DIT (International Taxation) v. Prahlad Vijendra Rao

390 ITR 109High Court2017#15833 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 15 Section 234B Section 5(2)Section 9(1)(ii)Section 90 Section 143(3)Section 144C(13)Section 15(1)

Judgments citing DIT (International Taxation) v. Prahlad Vijendra Rao

PRAKASH RAMAN ,VADODARA vs. INCOME-TAX OFFICER, INTERNATIONAL TAXATION WARD 2 (1), CHENNAI

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

ITA 1115/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Sept 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.1115/2025 (धििाारणवर्ा / Assessment Year: 2019-20) Prakash Raman, Vs. Income Tax Officer, Pent House No.602, 6Th Floor, (International Taxation), Pincode@55, Vasant Vihar Road, Ward-2(1), Tp-1, Opp. To Darshanam Chennai. Splendora, Bhayli, Vadodara, Gujarat-391 410. [Pan:Aappp0380F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.Abdul Kadir Jawadwala, C.A (Virtual). प्रत्यर्थी की ओर से /Respondent By : Mrs. R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 20.08.2025 घोषणा की तारीख /Date Of Pronouncement : 22.09.2025

For Appellant: Mr.Abdul Kadir Jawadwala, C.A (Virtual)For Respondent: Mrs. R.Anitha, Addl.CIT

Section 234BSection 5Section 90

…1965 AIR 49. 20. To determine the point of taxability, it is necessary to find where the income to the person concerned has accrued which is equated to the place where services were rendered. This was affirmed by the Calcutta High Court in Utanka Roy v. DIT [390 ITR 109 (Calcutta)]. 21. Section 9(1) (ii) also guides that the situs of accrual of salary income is the situs of service rendered. The Tribunal, Agra Bench in Arvind Singh Chauhan vs. ITO (2014) 147 ITD 409 opined this view thereby affirming the ruling given in Avtar Singh Wadhwan case (2001) 247 ITR 260 (Bom) and further held that mere signing of the c…

SIVAKARTHICK RAMAN,MADURAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE MADURAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 281/CHNY/2025[2022-23]Status: DisposedITAT Chennai07 Jul 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Ms. Preeti Goel, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T

Section 143(3)Section 144C(13)Section 15Section 15(1)(a)Section 234BSection 234DSection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

…side, is to find the place where the services were rendered, in order to consider where the income accrued. Both these cases were recently considered in the case of Utanka Roy v. DIT (International Taxation), decided by the Hon’ble Calcutta High Court (2016), 390 ITR 109, and it was held that the services rendered outside India have to be considered as income earned outside India” 31. The Hon’ble ITAT Bangalore in the case of Bholanath Pal vs ITO (2012 52 SOT 369) has held that, salary is taxable on accrual basis and it accrues where employment services are rendered. 32. Important observations of the Hon’ble Su…

MR. DEBABRATA DATTA,KOLKATA vs. ACIT, CIR. 1(1), KOLKATA

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

ITA 453/KOL/2021[2014-15]Status: DisposedITAT Kolkata10 Jan 2023AY 2014-15

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(2)Section 143(3)Section 250Section 5Section 74Section 90(4)

…xure B. In addition to above, the Appellant wishes to re-iterate that the issue in dispute is covered by the following decisions relied upon during the course of hearing: a) Decision of the jurisdictional Calcutta High Court in the case of Utanka Roy - [2017] 390 ITR 109 (Calcutta) - copy thereof has been handed over during the course of the hearing b) Decision of the Bombay High Court in the case of CIT Vs. Avtar Singh Wadhwan [2001] 247 ITR 260 (Bombay) - Refer page no. 96 to 100 of the paperbook c) Decision of the Delhi Bench of the Tribunal in the case of ACIT Vs. Ashok Jain [2002] 121 Taxman 328 (Delhi) (Mag…

SRINIVAS MAHESH LAXMAN,HYDERABAD vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION)-1, HYDERABAD

Appeal is dismissed

ITA 1991/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 May 2021AY 2014-15

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shery Goyal for Sri Ankur Agrawal, ARFor Respondent: Shri Rohit Muzumdar, D.R

Section 143(3)Section 5(2)(a)

…f a non-resident’s salary/allowances for services rendered outside India held as taxable in India. We find that the instant issue is no more res integra as per DIT (International Taxation) vs. Prahlad Vijendra Rao (2011) 239 CTR 107 (Kar.); Utanka Roy vs. DIT 390 ITR 109 (Calcutta) and Arvind Singh Chauhan vs. ITO (2014) 147 ITD 409 (Agra) already having decided it in taxpayer’s favour and against the department thereby holding that such salary/allowance(s) which are received in lieu of services performed outside India are not taxable in India by virtue of sec.5(2) of the Act merely because an assessee is permane…

DCIT(IT), CIRCLE - 2(1), KOLKATA , KOLKATA vs. SHRI SUBRATO MAJUMDER, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2311/KOL/2017[2014-15]Status: DisposedITAT Kolkata10 Jul 2019AY 2014-15

For Appellant: Shri C.J. Singh, JCIT, Sr. DRFor Respondent: Shri Soumitro Choudhury, Advocate

Section 143(3)Section 5(2)(a)Section 5(2)(b)

…43(3) of the Act. 5. Having aggrieved the assessee challenged order of Assessing Officer before CIT(A). According to CIT(A), the issue is covered by the decision of Hon’ble High Court of Calcutta in the case of Utanka Roy vs. DCIT & Others reported in [2017] 390 ITR 109 (Cal). Further the CBDT I.T.A No.2311/Kol/2017 Shri Subrato Majumder in Circular No.13/2017 dated 11.04.2017 wherein it has been clarified where the salary has accrued to a non-resident sea farer for services rendered outside India shall not be included in the total income merely on the ground that the salary has been credited into the NRE acco…

RAMESH KUMAR ,CHENNAI vs. ITO INTERNATIONAL TAXATION , TUTICORIN

In the result, the appeal of assessee is dismissed

ITA 1979/CHNY/2017[2014-15]Status: DisposedITAT Chennai16 Nov 2017AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JCIT, D.RFor Respondent: 06.11.2017

Section 143(2)Section 6(1)Section 90

…have heard both the parties and perused the material on record. In this case, the main argument of the ld.A.R is that the salary was accrued outside India as such in view of the judgement of Kolkatta High Court in the case of Utanka Roy Vs. I.T.O reported in 390 ITR 109 (Calcutta) wherein held that income received by the assessee towards salary for an employment outside India to be considered as income received out of India and not to be taxable in India. Further, the assessee relied on the judgment of CIT Vs.Avtar Singh Wadhwan in (2001) 247 ITR 260(Bom.) & Arvind Singh Chauhan in (2014) 147 ITD 409. Accordin…