ITO v. Dr. Willmar Schwabe India (P) Ltd.

95 TTJ 53Income Tax Appellate Tribunal2005#4496 most cited

What is ITO v. Dr. Willmar Schwabe India (P) Ltd. authority for?

Reimbursement of expenses that do not constitute income chargeable to tax under the Income Tax Act is not subject to withholding tax (TDS). Payments made solely for reimbursement of actual expenses incurred by a third party are not taxable income.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

ITO v. Dr. Willmar Schwabe India (P) Ltd. · reimbursement of expenses · not income · no TDS · section 195 · section 201(1A) · section 40(a)(i) · actual expenses

Also reported as

3 SOT 71

Sections most often in play

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

Issues it is cited on

section 4(2)section 4(1)section 191 section 2(28a)principal officer section 192 interest on securities section 9(1)(vii)section 194a section 201(1a)fees for technical services section 195

Judgments citing ITO v. Dr. Willmar Schwabe India (P) Ltd.

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, 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

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5305/Mum/2024 (A.Y: 2016-17) ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5357/Mum/2024 (A.Y: 2018-19) ITA No. 5356/Mum/2024 (A.Y: 2019-20) ITA No. 5354/Mum/2024 (A.Y: 2020-21) KD Lite Developers Pvt Ltd Vs. DCIT, TDS CTS No. 470 (PT), NG Acharya Nagar, off Eastern Express Highway, Swastik Park, Chembur – 400071. Circle 1(3) Room No. 420, 4th Floor, MTNL TE Bldg Pedder Road, PAN/…

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

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5305/Mum/2024 (A.Y: 2016-17) ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5357/Mum/2024 (A.Y: 2018-19) ITA No. 5356/Mum/2024 (A.Y: 2019-20) ITA No. 5354/Mum/2024 (A.Y: 2020-21) KD Lite Developers Pvt Ltd CTS No. 470 (PT), NG Acharya Nagar, off Eastern Express Highway, Swastik Park, Chembur – 400071. Vs. DCIT, TDS Circle 1(3) Room No. 420, 4th Floor, MTNL TE Bldg Pedder Road,…

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

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5305/Mum/2024 (A.Y: 2016-17) ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5357/Mum/2024 (A.Y: 2018-19) ITA No. 5356/Mum/2024 (A.Y: 2019-20) ITA No. 5354/Mum/2024 (A.Y: 2020-21) KD Lite Developers Pvt Ltd Vs. DCIT, TDS CTS No. 470 (PT), NG Acharya Nagar, off Eastern Express Highway, Swastik Park, Chembur – 400071. Circle 1(3) Room No. 420, 4th Floor, MTNL TE Bldg Pedder Road, Cumb…

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

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5356/Mum/2024 (A.Y: 2019-20) KD Lite Develpers Pvt Ltd Vs. DCIT, TDS Circle 1(3) CTS No. 470 (PT), NG Room No. 420, 4th Acharya Nagar, off Eastern Floor, MTNL TE Bldg Express Highway, Swastik Pedder Road, Park, Chembur – 400071. Cumballa Hill, Mumbai. PAN/GIR No. MUMK22845E (Applicant) (Respondent) Assessee by Shri Vimal Punmiya Revenue by S…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, 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

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5356/Mum/2024 (A.Y: 2019-20) KD Lite Develpers Pvt Ltd Vs. DCIT, TDS Circle 1(3) CTS No. 470 (PT), NG Room No. 420, 4th Acharya Nagar, off Eastern Floor, MTNL TE Bldg Express Highway, Swastik Pedder Road, Park, Chembur – 400071. Cumballa Hill, Mumbai. PAN/GIR No. MUMK22845E (Applicant) (Respondent) Assessee by Shri Vimal Punmiya Revenue by S…

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

…dated 10.04.2012 has also held that reimbursement of expenses not having the character of income chargeable to tax under the provisions of the IT Act cannot be subject to withholding of tax. > Decision in case of ITO VsDr. Wilmar Schwabe India (P) Ltd. [2005] 95 TTJ 53 (Del) wherein, "one of the issues before the Hon. Bench of the Tribunal, was TDS in respect of reimbursement of conveyance expenses. As per agreement between the assessee company and lndochem Techno Consultants Ltd, a vehicle was to be provided by the assessee company to the said consultant for attending to its work and thus, the assessee company w…

