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

95 TTJ 53Income Tax Appellate Tribunal2005#4429 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 366,314 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 1961Section 194ASection 2(28A)Section 201(1A)Section 132Section 195Section 201(1)Section 4

Issues it is cited on

section 4(2)section 4(1)section 191section 2(28a)principal officersection 192interest on securitiessection 9(1)(vii)section 194asection 201(1a)fees for technical servicessection 195

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

A.C.I.T Cir - 34, Kolkata. vs. Devendra Kr Dugar, Kolkata

In the result, the appeal of revenue is dismissed

ITA 257/KOL/2013[2009-10]Status: DisposedITAT Kolkata03 Mar 2017AY 2009-10

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Md. Ghayas Uddin, JCIT, Sr. DR `For Respondent: S/Shri S. Jhajharia, FCA & Sujoy Sen, Advocate
Section 143(1)Section 143(2)Section 143(3)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.257/Kol/2013 Assessment Year: 2009-10 Assistant Commissioner of Income-tax Vs. Devendra Kumar Dugar Circle-34, Kolkata. (PAN : ADEPD7349E) (Appellant) (Respondent) Date of hearing: 28.02.2017 Date of pronouncement: 03.03.2017 For the Appellant: Md. Ghayas Uddin, JCIT, Sr. DR ` For the Respondent:S/Shri S. Jhajharia, FCA & Sujoy Sen, Advocate ORDER Per Shri Partha Sarathi Chaudhury,, JM: This appeal by revenue arises out of the order of CIT(A)-XX, Kolkata vide appeal No. 296/C…

ITO, New Delhi vs. M/S Opera Global Pvt. Ltd., New Delhi

The appeal of the Revenue is dismissed

ITA 2926/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Dec 2016AY 2005-06

Bench: Shri J. S. Reddy & Ms. Suchitra Kamblei.T.A .No.-2926/Del/2011 (Assessment Year-2005-06)

Section 40

…on record and has properly disburse and properly allowed the said contentions to the extent stated in the CIT(A)’s order. The assessee also relied upon, reliance is also placed on the following judgments:- • ITO Vs. Dr. Willmar Schwabe India (P.) Ltd. [2005] 3 SOT 71 (Delhi) • Jindal Photo Films Ltd. Vs. ITO [2006] 5 SOT 272 (Delhi) • Whirlpool of India Ltd. Vs. JCIT [2007] 16 SOT 435 (Delhi) Also, assessee has deducted TDS on the commission charges of the agent, is an undisputed fact. Therefore, the addition made by the A.O has been rightly restricted by the CIT(A) to an amount of Rs.53,000/-. 9. The Ld. AR fu…

Lotus Energy (I) Ltd, Mumbai vs. CIT RG 8, Mumbai

In the result, the appeal filed by the assessee in ITA No

ITA 4355/MUM/2011[2006-07]Status: DisposedITAT Mumbai14 Dec 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4355/Mum/2011 ("नधा"रण वष" / Assessment Year : 2006-07) M/S Lotus Energy (India) Commissioner Of Income बनाम/ Ltd., Tax- Range 8, V. 409, Laxmi Plaza, 2 Nd Floor, Aaykar Bhavan, Laxmi Industrial Estate, M.K. Road, Andheri (W), Mumbai. Mumbai -400053. "थायी लेखा सं./Pan : Aabcl6119K (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri R.P. Meena
Section 143(3)Section 263Section 32Section 40

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 4355/Mum/2011 ("नधा"रण वष" / Assessment Year : 2006-07) M/s Lotus Energy (India) Commissioner of Income बनाम/ Ltd., Tax- Range 8, v. 409, Laxmi Plaza, 2 nd floor, Aaykar Bhavan, Laxmi Industrial Estate, M.K. Road, Andheri (W), Mumbai. Mumbai -400053. "थायी लेखा सं./PAN : AABCL6119K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Sanjay Parikh Revenue by : Shri R.P. Meena सुनवाई क" तार"ख /Date o…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero MotoCorp Limited, JCIT, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi PAN: AAACH0812J (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…

