Evolv Clothing Company Private Limited v. ACIT

407 ITR 72High Court2018#4942 most cited

What is Evolv Clothing Company Private Limited v. ACIT authority for?

Payments made to non-residents for canvassing sales orders outside India are not 'fees for technical services' and thus not taxable in India. The Madras High Court relied on earlier judgements to reach this conclusion.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Evolv Clothing Company Private Limited v. ACIT · 407 ITR 72 · fees for technical services · non-resident services · sales canvassing · taxability in India · section 9(1)(vii) · section 195

Sections most often in play

Section 9(1)(vii)Section 195Section 1961Section 201Section 9(1)(i)Section 143(3)Section 195 of Income Tax ActSection 195(1)

Issues it is cited on

section 206asection 206aasection 195(1)section 9(1)(i)section 195(2)section 9(1)(vii)business connectionfees for technical servicespermanent establishmentsection 195permanent account numbersection 9(1)

Judgments citing Evolv Clothing Company Private Limited v. ACIT

SUPERHOUSE LIMITED,KANPUR vs. CIT, INTERNATIONAL TAXATION-3, DELHI, DELHI

In the result, both appeals of the assessee are allowed

ITA 356/LKW/2024[2014-15]Status: DisposedITAT Lucknow25 Feb 2026AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos. 356 & 357/Lkw/2024 A.Ys. 2014-15 & A.Ys. 2015-16 Superhouse Limited, 150 Feet Vs. The Commissioner Of Income Tax Road, Jajmau, Kanpur-208010 International Taxation-3, Delhi Pan: Aabcs9328K (Appellant) (Respondent) Assessee By: Sh. G.C. Srivastava, Adv & Sh. Kalrav Mehrotra, Adv Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 25.02.2026 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed By The Assessee Against The Orders Of The Cit, (International Taxation)-3, Delhi Passed Under Section 263 Of The Act For The A.Ys. 2014-15 & 2015-16, Both Dated 29.03.2024, Wherein The Ld. Cit Has Set Aside The Earlier Orders Of The Assessing Officer For Making Of Fresh Orders In Accordance With The Directions Issued By Her. The Grounds Of Appeal Are As Under:- “1. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming Jurisdiction Under Section 263 Of The Act & In Doing So, Has Sought To Substitute His Opinion With The Order Under Section 201(1)/201(1A) Passed After Undertaking Extensive & Detailed Consideration Of The Issue By The Ito (Tds). 2. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming The Jurisdiction Under Section 263 Of The Act Without Appreciating That The Order Under Section 201(1)/201(1A) Passed By The Ito (Tds) Was Unerring & In Consonance With The Settled Principles Of Law. 3. Because, On The Facts & Circumstances Of The Case & In Law, The Impugned Order While Premised On An Illegal Assumption Of Jurisdiction, Further Suffers From Non-Application Of Mind Since The Submissions Of The Assessee Have Not Been Considered [As Illustrated Infra]. A.Ys. 2014-15 & 2015-16

For Appellant: Sh. G.C. Srivastava, Adv & Sh. KalravFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 201(1)Section 263Section 90

…e planning aspect was missing and one had to follow direction from the other for executing a particular job in a particular manner, it could not be said that managerial services were being rendered. In the case of Evolv Clothing Co. (Pvt) Ltd. vs. ACIT (2018) 407 ITR 72 (Mad), the Hon’ble Madras High Court held that payment for research with regard A.Ys. 2014-15 & 2015-16 to need for products was incidental to the job of procuring orders on commission basis and could not be considered as fees for technical service under section 9(1)(vii). Thus, the contention of the ld. CIT, (International Taxation) that the ser…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

ITA 724/COCH/2023[2009-10]Status: DisposedITAT Cochin23 Sept 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…re only for the services rendered by them outside India by way of canvassing sales order and cannot be regarded as “fees for technical services”. To arrive the said conclusion, the Hon’ble Madras High Court relied on the judgements reported in 367 ITR 155 and 407 ITR 72. 16. We also relied on the judgement of the jurisdictional High Court reported in (2018) 97 taxmann.com 642 (Ker) in the case of US Technology Resources (P) Ltd Vs CIT wherein it was held that, “the payments made for the advices offered by the US company to Indian company regarding management, financial, legal services on a factual basis with resp…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

