Gujarat Reclaim & Rubber Products v. ACIT

35 Taxmann.com 587Reported decision2013#9014 most cited

What is Gujarat Reclaim & Rubber Products v. ACIT authority for?

Commission paid to a non-resident agent for services rendered and utilized outside India, with no permanent establishment or business connection in India, is not taxable in India, and therefore, cannot be disallowed under section 40(a)(i) even after the withdrawal of CBDT Circular No. 23 of 1969.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Also referred to as

Gujarat Reclaim & Rubber Products v. ACIT · section 9(1)(i) · section 40(a)(i) · non-resident agent · commission paid outside India · no PE in India · services rendered outside India · withdrawal of circular 23 of 1969 · TDS not required

Issues it is cited on

section 9(1)(i)section 40(a)(i)section 9(1)non-residentsection 14asection 10section 143(2)transfercompanysection 14indiatotal income

Judgments citing Gujarat Reclaim & Rubber Products v. ACIT

The Asstt. Commissioner of Income Tax, Circle 2 (1)(1), Ahmedabad vs. M/S. Intas Pharmaceuticals Limited, Ahmedabad

In the result, both the appeals filed by the Assessee as well as Revenue are partly allowed for statistical purpose

ITA 2128/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad15 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

Section 35

…ITA Nos.1787 & 2128/Ahd/2017 Assessment Year: 2012-13 Page 1 of 18 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2012-13 Intas Pharmaceuticals Limited, The Assistant Commissioner of 203, Chinubhai Center, Income Tax, Off Nehru Bridge, Circle – 2(1)(1), Ashram Road, Vs. Ahmedabad. Ahmedabad – 380 006. [PAN – AAACI 5120 L] Assessment Year: 2012-13 The Assistant Commissioner of Intas Pharmaceuticals Limited, Income Tax, 203, Chinubhai Center, Circle – 2(1)(1), Off Nehru Bridge, Ahmedabad. A…

Intas Pharmaceuticals Ltd., Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle 2 (1)(1), Ahmedabad

In the result, both the appeals filed by the Assessee as well as Revenue are partly allowed for statistical purpose

ITA 1787/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad15 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

Section 35

…ITA Nos.1787 & 2128/Ahd/2017 Assessment Year: 2012-13 Page 1 of 18 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2012-13 Intas Pharmaceuticals Limited, The Assistant Commissioner of 203, Chinubhai Center, Income Tax, Off Nehru Bridge, Circle – 2(1)(1), Ashram Road, Vs. Ahmedabad. Ahmedabad – 380 006. [PAN – AAACI 5120 L] Assessment Year: 2012-13 The Assistant Commissioner of Intas Pharmaceuticals Limited, Income Tax, 203, Chinubhai Center, Circle – 2(1)(1), Off Nehru Bridge, Ahmedabad. A…

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…

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

…आयकर अपील"य अ"धकरण मुंबई पीठ “डी ” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी राजेशकुमार , लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आअसं. 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 अपीलाथ" "वारा/ Appellant by : Shri Akhtar H. Ansari…

ITO, New Delhi vs. Sh. Kulbeer Singh, New Delhi

ITA 5204/DEL/2014[2010-11]Status: DisposedITAT Delhi03 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr. DR
Section 143Section 195Section 197Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITO, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi PAN: AMQPS5847P (Appellant) (Respondent) Revenue by : Shri Amit Jain, Sr. DR Assessee by: None Date of Hearing 25/07/2018 Date of pronouncement 03/10/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the Income Tax Officer, Ward – 26 (1), New Delhi against the order of The Commissioner Of Income Tax Appeals – XXIV , New Delhi dated 3/7/2014 for AY 2010 – 11 where the only i…

Asst CIT 19(3), Mumbai vs. S.K. Age Exports, Mumbai

The appeal of the Revenue is dismissed

ITA 2524/MUM/2017[2013-14]Status: DisposedITAT Mumbai21 Aug 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2013-14 Acit-19(3), M/S S.K. Age Exports, R. No.206M 2Nd Floor, 3-A, Shivsagar Estate, Dr. बनाम/ Matru Mandir, Annie Besant Road, Worli, Vs. Tardeo Raod, Mumbai-400018 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaafs4534R