THE DCIT, CIRCLE-3(1) (TDS), VIJAYAWADA vs. M/S SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD., TIRUPATHI

The appeal of the assessee is dismissed

ITA 452/VIZ/2010[2008-09]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452-454/Viz/2010 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Southern Power Circle-3(1) (Tds) Distribution Company Of Vijayawada A.P.Limited Behind Srinivasa Kalyana Mandapam Kesavavayana Gunta Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.1217/H/2010,517/Viz/2019 &518/Viz/2019 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) M/S Southern Power Distribution Vs. Dy.Commissioner Of Company Of A.P.Limited Income Tax Behind Srinivasa Kalyana Mandapam Circle-3(1) (Tds) Kesavavayana Gunta Vijayawada Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.P.Rama Swami, Ar सुिवधई की तधरीख / Date Of Hearing : 04.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

For Appellant: Shri C.P.Rama Swami, ARFor Respondent: Shri D.K.Sonowal, CIT DR

Section 133ASection 194ISection 201(1)

…Parasrampuria Synthetics Ltd. [2002J 253 ITR 274 (SC) (para 25) Continental Construction Ltd. v. CIT [1%2J 195 ITR 81 (SC) (para 14) Hindustan Coca Cola Beverage P. Ltd. v. CIT [2007J 293 ITR 226 (SC) (para 18) ITO v. Dr. Willmar Schwabe India P. Ltd. [2005] 3 SOT 71 (Delhi) (para) Medi Assist India TPA P. Ltd. v. Deputy CIT (TS) [2010] 324 ITR 356 (Karn) (paras 21, 22) Singapore Airlines Ltd. v. ITO [2006] 7 SOT 84 (Chennai) (para 14) Skycell Communications Ltd v. Deputy CIT [2001] 251 ITR 53 (Mad) (paras 13, 14, 23, 24,25) Therefore respectfully following the view taken by the coordinate Bench of ITAT, we ho…

BGS SGS SOMA JOIN VENTURE,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(1), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 559/HYD/2018[2012-13]Status: DisposedITAT Hyderabad12 Jun 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Bgs Sgs Soma Joint Vs. Dy. Commissioner Of Venture, Hyderabad. Income-Tax, Circle – 14(1), Hyderabad Pan – Aaaab 3714F Appellant Respondent Assessee By: Shri V. Raghavendra Rao Revenue By: Shri Dinesh Paduchuri Date Of Hearing: 16/05/2019 Date Of Pronouncement: 12/06/2019 O R D E R

For Appellant: Shri V. Raghavendra RaoFor Respondent: Shri Dinesh Paduchuri

Section 143(1)Section 143(2)Section 40

…as reimbursements are concerned. 4 I.T.A. No. 559/Hyd/18 BGS SGS Soma Joint Venture, Hyd. 5. Reliance by A.O on the decisions in the case of Om Satya Exim Pvt Ltd vs. ITO (ITA No. 1335/ Ahd/2010 dated 13.05.2011 and ITO Vs. Dr William India (P) Ltd [2005] 3 SOT 71 (ITAT) (Delhi) is misplaced as what fell for consideration were separate bills. Similar are the facts in the case of CIT Vs. Consumer Marketing (India(P) Ltd [2015] 64 taxmann.com 16 (Guj). They are not cases where any composite invoices fell for consideration nor of reimbursements. As regards the observations of the supreme court in the case of Ass…

DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. AMOL DICALITE LTD.,, AHMEDABAD

In the result the appeal of the Revenue is dismissed

ITA 539/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2008-09

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 539/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 And आयकर अपील सं./ITA No. 1246/AHD/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad PAN : AABCA2807K (Applicant) (Respondent) : Revenue by Ms. Sonia Kumar, Sr. DR Assessee by : Shri S.N. Soparkar, A.R. सुनवाई क" तार"ख/Date of Hearing : 29/01/2019 घो…

