India (P) Ltd. v. DCIT

138 Taxmann.com 188Income Tax Appellate Tribunal2022#5632 most cited

What is India (P) Ltd. v. DCIT authority for?

Sales commission paid to overseas agents for enabling sales is not taxable in India, and therefore, TDS is not applicable, even if the service provider is technically qualified.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2024.

Also referred to as

iRunway India (P) Ltd vs DCIT · export commission · overseas agents · TDS not applicable · enabling sale · sales commission · section 9(1)(vii) · section 195 · international taxation

Also reported as

96 ITD 22792 TTJ 625

Sections most often in play

Section 9(1)(vii)Section 147Section 40(a)(i)Section 143(3)Section 148Section 195Section 36(1)(vii)Section 37(1)

Issues it is cited on

section 2(15a)section 17(2)(iiia)section 17(2)tds on commissionsection 2(24)(xviii)waiver of loanfees for included servicessection 133a(2a)section 43(6)opening wdvsection 9(1)(vii)section 40(a)(i)

Judgments citing India (P) Ltd. v. DCIT

Deputy Commissioner of Income Tax, Circle -1(1)(1), Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1229/BANG/2024[2018-19]Status: DisposedITAT Bangalore15 Oct 2024AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1226/BANG/2024[2017-18]Status: DisposedITAT Bangalore15 Oct 2024AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

Deputy Commissioner of Income Tax-Circle-1(1)(1), Bangalore., Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1196/BANG/2024[2016-17]Status: DisposedITAT Bangalore15 Oct 2024AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

In the result, both the appeals of the assessee are partly allowed

ITA 833/BANG/2024[2014-15]Status: DisposedITAT Bangalore10 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

In the result, both the appeals of the assessee are partly allowed

ITA 832/BANG/2024[2013-14]Status: DisposedITAT Bangalore10 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

Ind Swift Laboratories Ltd., Chandigarh vs. DCIT, Circle 1(1), Chandigarh

In the result, the appeal is allowed, as indicated

ITA 350/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh04 Jun 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri T.N.Singla, C.AFor Respondent: Shri Rohit Sharma, CIT-DR
Section 250Section 35Section 35(1)Section 35(1)(i)Section 35(2)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 350/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 Ind Swift Laboratories Ltd., The DCIT, बनाम 850, NAC, Mani Majra, Circle 1(1), VS Chandigarh. Chandigarh. "थायी लेखा सं./PAN /TAN No: AAACI6306G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri T.N.Singla, C.A. राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date of Hearing : 08.05.2024 उदघोषणा क" तार"…

M/S Coastal Energen Private Limited, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, the appeal stand dismissed

ITA 1483/CHNY/2023[2017-18]Status: DisposedITAT Chennai22 Mar 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1481/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16) & आयकरअपील सं./ Ita No.1482/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ Ita No.1483/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) M/S. Coastal Energen Private Limited Acit बनाम No.5, Bhuhari Building, Moores Road, Central Circle-1(1), / Vs. Egmore, Chennai-600 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcc-0886-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B. Ramakrishnan (Ca)- Ld. Ar " थ"कीओरसे/Respondent By : Shri N. Balakrishnan (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Final Hearing : 14-03-2024 घोषणाकीतारीख /Date Of Pronouncement : 22-03-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2017-18 Arise Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai [Cit(A)] Dated 31-10-2023 In The Matter Of Separate Assessments Framed By Ld. Assessing Officer [Ao]

For Appellant: Shri B. Ramakrishnan (CA)- Ld. ARFor Respondent: Shri N. Balakrishnan (CIT)-Ld. DR
Section 132Section 143(3)Section 153ASection 32Section 43(6)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1481/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16) & आयकरअपील सं./ ITA No.1482/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ ITA No.1483/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) M/s. Coastal Energen Private Limited ACIT बनाम No.5, Bhuhari Building, Moores Road, Central Circle-1(1), / Vs. Egmore, Chennai-600…

M/S Coastal Energen Private Limited, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, the appeal stand dismissed

