DCIT v. Welspun Corporation Ltd.

77 Taxmann.com 165Income Tax Appellate Tribunal2017#1647 most cited

What is DCIT v. Welspun Corporation Ltd. authority for?

Subscription fees received by a non-resident for information access do not constitute 'royalty' for the use of copyright under the Income-tax Act, 1961. The case also elaborates on the scheme of taxability for non-residents under Section 5(2) of the Act, especially concerning income deemed to accrue or arise in India.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

DCIT v. Welspun Corporation Ltd. · Section 9(1)(vii) · Section 5(2)(b) · Income-tax Act 1961 · subscription fees · royalty · copyright · fees for technical services · non-resident income · ITAT · make available condition · copyrighted article

Also reported as

55 ITR (Trib) 405183 TTJ 697

Sections most often in play

Section 1961Section 9(1)(vii)Section 143(3)Section 144C(13)Section 144CSection 234BSection 270ASection 234A

Issues it is cited on

section 9(i)section 40a(i)copyrighted articlesection 5(2)(b)make available conditionfees for included servicessection 14(a)section 9(1)(i)section 9(1)(vii)fees for technical servicessection 43(6)legal expenses

Judgments citing DCIT v. Welspun Corporation Ltd.

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)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 370/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2013-14) The Assistant बनाम/ M & B Engineering Commissioner of Income Limited Vs. Tax M. B. House, 51, Circle-2(1)(2), Ahmedabad Chandroday Society, Opp. 1st Floor, Navjivan Trust Golden Triangle, Stadium Bldg. Off. Ashram Road, Road, Ahmedabad Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACM7930Q .. (अपीलाथ" /Appellant) (""यथ" / Respo…

The Dy. Commissioner of Income Tax, Circle-2(1)(1`), Ahmedabad vs. M/S. Gujarat Ambuja Exports Ltd., Ahmedabad

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

ITA 2037/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Aug 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.K. Dev, Sr.DRFor Respondent: Shri Tushar P. Hemani, AR
Section 143(2)Section 80I

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3233/Ahd/2015 WITH Cross Objection: 220/Ahd/2015 [Asstt.Year: 2012-13] AND ITA NO.2490/Ahd/2014 & 2037/AHD/2016 [Asstt.Year : 2011-12 & 2013-14] DCIT, Cir.2(1)(1) Vs. M/s.Gujarat Ambuja Exports Ltd. Ahmedabad. “Ambuja Tower” Opp: Memnagar Fire Station Nr.Vijay Char Rasta Navrangpura Ahmedabad 380 013. PAN : AAACG 3980 A (Applicant) (Respondent) Revenue by : Shri Tushar P. Hemani, AR Assesse…

The DCIT, Circle- 2(1)(1), Ahmedabad vs. M/S. Gujarat Ambuja Exports Limited, Ahmedabad

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

ITA 3233/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad23 Aug 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.K. Dev, Sr.DRFor Respondent: Shri Tushar P. Hemani, AR
Section 143(2)Section 80I

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3233/Ahd/2015 WITH Cross Objection: 220/Ahd/2015 [Asstt.Year: 2012-13] AND ITA NO.2490/Ahd/2014 & 2037/AHD/2016 [Asstt.Year : 2011-12 & 2013-14] DCIT, Cir.2(1)(1) Vs. M/s.Gujarat Ambuja Exports Ltd. Ahmedabad. “Ambuja Tower” Opp: Memnagar Fire Station Nr.Vijay Char Rasta Navrangpura Ahmedabad 380 013. PAN : AAACG 3980 A (Applicant) (Respondent) Revenue by : Shri Tushar P. Hemani, AR Assesse…

The DCIT, Circle-4, Ahmedabad vs. M/S. Gujarat Ambuja Exports Limited, Ahmedabad

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

ITA 2490/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad23 Aug 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

For Appellant: Shri S.K. Dev, Sr.DRFor Respondent: Shri Tushar P. Hemani, AR
Section 143(2)Section 80I