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. AMOL DICALITE LTD.,, AHMEDABAD

In the result the appeal of the Revenue is dismissed

ITA 1246/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2010-11

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 539/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 And आयकर अपील सं./ITA No. 1246/AHD/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad PAN : AABCA2807K (Applicant) (Respondent) : Revenue by Ms. Sonia Kumar, Sr. DR Assessee by : Shri S.N. Soparkar, A.R. सुनवाई क" तार"ख/Date of Hearing : 29/01/2019 घो…

INCOME TAX OFFICER, WARD-17(2), HYDERABAD vs. FUSOL ADVISORY SERVICES PRIVATE LIMITED , SECUNDERABAD

In the result, appeal of the revenue is dismissed

ITA 1581/HYD/2018[2013-14]Status: DisposedITAT Hyderabad20 Feb 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 Income-Tax Officer, Ward – Vs. Fusol Advisory Services Pvt. 17(2), Hyderabad. Ltd., Secunderabad. Pan – Aabcf1490M (Appellant) (Respondent) Revenue By : Shri Phani Raju Assessee By : Shri M.V. Anil Kumar Date Of Hearing : 07-02-2019 Date Of Pronouncement : 20-02-2019

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri Phani Raju

…THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2013-14 Income-tax Officer, Ward – vs. Fusol Advisory Services Pvt. 17(2), Hyderabad. Ltd., Secunderabad. PAN – AABCF1490M (Appellant) (Respondent) Revenue by : Shri Phani Raju Assessee by : Shri M.V. Anil Kumar Date of hearing : 07-02-2019 Date of pronouncement : 20-02-2019 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal filed by revenue is directed against the order of CIT(A) – 5, Hyderabad, dated 11/05/2018 for AY 2013-14 wherein the re…

DCIT, CIRCLE-2, TDS, KOLKATA, KOLKATA vs. M/S. MANAKSIA LIMITED, KOLKATA

ITA 92/KOL/2015[2012-2013]Status: DisposedITAT Kolkata12 Oct 2018AY 2012-2013

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 194CSection 194JSection 201(1)

…pportunities to examine these reimbursements component during remand proceedings by the CIT(A). Various judicial precedent CIT vs. Opera Global (P) Ltd. 109 DTR 121 (Del) as well as tribunal’s in Income Tax Officer vs. Dr. Willmar Schwabe India (P) Ltd [2005] 95 TTJ 53 (Del); ACIT vs. Dakshin Haryana Bijli Vitran Nigam Ltd. 59 SOT 133 (Del); Nature Bio Foods Ltd. vs. ACIT 35 CCH 384 (Del); ACIT Vs. Galaxy Exports 36 CCH 326 (Jdh) Mamta Machinery Pvt. Ltd. vs. DCIT 37 CCH 376 (Ahd) and Madhu Mehta vs. DCIT 48 ITR (trib) 246 (Mum) ITA No. 2137/Kol/2014 & 92/Kol//2015 A.Y.2012-13 DCIT Cir-2 TDS Kol Vs. M/s Manaksia…

M/S. MANAKSIA LTD.,KOLKATA vs. ITO, WARD-58(3) (TDS), KOLKATA, KOLKATA

ITA 2137/KOL/2014[2012-2013]Status: DisposedITAT Kolkata12 Oct 2018AY 2012-2013

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 194CSection 194JSection 201(1)

…pportunities to examine these reimbursements component during remand proceedings by the CIT(A). Various judicial precedent CIT vs. Opera Global (P) Ltd. 109 DTR 121 (Del) as well as tribunal’s in Income Tax Officer vs. Dr. Willmar Schwabe India (P) Ltd [2005] 95 TTJ 53 (Del); ACIT vs. Dakshin Haryana Bijli Vitran Nigam Ltd. 59 SOT 133 (Del); Nature Bio Foods Ltd. vs. ACIT 35 CCH 384 (Del); ACIT Vs. Galaxy Exports 36 CCH 326 (Jdh) Mamta Machinery Pvt. Ltd. vs. DCIT 37 CCH 376 (Ahd) and Madhu Mehta vs. DCIT 48 ITR (trib) 246 (Mum) ITA No. 2137/Kol/2014 & 92/Kol//2015 A.Y.2012-13 DCIT Cir-2 TDS Kol Vs. M/s Manaksia…