ITO 16(3)(4), Mumbai vs. Sucheta Bakul Patkar, Mumbai

ITA 2602/MUM/2013[2009-10]Status: DisposedITAT Mumbai12 Aug 2016AY 2009-10

Bench: S/Shri Rajendra & C.N. Prasadआयकर आयकर अपील अपील संसंसंसं./Ita/2602/Mum/2013,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2009-10 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Income Tax Officer-16 (3)(4) Smt. Sucheta B. Patkar Matru Mandir, Tardeo Road, Jayakar Building, Avantikabai Gokhale Vs. Mumbai-400 007. Street, Opera House Mumbai-400 004. Pan:Aoppp 7947 G (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Kailash Gaikwad-Dr Assessee By: Shri Arvind Sonde & Shri Mathrudev Vasudevan सुनवाई क" तारीख / Date Of Hearing: 18.07.2016 घोषणा क" तारीख / Date Of Pronouncement: 12.08.2016 आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Order,Dtd.28.01.2013,Of The Cit(A)-27,Mumbai,The Assessing Officer(Ao)Has Filed The Present Appeal.Assessee,An Individual,Is Engaged In The Business Of Distribution & Marketing Of Liquor Products,Filed Her Return Of Income On 24.09.2009,Declaring Income Of Rs.9.05 Lakhs.The Ao Completed The Assessment,U/S.143 (3) Of The Act,On 27.12.2011,Determining Her Income At Rs.73.36 Lakhs.

For Appellant: Shri Arvind Sonde &For Respondent: Shri Kailash Gaikwad-DR
Section 133Section 143Section 194HSection 254(1)Section 40

…,that the AO had rightly invoked the provisions of section 194H of the Act.The Authorised Representative(AR) referred to the pages 2, 5, 11 – 13 of the paper book. He relied upon the cases of Modicon Network(P) Ltd.(14 SOT 204), Willmar Schwabe India (P) Ltd.(95 TTJ 53), Nathpa Jhakri Joint Venture (37 SOT 160), Lazard India (P) Ltd. (41 SOT 72), Siemens Aktiongesellschaft (177 Taxman 81), M/s. J.B. Boda & Brothers Pvt. Ltd.(ITA/No.4252/Mum/2009 dt.21.05.2010 AY.2006-07),Karma Energy Ltd. (19 ITR (Trib.)552), Lehman Brothers & Advisors (P) Ltd.(157 ITD 1003) and Om India Trading Co.(P) Ltd.(58 taxmann.com325). 5…

ACIT, New Delhi vs. Shri Dinesh Kumar Mathur, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5623/DEL/2011[2008-09]Status: DisposedITAT Delhi27 Jan 2016AY 2008-09

Bench: Shri Inturi Rama Rao & Smt Suchitra Kamblei.T.A .No.-5623/Del/2011 (Assessment Year-2008-09)

Section 194CSection 194JSection 195Section 40

…the Assessing Officer that there was no element of profit or income in the reimbursement of expenses and hence no liability for deduction of tax arose. The assessee also relied upon the judgment of ITAT Delhi in the case of Dr. Wilmar Schwabe India Pvt. Ltd. (3 SOT 71), wherein the Tribunal held that reimbursement of expenses was not covered under section 194J of the Income Tax Act, 1961 as in that case separate bills were raised for actual expenses and for technical/professional fees. However, the Assessing Officer distinguished the ratio of the judgment, holding that it pertained to a case of reimbursement of f…

ITO (TDS) 2(3), Mumbai vs. Milton Global Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 3169/MUM/2014[2004-05]Status: DisposedITAT Mumbai06 Nov 2015AY 2004-05

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 133ASection 194CSection 194JSection 201(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,बी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA NOs.3169 & 3170/Mum/2014 Assessment Years: 2004-05 & 2005-06 ITO(TDS)-2(3), M/s Milton Global Limited, R. No.708, 7th Floor, Asian Building, 4th Floor, बनाम/ Smt. K.G. Mittal Ayurvedic R. Kamani Marg, Vs. Hospital Building, Ballard Estate, Charni Road, Mumbai-400001 Mumbai-400002 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AACCM1997P राज"व क" ओर से…