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3233/Ahd/2015 WITH Cross Objection: 220/Ahd/2015 [Asstt.Year: 2012-13] AND ITA NO.2490/Ahd/2014 & 2037/AHD/2016 [Asstt.Year : 2011-12 & 2013-14] DCIT, Cir.2(1)(1) Vs. M/s.Gujarat Ambuja Exports Ltd. Ahmedabad. “Ambuja Tower” Opp: Memnagar Fire Station Nr.Vijay Char Rasta Navrangpura Ahmedabad 380 013. PAN : AAACG 3980 A (Applicant) (Respondent) Revenue by : Shri Tushar P. Hemani, AR Assesse…

DCIT 4(3)(1), Mumbai vs. Tapi Energy Projects Ltd., Mumbai

In the result, appeals filed by the assessee for all assessment years are allowed

ITA 7267/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri G. Manjunatha, Assessment Year: 2013-14

Section 143(3)Section 144C(13)Section 234BSection 234CSection 271Section 9Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI Before Shri Saktijit Dey, Judicial Member and Shri G. MANJUNATHA, Accountant Member, Assessment Year: 2013-14 Elsevier Information Systems Dy. Commissioner of Income GmBH, C/o Deloitte Haskins Tax (IT) Circle–2(2)(1), बनाम/ Mumbai and Sells LLP Tower–3, 27–32 Vs. Floor, Indiabulls Finance Centre, Elphinstone Mill Compound Senapati Bapat Marg, Elphinstone (W) Mumbai 400 013 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AACCE5671L Assessment Year: 2014-15 Elsevier Information Systems Dy. Commissioner o…

Elsevier Information Systems Gmbh, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, appeals filed by the assessee for all assessment years are allowed

ITA 6573/MUM/2016[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri G. Manjunatha, Assessment Year: 2013-14

Section 143(3)Section 144C(13)Section 234BSection 234CSection 271Section 9Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI Before Shri Saktijit Dey, Judicial Member and Shri G. MANJUNATHA, Accountant Member, Assessment Year: 2013-14 Elsevier Information Systems Dy. Commissioner of Income GmBH, C/o Deloitte Haskins Tax (IT) Circle–2(2)(1), बनाम/ Mumbai and Sells LLP Tower–3, 27–32 Vs. Floor, Indiabulls Finance Centre, Elphinstone Mill Compound Senapati Bapat Marg, Elphinstone (W) Mumbai 400 013 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AACCE5671L Assessment Year: 2014-15 Elsevier Information Systems Dy. Commissioner o…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

Elsevier Information Systems Gmbh, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, appeal is allowed

ITA 1683/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Apr 2019AY 2011-12

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri V. Sreekar
Section 143(3)Section 144C(13)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.1683/Mum./2015 (Assessment Year :2011–12) Elsevier Information Systems GmbH C/o Deloitte Haskins and Sells LLP Tower–3, 27–32 Floor, Indiabulls Finance ……………. Applicant Centre, Elphinstone Mill Compound Senapati Bapat Marg, Elphinstone (W) Mumbai 400 013 PAN – AACCE5671L v/s Dy. Commissioner of Income Tax (IT) ……………. Respondent Circle–2(2)(1), Mumbai Assessee by : Shri J.D. Mistry a/w Shri Niraj Sheth Revenue by : Shri V. Sreekar Date of Hearing – 17.01.2019…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.355/Ahd/2018 (Assessment Year : 2014-15) ACIT. Vs. M/s. M&B Engineering Ltd., Cir-2(1)(2), M&B House, 51, Chandrodaya Ahmedabad-380 014. Society, Opp: Golden Tirangle, Stadium Road, Ahmedabad -380 014. [PAN No. AAACM 7930 Q] (Appellant) (Respondent) .. Appellant by : Shri Lalit P. Jain, Sr. D.R. Respondent by : Shri Sunil Talati, A.R. Date of Hearing 06/09/2018 Date of Pronouncement 30/11/2018 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal has…

The ITO, Ward-4(1), Ahmedabad vs. G-2 International Exports Ltd. ( Now : Vaibhavlaxmi International Ltd.), Ahmedabad

ITA 2143/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad19 Oct 2018AY 2009-10

Bench: The Cit(A). Learned Cit(A) Noted The Assessee’S Explanation That A Sum Of Rs.1,19,680/- Paid To Bvc & Co Was Wrongly Debited To Process Charges & Deleted The Addition. The Assessing Officer Is Aggrieved & In Appeal Before Us.