SHRI DILIP KUMAR NAYAK,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

In the result, appeal of the assessee is partly allowed for

ITA 86/CTK/2017[2010-11]Status: DisposedITAT Cuttack05 Sept 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: Sri P.K.Mishra, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

…plication, when bills are raised separately for reimbursement of expenses. P a g e 18 | 25 ITA No. 86/CT K/ 2017 Asse ssment Year : 20 10- 201 1 a. Hon. Jurisdictional (Delhi) Bench of ITAT in the case of “ITO Vs. Dr. Willmar Schwabe India (P.) Ltd. [2005] 3 SOT 71 (Delhi). b. Hon. Rajkot Bench of ITAT in the case of DCIT Vs. Choice Sanitary Industries [2011] 9 taxmann.com 120 (Rajkot). 6.5. The Tribunal Bench of the Rajkot in the case of DCIT Vs. Choice Sanitary Industries (supra) held that: “We have considered the rival submissions and gone through the material placed before us. The ld. DR relied upon the…

THE ASST. CIT,, GUNTUR vs. M/S. BEST INDIA YOBACCO SUPPLIERS PVT.LTD,, GUNTUR

In the result appeal of the revenue is allowed for statistical purpose

ITA 238/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam08 Aug 2018AY 2011-2012

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.238/Viz/2017 (धििाारण िर्ा/Assessment Year:2011-12) Acit Vs. M/S Best India Tobacco Circle-1(1) Suppliers Pvt. Ltd. Guntur D.No.9-11-1, Kothapet Guntur [Pan :Aaacb9184B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co.No.59/Viz/2017 (Arising Out Of I.T.A.No.238/Viz/2017) (धििाारण िर्ा/Assessment Year:2011-12) M/S Best India Tobacco Acit Suppliers Pvt. Ltd. Circle-1(1) D.No.9-11-1, Kothapet Guntur Guntur [Pan :Aaacb9184B]

For Respondent: Shri V.Appala Raju, DR

Section 194Section 194C(6)Section 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.238/Viz/2017 (धििाारण िर्ा/Assessment Year:2011-12) ACIT Vs. M/s Best India Tobacco Circle-1(1) Suppliers Pvt. Ltd. Guntur D.No.9-11-1, Kothapet Guntur [PAN :AAACB9184B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) CO.No.59/Viz/2017 (arising out of I.T.A.No.238/viz/2017) (धििाारण िर्ा/Assessment Year:2011-1…

GRANITE SERVICES INTERNATIONAL INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 740/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jun 2018AY 2012-13

Bench: Sh. R. K. Panda & Sh. Sudhanshu Srivastavaassessment Year: 2012-13 M/S. Granite Services Dcit International India Private Vs Circle-10(2), Limited, Building No.7A, New Delhi 5Th Floor, Dlf Cyber City, Phase-Iii, Sector -25A, Gurgaon-122002 Pan Aaccg3374Q (Appellant) (Respondent)

Section 143Section 144CSection 92Section 92C

…E GmbH [2009] 26 DTR 289 (Mumbai ITAT): [2010] 1 ITR 614 (Mumbai) (7) Nathpa Jhakri Joint Venture vs. ACIT [2010] 5 ITR 75 (Mumbai ITAT) (8) Coca-Cola India Inc. vs. Addl. CIT [2006] 7 SOT 224 (Delhi ITAT) (9) ITO vs. Dr. Willmar Schwabe India (P) Ltd. [2005] 95 TTJ 53 (Delhi ITAT) 33. He accordingly submitted that reimbursement of Travel and conveyance expenses by the assessee to Granite USA does not warrant any tax deduction under section 195 of the Act. Since the amount as such is not chargeable to tax in India, disallowance under section 40(a)(i) of the Act is uncalled for. 34. Without prejudice to the afores…