ITA 1482/CHNY/2023[2016-17]Status: DisposedITAT Chennai22 Mar 2024AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1481/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16) & आयकरअपील सं./ Ita No.1482/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ Ita No.1483/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) M/S. Coastal Energen Private Limited Acit बनाम No.5, Bhuhari Building, Moores Road, Central Circle-1(1), / Vs. Egmore, Chennai-600 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcc-0886-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B. Ramakrishnan (Ca)- Ld. Ar " थ"कीओरसे/Respondent By : Shri N. Balakrishnan (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Final Hearing : 14-03-2024 घोषणाकीतारीख /Date Of Pronouncement : 22-03-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2017-18 Arise Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai [Cit(A)] Dated 31-10-2023 In The Matter Of Separate Assessments Framed By Ld. Assessing Officer [Ao]

For Appellant: Shri B. Ramakrishnan (CA)- Ld. ARFor Respondent: Shri N. Balakrishnan (CIT)-Ld. DR
Section 132Section 143(3)Section 153ASection 32Section 43(6)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1481/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16) & आयकरअपील सं./ ITA No.1482/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ ITA No.1483/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) M/s. Coastal Energen Private Limited ACIT बनाम No.5, Bhuhari Building, Moores Road, Central Circle-1(1), / Vs. Egmore, Chennai-600…

M/S Coastal Energen Private Limited, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, the appeal stand dismissed

ITA 1481/CHNY/2023[2015-16]Status: DisposedITAT Chennai22 Mar 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1481/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16) & आयकरअपील सं./ Ita No.1482/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ Ita No.1483/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) M/S. Coastal Energen Private Limited Acit बनाम No.5, Bhuhari Building, Moores Road, Central Circle-1(1), / Vs. Egmore, Chennai-600 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcc-0886-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B. Ramakrishnan (Ca)- Ld. Ar " थ"कीओरसे/Respondent By : Shri N. Balakrishnan (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Final Hearing : 14-03-2024 घोषणाकीतारीख /Date Of Pronouncement : 22-03-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2017-18 Arise Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai [Cit(A)] Dated 31-10-2023 In The Matter Of Separate Assessments Framed By Ld. Assessing Officer [Ao]

For Appellant: Shri B. Ramakrishnan (CA)- Ld. ARFor Respondent: Shri N. Balakrishnan (CIT)-Ld. DR
Section 132Section 143(3)Section 153ASection 32Section 43(6)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1481/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16) & आयकरअपील सं./ ITA No.1482/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ ITA No.1483/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) M/s. Coastal Energen Private Limited ACIT बनाम No.5, Bhuhari Building, Moores Road, Central Circle-1(1), / Vs. Egmore, Chennai-600…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 946/BANG/2023[2015-16]Status: DisposedITAT Bangalore19 Jan 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 945/BANG/2023[2014-15]Status: DisposedITAT Bangalore19 Jan 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 944/BANG/2023[2013-14]Status: DisposedITAT Bangalore19 Jan 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

ITA 943/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Jan 2024AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri Narendra Kumar JainFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 The Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bangalore. APPELLANT M/s. Algonomy Software Pvt. Ltd. (formerly known as Manthan Software Services Pvt. Ltd.), No. 40/4, First Floor, Lavelle Road, Vs. Bangalore. Karnataka – 560 001 PAN: AADCM7750M RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) Assessee by : Shri Narendra Kumar Jain, Advocate Revenue…

M/S. Microsoft Corporation (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result ITA No. 26/Del/14 preferred by the revenue and SCO No

ITA 2529/DEL/2014[2009-10]Status: DisposedITAT Delhi22 Jun 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charya.Y. 2009-10

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘I-1’, NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER A.Y. 2009-10 DCIT, Circle 6(1) Microsoft Corporation India New Delhi vs. Pvt.Ltd. F-40, NDSE Part 1 New Delhi 110 049 PAN: AAACM5586C C.O.No.375/Del/2014 (In ITA No. 1206/Del/2014) A.Y. 2009-10 Microsoft Corporation India DCIT, Circle 6(1) New Delhi Pvt.Ltd. vs. New Delhi 110 049 A.Y. 2009-10 Microsoft Corporation India DCIT, Circle 6(1) New Delhi Pvt.Ltd. vs. New Delhi 110 049 (Appellant) (Respondent) Assessee by Sh. Nageswar Rao, Adv. Depart…

