Which sections of the Income Tax Act does Dui- (International Taxation) v. Panalfa Autoelectrik Ltd. come up under?

It is most often cited in judgments turning on Section 9(1)(vii), Section 147, Section 40(a)(i), Section 143(3), Section 148, Section 195.

Dui- (International Taxation) v. Panalfa Autoelectrik Ltd.

Q: How many judgments cite Dui- (International Taxation) v. Panalfa Autoelectrik Ltd.?

35 judgments on BharatTax cite Dui- (International Taxation) v. Panalfa Autoelectrik Ltd. (49 Taxmann.com 412), spanning 2015 to 2024.

49 Taxmann.com 412High Court2014#3390 most cited

What is Dui- (International Taxation) v. Panalfa Autoelectrik Ltd. authority for?

Commission paid to foreign agents for procurement of export orders or for collecting payments on behalf of the assessee cannot be treated as technical or managerial services rendered by non-residents.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Also referred to as

Dui- (International Taxation) v. Panalfa Autoelectrik Ltd. · 49 Taxmann.com 412 · commission on exports · foreign agents · technical services · managerial services · section 9(1)(vii) · TDS

Sections most often in play

Section 9(1)(vii)Section 147 Section 40(a)(i)Section 143(3)Section 148 Section 195 Section 36(1)(vii)Section 37(1)

Issues it is cited on

section 2(15a)section 17(2)(iiia)tds on commission section 9(l)(vii)section 17(2)fees for included services section 9(2)section 9(l)section 133a(2a)section 9(1)(vii)section 9(1)(i)section 40(a)(i)

Judgments citing Dui- (International Taxation) v. Panalfa Autoelectrik Ltd.

Alkyl Amines Chemicals Ltd, Navi Mumbai vs. Dy CIT (OSD) 10(3), Mumbai

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

ITA 1019/MUM/2020[2011-12]Status: DisposedITAT Mumbai14 Jul 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Alkyl Amines Chemicals Ld., V. Dcit (Osd)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4Th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 Pan: Aaaca6783F (Appellant) (Respondent) Assessee By : Ms. Shruti Agarwal Department By : Shri Mehul Jain

For Appellant: Ms. Shruti AgarwalFor Respondent: Shri Mehul Jain

Section 10Section 143(1)Section 143(2)Section 14ASection 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. Alkyl Amines Chemicals Ld., v. DCIT (OSD)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 PAN: AAACA6783F (Appellant) (Respondent) Assessee by : Ms. Shruti Agarwal Department by : Shri Mehul Jain Date of Hearing : 07.06.2022 Date of Pronouncement : 14.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

Hemera India Pvt. Ltd., Delhi vs. DCIT, Circle- 11(1), New Delhi

ITA 3092/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Jun 2022AY 2012-13

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmam/S. Hemera India Pvt. Ltd. Vs. Dcit, B-9/6991, Vasant Kunj Circle 11(1), Vasant Vihar, New Delhi Delhi-110070 Pan No. Aacch0915L (Appellant) (Respondent)

Section 143(3)Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Hemera India Pvt. Ltd. Vs. DCIT, B-9/6991, Vasant Kunj Circle 11(1), Vasant Vihar, New Delhi Delhi-110070 PAN No. AACCH0915L (APPELLANT) (RESPONDENT) Assessee by Sh. Ranjan Chopra, FCA Revenue by Shri Tufail Tahir, Sr. DR Date of hearing: 01.06.2022 Date of Pronouncement: 13.06.2022 ORDER PER ANUBHAV SHARMA, JM: The assessee has come in appeal against order dated 29.01.2019 in appeal no. 120/18-19/CIT(A)-22, New Delhi for the assessment year 2012- 13…

DCIT, C-4, Jaipur vs. M/S. Jlc Electromet Pvt. Ltd., Jaipur

In the result, the appeal of the Department is dismissed

ITA 166/JPR/2020[2016-17]Status: DisposedITAT Jaipur12 Apr 2022AY 2016-17

For Appellant: Shri Mahendra GargieyaFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 142(1)Section 143(2)Section 195Section 40Section 9(1)(vii)

…1 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.166/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s. JLC Electromet Pvt. Ltd. The DCIT Circle-4 Vs. E-153-A, Road No. 11-H, Jaipur VKI Area, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 8786 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya jktLo dh vksj ls@Revenue by…

Adidas India Marketing Pvt. Ltd., New Delhi vs. National E- Assessment Centre, New Delhi

In the result, appeal of the assessee is allowed

ITA 487/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Apr 2022AY 2016-17

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Us & Stay Application No.73/Del/2021 (Assessment Year : 2016-17)