MEHTA EXPORTS,MUMBAI vs. ADDL CIT RG 20(2), MUMBAI

In the result, appeals filed by the assessee are allowed, for

ITA 7394/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jun 2018AY 2007-08

Bench: Shri Joginder Singh() & Shri G Manjunatha ()

Section 143(3)Section 194CSection 40Section 40a

…t appreciating that the said payments were made towards the bills for reimbursement of actual expenses incurred by the Clearing and Forwarding Agents and therefore, were directly covered by the judgement rendered in case of Dr. Willmar Schwabe India Pvt. Ltd. 95 TTJ 53 (Del). 3. The learned commissioner of Income Tax (Appeals) erred in disallowing total amount when the bills were already paid during the financial year and hence the maximum disallowance if any should be restricted to the extent of amounts outstanding as at 31-3-2007” 2. The brief facts of the case are that the assessee is a partnership firm enga…

KULODAY TECHNOPACK P. LTD,MUMBAI vs. ITO 8(2)(2), MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3300/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 3300/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No. 2423/Mum/2014 (नििाारण वर्ा / Assessment Year : 2010-11)

For Appellant: Shri. M. SubramanianFor Respondent: Shri Rajesh Kumar Yadav,DR

Section 143(3)Section 154Section 172Section 172(1)Section 194CSection 195Section 40

…source provisions under the 1961 Act:- Sr. No Description 1. Pri. CIT v. Consumer Marketing (India) P. Ltd. [2015] 64 Taxmann.com 16 (Gujarat) 2. CIT v. Opera Global P. Ltd [2014] 52 Taxmann.com 299 (Delhi) 3. ITO v. Dr. Willmar Schwabe India P. Ltd. [2005] 3 SOT 71 (DELHI) 4. Om Satya Exim P. Ltd v. ITO 5. ACIT v. P.P overseas 15. The Ld. D.R on the other hand submitted on this issue that assessee has not deducted income-tax at source on clearing and forwarding charges paid to the shipping agency on import of the goods and even the parties to whom payments were made have not deducted income-tax at source on th…

ITO, NEW DELHI vs. M/S. ORGANIZING COMMITTEE HERO HONDA FIH WORLD CUP, NEW DELHI

In the result, the appeal of the assessee is allowed in part for

ITA 3739/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Sept 2017AY 2010-11

Bench: Shri N.K. Saini & Shri K.N. Charry

…oes not arise and consequently the disallowance made by the AO is wrong. For this principle Ld. CIT (A) relied upon the decisions reported in GE India Technology Centre Pvt. Ltd. vs. CIT (2010) 327 ITR 446 (SC), ITO vs. Dr. Willmar Schwabe India Ltd. (2005) 95 TTJ 53 (Del) and also M/s C U Inspections India Pvt. Ltd. vs. DCIT (2013) 142 ITD 761 (Mum)(Trib). There is no denial of fact from the Revenue as to the nature of the payments by the assessee to M/s Commune Market & Events Pvt. Ltd. and M/s FIH. M/s FIH made the payment of Rs. 8,09,545/- directly to M/s 7 Commune Market & Events Pvt. Ltd. outside Indi…

MRS SARLA BHAIYA,KOLKATA vs. ITO, WD-36(3), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed for statistical purpose

ITA 1335/KOL/2014[2008-2009]Status: DisposedITAT Kolkata12 May 2017AY 2008-2009

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2008-09

Section 143(3)Section 194CSection 194JSection 40

…learing charges represent the reimbursement of the expense and on reimbursement there is no need to deduct the TDs. The assessee in support her claim has relied on the order of ITAT Delhi Bench in the case of ITO vs. Dr. Willmar Schwabe India Pvt. Ltd. (2005) 3 SOT 71. However, AO disregarded the claim of assessee by observing that the aforesaid decision was delivered under the provision of Sec. 194J of the Act and the instant case relates to the provision of Sec. 194C of the Act. Accordingly, AO disallowed the claim of assessee and added to the total income of assessee. 4. Aggrieved, assessee preferred an appeal…

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