DCIT, New Delhi vs. M/S. Microsoft Corporation India Pvt. Ltd., New Delhi

In the result ITA No. 26/Del/14 preferred by the revenue and SCO No

ITA 1206/DEL/2014[2009-10]Status: DisposedITAT Delhi22 Jun 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charya.Y. 2009-10

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘I-1’, NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER A.Y. 2009-10 DCIT, Circle 6(1) Microsoft Corporation India New Delhi vs. Pvt.Ltd. F-40, NDSE Part 1 New Delhi 110 049 PAN: AAACM5586C C.O.No.375/Del/2014 (In ITA No. 1206/Del/2014) A.Y. 2009-10 Microsoft Corporation India DCIT, Circle 6(1) New Delhi Pvt.Ltd. vs. New Delhi 110 049 A.Y. 2009-10 Microsoft Corporation India DCIT, Circle 6(1) New Delhi Pvt.Ltd. vs. New Delhi 110 049 (Appellant) (Respondent) Assessee by Sh. Nageswar Rao, Adv. Depart…

N. Jamnadas & Co., Mumbai vs. DCIT Cen Cir 39, Mumbai

In the result, the appeals are allowed

ITA 4055/MUM/2016[1997-98]Status: DisposedITAT Mumbai27 Apr 2018AY 1997-98

Bench: Shri Sandeep Gosain () & Shri N.K. Pradhan () Assessment Year: 1997-98 & Assessment Year: 1998-99 N. Jamnadas & Co., The Deputy Commissioner Of 16, Bank Street, Fort, Income Tax, Central Circle- Vs. Mumbai-400001. 6(4), Room No. 1925, 19Th Floor Air India Building Nariman Point, Mumbai-400021. Pan No. Aaccfn8427G (Appellant) (Respondent) Assessee By : Dr. Y.P. Trivedi, Ar Revenue By : Mr. Ram Tiwari, Dr Date Of Hearing : 24/04/2018 Date Of Pronouncement: 27/04/2018

For Appellant: Dr. Y.P. Trivedi, ARFor Respondent: Mr. Ram Tiwari, DR
Section 271(1)(c)Section 274Section 37

…nditure but that of the principals and same could not be disallowed. 5 The Ld. CIT (A) erred in the facts and circumstances of the case in not accepting appellant's contention that the ratio of judgement as in the case of APL (India) Pvt. Ltd. v/s DCIT (Mum), 96 ITD 227 was applicable in appellant's case and on the basis to consider above expenses of Rs.18,46,151/-as being incurred on behalf of the principals. 6 The Ld. CIT (A) erred in not appreciating that in similar cases, like APL (I) Pvt. Ltd. and New Dholera Shipping Co. no penalty proceedings were N. Jamnadas & Co. estimation of the possible disallowance w…

M/S Vestergaard Asia Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 6670/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Nov 2017AY 2011-12

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

Section 143(3)Section 144CSection 144C(5)Section 234BSection 271(1)(c)Section 92C

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘I-1’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 6670/Del./2015 Assessment Year: 2011-12 Vestergaard Asia Pvt. Ltd., vs. DCIT, Circle 26(2), 302, Ractangle One Bldg., New Delhi. D-4, Saket, New Delhi. PAN - AACCV2729E (Appellant) (Respondent) Appellant by Sh. G.C. Srivastava, Advocate Respondent by Sh. Amrender Kumar, CIT/DR & Sh. Kumar Pranav, Sr. DR Date of Hearing 16.10.2017 Date of Pronouncement 30.11.2017 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order u/…

M/S. Teradata India Private Limited, Gurgaon vs. DCIT, Gurgaon

In the result ground No. 6 of the appeal of the assessee is allowed with above direction

