Exotic Fruits (P) Ltd. v. Income-tax Officer (International Taxation) Ward-1(1), Bangalore

Q: How many judgments cite Exotic Fruits (P) Ltd. v. Income-tax Officer (International Taxation) Ward-1(1), Bangalore?

10 judgments on BharatTax cite Exotic Fruits (P) Ltd. v. Income-tax Officer (International Taxation) Ward-1(1), Bangalore (40 Taxmann.com 348), spanning 2015 to 2022.

40 Taxmann.com 348Income Tax Appellate Tribunal2013#10596 most cited

What is Exotic Fruits (P) Ltd. v. Income-tax Officer (International Taxation) Ward-1(1), Bangalore authority for?

Export commission paid to non-resident agents is not taxable in India if services were rendered and commission paid outside India, and the agents have no permanent establishment in India.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2022.

Also referred to as

Exotic Fruits (P) Ltd. v. ITO · export commission · non-resident agents · services rendered outside India · commission paid outside India · not taxable in India · permanent establishment

Judgments citing Exotic Fruits (P) Ltd. v. Income-tax Officer (International Taxation) Ward-1(1), Bangalore

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…

M/S Ideaobject Software Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

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

ITA 3393/BANG/2018[2014-15]Status: DisposedITAT Bangalore03 Aug 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2014-15

For Appellant: Shri Chaitanya Mudrabettu, A.RFor Respondent: Shri Kannan Narayanan, D.R

Section 195Section 40Section 9

…ITA No.3393/Bang/2018 Ideaobject Software Pvt. Ltd., Chennai IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2014-15 Ideaobject Software Pvt.Ltd. PrabhakarAnnaswamy, 7154 13th Floor, Tower 4B, Prestige ACIT Bella Vista Circle-3(1)(1) Iyyappanathanagar Vs. Bengaluru Mount Poonamali Road Chennai 600 056 PAN NO :AACCI0346N APPELLANT RESPONDENT Appellant by : Shri Chaitanya Mudrabettu, A.R. Respondent by : Shri Kannan Narayanan, D.R. Date of Hearing : 02.08.2021 Date of Pronouncement : 03.08.2021 O…

ACIT 28(2), Mumbai vs. Shri. Riyaz Abdul Kader, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2173/MUM/2019[2012-13]Status: DisposedITAT Mumbai09 Oct 2020AY 2012-13

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं. 2173/मुं/2019 ("न. व. 2012-13) The Acit 28(2), Room No.307, 3Rd Floor, Tower No.6, Vashi Railway Station Complex, Vashi, Navi Mumbai 400 703 ...... अपीलाथ" /Appellant बनाम Vs. Shri Riyaz Abdul Kader Mark International, 31, Mafco Apmc Yard, Sector – 18, Vashi, Navi Mumbai ..... ""तवाद"/Respondent Pan: Agfpk 3284R

For Appellant: Shri Akhtar H. AnsariFor Respondent: None

Section 195

…ctronics reported in 327 ITR, no tax was deductible in India. Further, the Hon'ble ITAT Mumbai in the case of Gujarat Reclaim & Rubber Products Ltd. Vs Addl. CIT (2013) 35 taxmann.com 587 as well as ITAT Bangalore in case of Exotic Fruits Pvt. Ltd reported in 40 Taxmann.com 348, has held that such income is not chargeable in 4 India, and hence no tax was deductible and accordingly no disallowance was called for. In appellant's own case for AY 2011-12 then CIT(A)-33, Mumbai has allowed in favour of the appellant vide order dated 24-05-2014. Respectfully following the aforesaid judgments the addition made by AO is…

Buhler (India) Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(2), Bengaluru

In the result, the assessee’s appeal for Assessment Year 2011-12 is partly allowed

ITA 95/BANG/2018[2011-12]Status: DisposedITAT Bangalore02 Aug 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Years : 2011-12 M/S. Buhler India Pvt. Ltd., Vs. Deputy Commissioner Of 13-D, 12-D, 13C & 13-B, Income-Tax, Kiadb Indl. Area, Attibele, Circle 1(1)(2), Bangalore – 562 107. Bangalore. Pan : Aaacb 5987 A Appellant Respondent

For Appellant: Shri. Keerthi Narayanan, CAFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Years : 2011-12 M/s. Buhler India Pvt. Ltd., Vs. Deputy Commissioner of 13-D, 12-D, 13C and 13-B, Income-Tax, KIADB Indl. Area, Attibele, Circle 1(1)(2), Bangalore – 562 107. Bangalore. PAN : AAACB 5987 A APPELLANT RESPONDENT Assessee by : Shri. Keerthi Narayanan, CA Revenue by : Shri. Vikas Suryavamshi, Addl. CIT Date of hearing : 16.07.2019 Date of Pronouncement : 02.08.2019 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed agains…

DCIT, Circle-2 (1)(2), Ahmedabad vs. M/S. Jagson Colorchem Ltd., Ahmedabad

In the result, both the appeals of the revenue and the cross objection of the assessee are dismissed