ITA 723/COCH/2023[2008-09]Status: DisposedITAT Cochin23 Sept 2025AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…re only for the services rendered by them outside India by way of canvassing sales order and cannot be regarded as “fees for technical services”. To arrive the said conclusion, the Hon’ble Madras High Court relied on the judgements reported in 367 ITR 155 and 407 ITR 72. 16. We also relied on the judgement of the jurisdictional High Court reported in (2018) 97 taxmann.com 642 (Ker) in the case of US Technology Resources (P) Ltd Vs CIT wherein it was held that, “the payments made for the advices offered by the US company to Indian company regarding management, financial, legal services on a factual basis with resp…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

ITA 722/COCH/2023[2007-08]Status: DisposedITAT Cochin23 Sept 2025AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, САFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…re only for the services rendered by them outside India by way of canvassing sales order and cannot be regarded as "fees for technical services". Τo arrive the said conclusion, the Hon'ble Madras High Court relied on the judgements reported in 367 ITR 155 and 407 ITR 72. 16. We also relied on the judgement of the jurisdictional High Court reported in (2018) 97 taxmann.com 642 (Ker) in the case of US Technology Resources (P) Ltd Vs CIT wherein it was held that, “the payments made for the advices offered by the US company to Indian company regarding management, financial, legal services on a factual basis with resp…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

ITA 721/COCH/2023[2006-07]Status: DisposedITAT Cochin23 Sept 2025AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…re only for the services rendered by them outside India by way of canvassing sales order and cannot be regarded as “fees for technical services”. To arrive the said conclusion, the Hon’ble Madras High Court relied on the judgements reported in 367 ITR 155 and 407 ITR 72. 16. We also relied on the judgement of the jurisdictional High Court reported in (2018) 97 taxmann.com 642 (Ker) in the case of US Technology Resources (P) Ltd Vs CIT wherein it was held that, “the payments made for the advices offered by the US company to Indian company regarding management, financial, legal services on a factual basis with resp…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

ITA 720/COCH/2023[2005-06]Status: DisposedITAT Cochin23 Sept 2025AY 2005-06

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…re only for the services rendered by them outside India by way of canvassing sales order and cannot be regarded as "fees for technical services". Τo arrive the said conclusion, the Hon'ble Madras High Court relied on the judgements reported in 367 ITR 155 and 407 ITR 72. 16. We also relied on the judgement of the jurisdictional High Court reported in (2018) 97 taxmann.com 642 (Ker) in the case of US Technology Resources (P) Ltd Vs CIT wherein it was held that, “the payments made for the advices offered by the US company to Indian company regarding management, financial, legal services on a factual basis with resp…

M/S. DATALOG TECHNOLOGIES PRIVATE LIMITED,COIMBATOREE vs. DCIT, INTERNATIONAL TAXATION,, COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 937/CHNY/2023[2014-15]Status: DisposedITAT Chennai31 May 2024AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 195Section 201(1)Section 9Section 9(1)(vii)

…already filed his written submission along with enclosures as listed in the index, on 16.04.2019, including Asst. Year 2014-15. In addition, the undersigned Authorised Representative is enclosing head noted of the decision of the Madras High Court reported in 407 ITR 72, as in his opinion, the said decision may have to be considered, relevant to the appellant. It is requested that the written submission, already submitted, may be considered along with the decision of the Madras High Court and the appeal may be disposed of, accepting the appellant's grounds, for relief as justified.” 6. On perusal of the impugned…

M/S. DATALOG TECHNOLOGIES PRIVATE LIMITED,COIMBATORE vs. DCIT, INERNATIONAL TAXATION, , COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 936/CHNY/2023[2013-14]Status: DisposedITAT Chennai31 May 2024AY 2013-14

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 195Section 201(1)Section 9Section 9(1)(vii)

…already filed his written submission along with enclosures as listed in the index, on 16.04.2019, including Asst. Year 2014-15. In addition, the undersigned Authorised Representative is enclosing head noted of the decision of the Madras High Court reported in 407 ITR 72, as in his opinion, the said decision may have to be considered, relevant to the appellant. It is requested that the written submission, already submitted, may be considered along with the decision of the Madras High Court and the appeal may be disposed of, accepting the appellant's grounds, for relief as justified.” 6. On perusal of the impugned…

M/S. DATALOG TECHNOLOGIES LIMITED,COIMBATORE vs. DCIT, INTERNATIONAL TAXATION, COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 935/CHNY/2023[2012-13]Status: DisposedITAT Chennai31 May 2024AY 2012-13