Section 143Section 143(2)Section 143(3)Section 144CSection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER And Stay Application No.73/Del/2021 (Assessment Year : 2016-17) Adidas India Marketing Vs. National E-Assessment Pvt. Ltd. Centre C/o. Price Waterhouse & New Delhi Co. LLP Sucheta Bhawan, Gate No. FF, 11A, Vishnu DIGAMBAR MARG, New Delhi, Delhi – 110002. PAN : AAACA 5313 P (APPELLANT) (RESPONDENT) Assessee by Shri Rishabh Malhotra, A.R. Shri Ravi Sharma, Adv. Revenue by Shri Surender Pal, CIT (D.R.) Shri Mrinal Kumar Das, Sr. D.R. Date of hearing: 24.03.202…

M/S. Rajinder Kumar Aggarwal (HUF), New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2996/DEL/2016[2012-13]Status: DisposedITAT Delhi14 Oct 2021AY 2012-13

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13

Section 143(3)Section 195Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] Assessment Year: 2012-13 Rajinder Kumar Aggarwal Vs. DCIT, (HUF), Circle-31(1), 40, Prithvi Raj Market, New Delhi New Delhi PAN :AAAEHR4026B (Appellant) (Respondent) Appellant by Sh. Anil Chopra, Adv. Sh. Kshitij Khanna, CA Sh. Praveen Kumar, CA Respondent by Sh. Gaurav Pundir, Sr.DR Date of hearing 05.10.2021 Date of pronouncement 14.10.2021 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 21/04/2016 pa…

Digi Drives Pvt. Ltd., Faridabad vs. ACIT, Circle- 1, Faridabad

ITA 9056/DEL/2019[2016-17]Status: DisposedITAT Delhi24 Aug 2020AY 2016-17

Bench: Shri Kuldip Singh

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri Saras Kumar, Senior DR

Section 143Section 195Section 234BSection 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) (THROUGH VIDEO CONFERENCE) SHRI R.K. PANDA, ACCOUNTANT MEMBER and BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.9056/Del./2019 (ASSESSMENT YEAR : 2016-17) M/s. Digi Drives Pt. Ltd., vs. ACIT, Circle 1, Plot No.148, Sector 58, Faridabad. Faridabad – 121 004. (PAN : AAACD7387A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Somil Agarwal, Advocate REVENUE BY : Shri Saras Kumar, Senior DR Date of Hearing : 18.08.2020 Date of Order : 24.08.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Digi Drives Pvt. Ltd. (hereinafter refe…

ACIT, Circle - 25, Kolkata vs. Sri Subhatosh Majumder, Kolkata

In the result, the appeal of the Revenue is allowed for statistical purpose

ITA 2006/KOL/2017[2011-12]Status: DisposedITAT Kolkata26 Feb 2020AY 2011-12

Bench: Shri A.T. Varkery, Jm & Dr. Arjun Lal Saini, Am ]

Section 194JSection 195Section 195(1)Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C-SMC”BENCH: KOLKATA [Before Shri A.T. Varkery, JM & Dr. Arjun Lal Saini, AM ] I.TA No. 2006/Kol/2017 A.Y 2011-12 A.C.I.T, Cir-25, Kolkata Vs. Sri Subhatosh Majumder PAN: AGSPM 8745N Appellant Respondent Date of Hearing 07-02-2020 Date of Pronouncement 26.02.2020 For the Appellant Dr. P.K. Srihari, CIT. ld.DR For the Respondent S/Shri J.P. Khaitanm Sr. Advocate, & Shri Pratyush Juhnjhunwala, Advocate, ld.ARs ORDER Shri A.T. Varkery, JM This appeal has been preferred by the revenue against the order dated 05-05-2017 of Ld. CIT (Appeals),- 7, Kolkatafor the assessment…

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

DCIT, New Delhi vs. M/S. Tej International Pvt. Ltd., New Delhi

In the result, the appeal of the department stands

ITA 6140/DEL/2014[2011-12]Status: DisposedITAT Delhi20 Jul 2018AY 2011-12

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaay: 2011-12 Dy.Commissioner Of Income Tax, Vs M/S Tej International Pvt. Ltd., Circle 16(1), S-506, Greater Kailash Part-I, New Delhi. New Delhi-110048 (Pan:Aaact0098E) (Appellant) (Respondent) Appellant By: S/Shri Rakesh Gupta, Somil Aggarwal Respondent By: Shri Deepesh Gupta, Advocate

For Appellant: S/Shri Rakesh Gupta, Somil AggarwalFor Respondent: Shri Deepesh Gupta, Advocate