Section 143(3)Section 195

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘जे’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘J’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2013-14 ACIT-19(3), M/s S.K. Age Exports, R. No.206m 2nd Floor, 3-A, Shivsagar Estate, Dr. बनाम/ Matru Mandir, Annie Besant Road, Worli, Vs. Tardeo Raod, Mumbai-400018 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAAFS4534R राज"व क" ओर से / Revenue by Shri A. Mohan- DR "नधा"रती क" ओर से / Assessee by Shri…

Kgl Network (P) Ltd., Delhi vs. ACIT, Circle- 14(2), New Delhi

ITA 301/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Jul 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Priyansh Jain, C.A. &For Respondent: Shri Vijay Verma, CIT-D.R
Section 234ASection 40Section 40A(3)Section 44B

…// FIT FOR PUBLICATION // A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.301/Del./2018 Assessment Year 2014-2015 M/s. KGL Network (P) Ltd., Delhi – 110 037. PAN AACCK8195R The ACIT, Circle-14(2), Vs C/o. M/s. RRA Tax India, New Delhi. D-28, South Extension, Part-I, New Delhi – 110 049. (Appellant) (Respondent) Shri Ashwani Taneja, Advocate, Shri Saurabh Goyal, C.A. For Assessee : Shri Priyansh Jain, C.A. & Shri Anil Sharma & Ms. M. Poorva. For Revenue : Shri Vijay Verma, CIT-D.R. Date of Heari…

ACIT 16(3), Mumbai vs. S.K. Age Exports, Mumbai

In the result all appeals of the revenue are dismissed

ITA 5445/MUM/2014[2011-12]Status: DisposedITAT Mumbai25 Nov 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.3348,3349&5445/Mum/2014 (नििाारण वषा / Assessment Year :2009-10, 2010-11 & 2011-12) Acit-16(3), Mumbai-400007 Vs. M/S S.K.Age Exports, 3-A, Shivsagar Estate, Dr. Annie Besant Road, Worli, Mumbai-400018 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaafs 4534 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri Vivek Batra ननधाारयती की ओर से /Assessee By : Shri Hari Raheja सुनवाई की तायीख / Date Of Hearing : 07/09/2016 घोषणा की तायीख/Date Of Pronouncement 25/11/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The Assessment Years 2009-10, 2010-11 & 2011- 12, In The Matter Of Order Passed U/S.143(3) Of I.T. Act. 2. Common Grievance Of The Revenue In All The Years Pertains To Deleting Disallowance Made On Account Of Payment Made For Export Commission On Which No Tds Was Deducted & Assessee Was Found To Be In Default By The Ao U/S.195 Of The I.T.Act. The Disallowance So Made By The Ao Was Deleted By The Cit(A) After Having Following Observation :- 2.4.6 Now I Proceed To Adjudicate On The Merits Of The Case. From The Facts Submitted, It Is Apparent That The Issue In Question Was Of Payment To A Non-Resident By Way Of Export Commission For Services Rendered Outside India On Which Payments Are Remitted Directly Abroad & As Such No Tax Was Required To Be Deducted U/S. 195 Of The Act. The Non-Resident Did Not Have Any Business Connection Or Dependent Agent In India & The Amount Paid Was Not Through Or From Any Property, Asset Or Source Of Income In India. As Such, The Amount Paid Is Not Income Which Is Chargeable Under The Provisions Of The Act & Hence, No Tax Was Deductible Therefrom. 2.4.7 I Am Fortified In The Above View By The Decision Of The Hon'Ble

For Appellant: Shri Hari RahejaFor Respondent: Shri Vivek Batra
Section 143(3)Section 195Section 195(1)Section 9