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 195Section 201(1)Section 9Section 9(1)(vii)

…already filed his written submission along with enclosures as listed in the index, on 16.04.2019, including Asst. Year 2014-15. In addition, the undersigned Authorised Representative is enclosing head noted of the decision of the Madras High Court reported in 407 ITR 72, as in his opinion, the said decision may have to be considered, relevant to the appellant. It is requested that the written submission, already submitted, may be considered along with the decision of the Madras High Court and the appeal may be disposed of, accepting the appellant's grounds, for relief as justified.” 6. On perusal of the impugned…

M/S DECCAN CREATIONS PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(1), BANGALORE

In the result, the appeal filed by the assessee for AY 2010-11

ITA 1212/BANG/2017[2012-13]Status: DisposedITAT Bangalore07 Dec 2021AY 2012-13

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Smt. Jinitan Chaterjee, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl. CIT (DR)
Section 195(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER ITA No.1210 to 1212/Bang/2017 Assessment year : 2010-11 – 2012-13 M/s Deccan Creations Pvt. Ltd., Vs. The Dy. Commissioner of Income-tax , No.42, 5th Mile, Tumkur Road, Circle-11(1), Yeshwanthpur, Bengaluru. Bengaluru-560 022. PAN – AAACD 5156 F APPELLANT RESPONDENT Assessee by : Smt. Jinitan Chaterjee, Advocate Revenue by : Shri Priyadarshi Mishra, Addl. CIT (DR) Date of hearing : 02.11.2021 Date of Pronouncement : 07.12.2021 O R D E R Per B.R Baskaran, Accountant M…

M/S DECCAN CREATIONS PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(1), BANGALORE

In the result, the appeal filed by the assessee for AY 2010-11

ITA 1211/BANG/2017[2011-12]Status: DisposedITAT Bangalore07 Dec 2021AY 2011-12

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Smt. Jinitan Chaterjee, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl. CIT (DR)
Section 195(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER ITA No.1210 to 1212/Bang/2017 Assessment year : 2010-11 – 2012-13 M/s Deccan Creations Pvt. Ltd., Vs. The Dy. Commissioner of Income-tax , No.42, 5th Mile, Tumkur Road, Circle-11(1), Yeshwanthpur, Bengaluru. Bengaluru-560 022. PAN – AAACD 5156 F APPELLANT RESPONDENT Assessee by : Smt. Jinitan Chaterjee, Advocate Revenue by : Shri Priyadarshi Mishra, Addl. CIT (DR) Date of hearing : 02.11.2021 Date of Pronouncement : 07.12.2021 O R D E R Per B.R Baskaran, Accountant M…

M/S DECCAN CREATIONS PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(1), BANGALORE

In the result, the appeal filed by the assessee for AY 2010-11

ITA 1210/BANG/2017[2010-11]Status: DisposedITAT Bangalore07 Dec 2021AY 2010-11

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Smt. Jinitan Chaterjee, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl. CIT (DR)
Section 195(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER ITA No.1210 to 1212/Bang/2017 Assessment year : 2010-11 – 2012-13 M/s Deccan Creations Pvt. Ltd., Vs. The Dy. Commissioner of Income-tax , No.42, 5th Mile, Tumkur Road, Circle-11(1), Yeshwanthpur, Bengaluru. Bengaluru-560 022. PAN – AAACD 5156 F APPELLANT RESPONDENT Assessee by : Smt. Jinitan Chaterjee, Advocate Revenue by : Shri Priyadarshi Mishra, Addl. CIT (DR) Date of hearing : 02.11.2021 Date of Pronouncement : 07.12.2021 O R D E R Per B.R Baskaran, Accountant M…

SQS INDIA BFSI LTD. (FORMERLY KNOWN AS M/S. THINKSOFT GLOBAL SERVICES LTD.),CHENNAI vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes for both the assessment years

ITA 224/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 May 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 223 & 224/Chny/2019 िनधा"रण वष"/Assessment Years:2012-13 & 2013-14 M/S. Sqs India Bfsi Ltd. (Formerly The Deputy Commissioner Of Known As M/S. Thinksoft Global Vs. Income Tax, Services Ltd.) Door No. 6A, 6Th Floor, Corporate Circle 6(2), Prince Infocity Ii, 283/3 & 283/4, Rajiv Chennai. Gandhi Salai (Omr), Kandanchavadi, Chennai 600 036. [Pan:Aabct0976G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Vikram Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.03.2021 घोषणा की तारीख /Date Of Pronouncement : 03.05.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Same Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 31.10.2018 Relevant To The Assessment Years 2012-13 & 2013-14. Besides Challenging Confirmation Of Disallowance Of Export Commission Payment In The Assessment Year 2012-13, The Assessee Also Challenged Confirmation Of Disallowance Towards Payments For Professional Services Rendered For Both The Assessment Years 2012-13 & 2013-14. 2

