Director of IT M/s Barmer Lignite Mining Company Ltd. (International Tatution) v. Krupp Udhe GmbH

354 ITR 173High Court2013#4508 most cited

What is Director of IT M/s Barmer Lignite Mining Company Ltd. (International Tatution) v. Krupp Udhe GmbH authority for?

Payments made towards reimbursement of expenses to a C&F agent, where such payments have no income element embedded, do not attract liability to deduct tax at source.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Also referred to as

Director of IT M/s Barmer Lignite Mining Company Ltd. v. Krupp Udhe GmbH · section 194c · reimbursement of expenses · C&F agent · no income element · TDS liability · tax deduction at source

Issues it is cited on

section 248section 194a(1)section 133a(2a)section 194isection 195(1)going concernsection 195(2)section 194jinterest on securitiessection 197section 201(1a)section 194c

Judgments citing Director of IT M/s Barmer Lignite Mining Company Ltd. (International Tatution) v. Krupp Udhe GmbH

Deputy Commssioner of Income-Tax, Pune vs. Kumar Kondiba Shingare, Pune

In the result, all the five appeals of the Revenue dismissed

ITA 394/PUN/2015[2006-07]Status: DisposedITAT Pune30 Aug 2019AY 2006-07
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…e services of T & D and, shall claim reimbursements from the assessee respondent. Sample bills are already placed on record which corroborate to the contractual terms of reimbursement of T & D charges. 10 Kumar Kondiba Shingare DIT (IT) Vs. Krupp UDHE GmbH - 354 ITR 173 (Bom) ( Flag No A-20 of legal compilation) - As per the said decision, reimbursement of technicians charges and related expenses, for dealing with compressors found in damaged condition, were held as not leading to accrual of income in India. DCIT Vs. Lazard India (P.) Pvt. Ltd.4505/Mum/2009 Mumbai ITAT (Flag No A- 11 of legal compilation) - As p…

Deputy Commssioner of Income-Tax, Pune vs. Kumar Kondiba Shingare, Pune

In the result, all the five appeals of the Revenue dismissed

ITA 393/PUN/2015[2005-06]Status: DisposedITAT Pune30 Aug 2019AY 2005-06
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…e services of T & D and, shall claim reimbursements from the assessee respondent. Sample bills are already placed on record which corroborate to the contractual terms of reimbursement of T & D charges. 10 Kumar Kondiba Shingare DIT (IT) Vs. Krupp UDHE GmbH - 354 ITR 173 (Bom) ( Flag No A-20 of legal compilation) - As per the said decision, reimbursement of technicians charges and related expenses, for dealing with compressors found in damaged condition, were held as not leading to accrual of income in India. DCIT Vs. Lazard India (P.) Pvt. Ltd.4505/Mum/2009 Mumbai ITAT (Flag No A- 11 of legal compilation) - As p…

Deputy Commssioner of Income-Tax, Pune vs. Kumar Kondiba Shingare, Pune

In the result, all the five appeals of the Revenue dismissed

ITA 392/PUN/2015[2004-05]Status: DisposedITAT Pune30 Aug 2019AY 2004-05
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…e services of T & D and, shall claim reimbursements from the assessee respondent. Sample bills are already placed on record which corroborate to the contractual terms of reimbursement of T & D charges. 10 Kumar Kondiba Shingare DIT (IT) Vs. Krupp UDHE GmbH - 354 ITR 173 (Bom) ( Flag No A-20 of legal compilation) - As per the said decision, reimbursement of technicians charges and related expenses, for dealing with compressors found in damaged condition, were held as not leading to accrual of income in India. DCIT Vs. Lazard India (P.) Pvt. Ltd.4505/Mum/2009 Mumbai ITAT (Flag No A- 11 of legal compilation) - As p…

Deputy Commssioner of Income-Tax, Pune vs. Kumar Kondiba Shingare, Pune

In the result, all the five appeals of the Revenue dismissed

ITA 391/PUN/2015[2003-04]Status: DisposedITAT Pune30 Aug 2019AY 2003-04
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…e services of T & D and, shall claim reimbursements from the assessee respondent. Sample bills are already placed on record which corroborate to the contractual terms of reimbursement of T & D charges. 10 Kumar Kondiba Shingare DIT (IT) Vs. Krupp UDHE GmbH - 354 ITR 173 (Bom) ( Flag No A-20 of legal compilation) - As per the said decision, reimbursement of technicians charges and related expenses, for dealing with compressors found in damaged condition, were held as not leading to accrual of income in India. DCIT Vs. Lazard India (P.) Pvt. Ltd.4505/Mum/2009 Mumbai ITAT (Flag No A- 11 of legal compilation) - As p…

Deputy Commissioner of Income-Tax vs. Kumar Kondiba Shingare, Pune

In the result, all the five appeals of the Revenue dismissed

ITA 182/PUN/2015[2007-08]Status: DisposedITAT Pune30 Aug 2019AY 2007-08
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…e services of T & D and, shall claim reimbursements from the assessee respondent. Sample bills are already placed on record which corroborate to the contractual terms of reimbursement of T & D charges. 10 Kumar Kondiba Shingare DIT (IT) Vs. Krupp UDHE GmbH - 354 ITR 173 (Bom) ( Flag No A-20 of legal compilation) - As per the said decision, reimbursement of technicians charges and related expenses, for dealing with compressors found in damaged condition, were held as not leading to accrual of income in India. DCIT Vs. Lazard India (P.) Pvt. Ltd.4505/Mum/2009 Mumbai ITAT (Flag No A- 11 of legal compilation) - As p…

M/S. Pernod Ricard India P. Ltd., Gurgaon vs. ITO(TDS), New Delhi

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

ITA 6640/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Jan 2019AY 2008-09

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kambleassessment Year: 2008-09 Pernod Ricard India Pvt. Ito (Tds), Ltd., Building No.8A, 4Th Vs Ward – 3(2) Floor, Dlf Cyber City, Dlf New Delhi Phase-Ii, Gurgaon -122002 Pan Aaacs4781P (Appellant) (Respondent)

Section 201

…penses. It is the say of the counsel that all the reimbursement are duly supported by the invoices alongwith certificate of the Chartered Accountant accordingly reliance was placed on the decision of Hon’ble High Court of Bombay in the case of Krupp Udhe GmbH 354 ITR 173. Reliance was also placed on the decision of the Hon’ble High Court of Delhi in the case of Industrial Engineering Projects Private Limited 202 ITR 1014. 7. Per contra the DR strongly supported the findings of the lower authorities. 8. We have given a thoughtful consideration to the orders of the authorities below. The quarrel can be understood…