DCIT v. Welspun Corporation Ltd.

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1), Ahmedabad

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

…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…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1), Ahmedabad

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

…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

…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…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The ACIT, Circle-4, Ahmedabad

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

…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-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

…ITA No.634 & CO No.103/Ahd/2015 DCIT vs. Astral Pharmaceutical Ind. Assessment year: 2011-12 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] ITA No.634/Ahd/2015 & CO No.103/Ahd/2015 Assessment Year: 2011-12 The Deputy Commissioner of Income-tax .......…………...........Appellant Circle-1(2), Baroda Vs. M/s. Astral Pharmaceutical Industries ........................Respondent & 911, GIDC, Cross-Objector Makarpura, Baroda-390010 [PAN : AADFA 9845 N] Appearances by: VK Singh for the appellant Milin Mehta for the respondent Date of conclud…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

…tical Ind. Assessment year: 2008-09 Page 5 of 27 7. 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…

Inductotherm (India) Private Ltd., Ahmedabad vs. The Dy.CIT., Circle-2(1)(1), Ahmedabad

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

…ITA Nos.3108/A/2010, 2609/A/2012, 671/A/2014, 243/A/2015 & 370/A/2016 AYs: 2006-07, 2008-09, 2009-10, 2010-11 & 2011-12 Page 1 of 31 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “I” BENCH, AHMEDBAD [Coram: Pramod Kumar AM and S.S. Godara JM] ITA Nos.3108/Ahd/2010 Assessment year: 2006-07 Inductotherm (India) Pvt. Ltd., ....…..….….....Appellant Ambli-Bopal Road, Bopal, Ahmedabad – 380 058. [PAN: AAACI 3672 B] Vs. Deputy Commissioner of Income Tax Circle-4 Ahmedabad. ..................Respondent ITA Nos.2609/Ahd/2012 Assessment year: 2008-09 Inductotherm (India) Pvt. Ltd., ....…..….….....Appellant Ambli-Bopal…

Inductotherm (India) Private Ltd., Ahmedabad vs. The Dy.CIT., Circle-4, Ahmedabad

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

…ITA Nos.3108/A/2010, 2609/A/2012, 671/A/2014, 243/A/2015 & 370/A/2016 AYs: 2006-07, 2008-09, 2009-10, 2010-11 & 2011-12 Page 1 of 31 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “I” BENCH, AHMEDBAD [Coram: Pramod Kumar AM and S.S. Godara JM] ITA Nos.3108/Ahd/2010 Assessment year: 2006-07 Inductotherm (India) Pvt. Ltd., ....…..….….....Appellant Ambli-Bopal Road, Bopal, Ahmedabad – 380 058. [PAN: AAACI 3672 B] Vs. Deputy Commissioner of Income Tax Circle-4 Ahmedabad. ..................Respondent ITA Nos.2609/Ahd/2012 Assessment year: 2008-09 Inductotherm (India) Pvt. Ltd., ....…..….….....Appellant Ambli-Bopal…

Inductotherm (India) Private Ltd., Ahmedabad vs. The Jt.CIT., Range-4, Ahmedabad

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

…ITA Nos.3108/A/2010, 2609/A/2012, 671/A/2014, 243/A/2015 & 370/A/2016 AYs: 2006-07, 2008-09, 2009-10, 2010-11 & 2011-12 Page 1 of 31 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “I” BENCH, AHMEDBAD [Coram: Pramod Kumar AM and S.S. Godara JM] ITA Nos.3108/Ahd/2010 Assessment year: 2006-07 Inductotherm (India) Pvt. Ltd., ....…..….….....Appellant Ambli-Bopal Road, Bopal, Ahmedabad – 380 058. [PAN: AAACI 3672 B] Vs. Deputy Commissioner of Income Tax Circle-4 Ahmedabad. ..................Respondent ITA Nos.2609/Ahd/2012 Assessment year: 2008-09 Inductotherm (India) Pvt. Ltd., ....…..….….....Appellant Ambli-Bopal…