Evolv Clothing Company Private Limited v. ACIT

407 ITR 72High Court2018#4092 most cited

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

Payments for market surveys conducted for the purpose of procuring orders on a commission basis are not fees for technical services under section 9(1)(vii) of the Income Tax Act, 1961, as they are incidental to the business activity and do not involve the 'make available' clause.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Evolv Clothing Company Private Limited v. ACIT · 407 ITR 72 · section 9(1)(vii) · fees for technical services · market survey · incidental to business · commission basis · make available clause

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

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…

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 421/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…

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 420/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…

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 419/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…

ITO 3(3)2, Mumbai vs. Shamrock Pharmachemi P.Ltd, Mumbai

In the result appeal of the Revenue in ITA No

ITA 1774/MUM/2013[2009-10]Status: DisposedITAT Mumbai30 May 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1774/Mum/2013 (नििाारण वर्ा / Assessment Year: 2009-10) बिाम/ Ito 3(3)2, M/S. Shamrock R.No. 602, Pharmachemi Pvt. Ltd., Aayakar Bhavan, 83E,Hansraj Pragi Bldg., V. M.K Road, Opp. Dr. E Moses Road, Mumbai 400020 Worli, Mumbai-400018 स्थायी ऱेखा सं./ Pan: Aaacs6290H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Ashim Kumar Modi (Cit- Dr), Shri V. Justin & Ms. Chaitna Ajaria Shri. Bharat L. Gandhi Assessee By: सुनवाई की तारीख /Date Of Hearing : 01.03.2019 घोषणा की तारीख /Date Of Pronouncement : 30.05.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 1774/Mum/2013, Is Directed Against Appellate Order Dated 29.10.2012, Passed By Learned Commissioner Of Income Tax (Appeals)-7, Mumbai (Hereinafter Called ―The Cit(A)‖) In Appeal Number Cit(A)-7/Ito-3(3)(2)/It-166/11-12, For Assessment Year 2009-10, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 29.12.2011 Passed By Learned Assessing Officer (Hereinafter Called ―The Ao‖) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called ―The Act‖) For Ay 2009-10. I.T.A. No.1774/Mum/2013

For Respondent: Shri. Ashim Kumar Modi (CIT-
Section 143(3)Section 195Section 68

…able to be taxed under provisions of the 1961 Act. the Revenue could not controvert this position. It is important at this stage to refer to decision of Hon‘ble Madras 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 (Cla…