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘ई’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM आमकय अऩीर सं./ITA Nos.3348,3349&5445/Mum/2014 (नििाारण वषा / Assessment Year :2009-10, 2010-11 & 2011-12) ACIT-16(3), Mumbai-400007 Vs. M/s S.K.Age Exports, 3-A, Shivsagar Estate, Dr. Annie Besant Road, Worli, Mumbai-400018 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAAFS 4534 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by : Shri Vivek Batra ननधाारयती की ओर से /Assessee by : Shri Hari Raheja सुनवाई की तायीख / Date of Hearing :…

ACIT 16(3), Mumbai vs. S.K. Age Exports, Mumbai

In the result all appeals of the revenue are dismissed

ITA 3349/MUM/2014[2010-11]Status: DisposedITAT Mumbai25 Nov 2016AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.3348,3349&5445/Mum/2014 (नििाारण वषा / Assessment Year :2009-10, 2010-11 & 2011-12) Acit-16(3), Mumbai-400007 Vs. M/S S.K.Age Exports, 3-A, Shivsagar Estate, Dr. Annie Besant Road, Worli, Mumbai-400018 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaafs 4534 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri Vivek Batra ननधाारयती की ओर से /Assessee By : Shri Hari Raheja सुनवाई की तायीख / Date Of Hearing : 07/09/2016 घोषणा की तायीख/Date Of Pronouncement 25/11/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The Assessment Years 2009-10, 2010-11 & 2011- 12, In The Matter Of Order Passed U/S.143(3) Of I.T. Act. 2. Common Grievance Of The Revenue In All The Years Pertains To Deleting Disallowance Made On Account Of Payment Made For Export Commission On Which No Tds Was Deducted & Assessee Was Found To Be In Default By The Ao U/S.195 Of The I.T.Act. The Disallowance So Made By The Ao Was Deleted By The Cit(A) After Having Following Observation :- 2.4.6 Now I Proceed To Adjudicate On The Merits Of The Case. From The Facts Submitted, It Is Apparent That The Issue In Question Was Of Payment To A Non-Resident By Way Of Export Commission For Services Rendered Outside India On Which Payments Are Remitted Directly Abroad & As Such No Tax Was Required To Be Deducted U/S. 195 Of The Act. The Non-Resident Did Not Have Any Business Connection Or Dependent Agent In India & The Amount Paid Was Not Through Or From Any Property, Asset Or Source Of Income In India. As Such, The Amount Paid Is Not Income Which Is Chargeable Under The Provisions Of The Act & Hence, No Tax Was Deductible Therefrom. 2.4.7 I Am Fortified In The Above View By The Decision Of The Hon'Ble

For Appellant: Shri Hari RahejaFor Respondent: Shri Vivek Batra
Section 143(3)Section 195Section 195(1)Section 9

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘ई’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM आमकय अऩीर सं./ITA Nos.3348,3349&5445/Mum/2014 (नििाारण वषा / Assessment Year :2009-10, 2010-11 & 2011-12) ACIT-16(3), Mumbai-400007 Vs. M/s S.K.Age Exports, 3-A, Shivsagar Estate, Dr. Annie Besant Road, Worli, Mumbai-400018 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAAFS 4534 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by : Shri Vivek Batra ननधाारयती की ओर से /Assessee by : Shri Hari Raheja सुनवाई की तायीख / Date of Hearing :…

