Expediters International (India) P.Ltd. v. Addl CIT

2 ITR (Trib) 153Income Tax Appellate Tribunal2010#15200 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 1961Section 194ASection 2(28A)Section 201(1A)Section 132Section 195Section 201(1)Section 4

Issues it is cited on

section 4(2)section 4(1)section 191section 2(28a)principal officersection 192interest on securitiessection 9(1)(vii)section 194asection 201(1a)fees for technical servicessection 195

Judgments citing Expediters International (India) P.Ltd. v. Addl CIT

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

ITA 5357/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…that the liability to deduct tax at source had automatically arisen. As the reimbursement of expenses was not taxable in the hands of the payee, the assessee was not liable to deduct tax at source. 7. Expeditors International (India) P. Ltd VsAddl.CIT [2010] 2 ITR (Trib) 153 (Del) It was, inter alia, held in this case that the amount paid by the assessee company to its parent company, on account of reimbursement of expenses incurred in respect of global accounts manager, could not be treated as payment of salary, so as to attract the deduction of tax at source. It was a case of reimbursement of common expenses i…

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

ITA 5356/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…that the liability to deduct tax at source had automatically arisen. As the reimbursement of expenses was not taxable in the hands of the payee, the assessee was not liable to deduct tax at source. 7. Expeditors International (India) P. Ltd VsAddl.CIT [2010] 2 ITR (Trib) 153 (Del) It was, inter alia, held in this case that the amount paid by the assessee company to its parent company, on account of reimbursement of expenses incurred in respect of global accounts manager, could not be treated as payment of salary, so as to attract the deduction of tax at source. It was a case of reimbursement of common expenses…

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

ITA 5354/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Nov 2024AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…that the liability to deduct tax at source had automatically arisen. As the reimbursement of expenses was not taxable in the hands of the payee, the assessee was not liable to deduct tax at source. 7. Expeditors International (India) P. Ltd VsAddl.CIT [2010] 2 ITR (Trib) 153 (Del) It was, inter alia, held in this case that the amount paid by the assessee company to its parent company, on account of reimbursement of expenses incurred in respect of global accounts manager, could not be treated as payment of salary, so as to attract the deduction of tax at source. It was a case of reimbursement of common expenses i…

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

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

ITA 5325/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…that the liability to deduct tax at source had automatically arisen. As the reimbursement of expenses was not taxable in the hands of the payee, the assessee was not liable to deduct tax at source. 7. Expeditors International (India) P. Ltd VsAddl.CIT [2010] 2 ITR (Trib) 153 (Del) It was, inter alia, held in this case that the amount paid by the assessee company to its parent company, on account of reimbursement of expenses incurred in respect of global accounts manager, could not be treated as payment of salary, so as to attract the deduction of tax at source. It was a case of reimbursement of common expenses i…

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

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

ITA 5305/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…that the liability to deduct tax at source had automatically arisen. As the reimbursement of expenses was not taxable in the hands of the payee, the assessee was not liable to deduct tax at source. 7. Expeditors International (India) P. Ltd VsAddl.CIT [2010] 2 ITR (Trib) 153 (Del) It was, inter alia, held in this case that the amount paid by the assessee company to its parent company, on account of reimbursement of expenses incurred in respect of global accounts manager, could not be treated as payment of salary, so as to attract the deduction of tax at source. It was a case of reimbursement of common expenses i…

ACIT -25(2), Mumbai vs. M/S. Gepach International, Mumbai

In the result both the appeals filed by the revenue are dismissed

ITA 5943/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Sept 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Shris. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5943 & 5942/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15)

For Appellant: Ms. Samatha, DR byFor Respondent: Shri Vijay Mehta, AR
Section 143(2)Section 195Section 40Section 9

…to deduct tax at source had automatically arisen. As the reimbursement of expenses was not taxable in the hands of the payee, the assessee was not liable to deduct tax at source." > Decision in case of Expediters International (India) P.Ltd Vs Addl CIT [2010] 2 ITR (Trib) 153 (Del)- "It was, inter alia, held in this case that the amount paid by the assessee company to its parent company, on account of reimbursement of expenses incurred in respect of global accounts manager, could not be treated as payment of salary, so as to attract the deduction of tax at source. It was a case of reimbursement of common expenses…