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 195Section 40Section 9(1)

…erseas entity not having PE in India, without deducting tax at source, could be disallowed under section 40(a)(i) of the Act. The above case law relied on by the ld. CIT(A) is not applicable since in the case of Evolv Clothing Company Pvt. Ltd. v. ACIT [2018] 407 ITR 72, the Hon’ble Jurisdictional High Court has reverted the above findings of the Tribunal by observing as under: “22. The appeal was admitted by a Division Bench comprising Chitra Venkataraman and K.B.K.Vasuki, JJ. The substantial questions of law on which the appeal was admitted need to be re-framed and are re-framed as follows: 11 I.T.A. Nos. 223…

SQS INDIA BFSI LTD. (FORMERLY KNOWN AS M/S. THINKSOFT GLOBAL SERVICES LTD.),CHENNAI vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes for both the assessment years

ITA 223/CHNY/2019[2012-13]Status: DisposedITAT Chennai03 May 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 223 & 224/Chny/2019 िनधा"रण वष"/Assessment Years:2012-13 & 2013-14 M/S. Sqs India Bfsi Ltd. (Formerly The Deputy Commissioner Of Known As M/S. Thinksoft Global Vs. Income Tax, Services Ltd.) Door No. 6A, 6Th Floor, Corporate Circle 6(2), Prince Infocity Ii, 283/3 & 283/4, Rajiv Chennai. Gandhi Salai (Omr), Kandanchavadi, Chennai 600 036. [Pan:Aabct0976G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Vikram Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.03.2021 घोषणा की तारीख /Date Of Pronouncement : 03.05.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Same Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 31.10.2018 Relevant To The Assessment Years 2012-13 & 2013-14. Besides Challenging Confirmation Of Disallowance Of Export Commission Payment In The Assessment Year 2012-13, The Assessee Also Challenged Confirmation Of Disallowance Towards Payments For Professional Services Rendered For Both The Assessment Years 2012-13 & 2013-14. 2

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 195Section 40Section 9(1)

…erseas entity not having PE in India, without deducting tax at source, could be disallowed under section 40(a)(i) of the Act. The above case law relied on by the ld. CIT(A) is not applicable since in the case of Evolv Clothing Company Pvt. Ltd. v. ACIT [2018] 407 ITR 72, the Hon’ble Jurisdictional High Court has reverted the above findings of the Tribunal by observing as under: “22. The appeal was admitted by a Division Bench comprising Chitra Venkataraman and K.B.K.Vasuki, JJ. The substantial questions of law on which the appeal was admitted need to be re-framed and are re-framed as follows: 11 I.T.A. Nos. 223…

DCIT 8(2)(1), MUMBAI vs. SHAMROCK PHARMACHEMI P. LTD., MUMBAI

In the result, both appeals of the revenue are dismissed

ITA 862/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Nov 2020AY 2013-14

Bench: Shri Saktijit Dey & Shri M.Balaganeshita Nos. 862 & 863/Mum/2018 (Assessment Years :2013-14 & 2014-15) Dcit-8(2)(1) Vs. M/S. Shamrock Pharmachemi Room No.624, Pvt.Ltd. Aaykar Bhawan, M.K.Road Off Dr. E Moses Road Mumbai-400 020 Worli, Mumbai-400 025 Pan/Gir No.Aaacs6290H (Appellant) .. (Respondent) Assessee By Shri Bharat Gandhi, Ar Revenue By Shri V.Vinod Kumar, Sr.Ar Date Of Hearing 28/10/2020 Date Of Pronouncement 11/11/2020 आदेश / O R D E R Per M. Balaganesh (A.M): These Two Appeals Filed By Revenue In Ita Nos. 862 & 863/Mum/2018 For Assessment Years (Ay) 2013-14 & 2014-15 Arise Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)- 14, Mumbai In Appeals No.Cit(A)-14/It-170/15-16 & Cit(A)-14/It- 119/16-17, Dated 27/11/2017 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 31/08/2016 By The Ld. Deputy Commissioner Of Income Tax-8(2)(1), Mumbai (Hereinafter Referred To As Ld. Ao).

