DIT v. Prahlad Vijendra Rao

239 CTR 107High Court2011#13857 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing DIT v. Prahlad Vijendra Rao

SHRI ARINDAM DASGUPTA. ,KOLKATA vs. ACIT, IT-1(1), KOLKATA. , KOLKATA

In the result, appeal of the assessee is allowed

ITA 1127/KOL/2023[2014-15]Status: DisposedITAT Kolkata20 Feb 2024AY 2014-15

Bench: Shri Rajesh Kumar]

Section 143(3)Section 5(2)Section 5(2)(b)Section 6

…cised in UK has been offered by him for taxation in UK in pursuance of Article 16 of DTAA with UK. Hence, the salary received by the assessee was not taxable in India in pursuance of DTAA between India and UK. 16. In the case of DIT Vs. Prahlad Vijendra Rao (239 CTR 107), on which reliance placed by the assessee, the Hon'ble Karnataka High Court held that under section 15 of the Act even on accrual basis salary income is taxable i.e. it becomes taxable irrespective of the fact whether it is actually received or not; only when services are rendered in India it becomes taxable by implication. However, if services…

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)

…. 103 to 105 of the paperbook e) Decision of the Kolkata Bench of the Tribunal in case of Deepak Kumar Todi [ITA No. 1918/Kol/2017] - Refer page no. 109 to 113 of the paperbook f) Decision of the Karnataka High Court in the case of Prahlad Vijendra Rao [2011] 239 CTR 107 (Karnataka) - Refer page no. 106 to 108 of the paperbook g) Decision of Chennai Bench of the Tribunal in the case of Paul Xavier Antony Samy vs. ITO [2020] 183 ITD 143 (Chennai - Trib.) - Refer page no. 114 to 118 of the paperbook h) Decision of the Bangalore Bench of the Tribunal in the case of Bholanath Pal [2012] 52 SOT 369 (Bangalore) - Refer…

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)

…in support of the impugned assessment of 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 Ac…

RANJITH KUMAR VUPPU,HYDERABAD vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION-II, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 86/HYD/2021[2014-15]Status: DisposedITAT Hyderabad22 Apr 2021AY 2014-15

Bench: Smt. P. Madhavi Devi

For Appellant: Smt. Sherry GoyalFor Respondent: Smt. Kanika Agarwal,DR
Section 143(2)Section 5(2)Section 6(1)Section 90Section 90(4)

…cised in UK has been offered by him for taxation in UK in pursuance of Article 16 of DTAA with UK. Hence, the salary received by the assessee was not taxable in India in pursuance of DTAA between India and UK. 16. In the case of DIT Vs. Prahlad Vijendra Rao (239 CTR 107), on which reliance placed by the assessee, the Hon'ble Karnataka High Court held that under section 15 of the Act even on accrual basis salary income is taxable i.e. it becomes taxable irrespective of the fact whether it is actually received or not; only when services are rendered in India it becomes taxable by implication. However, if services…

VAMSEE KRISHNA KUNDURTHI,HYDERABAD vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION -1, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 55/HYD/2021[2014-15]Status: DisposedITAT Hyderabad22 Apr 2021AY 2014-15

Bench: Smt. P. Madhavi Deviassessment Year: 2014-15

For Appellant: Smt. Shery GoyalFor Respondent: Smt. Kanika Agarwal, DR
Section 10Section 143(2)Section 5(2)Section 6(1)Section 90Section 90(4)

…cised in UK has been offered by him for taxation in UK in pursuance of Article 16 of DTAA with UK. Hence, the salary received by the assessee was not taxable in India in pursuance of DTAA between India and UK. 16. In the case of DIT Vs. Prahlad Vijendra Rao (239 CTR 107), on which reliance placed by the assessee, the Hon'ble Karnataka High Court held that under section 15 of the Act even on accrual basis salary income is taxable i.e. it becomes taxable irrespective of the fact whether it is actually received or not; only when services are rendered in India it becomes taxable by implication. However, if services…

ASHWINI KUMAR SINGH,KOLKATA vs. DCIT(IT), CIRCLE-1(1), KOLKATA, KOLKATA

Appeal is allowed

ITA 595/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 May 2019AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm ] I.T. A No. 595/Kol/2017 A.Y 2012-13 Ashwini Kumar Singh V/S. D.C.I.T (It)- 1(1), Kolkata Pan: Bcxps7564P (Appellant) (Respondent)

For Appellant: Shri Anikesh Banerjee, Advocate, ld.ARFor Respondent: Shri C.J. Singh, JCIT, ld.DR
Section 143(3)Section 15Section 5

…arned AR on the decision of the Hon’ble Bombay High Court in the case of CIT vs. Avtar Singh Wadhwan reported in 247 ITR 260(Bom) which was in turn 7 followed by Hon’ble Karnataka High Court in the case of DIT (Intl.) Taxn) vs Prahlad Vijendra Rao reported in 239 CTR 107 (Kar). We find that the question before the Hon’ble Bombay High Court was to decide the place of accrual of income. The Court held that the income accrues in the place where the services were rendered which was admittedly outside India. We find that the Court did not have an occasion to deliberate upon the fact that the receipt of the income has…

SHRI TAPAS KUMAR BANDOPADHYAY,KOLKATA vs. DCIT, (IT), 3(1), KOLKATA, KOLKATA

In the result, appeal of assessee is dismissed

ITA 70/KOL/2016[2010-2011]Status: DisposedITAT Kolkata01 Jun 2016AY 2010-2011

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Manoj Kataruka, AdvocateFor Respondent: Shri A. H. Choudhury, JDIT
Section 143(3)Section 5Section 6

…e Learned AR on the decision of the Hon’ble Bombay High Court in the case of CIT vs Avtar Singh Wadhwan reported in 247 ITR 260 (Bom) which was in turn followed by Hon’ble Karnataka High Court in the case of DIT (Intl Taxn) vs Prahlad Vijendra Rao reported in 239 CTR 107 (Kar). We find that the question before the Hon’ble Bombay High Court was to decide the place of accrual of income. The Court held that the income accrues in the place where the services were rendered which was admittedly outside India. We find that the Court did not have an occasion to deliberate upon the fact that the receipt of the income has…

DIT v. Prahlad Vijendra Rao (239 CTR 107) — Cited in 7 Judgments | BharatTax