2011-12]Status: DisposedITAT Chennai23 Jul 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamonyआयकर अपील सं./I.T.A.No.1572 & 1573/Chny/2017 ("नधा"रण वष" / Assessment Year: 2010-11 & 2011-12) M/S. Evolv Clothing Company Pvt. Vs The Acit, Ltd., Corporate Circle 2(1), (Formerly Known As Isex Fashions P Chennai – 34. Ltd), 471, Mkn Road, Alandur, Chennai – 600 016. Pan: Aaaci0900L (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. Paruna Sundri, CITFor Respondent: 28.06.2018
Section 143(2)Section 143(3)Section 195Section 250(6)Section 40Section 9(1)(vii)

…owable expenditure. In Toshoku Ltd., supra, the Supreme Court held that payments to agents for performance of services outside India are not liable to be taxed in India. 35. In Commissioner of Income Tax, Delhi-IV, New Delhi v. EON Technology (P) Ltd., (2011) 15 Taxmann.com 391 (Delhi), the High Court of Delhi held that payment of sales commission to non-resident who operates outside the country would not attract tax, if payment was remitted abroad directly. Merely because an entry had been made in the books of accounts of the appellant/assessee, that would not mean that the non- resident agent had received payme…

Evolv Clothing Company Pvt Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

In the result the appeal of the assessee for the assessment year 2010-11 is partly allowed for statistical purposes as indicated herein above and for the assessment year 2011-12 is allowed

ITA 1572/CHNY/2017[2010-11]Status: DisposedITAT Chennai23 Jul 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamonyआयकर अपील सं./I.T.A.No.1572 & 1573/Chny/2017 ("नधा"रण वष" / Assessment Year: 2010-11 & 2011-12) M/S. Evolv Clothing Company Pvt. Vs The Acit, Ltd., Corporate Circle 2(1), (Formerly Known As Isex Fashions P Chennai – 34. Ltd), 471, Mkn Road, Alandur, Chennai – 600 016. Pan: Aaaci0900L (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. Paruna Sundri, CITFor Respondent: 28.06.2018
Section 143(2)Section 143(3)Section 195Section 250(6)Section 40Section 9(1)(vii)

…owable expenditure. In Toshoku Ltd., supra, the Supreme Court held that payments to agents for performance of services outside India are not liable to be taxed in India. 35. In Commissioner of Income Tax, Delhi-IV, New Delhi v. EON Technology (P) Ltd., (2011) 15 Taxmann.com 391 (Delhi), the High Court of Delhi held that payment of sales commission to non-resident who operates outside the country would not attract tax, if payment was remitted abroad directly. Merely because an entry had been made in the books of accounts of the appellant/assessee, that would not mean that the non- resident agent had received payme…

DCIT, Circle-5(1), Kolkata vs. M/S. Somany Ceramics Ltd. ( Formerly Known As Spl Ltd.), Kolkata

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

ITA 80/KOL/2015[2004-2005]Status: DisposedITAT Kolkata19 Jul 2018AY 2004-2005

Bench: : Shri J. Sudhakar Reddy & Shri S.S.Viswanethra Ravia.Y 2004-05

For Respondent: Shri Saurabh Kumar, Addl. CIT, ld. Sr.DR
Section 143Section 143(3)

…R 482) On the issue of commission to foreign based agent, similar view has been taken by the Apex court in the case of CIT vs M/s.Toshoku Ltd (125 ITR 525 (SC). Similar view has been taken by Delhi High Court in the case of CIT Vs M/s. EON Technology (P) Ltd (15 Taxmann.com 391). Even the CBDT's Circular No. 163 dated 29.05.1975 and Circular No.786 dated 07.02.2000 make it clear that when no activity is carried out by non­resident commission agent in India, no income is arisen in India. This principle has been upheld in several tribunal decisions such as DCIT Circle 1 (1) Hyderabad vs M/s. Divi's Laboratories Ltd…

JCIT, (OSD), Cir-2(2), Kolkata vs. M/S Onprocess Technology India Pvt. Ltd., Kolkata

In the result, the appeal of assessee is allowed and that of the revenue is dismissed

ITA 1241/KOL/2016[2012-2013]Status: DisposedITAT Kolkata24 May 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri A. T. Varkey, Jm]

Section 195Section 40Section 9(1)(i)Section 9(1)(vii)

…On Process Technoology India P. Ltd., AY- 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी पी. एम.जगताप, लेखा सद"य एवं "ी ए. ट". वक", "या"यक सद"य) [Before Shri P.M. Jagtap, AM & Shri A. T. Varkey, JM] I.T.A. No. 1047/Kol/2016 Assessment Year: 2012-13 Onprocess Technology India Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAECB4934B) Circle-2(2), Kolkata. Appellant Respondent & I.T.A. No. 1241/Kol/2016 Assessment Year: 2012-13 Joint Commissioner of Income-tax Vs. Onprocess Technology India Pvt. Ltd. (OSD),Circle-2(2), Kolkata. Appe…

On Process Technology India Pvt. Ltd., Kolkata vs. DCIT, Cir-2(2), Kolkata

In the result, the appeal of assessee is allowed and that of the revenue is dismissed

