How many judgments cite India (P) Ltd. v. DCIT?

21 judgments on BharatTax cite India (P) Ltd. v. DCIT (138 Taxmann.com 188), spanning 2016 to 2024.

Which sections of the Income Tax Act does India (P) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 9(1)(vii), Section 147, Section 40(a)(i), Section 143(3), Section 148, Section 195.

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.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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 147 Section 40(a)(i)Section 143(3)Section 148 Section 195 Section 36(1)(vii)Section 37(1)

Issues it is cited on

section 2(15a)section 17(2)(iiia)section 17(2)tds on commission section 2(24)(xviii)waiver of loan fees for included services section 133a(2a)section 43(6)opening wdv section 9(1)(vii)section 40(a)(i)

Judgments citing India (P) Ltd. v. DCIT

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

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

ITA 3454/MUM/2011[2004-05]Status: DisposedITAT Mumbai26 Apr 2016AY 2004-05

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…