Section 195Section 4Section 40Section 9Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2011-12 Dy.Commissioner of Income Tax, vs M/s Tej International Pvt. Ltd., Circle 16(1), S-506, Greater Kailash Part-I, New Delhi. New Delhi-110048 (PAN:AAACT0098E) (Appellant) (Respondent) Appellant by: S/Shri Rakesh Gupta, Somil Aggarwal Respondent by: Shri Deepesh Gupta, Advocate Date of hearing: 25.04.2018 Date of pronouncement: 20.07.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal is preferred by the department against the order dated…

DCIT, Chennai vs. Sree Ramcides Chemicals Pvt Ltd., Chennai

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

ITA 660/CHNY/2016[2011-12]Status: DisposedITAT Chennai13 Sept 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.No.660/Mds/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vs M/S. Sree Ramcides Chemicals The Dcit, Corporate Circle – 6(2), Pvt. Ltd., 7Th Floor, Vbc Solitaire, Chennai – 34. No.47 & 49, Bazullah Road, T.Nagar, Chennai – 600017. Pan: Aaacs3784N (अपीलाथ"/Appellant) (""यथ"/Respondent) : Smt. Ruby George, Jcit अपीलाथ"क"ओरसे/ Appellant By : Shri T. Banusekar, Fca ""यथ"क"ओरसे/Respondent By : 01.08.2017 सुनवाईक"तार"ख/Date Of Hearing : 13.09.2017 घोषणाक"तार"ख /Date Of Pronouncement

For Appellant: Shri T. Banusekar, FCAFor Respondent: 01.08.2017

Section 143(3)Section 195(2)Section 250(6)Section 40Section 80Section 80I

…foreign agents for processing orders cannot be called either to rendering of technical services or managerial or consulting services. The Hon'ble Delhi High Court in the case of Director of Income Tax (International Taxation)-II u/s Panalfa Autoelektrik Ltd. 49 Taxmann.com 412 have held that services rendered for procurement of export orders etc. cannot be treated as managerial services provided by the non residents. Therefore, the AO is directed to allow commission, payment of Rs.5,21,430/-. The AO has disallowed advertisement and sales promotion of Rs.2,10,150/- paid to M/g INERA, Centre Regional De Recherches…

DCIT, Chennai vs. Shriram Properties Pvt Limited, Chennai

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

ITA 2018/CHNY/2016[2011-12]Status: DisposedITAT Chennai06 Jun 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: 03.04.2017

Section 143(2)Section 143(3)Section 14ASection 195Section 250(6)Section 40Section 9(1)(vii)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.2018/Mds/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vs M/s. Shriram Properties Pvt. Ltd., The Deputy Commissioner of No.149, Greams Dugar, 4th & 5th Income Tax, Corporate Circle 6(1), Floor, Greams Road, Chennai -34. Chennai – 600 006. PAN: AAFCS5801D (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri A.V. Sreekanth, JCIT अपीलाथ"क"…

Pahilajrai Jaikishan, Mumbai vs. DCIT 19(3), Mumbai

In the result, the appeal is allowed

ITA 994/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…(Delhi High Court) 3. Commissioner of Income Tax v. Eon Technology Pvt. Ltd. 343 ITR – 366 (Delhi High Court) 4. G.E.India Technology Centre Pvt. Ltd. v. CIT 327 ITR – 456 (S.C.) 5. Director of Income Tax(International Taxation-II) v. Panalfa Autolektrik Ltd. 49 Taxmann.com 412 (Delhi) The assessee firm contented that no managerial/technical services has been rendered by these foreign agents and the commission on exports should be allowed. & ITA No. 994/Mum/2014 19. We have considered the rival contentions and perused the material on record including case laws relied upon. We have observed that the assessee firm…

Asst CIT 19(3), Mumbai vs. Pahilajrai Jaikishin, Mumbai

In the result, the appeal is allowed

ITA 1562/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

M/S J K Fabrics Bangalore Pvt. Ltd., Bangalore vs. Asst.C.I.T., Bangalore

Appeal is allowed

ITA 714/BANG/2015[2008-09]Status: DisposedITAT Bangalore23 Oct 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2008-09

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Korra Meghanath Chowhan, Addl.CIT(DR)

Section 195Section 195(1)Section 2(30)Section 40Section 5(2)Section 6Section 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2008-09 M/s. J.K. Fabrics Bangalore Pvt.Ltd., Vs. The Assistant Commissioner of No.28, 28/1, 25th Cross, Income Tax, Cubbonpet, Circle 11(5), Bangalore – 560 002. Bangalore. PAN: AABCJ 6118Q APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Korra Meghanath Chowhan, Addl.CIT(DR) Date of hearing : 08.10.2015 Date of Pronouncement : 23.10.2015 O R D E R Per Asha Vijayaraghavan, Judicial Member This appeal by the…