(i) Zanar Home Collection v. JCIT

68 SOT 184Income Tax Appellate Tribunal2015#12911 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2016 to 2021.

Also reported as

161 ITD 786

Issues it is cited on

captive service provider section 195(1)section 42 section 9(1)(i)section 5(2)working capital adjustment arms length price business connection section 9(1)(vii)section 40(a)(i)section 10a comparable companies

Judgments citing (i) Zanar Home Collection v. JCIT

M/S Tecnotree Convergence Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 3158/BANG/2018[2015-16]Status: DisposedITAT Bangalore15 Dec 2021AY 2015-16

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Srinath Sadanala, Addl.CIT-DR

Section 40Section 9(1)(vii)

…these payments having been made to non-residents for services rendered abroad, they are not taxable in India. In support of these contentions, the learned AR placed reliance on the following judicial pronouncements:- (i) Zanar Home Collection Vs. JCIT (2015) 68 SOT 184 (Bangalore - Trib); and (ii) DCIT Vs. S. R. M. Agro Foods (2016) 161 ITD 786 (Mumbai - Trib). 10.3.2 In the course of hearings before us, the amendments to Section 9 the Act, particularly the Explanations inserted in the Section, came up for discussion. The learned AR for the assessee submitted that the fundamental and primary requirement of Secti…

M/S. Tecnotree Convergence Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 3157/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Dec 2021AY 2014-15

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Srinath Sadanala, Addl.CIT-DR

Section 40Section 9(1)(vii)

M/S. Tecnotree Convergence Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, all the appeals of the assessee are allowed

ITA 3156/BANG/2018[2012-13]Status: DisposedITAT Bangalore15 Dec 2021AY 2012-13

Bench: Shri B.R.Baskaran, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Srinath Sadanala, Addl.CIT-DR

Section 40Section 9(1)(vii)

Tecnotree Convergence Lt D, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1520/BANG/2017[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT

Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…these payments having been made to non-residents for services rendered abroad, they are not taxable in India. In support of these contentions, the learned AR placed reliance on the following judicial pronouncements:- (i) Zanar Home Collection Vs. JCIT (2015) 68 SOT 184 (Bangalore – Trib); and ITA Nos. 1447 and 1448/Bang/2017 ITA Nos. 1519 and 1520/Bang/2017 Page 21 of 45 (ii) DCIT Vs. S. R. M. Agro Foods (2016) 161 ITD 786 (Mumbai – Trib). 10.3.2 In the course of hearings before us, the amendments to Section 9 the Act, particularly the Explanations inserted in the Section, came up for discussion. The learned AR…

Tecnotree Convergence Lt D, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1519/BANG/2017[2010-11]Status: DisposedITAT Bangalore03 Jul 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT

Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…these payments having been made to non-residents for services rendered abroad, they are not taxable in India. In support of these contentions, the learned AR placed reliance on the following judicial pronouncements:- (i) Zanar Home Collection Vs. JCIT (2015) 68 SOT 184 (Bangalore – Trib); and ITA Nos. 1447 and 1448/Bang/2017 ITA Nos. 1519 and 1520/Bang/2017 Page 21 of 45 (ii) DCIT Vs. S. R. M. Agro Foods (2016) 161 ITD 786 (Mumbai – Trib). 10.3.2 In the course of hearings before us, the amendments to Section 9 the Act, particularly the Explanations inserted in the Section, came up for discussion. The learned AR…

Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore vs. M/S Tecnotree Convergence Ltd, Gurgaon

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1448/BANG/2017[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT

Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…these payments having been made to non-residents for services rendered abroad, they are not taxable in India. In support of these contentions, the learned AR placed reliance on the following judicial pronouncements:- (i) Zanar Home Collection Vs. JCIT (2015) 68 SOT 184 (Bangalore – Trib); and ITA Nos. 1447 and 1448/Bang/2017 ITA Nos. 1519 and 1520/Bang/2017 Page 21 of 45 (ii) DCIT Vs. S. R. M. Agro Foods (2016) 161 ITD 786 (Mumbai – Trib). 10.3.2 In the course of hearings before us, the amendments to Section 9 the Act, particularly the Explanations inserted in the Section, came up for discussion. The learned AR…

Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore vs. M/S Tecnotree Convergence Ltd, Gurgaon

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1447/BANG/2017[2010-11]Status: DisposedITAT Bangalore03 Jul 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT

Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…these payments having been made to non-residents for services rendered abroad, they are not taxable in India. In support of these contentions, the learned AR placed reliance on the following judicial pronouncements:- (i) Zanar Home Collection Vs. JCIT (2015) 68 SOT 184 (Bangalore – Trib); and ITA Nos. 1447 and 1448/Bang/2017 ITA Nos. 1519 and 1520/Bang/2017 Page 21 of 45 (ii) DCIT Vs. S. R. M. Agro Foods (2016) 161 ITD 786 (Mumbai – Trib). 10.3.2 In the course of hearings before us, the amendments to Section 9 the Act, particularly the Explanations inserted in the Section, came up for discussion. The learned AR…

M/S Balmer Lawries & Co. Ltd., Kolkata vs. Income Tax Officer(It) WD-1(1), Kolkata

In the result, assessee’s appeal stands allowed

ITA 2079/KOL/2014[2012-2013]Status: DisposedITAT Kolkata27 Apr 2016AY 2012-2013

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2012-13 M/S Balmer Lawrie & Co. V/S. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [Pan No. Aabcb 0984 E] Bhawan (Poorva), 2Nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Poddar, Sr-Advocate अपीलाथ" क" ओर से/By Appellant Shri C.P.Bhatia, Jcit-Dr ""यथ" क" ओर से/By Respondent 18-02-2016 सुनवाई क" तार"ख/Date Of Hearing 27-04-2016 घोषणा क" तार"ख/Date Of Pronouncement

Section 195Section 201(1)Section 5(2)(b)

…Court in CIT v. Modern Insulators Ltd. (2014) 369 ITR 138 (Raj), by the Hon’ble Madras High Court in CIT v. Fluidtherm Technology Pvt. Ltd. (2015) 231 Taxman 259 (Mad) and by the Bangalore Bench of the learned Tribunal in Zanav Home Collection v. JCIT (2015) 68 SOT 184 (Bang). 8. Therefore, the law is by now well settled that there is no requirement to deduct any tax at source if the amount paid to non-resident is not chargeable to tax in India. Reliance in this connection is placed inter alia on the decision of the Hon’ble Delhi High Court in Van Oord ACZ India Pvt. Ltd. v. CIT (2010) 323 ITR 130 (Del) and of t…