ACIT 16(3), Mumbai vs. S.K. Age Exports, Mumbai

In the result all appeals of the revenue are dismissed

ITA 3348/MUM/2014[2009-10]Status: DisposedITAT Mumbai25 Nov 2016AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आमकय अऩीर सं./Ita Nos.3348,3349&5445/Mum/2014 (नििाारण वषा / Assessment Year :2009-10, 2010-11 & 2011-12) Acit-16(3), Mumbai-400007 Vs. M/S S.K.Age Exports, 3-A, Shivsagar Estate, Dr. Annie Besant Road, Worli, Mumbai-400018 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaafs 4534 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri Vivek Batra ननधाारयती की ओर से /Assessee By : Shri Hari Raheja सुनवाई की तायीख / Date Of Hearing : 07/09/2016 घोषणा की तायीख/Date Of Pronouncement 25/11/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The Assessment Years 2009-10, 2010-11 & 2011- 12, In The Matter Of Order Passed U/S.143(3) Of I.T. Act. 2. Common Grievance Of The Revenue In All The Years Pertains To Deleting Disallowance Made On Account Of Payment Made For Export Commission On Which No Tds Was Deducted & Assessee Was Found To Be In Default By The Ao U/S.195 Of The I.T.Act. The Disallowance So Made By The Ao Was Deleted By The Cit(A) After Having Following Observation :- 2.4.6 Now I Proceed To Adjudicate On The Merits Of The Case. From The Facts Submitted, It Is Apparent That The Issue In Question Was Of Payment To A Non-Resident By Way Of Export Commission For Services Rendered Outside India On Which Payments Are Remitted Directly Abroad & As Such No Tax Was Required To Be Deducted U/S. 195 Of The Act. The Non-Resident Did Not Have Any Business Connection Or Dependent Agent In India & The Amount Paid Was Not Through Or From Any Property, Asset Or Source Of Income In India. As Such, The Amount Paid Is Not Income Which Is Chargeable Under The Provisions Of The Act & Hence, No Tax Was Deductible Therefrom. 2.4.7 I Am Fortified In The Above View By The Decision Of The Hon'Ble

For Appellant: Shri Hari RahejaFor Respondent: Shri Vivek Batra
Section 143(3)Section 195Section 195(1)Section 9

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘ई’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM आमकय अऩीर सं./ITA Nos.3348,3349&5445/Mum/2014 (नििाारण वषा / Assessment Year :2009-10, 2010-11 & 2011-12) ACIT-16(3), Mumbai-400007 Vs. M/s S.K.Age Exports, 3-A, Shivsagar Estate, Dr. Annie Besant Road, Worli, Mumbai-400018 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAAFS 4534 R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by : Shri Vivek Batra ननधाारयती की ओर से /Assessee by : Shri Hari Raheja सुनवाई की तायीख / Date of Hearing :…

DCIT, Bangalore vs. M/S Sjs Enterprises Pvt. Ltd., Bangalore

In the result, the Revenue’s appeal is dismissed

ITA 680/BANG/2014[2009-10]Status: DisposedITAT Bangalore28 Dec 2015AY 2009-10

Bench: Smt. Asha Vijayaraghavan & Shri Abraham P. Georgeassessment Year : 2009-10

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Assessment year : 2009-10 The Deputy Commissioner of Vs. M/s. SJS Enterprises Pvt. Ltd., Income Tax, No.1, Thalaghattapura, Circle 12(3), Kanakapura Main Road, Bangalore. Bangalore – 560 062. PAN: AAJCS 0794B APPELLANT RESPONDENT Assessment year : 2009-10 M/s. SJS Enterprises Pvt. Ltd., Vs. The Deputy Commissioner of Bangalore – 560 062. Income Tax, PAN: AAJCS 0794B Circle 12(4), Bangalore. APPELLANT RESPONDENT Revenue by : Shri Sunil Kumar Agarwala, Jt. CIT…

Sjs Enterprises Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, the Revenue’s appeal is dismissed

ITA 660/BANG/2014[2009-10]Status: DisposedITAT Bangalore28 Dec 2015AY 2009-10

Bench: Smt. Asha Vijayaraghavan & Shri Abraham P. Georgeassessment Year : 2009-10

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Assessment year : 2009-10 The Deputy Commissioner of Vs. M/s. SJS Enterprises Pvt. Ltd., Income Tax, No.1, Thalaghattapura, Circle 12(3), Kanakapura Main Road, Bangalore. Bangalore – 560 062. PAN: AAJCS 0794B APPELLANT RESPONDENT Assessment year : 2009-10 M/s. SJS Enterprises Pvt. Ltd., Vs. The Deputy Commissioner of Bangalore – 560 062. Income Tax, PAN: AAJCS 0794B Circle 12(4), Bangalore. APPELLANT RESPONDENT Revenue by : Shri Sunil Kumar Agarwala, Jt. CIT…

Gujarat Reclaim & Rubber Products v. ACIT (35 Taxmann.com 587) — Cited in 12 Judgments | BharatTax