ITA 1833/DEL/2014[2009-10]Status: DisposedITAT Delhi11 May 2017AY 2009-10

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiteradata India Pvt. Ltd, Vs. Dcit, Unit No. 304, 3Rd Floor, Tower- Circle-Ii, 4A, Gurgaon Gurgaon Pan: Aacct6715A (Appellant) (Respondent)

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Neeraj Kumar
Section 10ASection 143(3)(ii)Section 92C

…Teradata India Private Limited V DCIT ITA No 1833/Del/2014 AY 2009-10 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”: NEW DELHI BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Teradata India Pvt. Ltd, Vs. DCIT, Unit No. 304, 3rd Floor, Tower- Circle-II, 4A, Gurgaon Gurgaon PAN: AACCT6715A (Appellant) (Respondent) Assessee by : Shri Percy Pardiwala, Senior Advocate Shri Bharat Jonarthnan, Advocate Revenue by: Shri Neeraj Kumar, Senior Departmental representative Date of Hearing 08/03/2017 Date of pronouncement 11/05/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This i…

Stone Shippers, Mumbai vs. Addl CIT (ACIT ) RG 12(3), Mumbai

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

ITA 3918/MUM/2012[2008-09]Status: DisposedITAT Mumbai26 Apr 2016AY 2008-09

Bench: Shri C. N Prasad, Jm & Shri Rajesh Kumar, Am आयकर अपील सं./I.T.A. Nos. 3454 & 3455/Mum/2011 ("नधा"रण वष" / Assessment Year: 2004-05 & 2005-06 ) M/S. Stone Shippers Additional Commissioner Of बनाम/ 117 Jolly Maker Chambers Iii, Income Tax (Acit), Nariman Point, Range 12(3), Vs. Mumbai-400 021. Mumbai. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aakfs 7395C (अपीलाथ" /Appellant) (""यथ" / Respondent) :

Section 133ASection 143(2)Section 143(3)Section 148

…ssed. 4. The issue raised by the assessee in ground no.2 is that, the CIT(A) failed to restrict the disallowance up to 25% of unsupported cash expenses in terms of ratio laid down by the decisions of ITAT in the cases of ‘A.P.L (India) (P.) Ltd. vs. DCIT’ (96 ITD 227) (Mum) and Corrosion ‘Roadlines vs. DCIT’ (92 TTJ 625) (Pune), whereas, the actual disallowance was much higher. 4.1. We have heard the rival submissions and contentions and perused the relevant material on record. After hearing the ld. Counsel and ld. DR, we find that 9 ITA Nos. 3454-56 &2372/M/11 &3918/M/2012(A.Y. 2004-09) M/s. Stone Shippers…

Stone Shippers, Mumbai vs. Addl CIT RG 12(3), Mumbai

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

ITA 3456/MUM/2011[2007-08]Status: DisposedITAT Mumbai26 Apr 2016AY 2007-08

Bench: Shri C. N Prasad, Jm & Shri Rajesh Kumar, Am आयकर अपील सं./I.T.A. Nos. 3454 & 3455/Mum/2011 ("नधा"रण वष" / Assessment Year: 2004-05 & 2005-06 ) M/S. Stone Shippers Additional Commissioner Of बनाम/ 117 Jolly Maker Chambers Iii, Income Tax (Acit), Nariman Point, Range 12(3), Vs. Mumbai-400 021. Mumbai. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aakfs 7395C (अपीलाथ" /Appellant) (""यथ" / Respondent) :

Section 133ASection 143(2)Section 143(3)Section 148

…ssed. 4. The issue raised by the assessee in ground no.2 is that, the CIT(A) failed to restrict the disallowance up to 25% of unsupported cash expenses in terms of ratio laid down by the decisions of ITAT in the cases of ‘A.P.L (India) (P.) Ltd. vs. DCIT’ (96 ITD 227) (Mum) and Corrosion ‘Roadlines vs. DCIT’ (92 TTJ 625) (Pune), whereas, the actual disallowance was much higher. 4.1. We have heard the rival submissions and contentions and perused the relevant material on record. After hearing the ld. Counsel and ld. DR, we find that 9 ITA Nos. 3454-56 &2372/M/11 &3918/M/2012(A.Y. 2004-09) M/s. Stone Shippers…