Section 144Section 40Section 5Section 69CSection 9Section 9(2)

…y agree that this issue in appeal is now squarely covered, in favour of the assessee, by a series of decisions of this Tribunal including in the cases of ITO vs. Excel Chemicals India Ltd [(2017) 184 TTJ 114 (Ahd)] and DCIT vs. Welspun Corporation Ltd [(2017) 55 ITR (Trib) 405 (Ahd)]. Learned Departmental Representative, however, relies upon the stand of the Assessing Officer. 9. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. 10. As we have noted above, the issue about taxability of commission earnings by n…

The DCIT, Panchmahal Circle, Panchmahal vs. The Panchmahal Steel Ltd., Panchmahal

In the result, appeal of the Revenue is dismissed

ITA 634/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.634/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Dcit, Panchmahal Circle Vs. The Panchmahal Steel Ltd. Godhra 389 001. Gidc, Kalol Dist: Panchmahal,Gujarat.

For Appellant: Shri M.J. Shah, ARFor Respondent: Shri V.K. Singh, Sr.DR
Section 143(2)Section 195Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.634/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 DCIT, Panchmahal Circle Vs. The Panchmahal Steel Ltd. Godhra 389 001. GIDC, Kalol Dist: Panchmahal,Gujarat. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Revenue by : Shri V.K. Singh, Sr.DR Assessee by : Shri M.J. Shah, AR सुनवाई क" तार"ख/Date of Hearing : 25/06/2018 घोषणा क" तार"ख /Date of Pronouncement: 09/07/2018 आदेश/O R D E R PER RAJPAL YADAV, JUD…

DCIT, New Delhi vs. M/S. Sterling Ornaments (P) Ltd., New Delhi

In the result, the Appeal filed by the Revenue

ITA 4395/DEL/2014[2011-12]Status: DisposedITAT Delhi27 Jun 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri N.K. Billaiya

For Appellant: Sh. Piyush Kaushik, AdvFor Respondent: Sh. K. Tewari, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 195Section 195(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER I.T.A. No. 4395/DEL/2014 A.Y. : 2011-12 DCIT, CIRCLE 9(1), M/S STERLING ROOM NO. 163, C.R. VS. ORNAMENT (P) Ltd., B-37, 1ST FLOOR, BUILDING, NEW DELHI GEETANJALI ENCLAVE, SAKET, NEW DELHI – 110 017 (APPELLANT) (RESPONDENT) Department by : Sh. K. Tewari, Sr. DR Assessee by : Sh. Piyush Kaushik, Adv. ORDER PER H.S. SIDHU, JM This appeal by the Revenue is directed against the Order of the Ld. Commissioner of Income Tax (Appeals)-XII, New Delhi dated 28.5.2014 pertai…

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

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘lh lhlh lh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD ds le{kA LoZJh oZJh oZJh olhe vgen oZJh olhe vgen olhe vgen] ys[kk lnL; ,oa olhe vgen ] ys[kk lnL; ,oa ] ys[kk lnL; ,oa egkohj izlkn ] ys[kk lnL; ,oa egkohj izlkn egkohj izlkn] U;kf;d lnL; egkohj izlkn ] U;kf;d lnL; ] U;kf;d lnL; ds le{kA ] U;kf;d lnL; ds le{kA ds le{kA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर 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…

The Dy. CIT., Circle-3(1)(2), Ahmedabad vs. M/S. Raghuvir Exim Ltd., Ahmedabad

In the result, the appeal of the revenue is dismissed

ITA 2824/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad14 May 2018AY 2010-11
For Appellant: Shri P.M. MehtaFor Respondent: Shri V.K. Singh, Sr. D.R
Section 143(3)Section 147Section 195Section 195(1)Section 40Section 5Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2010-11 The DCIT, M/s. Raghuvir Exim Ltd. Cirle-3(1)(2), Nr. Gujarat Bottling, Ahmedabad Vs Rakhial Road, Rakhial, (Appellant) Ahmedabad PAN: AAACR7492N (Respondent) Revenue by: Shri V.K. Singh, Sr. D.R. Assessee by: Shri P.M. Mehta Shri G.M. Thakor, A.R. Date of hearing : 20-03-2018 Date of pronouncement : 14-05-2018 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This Revenue’s appeal for A.Y. 2010-11, arises from order of the CIT(A)- 9, Ah…