ITA 1047/KOL/2016[2012-2013]Status: DisposedITAT Kolkata24 May 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri A. T. Varkey, Jm]

Section 195Section 40Section 9(1)(i)Section 9(1)(vii)

…On Process Technoology India P. Ltd., AY- 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी पी. एम.जगताप, लेखा सद"य एवं "ी ए. ट". वक", "या"यक सद"य) [Before Shri P.M. Jagtap, AM & Shri A. T. Varkey, JM] I.T.A. No. 1047/Kol/2016 Assessment Year: 2012-13 Onprocess Technology India Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAECB4934B) Circle-2(2), Kolkata. Appellant Respondent & I.T.A. No. 1241/Kol/2016 Assessment Year: 2012-13 Joint Commissioner of Income-tax Vs. Onprocess Technology India Pvt. Ltd. (OSD),Circle-2(2), Kolkata. Appe…

ACIT, New Delhi vs. Sh. Rahul Juneja, Faridabad

In the result, appeal of the Revenue is dismissed

ITA 4568/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Dec 2017AY 2011-12

Bench: Sh. O.P. Kant & Sh. K.N. Charyassessment Year: 2011-12 Acit, Vs. Sh. Rahul Juneja, Circle 31(1), New Delhi Plot No. 29, Dlf Indl. Area, Phase-I, Faridabad Pan : Aafpj2485F (Appellant) (Respondent) Appellant By Sh. Ravi Kant Gupta, Sr.Dr Respondent By Sh. Rajesh Malhotra, Ca Date Of Hearing 21.12.2017 Date Of Pronouncement 29.12.2017 Order Per O.P. Kant, A.M.:

Section 139(5)Section 143(2)Section 143(3)Section 195Section 40Section 5(2)(b)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SH. O.P. KANT, ACCOUNTANT MEMBER AND SH. K.N. CHARY, JUDICIAL MEMBER Assessment Year: 2011-12 ACIT, Vs. Sh. Rahul Juneja, Circle 31(1), New Delhi Plot No. 29, DLF Indl. Area, Phase-I, Faridabad PAN : AAFPJ2485F (Appellant) (Respondent) Appellant by Sh. Ravi Kant Gupta, Sr.DR Respondent by Sh. Rajesh Malhotra, CA Date of hearing 21.12.2017 Date of pronouncement 29.12.2017 ORDER PER O.P. KANT, A.M.: This appeal has been preferred by the Revenue against the order dated 21/04/2015 passed by the learned Commissioner of Income-tax (Appeals)-11, Ne…

ITO (It), Kolkata vs. M/S. Electrosteel Casting Limited., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2249/KOL/2014[2011-2012]Status: DisposedITAT Kolkata07 Jul 2017AY 2011-2012

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2249/Kol/2014 Assessment Year : 2011-12 I.T.O. (International Taxation), -Vs.- M/S. Electrosteel Casting Ltd. Kolkata Kolkata [Pan : Aaace 4975 B] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri Ravi Tulsiyan, Fca Date Of Hearing : 14.06.2017. Date Of Pronouncement : 07.07.2017 Order

For Appellant: NoneFor Respondent: Shri Ravi Tulsiyan, FCA
Section 143(3)Section 195Section 201Section 5(2)Section 9(1)(i)

…R 482) On the issue of commission to foreign based agent, similar view has been taken by the Apex court in the case of CIT vs M/s.Toshoku Ltd (125 ITR 525 (SC). Similar view has been taken by Delhi High Court in the case of CIT Vs M/s. EON Technology (P) Ltd (15 Taxmann.com 391). Even the CSDT's Circular No. 163 dated 29.05.1975 and Circular No.786 dated 07.02.2000 make it clear that when no activity is carried out by non-resident commission agent in India, no income is arisen in India. This principle has been upheld in several tribunal decisions such as DCIT Circle 1 (1) Hyderabad vs M/s. Divi's Laboratories Ltd…

M/S. Holtec Consulting Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result the appeal filed by the assessee stands allowed for statistical purposes

ITA 276/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Aug 2016AY 2007-08

Bench: Shri S. V. Mehrotra & Smt. Beena A. Pillai

For Appellant: Shri Akhilesh Gupta, CAFor Respondent: Shri A. K. Saroha, CIT DR
Section 14Section 143Section 143(1)Section 14ASection 36

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. V. MEHROTRA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. Nos.276 & 1057/Del/2014 (Assessment Year 2007-08 & 2010-11 respectively) Holtech Consulting Pvt. Ltd., Vs. DCIT, C- Block, 01-0103, Imperial Tower, Circle 12(1), Community Centre, Naraina Vihar, New Delhi New Delhi-110 028 GIR / PAN :AAACH0031H I.T.A.No. 2280/Del/2014 (Assessment Year 2010-11) DCIT, Circle 12(1), Vs. Hotech Consulting Pvt. Ltd., New Delhi C-Block 01-0103, Imperial Tower Community Centre, Naraina Vihar, New Delhi C.O.No.16/Del/2015 (As…