Section 143(3)Section 195Section 195(1)Section 195(2)Section 40

…f the 1961 Act. the Revenue could not controvert this position. It is important at this stage to refer to decision of Hon‗ble Madras M/s. Shamrock Pharmachemi Pvt.Ltd. High Court in the case of Evolv Clothing Company Private Limited v. ACIT reported in (2018) 407 ITR 72(Mad.), wherein it was held as under: ― 19. From the judgment and order of the learned Tribunal under appeal, it appears that the Revenue only contended that the payee in question had rendered technical services in the nature of systematic research to the appellant and received fee in lieu thereof, which was liable to be taxed as per Article 13 (C…

DCIT LARGE TAX PAYER UNIT 1, CHENNAI vs. M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 468/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…a in the hands of the Non-resident recipient , then provisions of Section 195 shall have no applicability. It is relevant to refer to the decision’s of Hon’ble Madras High Court in the case of Evolv Clothing Company Private Limited v. ACIT reported in (2018) 407 ITR 72(Mad.) and in the case of CIT v. Farida Leather Company in Tax Case Appeal No. ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 19 -: 484 of 2015 . It is also relevant to refer to the decision’s of Hon’ble Gujarat High Court in the case of PCIT v. Ferromatic Milacron India Private Limited (2018) 99 taxmann.com 154(Guj.) and in the case…

DCIT LARGE TAX PAYER UNIT 1, CHENNAI vs. M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 467/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…a in the hands of the Non-resident recipient , then provisions of Section 195 shall have no applicability. It is relevant to refer to the decision’s of Hon’ble Madras High Court in the case of Evolv Clothing Company Private Limited v. ACIT reported in (2018) 407 ITR 72(Mad.) and in the case of CIT v. Farida Leather Company in Tax Case Appeal No. ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 19 -: 484 of 2015 . It is also relevant to refer to the decision’s of Hon’ble Gujarat High Court in the case of PCIT v. Ferromatic Milacron India Private Limited (2018) 99 taxmann.com 154(Guj.) and in the case…

DCIT LARGE TAX PAYER UNIT 1, CHENNAI vs. M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 466/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…a in the hands of the Non-resident recipient , then provisions of Section 195 shall have no applicability. It is relevant to refer to the decision’s of Hon’ble Madras High Court in the case of Evolv Clothing Company Private Limited v. ACIT reported in (2018) 407 ITR 72(Mad.) and in the case of CIT v. Farida Leather Company in Tax Case Appeal No. ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 19 -: 484 of 2015 . It is also relevant to refer to the decision’s of Hon’ble Gujarat High Court in the case of PCIT v. Ferromatic Milacron India Private Limited (2018) 99 taxmann.com 154(Guj.) and in the case…

DCIT LARGE TAX PAYER UNIT 1, CHENNAI vs. M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 465/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…a in the hands of the Non-resident recipient , then provisions of Section 195 shall have no applicability. It is relevant to refer to the decision’s of Hon’ble Madras High Court in the case of Evolv Clothing Company Private Limited v. ACIT reported in (2018) 407 ITR 72(Mad.) and in the case of CIT v. Farida Leather Company in Tax Case Appeal No. ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 19 -: 484 of 2015 . It is also relevant to refer to the decision’s of Hon’ble Gujarat High Court in the case of PCIT v. Ferromatic Milacron India Private Limited (2018) 99 taxmann.com 154(Guj.) and in the case…

M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED,CHENNAI vs. DCIT LARGE TAX PAYER UNIT 1, CHENNAI

In the result, both the appeals of the assessee(ITA no

ITA 422/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…a in the hands of the Non-resident recipient , then provisions of Section 195 shall have no applicability. It is relevant to refer to the decision’s of Hon’ble Madras High Court in the case of Evolv Clothing Company Private Limited v. ACIT reported in (2018) 407 ITR 72(Mad.) and in the case of CIT v. Farida Leather Company in Tax Case Appeal No. ITA Nos.419-422/Chny/2018 & ITA Nos.465-468/Chny/2018 :- 19 -: 484 of 2015 . It is also relevant to refer to the decision’s of Hon’ble Gujarat High Court in the case of PCIT v. Ferromatic Milacron India Private Limited (2018) 99 taxmann.com 154(Guj.) and in the case…

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