M/S. Bengal Tea & Fabrics Ltd., Kolkata vs. DCIT, Circle-4, Kolkata

In the result, assessee’s appeal stands allowed

ITA 1667/KOL/2016[2012-13]Status: DisposedITAT Kolkata28 Feb 2018AY 2012-13

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2012-13

Section 143(3)Section 195Section 40Section 5(2)(b)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2012-13 M/s Bengal Tea & Fabrics V/s. DCIT, Circle-4, Ltd., ‘Century Towers’, ‘Aayakar Bhawan’, 4th Floor, 45, Shakespeare P-7, Chowringhe Sarani, Kolkata-17 Square, Kolkadta-69 [PAN No.AABCB 1006 D] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Jhajharia, AR अपीलाथ" क" ओर से/By Appellant Shri Arindam Bhattacherjee, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 04-01-2018 सुनवाई क" तार"ख/Date of Hearing 28-02-2…

M/S. Panasonic Energy India Co.Ltd, Vadodara vs. The Pr. CIT-2, Baroda

In the result, the appeal is allowed

ITA 1534/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad26 Sept 2017AY 2009-10
Section 143(3)Section 195Section 263Section 40Section 5Section 9

…tside India is taxable in India. It is on the basis of this understanding of the ld. CIT(A) that the impugned revision order is passed. However, on this aspect of the matter, the Division Bench of this Tribunal in the case of DCIT vs. Welspun Corp Ltd [(2017) 55 ITR (Trib) 405 (Ahd)] has taken a view in favour of the assessee and has concluded that the payment of commission for services rendered in India is not taxable in the hands of the non-resident recipients of such commission. When this fact was pointed out to the ld. CIT-DR, he did not have much to say except for placing reliance on the stand taken by the l…

M/S. Inox India Ltd., Baroda vs. The Pr. CIT-1, Vadodara

In the result, the appeal is allowed

ITA 1391/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad25 Sept 2017AY 2010-11
Section 143Section 143(3)Section 195Section 195(1)Section 263Section 40Section 5

…he case in the light of applicable legal position. 6. We find that, as learned representatives fairly agree, the issue in question is covered, in favour of the assessee, by the decision of the co-ordinate bench in the case of DCIT vs. Welspun Corp Ltd [(2017) 55 ITR (Trib) 405 (Ahd)] wherein the Tribunal has observed as follows:- “31. The scheme of taxability in India, so far as the non-residents, are concerned, is like this. Section 5 (2), which deals with the taxability of income in the hands of a non-resident, provides that "the total income of any previous year of a person who is a non-resident includes all i…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 468/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2008-09
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ered facts of the case in the light of applicable legal position. 11. We find that the issue of taxability of commission in the hands of a non- resident came up for a detailed examination before this Tribunal, in the case of DCIT vs. Welspun Corp Ltd [(2017) 55 ITR (Trib) 405 (Ahd)] and the Tribunal decided the issue in favour of the assessee by observing as follows:- “31. The scheme of taxability in India, so far as the non-residents, are concerned, is like this. Section 5 (2), which deals with the taxability of income in the hands of a non-resident, provides that "the total income of any previous year of a pe…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 467/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2007-08
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ered facts of the case in the light of applicable legal position. 11. We find that the issue of taxability of commission in the hands of a non- resident came up for a detailed examination before this Tribunal, in the case of DCIT vs. Welspun Corp Ltd [(2017) 55 ITR (Trib) 405 (Ahd)] and the Tribunal decided the issue in favour of the assessee by observing as follows:- “31. The scheme of taxability in India, so far as the non-residents, are concerned, is like this. Section 5 (2), which deals with the taxability of income in the hands of a non-resident, provides that "the total income of any previous year of a pe…