ITA 112/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad08 Feb 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Madhumita Royआयकर अपील सं. Ita No.112/Ahd/2017 With Co No. 32/Ahd/2017 "नधा"रण वष" /Asstt. Years: 2013-14

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri Karan Shah, A.R

Section 195Section 37Section 37(1)Section 40

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘D’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं. ITA No.112/Ahd/2017 WITH CO No. 32/Ahd/2017 "नधा"रण वष" /Asstt. Years: 2013-14 DCIT Vs. M/s. Jagson Colorchem Cir. 2(1)(2), Ahmedabad Ltd. 1st Floor Navjivan Trust 5601/1,PhaseII, Building, GIDC,Vatva, Ahmedabad-380 014 Ahmedabad-382445 PAN- AAACJ7664C Appellant/ Respondent Respondent / Cross Objector Assessee by : Shri Lalit P. Jain, Sr. D.R Revenue by : Shri Karan Shah, A.R सुनवाई क" तार"ख / Date of H…

The DCIT, Panchmahal Circle, Panchmahal vs. The Panchmahal Steel Ltd., Panchmahal

In the result, appeal of the Revenue is dismissed

ITA 634/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.634/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Dcit, Panchmahal Circle Vs. The Panchmahal Steel Ltd. Godhra 389 001. Gidc, Kalol Dist: Panchmahal,Gujarat.

For Appellant: Shri M.J. Shah, ARFor Respondent: Shri V.K. Singh, Sr.DR

Section 143(2)Section 195Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.634/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 DCIT, Panchmahal Circle Vs. The Panchmahal Steel Ltd. Godhra 389 001. GIDC, Kalol Dist: Panchmahal,Gujarat. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Revenue by : Shri V.K. Singh, Sr.DR Assessee by : Shri M.J. Shah, AR सुनवाई क" तार"ख/Date of Hearing : 25/06/2018 घोषणा क" तार"ख /Date of Pronouncement: 09/07/2018 आदेश/O R D E R PER RAJPAL YADAV, JUD…

M/S. Buhler (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the assessee's appeal for Assessment Year 2010-11 is allowed

ITA 2167/BANG/2016[2010-11]Status: DisposedITAT Bangalore17 Nov 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Shri B. R. Ramesh, JCIT (D.R)

Section 143(1)Section 143(3)Section 40Section 5Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. No.2167/Bang/2016 (Assessment Year : 2010-11) M/s. Buhler (India) Private Limited, 13-D, 12-D, 13-C and 13-B, KIADB, Indl. Area, Attibele, Bangalore-562 107. …. Appellant. Vs. Dy. Commissioner of Income Tax, Circle 1(1)(2), Bangalore. ….. Respondent. Appellant By : Shri Chavali Narayan, C.A. Respondent By : Shri B. R. Ramesh, JCIT (D.R). Date of Hearing : 06.11.2017. Date of Pronouncement : 17.11.2017. O R D E R Per Shri Jason P Boaz, A.M. : This appe…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 634/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2011-12

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

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

…ITA No.634 & CO No.103/Ahd/2015 DCIT vs. Astral Pharmaceutical Ind. Assessment year: 2011-12 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] ITA No.634/Ahd/2015 & CO No.103/Ahd/2015 Assessment Year: 2011-12 The Deputy Commissioner of Income-tax .......…………...........Appellant Circle-1(2), Baroda Vs. M/s. Astral Pharmaceutical Industries ........................Respondent & 911, GIDC, Cross-Objector Makarpura, Baroda-390010 [PAN : AADFA 9845 N] Appearances by: VK Singh for the appellant Milin Mehta for the respondent Date of conclud…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 633/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2008-09

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

…ITA No. 633 & CO 102/Ahd.2015 Assessee - Astral Pharmaceutical Ind. Assessment year: 2008-09 Page 1 of 27 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] ITA No.633/Ahd/2015 & CO No.102/Ahd/2015 Assessment Year: 2008-09 The Deputy Commissioner of Income-tax .......…………...........Appellant Circle-1(2), Baroda Vs. M/s. Astral Pharmaceutical Industries ........................Respondent & 911, GIDC, Cross-Objector Makarpura, Baroda-390010 [PAN : AADFA 9845 N] Appearances by: VK Singh for the appellant Milin Mehta for the respondent Date of conclud…

Macoma Hardwares, Mumbai vs. DCIT Cir 25(3)), Mumbai

In the result, appeal of the assessee is allowed

ITA 6211/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Nov 2015AY 2010-11

For Appellant: Shri Ishwar Prakash RathiFor Respondent: Shri Aarsi Prasad

Section 143(3)Section 195Section 195(1)Section 200Section 201Section 221Section 40

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ „फी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE : SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./ITA No.6211/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011) Macoma Hardwares, 71/C, Vs. DCIT, Circle-25(3), Bandra, Govt. Ind. State Near Ganesh Mumbai-400051 Nagar Kandivali (West) Mumbai-400067 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAAFM 1385 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri Ishwar Prakash Rathi याजस्व की ओर से /Revenue by : Shri Aarsi Prasad सुनवाई की तायीख / Date of Hear…